La. Revenue and Taxation § 47:832

Current with changes from the 2024 3rd Extraordinary Session

Section 47:832 - Disposition of collections

All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.

Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.

Acts 1990, No. 391, §1, eff. 8/1/1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. 7/1/1997.