Louisiana § 47:332 Collection of the tax

Louisiana Statutes

§ 47:332 — Collection of the tax

Louisiana § 47:332

Title 47Revenue and Taxation

This text of Louisiana § 47:332 (Collection of the tax) 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. § 47:332 (2026).

Text

§332. 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 such 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: SEE ACTS 1984, 1ST EX. SESS., NO. 13, §2.}}

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§332. 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 such 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: SEE ACTS 1984, 1ST EX. SESS., NO. 13, §2.}}

Legislative History

Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1986, 1st Ex. Sess., No. 20, §§1, 2, eff. Jan. 1, 1987; Acts 1997, No. 658, §2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.