Louisiana Revised Statutes Tit. 47, § 337.64. Alternative remedy for dealers

B. (1) If the taxpayer files suit in any state court of competent jurisdiction, or a petition with the Board of Tax Appeals, contesting the assessment within the time provided by law and satisfies the alternative remedies provided for in Subsection C of this Section, no collection action shall be taken in connection with the assessment of taxes, interest, and penalties, which are the subject of the taxpayer's suit; however, the collector shall be permitted to file a reconventional demand against the taxpayer in such suit.

(2) Repealed by Acts 2018, No. 143, § 2, eff. May 11, 2018.

(3) The posting of such bond or other security or the payment under protest shall be made no later than thirty days after the mailing of the notice of the decision of the court or the Board of Tax Appeals authorizing the posting of bond or other security or requiring that a payment under protest be made.

(4) If the taxpayer timely files the suit or any petition or rule referred to in this Section, no collection action shall be taken in connection with the assessment of taxes, interest, and penalties, which are the subject of the taxpayer's cause of action, unless the taxpayer fails to post bond or other security or make the payment under protest required by the Board of Tax Appeals or court; however, the collector shall be permitted to file a reconventional demand against the taxpayer in the cause of action. A collector may procure an appraisal or conduct discovery concerning the value and validity of security offered prior to the date for filing the collector's response or opposition to a rule set for hearing under this Subsection.

(5) To the extent not inconsistent with this Section, the nature and amount of the bond or security and the procedures for posting bond or providing other security shall be consistent with the provisions for providing security in connection with a suspensive appeal under the Code of Civil Procedure.

(6) The provisions of this Section shall be applicable to either dealers or other taxpayers, and any references in this Section to taxpayers shall also be applicable to dealers.

(7) In lieu of dismissal of the taxpayer's appeal in those instances where a taxpayer assessed pursuant to R.S. 47:337.50(A) has filed a timely appeal to the Board of Tax Appeals for redetermination of the assessment in the manner authorized by R.S. 47:337.51(A)(1) but not authorized under the applicable provisions of R.S. 47:337.51(A)(2), and following a contradictory hearing on a rule requested by any party, the Board of Tax Appeals may order the payment of bond, other security, or full or partial payment under protest, as provided for in this Section.