Home/Louisiana/Statutes/Title 47: Revenue and Taxation/§ 47:338.26
Louisiana Statutes

§ 47:338.26 — Cumulative nature of tax; collection

Louisiana § 47:338.26
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:338.26 (Cumulative nature of tax; collection) 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. § 47:338.26 (2026).

Text

The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.

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Legislative History

Acts 1950, No. 285, §3; Redesignated from R.S. 33:2713 pursuant to Acts 2011, No. 248, §4.

Nearby Sections

15
§ 47:338.1
Tax authorized; rate; sales tax districts; certain municipalities
§ 47:338.10
Tax authorized; Iberia Parish
§ 47:338.100
Tax as additional; collection
§ 47:338.101
Purpose of tax; dedication of revenues
§ 47:338.102
Bonds
§ 47:338.103
Proceedings validated
§ 47:338.104
Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
§ 47:338.105
Jefferson Parish School Board; authority to levy additional sales tax
§ 47:338.106
Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
§ 47:338.107
Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
§ 47:338.108
City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
§ 47:338.109
Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
§ 47:338.11
Village of Maurice; additional sales and use tax authorized
§ 47:338.110
Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
§ 47:338.110.1
Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
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Bluebook (online)
Louisiana § 47:338.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A338.26.