Louisiana Revised Statutes 47:1004 – Businesses partly taxable
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 47:1004
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in La. Rev. Stat. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by La. Rev. Stat. 47:1003 shall be subject to tax.
Amended by Acts 1964, No. 300, §2.