Louisiana Statutes
§ 47:338.30 — Funding of sales tax revenues
Louisiana § 47:338.30
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:338.30 (Funding of sales tax revenues) 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. § 47:338.30 (2026).
Text
Any incorporated municipality of the State of Louisiana, through its governing authority, may fund into negotiable bonds, in the manner hereinafter provided, the avails or proceeds of any special sales and use tax which may be levied and collected by said municipality under the authority of R.S. 47:338.1 through 338.28. Such avails or proceeds are hereinafter sometimes referred to as the "sales tax revenues".
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Legislative History
Acts 1962, No. 300, §1. Amended by Acts 1968, No. 214, §1; Redesignated from R.S. 33:2717.1 pursuant to Acts 2011, No. 248, §4.
Nearby Sections
15
§ 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§ 47:338.106
Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceedsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:338.30, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A338.30.