Usufruct
R.S. 4:45

Use of proceeds of tax ACTIVE

Parishes and municipalities shall provide that when collected, the proceeds of the license taxes, less the cost of collection, shall be used by the parish or municipality solely for public and quasi-public charitable institutions operated by a parish or municipal welfare department, and in the event of a surplus of such funds, to human service programs, as determined by the parish or municipal governing authority in the parish or municipality where collected. The funds shall be deposited in the parish or municipal general fund and shall be expended in accordance with this Chapter.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1980, No. 819, §2, eff. Aug. 1, 1980

Section navigation

Cite R.S. 4:45

Bluebook
La. Rev. Stat. Ann. § 4:45 (2026).
Permalink
https://theusufruct.com/rs/title-4/section-45
BibTeX
@misc{larevstat-4-45,
  title        = {La. Rev. Stat. Ann. § 4:45},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-4/section-45},
  note         = {Snapshot 2026-05-22}
}