An action to enforce the collection of a sales or use tax, including any applicable
interest, penalties, or other charges, levied by a taxing authority may be brought in the parish
in which the taxing authority is situated, or in the Board of Tax Appeals as provided by law.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.