{"data":{"id":"us-la/rs-47-5","jurisdiction":"us-la","citation":"RS 47:5","heading":"Authority of domestic officials to sue","body":"Each official of the State of Louisiana and of each political subdivision of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102282","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:16Z","sha256":"9b724463dfa4d802d900a9f99c876c64fe875d2ffbb42d69f81c106d2448e274","source_id":"us-la","stale":false,"prev":"us-la/rs-47-4","next":"us-la/rs-47-6"},"notice":"GroundRules: Original legal text. Not legal advice."}