Louisiana § 47:338.224 Collection and administration of occupancy taxes

Louisiana Statutes

§ 47:338.224 — Collection and administration of occupancy taxes

Louisiana § 47:338.224

Title 47Revenue and Taxation

This text of Louisiana § 47:338.224 (Collection and administration of occupancy taxes) 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. § 47:338.224 (2026).

Text

§338.224. Collection and administration of occupancy taxes

A.All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.

B.All occupancy taxes levied pursuant to this Part may be collected as provided for in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.

C.Any request for a refund of occupancy tax that was paid but not actually due shall be made in accordance with the provisions of this Chapter.

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§338.224. Collection and administration of occupancy taxes
A. All occupancy taxes administered or collected by the secretary of the Department
of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.
B. All occupancy taxes levied pursuant to this Part may be collected as provided for
in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.
C. Any request for a refund of occupancy tax that was paid but not actually due shall
be made in accordance with the provisions of this Chapter.