2011 Louisiana Laws
TITLE 39 — Public finance
RS 39:704 — Proceeds of special tax
§704. Proceeds of special tax
The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used.
Acts 1986, No. 687, §1.
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