§ 47:322 — Collection of the tax

§322. Collection of the tax
The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one
percent tax herein levied and shall be collected, under rules and regulations as the secretary
of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter
prescribed for collection of the sales tax levied and collected pursuant to the provisions of
Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax
credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.
NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of
Section 2 of this Act which authorize the levy and collection of an additional
one percent sales and use tax shall become effective on the day after the day
the Louisiana Recovery District ceases to exist as provided in Article VI,
Section 30.1(A) of the constitution and R.S. 39:2009." The La. Recovery
District ceased to exist on Sept. 30, 1996.

Legislative History

Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.