Louisiana Revised Statutes 47:6 – Definitions
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Terms Used In Louisiana Revised Statutes 47:6
- Statute: A law passed by a legislature.
The term “tax” or “taxes” as used in La. Rev. Stat. 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.
Acts 1950, No. 19, §4.