Louisiana Revised Statutes 47:818.3 – Venue of tax collection suits
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 47:818.3
- Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
- Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Sale: means a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
- Venue: The geographical location in which a case is tried.
The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this Part and the enforcement of the terms and provisions of this Part is in East Baton Rouge Parish except a summary proceeding or action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation of any gasoline or diesel fuel that is subject to forfeiture and sale shall be commenced in the parish where the seizure is made.
Acts 2005, No. 252, §1, eff. July 1, 2006.