Louisiana § 47:337.91

Louisiana Statutes

§ 47:337.91

Title 47Revenue and Taxation

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Bluebook

La. Stat. Ann. § 47:337.91 (2026).

Text

§337.91. Purpose; form of citation

A.The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which is not a "common sales tax law" as defined in R.S. 47:337.2.

B.This Part shall be known as the Uniform Local Sales Tax Administrative Procedure Act and may be cited as such. Acts 2004, No. 469, §1, eff. July 1, 2004.

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§337.91. Purpose; form of citation
A. The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which is not a "common sales tax law" as defined in R.S. 47:337.2.
B. This Part shall be known as the Uniform Local Sales Tax Administrative Procedure Act and may be cited as such.
Acts 2004, No. 469, §1, eff. July 1, 2004.