§ 47:332.12 — Disposition of certain collections in Beauregard Parish

Louisiana § 47:332.12

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§332.12. Disposition of certain collections in Beauregard Parish
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in the parish of Beauregard under the provisions of R.S. 47:331(C) and 332,
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 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 Beauregard Parish Community
Improvement Fund as provided in and subject to the provisions of R.S. 47:302.24.

Legislative History

Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.