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The sales tax authorized by La. Rev. Stat. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in La. Rev. Stat. 47:301 through 317.

Acts 1950, No. 285, §3; Redesignated from La. Rev. Stat. 33:2713 pursuant to Acts 2011, No. 248, §4.