2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:363 - Exemptions and deductions; governmental subdivisions

Universal Citation: LA Rev Stat § 47:363 (2017)

§363. Exemptions and deductions; governmental subdivisions

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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