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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:338.53(1)

47:338.53(1)

Official textlegis.la.gov

§338.53. Collection of sales and use taxes in certain parishes
Any sales and use tax levied by a political subdivision shall be collected by the sheriff of the parish in which the political subdivision is located if sales and use taxes levied by the political subdivision are being collected by the sheriff on the effective date of this Section. The sheriff shall receive such reimbursement and remuneration for such collection as is otherwise provided by law.
Acts 1983, No. 701, §1; Redesignated from R.S. 33:2721.5 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}

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In this chapter (40 sections)
  1. 47:338.34 · Security for bonds
  2. 47:338.35 · Pledge of revenues; rights of bondholders
  3. 47:338.36 · Priorities
  4. 47:338.37 · Discontinuance or decrease of tax prohibited
  5. 47:338.38 · Resolutions; contents
  6. 47:338.39 · Advertisement for bids; private sale
  7. 47:338.40 · Trust fund
  8. 47:338.41 · Regularity of proceedings; recital on bonds
  9. 47:338.42 · Registration
  10. 47:338.43 · Tax exemption; bonds as security
  11. 47:338.44 · Provisions as cumulative
  12. 47:338.45 · Negotiability
  13. 47:338.46 · Publication of resolution; prescription on testing validity
  14. 47:338.47 · City of New Orleans; not applicable
  15. 47:338.48 · Authorization to levy and collect tax in certain parishes;…
  16. 47:338.49 · Authorization to levy and collect tax in St. Mary Parish;…
  17. 47:338.50 · Authorization to levy and collect tax in Lincoln Parish;…
  18. 47:338.51 · Authorization to levy and collect tax in St. Landry Parish;…
  19. 47:338.52 · Tax authorized; rate
  20. 47:338.53 · Collection of sales and use taxes in certain parishes
  21. 47:338.53(1) · 47:338.53(1)
  22. 47:338.54 · Additional sales and use tax authorized
  23. 47:338.54(1) · 47:338.54(1)
  24. 47:338.54.1 · Sales and use rate tax limits; Lafourche Parish
  25. 47:338.54.1(1) · 47:338.54.1(1)
  26. 47:338.55 · Additional sales and use tax authorized
  27. 47:338.55(1) · 47:338.55(1)
  28. 47:338.56 · Authorization to levy and collect tax in Evangeline Parish;…
  29. 47:338.56(1) · 47:338.56(1)
  30. 47:338.57 · Authorization to levy and collect additional sales and use…
  31. 47:338.57(1) · 47:338.57(1)
  32. 47:338.58 · Authorization to levy and collect additional sales and use…
  33. 47:338.58(1) · 47:338.58(1)
  34. 47:338.59 · Authorization to levy and collect additional sales and use…
  35. 47:338.59(1) · 47:338.59(1)
  36. 47:338.60 · Authorization to levy and collect additional sales and use…
  37. 47:338.60(1) · 47:338.60(1)
  38. 47:338.61 · Authorization to levy and collect additional sales and use…
  39. 47:338.61(1) · 47:338.61(1)
  40. 47:338.62 · Authorization to levy and collect additional sales and use…
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