---
urn: urn:us-la:rs:39:704
citation: "R.S. 39:704"
status: active
breadcrumb: "Title 39 › Subtitle II › Chapter 4 › Part IV"
acts_citations:
  - { year: 1986, number: 687, section: 1, effective_date: null, role: enactment }
---

# Proceeds of special tax

The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used.