Chapter 10 - LOUISIANA TAX FREE SHOPPING PROGRAM
- Section 51:1301 - Purpose; termination
- Section 51:1302 - Definitions
- Section 51:1303 - Participation by local tax authorities in the tax free shopping program
- Section 51:1304 - Establishment of the program by the commission
- Section 51:1305 - Retailer's participation
- Section 51:1306 - Application for refund; the refund form
- Section 51:1307 - Refund procedure
- Section 51:1308 - Alternative refund by mail procedure
- Section 51:1309 - Reimbursement of refund agency
- Section 51:1310 - Appeals
- Section 51:1311 - Return to state of property purchased
- Section 51:1312 - Authority of the secretary
- Section 51:1313 - Miscellaneous
- Section 51:1314 - Withdrawal from the program
- Section 51:1315 - Civil penalties
- Section 51:1316 - Criminal penalty