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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:832

Disposition of collections

Official textlegis.la.gov

All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.

Last amended: Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.

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In this chapter (13 sections)
  1. 47:821 · Definitions
  2. 47:822 · Imposition of tax
  3. 47:823 · Rate of tax
  4. 47:824 · Amount due
  5. 47:825 · Direct payment by generator
  6. 47:826 · Collection by disposer; liability of disposer
  7. 47:827 · Returns and payment
  8. 47:828 · Interest
  9. 47:829 · Refunds
  10. 47:830 · Suspension of prescription
  11. 47:831 · Records; rules and regulations
  12. 47:832 · Disposition of collections
  13. 47:833 · REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992
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