Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 10 > Part III – Telecommunication Tax
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| § 47:1061 | A.(1) There is hereby levied a tax of five cents per month to be assessed per line for each wireline access line and per telephone number for each wireless handset device on each res |
Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 10 > Part III - Telecommunication Tax
- Conviction: A judgement of guilt against a criminal defendant.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.