Usufruct
R.S. 47:1004

Businesses partly taxable ACTIVE

The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.

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JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1964, No. 300, §2

Section navigation

Cite R.S. 47:1004

Bluebook
La. Rev. Stat. Ann. § 47:1004 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1004
BibTeX
@misc{larevstat-47-1004,
  title        = {La. Rev. Stat. Ann. § 47:1004},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1004},
  note         = {Snapshot 2026-05-22}
}