Louisiana Statutes
§ 47:352 — Collector authorized to make rules and regulations
Louisiana·Title 47 Revenue and Taxation
A.The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Chapter may be simplified and made more certain.
B.The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Chapter and collection of the revenue hereunder.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
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Legislative History
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
Nearby Sections
15
§ 47:300.1
Tax imposed§ 47:300.10
Definitions§ 47:300.11
Inconsistent provisions§ 47:300.2
Application of Part§ 47:300.3
Residents and nonresidents§ 47:300.4
Intent, purpose§ 47:300.5
Fiduciary responsibility§ 47:300.8
Repealed by Acts 1998, No. 61, §2§ 47:300.9
Tax credit§ 47:301
Definitions