Usufruct
R.S. 27:451

Preemption of local laws and taxes ACTIVE

Video draw poker devices or similar devices licensed and permitted pursuant to this Chapter are exempt from taxes, fees, and licensing restrictions imposed by any governmental entity, except that a local governing authority may levy an occupational license tax on the operation of video draw poker devices within its jurisdiction in an amount not to exceed fifty dollars per device.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1991, No. 1062, §1, eff. July 30, 1991. Redesignated from R.S. 33:4862.14 by Acts 1996, 1st Ex. Sess., No. 7, §3, eff. May 1, 1996
  • amendment Acts 2012, No. 161, §4

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Cite R.S. 27:451

Bluebook
La. Rev. Stat. Ann. § 27:451 (2026).
Permalink
https://theusufruct.com/rs/title-27/section-451
BibTeX
@misc{larevstat-27-451,
  title        = {La. Rev. Stat. Ann. § 27:451},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-27/section-451},
  note         = {Snapshot 2026-05-22}
}