Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1001
Imposition of tax
Official textlegis.la.gov
See, generally, Title 26
CHAPTER 11. TAXES ON UTILITIES
PART I. TAX ON TRANSPORTATION AND
COMMUNICATION UTILITIES
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
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In this chapter (10 sections)
- 47:1001 · Imposition of tax
- 47:1002 · Nature of tax; exclusions from tax
- 47:1003 · Definitions
- 47:1004 · Businesses partly taxable
- 47:1005 · Repealed by Acts 1966, No. 270, §1
- 47:1006 · Reports and payment of tax
- 47:1007 · Audit of reports and records by collector
- 47:1008 · Certain acts declared misdemeanors; penalties; venue
- 47:1009 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:1010 · Disposition of collections