Louisiana § 47:332.8 Disposition of certain collections in Washington Parish

Louisiana Statutes

§ 47:332.8 — Disposition of certain collections in Washington Parish

Louisiana § 47:332.8

Title 47Revenue and Taxation

This text of Louisiana § 47:332.8 (Disposition of certain collections in Washington Parish) 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. § 47:332.8 (2026).

Text

§332.8. Disposition of certain collections in Washington Parish

A.The avails of the tax imposed by R.S. 47:302 and 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 Washington under the provisions of R.S. 47:302(C), 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 a special fund which is hereby created in the state treasury and designated as the "Washington Parish Tourist Commission Fund".

B.The monies in the Washington Parish Tourist C

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§332.8. Disposition of certain collections in Washington Parish
A. The avails of the tax imposed by R.S. 47:302 and 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
Washington under the provisions of R.S. 47:302(C), 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 a special fund which is hereby created in the state treasury and
designated as the "Washington Parish Tourist Commission Fund".
B. The monies in the Washington Parish Tourist Commission Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be available
exclusively for use by the Washington Parish Tourist Commission. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund and all
interest earned shall be deposited in the state general fund.
C. Notwithstanding any provision of law to the contrary, the Washington Convention
Facility Fund established in the state treasury by Act 977 of 1992 is hereby renamed the
"Washington Parish Infrastructure and Park Fund". Any money previously paid to the credit
of the Washington Convention Facility Fund and any monies which are required to be
deposited in the Washington Convention Facility Fund shall be deposited in and credited to
the Washington Parish Infrastructure and Park Fund. Monies in the fund shall be subject to
annual appropriation by the legislature and shall be used exclusively for infrastructure and
park projects in Washington Parish. All unexpended and unencumbered monies in the fund
shall remain in the fund. Monies in the fund shall be invested by the treasurer in the same
manner as monies in the state general fund and all interest earned shall be deposited in the
state general fund.

Legislative History

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.