A right of action is hereby created to afford a remedy at law for any dealer aggrieved
by the provisions of this article; and in case of any such dealer resisting the payment
of any amount found due, or the enforcement of any provisions of such laws in relations
thereto, such dealer shall pay the amount found due by the tax collector and shall
give the tax collector notice, at the time of his intention to file suit for the recovery
of the same; and upon receipt of such notice the amount so paid shall be segregated
and held by the tax collector for a period of thirty (30) days; and if suit be filed
within such time for recovery of such amount, such funds so segregated shall be further
held, pending the outcome of such suit. If the dealer prevails, the tax collector
shall refund the amount to the claimant, with interest at the rate of two (2) percent
per annum covering the period from the date the said funds were received by the parish
school board sales and use tax department to the date of notice. From date of submission
by dealer of notice to date of refund the interest shall be at the rate established
pursuant to Civil Code Article 2924 (B)(3) per year, subject to limitation in section 18-206.
(Ord. No. 8-1992-1, § 11.01, 8-10-92)
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