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The tax 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 1962, No. 276, §3; Redesignated from La. Rev. Stat. 33:2735.3 pursuant to Acts 2011, No. 248, §4.