RS 47:337.25
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/la/title-47/47-1656A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:337.25
§337.25. Authority of collectors to sue
Each collector of each taxing authority 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 2003, No. 73, §1, eff. July 1, 2003.