§ 47:322.7 — Disposition of certain collections in Allen Parish

Louisiana § 47:322.7

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§322.7. Disposition of certain collections in Allen 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 Allen 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 Allen Parish Capital Improvements Fund created pursuant to R.S.
47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S.
47:302.36.

Legislative History

Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.