Louisiana Revised Statutes 47:322 – Collection of the tax
Terms Used In Louisiana Revised Statutes 47:322
- 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
The provisions of Chapter 2 of Subtitle II of this Title shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of said Chapter 2 and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in said Chapter 2; however, the tax levied by La. Rev. Stat. 47:321 shall not apply to the furnishing of telecommunications services for compensation as provided in La. Rev. Stat. 47:301(14)(i).
Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998.
NOTE: Section 7 of Acts 1996, No. 5, provides: “The provisions of Section 2 of this Act which authorize the levy and collection of an additional one percent sales and use tax shall become effective on the day after the day the Louisiana Recovery District ceases to exist as provided in Article VI, Section 30.1(A) of the constitution and La. Rev. Stat. 39:2009.” The La. Recovery District ceased to exist on Sept. 30, 1996.