§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.