Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
R.S. 30:2253 active rs title
Delinquency penalty ACTIVE
Actions
References
None.
Cited by
None.
History
- enactment Acts 1984, No. 8, §1, eff. March 27, 1984
- amendment Acts 1997, No. 658, §2