Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
Chapter 2-B - ADDITIONAL SALES AND USE TAX; USE TAX ON LIMESTONE AGGREGATE
Section 47:332 - Collection of the tax

La. Stat. tit. 47 § 332

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Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025
Section 47:332 - Collection of the tax

The provisions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of said Chapter 2 and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in said Chapter 2.

La. R.S. § 47:332

Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1986, 1st Ex. Sess., No. 20, §§1, 2, eff. Jan. 1, 1987; Acts 1997, No. 658, §2.
Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. 3/27/1984; Acts 1986, 1st Ex. Sess., No. 20, §§1, 2, eff. 1/1/1987; Acts 1997, No. 658, §2.

SEE ACTS 1984, 1ST EX. SESS., NO. 13, §2.