La. Stat. tit. 39 § 1129
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The term "general alimony tax" as used in this Chapter shall be construed to mean the parish or municipal tax authorized by Sections 11 and 12 of Art. XIV of the constitution of 1921 or such parish or municipal tax as may be authorized hereafter by constitutional provisions.
La. R.S. § 39:1129