La. Stat. tit. 39 § 1101
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Parishes and municipal corporations, the city of New Orleans and parish of Orleans excepted, hereinafter referred to as political subdivisions of the state, may fund into bonds the avails or residue of their general alimony tax in the form and manner and subject to the limitations and restrictions contained in this Chapter.
La. R.S. § 39:1101