§ 47:322.47 — Disposition of certain collections in Webster Parish

Louisiana § 47:322.47

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§322.47. Disposition of certain collections in Webster Parish
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, 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 the Webster Parish Convention and
Visitors Commission Fund as provided in and subject to the provisions of R.S. 47:302.15.

Legislative History

Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.