§ 47:1692 Definitions
§ 47:1693 Imposition of tax
§ 47:1694 Enforcement
§ 47:1695 Rules and regulations
§ 47:1696 Disposition of collections
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Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 19 - Consumable Hemp Product Tax

  • Consumer: means either a business entity or a person who purchases consumable hemp products. See Louisiana Revised Statutes 47:1692
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Retail sale: means the sale or transfer of consumable hemp products to a consumer for any purpose other than for resale and shall include all transactions as the secretary, upon investigation, finds to be in lieu of sales. See Louisiana Revised Statutes 47:1692
  • Retailer: means a person or entity that sells or offers for sale consumable hemp products to a consumer. See Louisiana Revised Statutes 47:1692
  • Secretary: means the secretary of the Department of Revenue or his duly appointed representatives. See Louisiana Revised Statutes 47:1692
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501