Usufruct
R.S. 9:3362

Taxes ACTIVE

Rental-purchase agreements, as defined by R.S. 9:3352, shall be deemed to be sales for state and local tax purposes only. The tax due on such transactions shall be payable in equal monthly installments over the entire term of the rental-purchase agreement, rather than at the inception of the agreement.

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JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1991, No. 204, §1, eff. Jan. 1, 1992

Section navigation

Cite R.S. 9:3362

Bluebook
La. Rev. Stat. Ann. § 9:3362 (2026).
Permalink
https://theusufruct.com/rs/title-9/section-3362
BibTeX
@misc{larevstat-9-3362,
  title        = {La. Rev. Stat. Ann. § 9:3362},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-9/section-3362},
  note         = {Snapshot 2026-05-22}
}