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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.91 - Purpose; form of citation
Universal Citation: LA Rev Stat § 47:337.91 (2017)
PART H. UNIFORM LOCAL SALES TAX
ADMINISTRATIVE PROCEDURE ACT
§337.91. Purpose; form of citation
A. The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which is not a "common sales tax law" as defined in R.S. 47:337.2.
B. This Part shall be known as the Uniform Local Sales Tax Administrative Procedure Act and may be cited as such.
Acts 2004, No. 469, §1, eff. July 1, 2004.
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