Louisiana Statutes
§ 47:363 — Exemptions and deductions; governmental subdivisions
Louisiana § 47:363
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:363 (Exemptions and deductions; governmental subdivisions) 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. § 47:363 (2026).
Text
In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
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Legislative History
Acts 1952, No. 394, §§1-6; 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Repealed by Acts 1998, No. 61, §2§ 47:300.9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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:363, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A363.