Putch v. Collector of Revenue

HALL, Judge.

This court granted certiorari to review a judgment of the First Judicial District Court for Caddo Parish overruling the defendant Collector of Revenue’s declinatory exception of improper venue in an action brought pursuant to LSA-R.S. 47:1576 against the Collector to recover sales taxes paid under protest. The issue to be decided is the proper venue of such an action.

Plaintiffs, ten of whom are domiciled in Caddo Parish, one of whom is domiciled in Bossier Parish and one of whom is domiciled in Webster Parish, filed suit against the Collector of Revenue of the State of Louisiana…