Louisiana Revised Statutes 26:345 – For accurately reporting and timely remitting the taxes due under the provisions of R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount o
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For accurately reporting and timely remitting the taxes due under the provisions of La. Rev. Stat. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount of the tax otherwise due.
Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002; Acts 2016, No. 7, 1st Ex. Sess., §1, eff. April 1, 2016.