§ 47:321 Imposition of tax
§ 47:321.1 Imposition of tax
§ 47:322 Collection of the tax
§ 47:322.1 Disposition of certain collections in Ouachita Parish
§ 47:322.2 Disposition of certain collections in West Carroll Parish
§ 47:322.3 Disposition of certain collections in East Carroll Parish
§ 47:322.4 Disposition of certain collections in Tensas Parish
§ 47:322.5 Disposition of certain collections in Tangipahoa Parish
§ 47:322.6 Disposition of certain collections in Washington Parish
§ 47:322.7 Disposition of certain collections in Allen Parish
§ 47:322.8 Disposition of certain funds in Beauregard Parish
§ 47:322.9 Disposition of certain collections in East Baton Rouge Parish
§ 47:322.10 Disposition of certain collections in Sabine Parish
§ 47:322.11 Disposition of certain collections in Calcasieu Parish
§ 47:322.12 Disposition of certain collections in Cameron Parish
§ 47:322.13 Disposition of certain collections in Natchitoches Parish
§ 47:322.14 Disposition of certain collections in Jefferson Davis Parish
§ 47:322.15 Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
§ 47:322.16 Disposition of certain collections in Winn Parish
§ 47:322.17 Disposition of certain collections in Morehouse Parish
§ 47:322.18 Disposition of certain collections in Madison and Richland Parishes
§ 47:322.19 Disposition of certain collections in Vernon Parish
§ 47:322.20 Disposition of certain collections in Plaquemines Parish
§ 47:322.21 Disposition of certain collections in Livingston Parish
§ 47:322.22 Disposition of certain collections in the town of Homer in Claiborne Parish
§ 47:322.23 Disposition of certain collections in Union Parish
§ 47:322.24 Disposition of certain collections in Terrebonne Parish
§ 47:322.25 Disposition of certain collections in St. Mary Parish
§ 47:322.26 Disposition of certain collections in West Feliciana Parish
§ 47:322.27 Disposition of certain collections in East Feliciana Parish
§ 47:322.28 Disposition of certain collections in Lafayette Parish
§ 47:322.29 Disposition of certain collections in Avoyelles Parish
§ 47:322.30 Disposition of certain collections in the cities of Shreveport and Bossier City
§ 47:322.31 Disposition of certain collections in Vermilion Parish
§ 47:322.32 Disposition of certain collections in Rapides Parish
§ 47:322.33 Disposition of certain collections in Lincoln Parish
§ 47:322.34 Disposition of certain collections in the parish of Jefferson
§ 47:322.35 Disposition of certain collections in LaSalle Parish
§ 47:322.36 Disposition of certain collections in Caldwell Parish
§ 47:322.37 Disposition of certain collections in St. Tammany Parish
§ 47:322.38 Disposition of certain collections in Orleans Parish
§ 47:322.39 Disposition of certain collections in St. Bernard Parish
§ 47:322.40 Disposition of certain collections in Red River Parish
§ 47:322.41 Disposition of certain collections in Evangeline Parish
§ 47:322.42 Disposition of certain collections in the city of Baker
§ 47:322.43 Disposition of certain collections in Bienville Parish
§ 47:322.45 Disposition of certain collections in Concordia Parish
§ 47:322.46 Disposition of certain collections in Lafourche Parish
§ 47:322.47 Disposition of certain collections in Webster Parish
§ 47:322.48 Disposition of certain collections in Grant Parish
§ 47:322.49 Disposition of certain collections in Orleans Parish
§ 47:324 Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund

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Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-A - Additional Sales and Use Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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