§ 47:871 Definitions
§ 47:872 Prohibition against delivery sales
§ 47:876 Collection of taxes
§ 47:877 Penalties
§ 47:878 Enforcement

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Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 8-A - Delivery Sales of Cigarettes

  • 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.
  • 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
  • Trustee: A person or institution holding and administering property in trust.