Louisiana § 47:302.28 Disposition of certain collections in Pointe Coupee Parish

Louisiana Statutes

§ 47:302.28 — Disposition of certain collections in Pointe Coupee Parish

Louisiana § 47:302.28

Title 47Revenue and Taxation

This text of Louisiana § 47:302.28 (Disposition of certain collections in Pointe Coupee Parish) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:302.28 (2026).

Text

§302.28. Disposition of certain collections in Pointe Coupee Parish

A.The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Pointe Coupee Parish Visitor Enterprise Fund".

B.The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature to

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§302.28. Disposition of certain collections in Pointe Coupee Parish
A. The avails of the tax imposed from the sales of services as defined by R.S.
47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Pointe Coupee Parish Visitor Enterprise Fund".
B. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be subject
to annual appropriation by the legislature to the governing authority of Pointe Coupee Parish.
The monies in the fund shall be used exclusively for tourism-related purposes in Pointe
Coupee Parish. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited in the state general
fund.
C. Repealed by Acts 2006, No. 166, §2, eff. June 2, 2006.

Legislative History

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2006, No. 166, §§1, 2, eff. June 2, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.