Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:5
Authority of domestic officials to sue
Official textlegis.la.gov
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.
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In this chapter (13 sections)
- 47:1 · Delegation of power and duties to deputies
- 47:2 · General definitions
- 47:3 · Suits for taxes by other states; jurisdiction of courts
- 47:4 · Same; authority of foreign officials to sue
- 47:5 · Authority of domestic officials to sue
- 47:6 · Definitions
- 47:7 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:8 · Taxation of state banking corporations and shareholders
- 47:9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:10 · Chain store tax; imposition; authority of parishes and…
- 47:11 · Tax credit for electric and natural gas service
- 47:12 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
- 47:13 · Renewal of tax exemption certificates