§ 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

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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