Louisiana Revised Statutes 47:337.96 – Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
Terms Used In Louisiana Revised Statutes 47:337.96
- Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
A. The Office of the State Register shall compile, index, and publish all effective rules adopted by the board in the publication to be known as the Uniform Local Sales Tax Administrative Code. The Uniform Local Sales Tax Administrative Code shall be supplemented or revised as often as necessary and at least once every two years. These incorporations or revisions shall be in accordance with the provisions of Chapter 13-A of Title 49 of the Louisiana Revised Statutes of 1950, La. Rev. Stat. 49:981 et seq.
B. The Office of the State Register shall prescribe a uniform system of indexing, numbering, arrangement of text and citation of authority and history notes for the Uniform Local Sales Tax Administrative Code.
Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.