La. Revenue and Taxation § 47:332.16
Current with changes from the 2024 Legislative Session
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Ouachita Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Ouachita Parish Visitor Enterprise Fund as provided in and subject to R.S. 47:302.7.
La. Revenue and Taxation § 47:332.16