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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:363

Exemptions and deductions; governmental subdivisions

Official textlegis.la.gov

In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.
Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}

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In this chapter (40 sections)
  1. 47:345 · Change of ownership or lessee
  2. 47:346 · Separate license required for each location, based on primary…
  3. 47:347 · Class of business
  4. 47:348 · Period used where gross receipts are the measure of the license
  5. 47:349 · Taxpayers required to keep records; confidentiality
  6. 47:349.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  7. 47:350 · Application for licenses
  8. 47:351 · Failure to pay tax; judgment prohibiting further pursuit of…
  9. 47:351.1 · Occupational license tax refunds
  10. 47:352 · Collector authorized to make rules and regulations
  11. 47:353 · Records to be kept by collector
  12. 47:353.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  13. 47:354 · Retail dealers in merchandise, services, and rentals
  14. 47:354.1 · Retail dealers in gasoline and motor fuel
  15. 47:355 · Wholesale dealers in merchandise, service and rentals; retail…
  16. 47:356 · Business of lending or of dealing of notes secured by chattel…
  17. 47:357 · Brokerage and commission agents
  18. 47:358 · Public utilities
  19. 47:359 · Businesses where licenses are based on flat fees
  20. 47:360 · Exemptions
  21. 47:361 · Deductions
  22. 47:362 · Special provisions
  23. 47:363 · Exemptions and deductions; governmental subdivisions
  24. 47:364 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  25. 47:365 · §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  26. 47:367 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  27. 47:368 · §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  28. 47:376 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  29. 47:377 · §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  30. 47:380 · Repealed by Acts 1952, No. 100, §2
  31. 47:381 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  32. 47:382 · §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  33. 47:385 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  34. 47:385.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  35. 47:386 · §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  36. 47:389 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  37. 47:390 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  38. 47:391 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  39. 47:392 · §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  40. 47:404 · §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1,…
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