Louisiana Revised Statutes > Title 23 > Chapter 9 > Part IX – Residency Requirement for Tax Exemption
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Other versions
| § 23:1011 | Employment of Louisiana residents as a condition of receiving a state or local tax exemption; residence requirement |
Terms Used In Louisiana Revised Statutes > Title 23 > Chapter 9 > Part IX - Residency Requirement for Tax Exemption
- Licensee: means any person who has been issued a license by the commission to participate in any activity described in this Section. See Louisiana Revised Statutes 37:1431
- Real estate: shall mean and include condominiums and leaseholds, as well as any other interest in land, with the exceptions of oil, gas and other minerals and whether the real estate is situated in this state or elsewhere. See Louisiana Revised Statutes 37:1431
- real estate broker: means a licensed real estate broker performing activities as an individual real estate broker, a sponsoring broker or designated qualifying broker, or a corporation, partnership, or limited liability company which has been granted a real estate license through a designated qualifying broker. See Louisiana Revised Statutes 37:1431