2018 Louisiana Laws
Revised Statutes
TITLE 33 - Municipalities and Parishes
RS 33:2746 - Penalty for nonpayment of tax

Universal Citation: LA Rev Stat § 33:2746 (2018)

§2746. Penalty for nonpayment of tax

Upon local taxes not paid and delinquent thirty days after the date upon which the tax is due, there shall be an interest penalty of one and one-quarter percent per month on the amount of the tax due, which shall be collected by the tax recipient body, together with and in the same manner as the tax.

Amended by Acts 1982, No. 853, §2, eff. Oct. 1, 1982.

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