§ 47:322.20 — Disposition of certain collections in Plaquemines Parish

Louisiana § 47:322.20

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§322.20. Disposition of certain collections in Plaquemines Parish
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in
R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:321(C) and 322 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 monies into the Plaquemines Parish Visitor Enterprise Fund. The monies
shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.

Legislative History

Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.