---
urn: urn:us-la:rs:47:363
citation: "R.S. 47:363"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 3"
acts_citations:
  - { year: 1952, number: 394, section: 1, effective_date: null, role: enactment }
  - { year: 1952, number: 394, section: 2, effective_date: null, role: enactment }
  - { year: 1952, number: 394, section: 3, effective_date: null, role: enactment }
  - { year: 1952, number: 394, section: 4, effective_date: null, role: enactment }
  - { year: 1952, number: 394, section: 5, effective_date: null, role: enactment }
  - { year: 1952, number: 394, section: 6, effective_date: null, role: enactment }
  - { year: 1986, number: 1017, section: 1, effective_date: 1987-01-01, role: amendment }
---

# Exemptions and deductions; governmental subdivisions

In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.