Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:337.11.3 — Imposition of tax; prohibition

No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.

Last amended: Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4.

Source: official text