Louisiana Statutes
§ 47:480 — Cost of collection
Louisiana § 47:480
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:480 (Cost of 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. § 47:480 (2026).
Text
The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00.
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Legislative History
Amended by Acts 1950, No. 20, §1; Acts 1954, No. 425, §1; Acts 1957, No. 17, §1; Acts 1972, No. 96, §6, eff. Jan. 1, 1973.
Nearby Sections
15
§ 47:41
§ 47:41§ 47:42
Gross income defined§ 47:4201
§ 47:4201§ 47:4301
§ 47:4301§ 47:4303
Review of exemption applications§ 47:4304
Requirements for exemption§ 47:4305
Granting of contract§ 47:4306
Rules and regulations§ 47:4311
Findings and purpose§ 47:4312
Definitions§ 47:4313
Contracts of limited exemptionCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:480, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A480.