If any dealer shall be aggrieved by any finding or assessment of the director, he
may, within 30 days of the receipt of notice of the assessment or finding, file a
protest in writing signed by him or his duly authorized agent, which shall be under
oath and shall set forth the reasons therefor, and he may request a hearing. Thereafter,
the director shall grant a hearing to such dealer, if a hearing has been requested,
and may make an order confirming, modifying or vacating any such finding or assessment.
The filing of any such protest shall not abate any penalty for nonpayment, nor shall
it stay the right of the director to collect the tax in any manner provided in this
article, unless the dealer shall furnish security of a kind and in an amount satisfactory
to the director. Appeals from the decision of the director shall be direct to any
state, city or federal court of competent jurisdiction as provided for in section 82-522.
(Parish Code 1977, § 21-167)
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