Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1969
Listing and assessing of bank stock; branch banks
When any bank, banking company, firm, association, or corporation engaged in the banking business, chartered under the laws of this state, any other state, or the United States, or chartered under the laws of another country doing business in this state, shall operate a branch bank or banks, banking office or banking offices, in different municipalities wholly within the limits of the parish of its legal domicile, its tax assessment for state and local purposes may be assessed at its domicile or may be apportioned among the various municipalities in which such bank and its branch or branches are located in the proportion which the respective amount of deposits in such branches shall bear to the total deposits of such bank and its branches, the amount of deposits to be determined as of the thirty-first of December of the preceding year. This Section shall not affect, supersede, or modify other laws upon the same subject matter, but shall be supplementary thereto, and its exercise discretionary with the banks, banking companies, firms, associations, or corporations affected hereby.
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In this chapter (40 sections)
- 47:1952 · Place and time of listing and assessment
- 47:1952.1 · Extent and manner of assessment
- 47:1953 · Assessment of corporations generally
- 47:1954 · Assessment of insurance companies
- 47:1955 · Assessment of property adjudicated to the state
- 47:1956 · Preparation, distribution, and return of blank forms for…
- 47:1957 · Listing and assessing of property generally
- 47:1958 · Listing and assessing of lands
- 47:1959 · Listing and assessment; assessor's records
- 47:1960 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
- 47:1961 · Listing and assessing of merchandise
- 47:1961.1 · Inventories of manufacturers or merchants defined
- 47:1961.2 · Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997
- 47:1962 · Listing and assessing of credits
- 47:1963 · Listing and assessing of mortgaged property
- 47:1964 · Listing and assessing of property of unknown owners
- 47:1965 · Listing and assessing of property in name of deceased owner
- 47:1966 · Listing and assessing of omitted property
- 47:1967 · Listing and assessment of bank stock; procedure
- 47:1968 · Listing and assessing of bank stock; place
- 47:1969 · Listing and assessing of bank stock; branch banks
- 47:1970 · Listing and assessing of real estate of banks
- 47:1971 · Listing and assessing of bank stock and real estate; payment…
- 47:1972 · Listing and assessing of bank stock and real estate; report…
- 47:1973 · §§1973 to 1975 Repealed by Acts 1978, No. 613, §1
- 47:1976 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
- 47:1977 · Assessment of pollution control equipment
- 47:1978 · Listing and assessing of overflowed lands
- 47:1978.1 · Listing and assessing of land and property damaged or…
- 47:1979 · Listing and assessment of certain property in which the…
- 47:1980 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
- 47:1987 · Time when listing of property concluded
- 47:1988 · Repealed by Acts 1972, Ex.Sess., No. 13, §1
- 47:1989 · Review of appeals by tax commission
- 47:1989.1 · Appeals; assessors; reimbursement of expenses
- 47:1990 · Changes or corrections of assessments by tax commission
- 47:1991 · Cancellation of erroneous or double assessments
- 47:1992 · Inspection of assessment lists; notification and review of…
- 47:1992.1 · Period for inspection of assessment lists in Jefferson…
- 47:1992.2 · Board of review; complaints for review; Calcasieu Parish