§ 20-217. Remedies of the dealer.

(a)

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 relation thereto, such dealer shall pay the amount found due by the collector and shall give the 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 collector for a period as provided in R.S. 47:1576; 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 collector shall refund the amount to the claimant, with interest at the rate as provided in R.S. 47:1576; covering the period from the date the said funds were received by the parish to the date of refund.

(b)

This section shall afford a legal remedy and right of action in any state, municipal 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 collector.

(c)

This section shall be construed to provide a legal remedy in the state, municipal or federal courts, by action of law, in case such tax is claimed to be an unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act of Congress or the United States Constitution, or in any case where jurisdiction is vested in any of the courts of the United States; provided that upon request of the dealer and upon proper showing by such dealer that the principal of law involved in an additional assessment is already pending before the courts for judicial determination, the said dealer, upon agreement to abide by the decision of the courts may pay the additional suit. In such cases the tax so paid under protest shall be segregated and held by the collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided.

(d)

If any dealer shall be aggrieved by any finding or assessment of the collector, he may, within the period provided in R.S. 47:1563, 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 collector 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 collector to collect the tax in any manner herein provided unless the dealer shall furnish security of a kind and in an amount satisfactory to the collector. Appeals from the decision of the collector shall be direct to any state, municipal or federal court of competent jurisdiction as provided for in subsection (b) of this section.

(Ord. of 2-2-1999(2), § 11)