---
urn: urn:us-la:rs:27:393
citation: "R.S. 27:393"
status: active
breadcrumb: "Title 27 › Chapter 7 › Part IV"
acts_citations:
  - { year: 2000, number: 41, section: 1, effective_date: 2000-06-27, role: enactment }
---

# State tax; levy

There is hereby levied a license tax of eighteen and one-half percent upon taxable net slot machine proceeds.
