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Terms Used In Louisiana Revised Statutes 3:147

  • Association: means any association organized under this Part; and,

    (4)  "Person" includes individuals, firms, partnerships, corporations, and associations. See Louisiana Revised Statutes 3:122

Each association organized hereunder shall pay an annual license fee of ten dollars, but shall be exempt from all franchise or other license taxes, except upon its real estate, furniture, and fixtures.