BROWN, J.
In this action for refund of local sales and/or use taxes paid under protest, plaintiffs appeal a ruling dismissing their action as untimely. For the foregoing reasons, we reverse and remand.
Factual and Procedural Background
The Caddo—Shreveport Sales and Use Tax Commission ("the Commission") audited "Noram (sic) Energy Co." for the period of January 1993 through December 1996. On June 26, 1998, the Commission notified "Noram...
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