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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:6 - Definitions
Universal Citation: LA Rev Stat § 47:6 (2017)
§6. Definitions
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.
Acts 1950, No. 19, §4.
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