Louisiana Statutes
§ 47:1001
Louisiana·Title 47 Revenue and Taxation
§1001. Imposition of tax
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
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Related
The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-Appellee
817 F.2d 368 (Fifth Circuit, 1987)
Kansas City Southern Railway Co. v. McNamara
563 F. Supp. 199 (M.D. Louisiana, 1983)
Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returns§ 47:1031
§ 47:1031