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No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.

Added by Acts 1966, Ex.Sess., No. 19, §1.  Amended by Acts 1967, No. 114, §1; Redesignated from La. Rev. Stat. 33:2753 pursuant to Acts 2011, No. 248, §4.