---
urn: urn:us-la:rs:47:6
citation: "R.S. 47:6"
status: active
breadcrumb: "Title 47 › Subtitle I › Chapter 1"
acts_citations:
  - { year: 1950, number: 19, section: 4, effective_date: null, role: enactment }
---

# Definitions

The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.