Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:6
Definitions
Official textlegis.la.gov
The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.
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In this chapter (13 sections)
- 47:1 · Delegation of power and duties to deputies
- 47:2 · General definitions
- 47:3 · Suits for taxes by other states; jurisdiction of courts
- 47:4 · Same; authority of foreign officials to sue
- 47:5 · Authority of domestic officials to sue
- 47:6 · Definitions
- 47:7 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:8 · Taxation of state banking corporations and shareholders
- 47:9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:10 · Chain store tax; imposition; authority of parishes and…
- 47:11 · Tax credit for electric and natural gas service
- 47:12 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
- 47:13 · Renewal of tax exemption certificates