RS 47:5
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/la/title-47/47-1225A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:5
§5. Authority of domestic officials to sue
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.
Acts 1950, No. 19, §3.