Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D > Part G – Post-Session Update Procedure
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§ 47:337.87 | A. The purpose of this code is to benefit both taxpayers and local tax collectors by promoting uniformity in the assessment, collection, administration, and enforcement of state and |
Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D > Part G - Post-Session Update Procedure
- Board: means the Louisiana State Board of Cosmetology. See Louisiana Revised Statutes 37:563
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6