GAIDRY, J.
On October 25, 2010, the Ascension Parish Sales and Use Tax Authority ("the Authority") filed a "Petition for Rule to Show Cause in Summary Sales and Use Tax Proceeding" against Louisiana Machinery Rentals, L.L.C. ("LMR"). The petition states that it is a summary proceeding brought under the provisions of La. R.S. 47:337.33,
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