§ 82-522. Competent courts for action; service of process.

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This division shall afford a legal remedy and right of action in any state, city or federal court having jurisdiction of the parties and subject matter, for a full and complete adjudication of any and all questions arising in the enforcement of this article, as to the legality of any tax accrued or accruing or the method of enforcement thereof. In such actions service shall be upon the director.

(Parish Code 1977, § 21-165)

                    
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