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The sum of $5.00 per day of the regular salary of each and every police official employed by the State of Louisiana is hereby designated as a statutory subsistence allowance within the meaning of Section 120 of the United States Internal Revenue Code of 1954.¹

Acts 1958, No. 69, §1.

¹26 U.S.C.A. (I.R.C.1954) §120.