Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:292 — Inconsistent provisions
The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.
Source: official text