La. R.S. 47:322.2 — Disposition of certain collections in West Carroll Parish

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the West Carroll Parish Visitor
Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.
Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20,
2025.