La. Revenue and Taxation § 47:338.30
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Any incorporated municipality of the State of Louisiana, through its governing authority, may fund into negotiable bonds, in the manner hereinafter provided, the avails or proceeds of any special sales and use tax which may be levied and collected by said municipality under the authority of R.S. 47:338.1 through 338.28. Such avails or proceeds are hereinafter sometimes referred to as the "sales tax revenues".
La. Revenue and Taxation § 47:338.30