New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article VI. SALES AND USE TAX |
Division 6. PROVISIONS AFFECTING IMPORTED GOODS |
SubDivision III. Remedies of Taxpayer |
§ 150-751. Payment under protest.
Upon request of a dealer and upon proper showing by such dealer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination, such dealer, upon agreeing to abide by the decision of the courts, may pay the additional assessment under protest but need not file an additional suit. In such cases, the tax so paid under protest shall be segregated and held by the director until the question of law involved has been determined by the courts and shall then be disposed of as then provided.
(Code 1956, § 56-91)