Louisiana § RS 23:1728 - Appeals; delays; venue; burden of proof
Full text of Louisiana Louisiana Civil Code § RS 23:1728 — Appeals; delays; venue; burden of proof, with citation guidance and answers to common questions.
§ RS 23:1728. Appeals; delays; venue; burden of proof
A. When an employer is dissatisfied with the final assessment, he may within thirty days of the date of the notice of assessment file a petition for judicial review of the assessment in either the district court in the parish of East Baton Rouge or in the district court of the parish wherein the employer maintains his principal place of business setting forth allegations of error made by the administrator. The review by the court shall be limited to questions of law, provided that if a hearing has been held the findings of fact by the administrator shall be conclusive if supported by substantial and competent evidence.
B. No court shall have the power to enjoin or suspend the payment of contributions, interest, and penalty during an appeal of an assessment.
Added by Acts 1972, No. 336, §1; Acts 2014, No. 529, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 23:1728
What does Louisiana Civil Code § RS 23:1728 cover?
Section RS 23:1728 ("Appeals; delays; venue; burden of proof") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 23:1728?
A common citation format is "Louisiana Civil Code § RS 23:1728" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 23:1728 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.