La. Revenue and Taxation § 47:1486
Current with operative changes from the 2024 Third Special Legislative Session
An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law.
La. Revenue and Taxation § 47:1486