Usufruct
R.S. 47:332

Collection of the tax ACTIVE

The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.

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References

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History

  • enactment Acts 1984, No. 13, §1, eff. March 27, 1984
  • amendment Acts 1986, No. 20, §1, eff. Jan. 1, 1987
  • amendment Acts 1986, No. 20, §2, eff. Jan. 1, 1987
  • amendment Acts 1997, No. 658, §2
  • amendment Acts 2024, No. 11, §2, eff. Dec. 4, 2024

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Cite R.S. 47:332

Bluebook
La. Rev. Stat. Ann. § 47:332 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-332
BibTeX
@misc{larevstat-47-332,
  title        = {La. Rev. Stat. Ann. § 47:332},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-332},
  note         = {Snapshot 2026-05-22}
}