La. Admin. Code tit. 61 § I-4309
Current through Register Vol. 50, No. 9, September 20, 2024
Section I-4309 - Collection of TaxA.R.S. 47:322 provides that all definitions, exemptions, exclusions, tax credits, penalties, or limitations presently contained in or hereinafter added to Chapter 2 as well as all rules and regulations issued by the secretary or which may be adopted in the future, shall apply to the additional 1 percent tax levied by R.S. 47:321 in the same manner and to the same extent as provided elsewhere in Chapter 2 of Subtitle 2 of Title 47.La. Admin. Code tit. 61, § I-4309
Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:322.