§ 47:332.21 — Disposition of certain collections in Avoyelles Parish

Louisiana § 47:332.21

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§332.21. Disposition of certain collections in Avoyelles 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 Avoyelles Parish under the provisions of R.S. 47:331(C) and 332 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 Avoyelles Parish Visitor Enterprise Fund. The monies in
the Avoyelles Parish Visitor Enterprise Fund shall be used in accordance with the provisions
of R.S. 47:302.6.

Legislative History

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.