Usufruct
R.S. 47:1001

Imposition of tax ACTIVE

Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.

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History

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Cite R.S. 47:1001

Bluebook
La. Rev. Stat. Ann. § 47:1001 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1001
BibTeX
@misc{larevstat-47-1001,
  title        = {La. Rev. Stat. Ann. § 47:1001},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1001},
  note         = {Snapshot 2026-05-22}
}