Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 43 - Sales and Use Tax
Section I-4309 - Collection of Tax
Universal Citation: LA Admin Code I-4309
Current through Register Vol. 50, No. 9, September 20, 2024
A.R.S. 47:322 provides that all definitions, exemptions, exclusions, tax credits, penalties, or limitations presently contained in or hereinafter added to Chapter 2 as well as all rules and regulations issued by the secretary or which may be adopted in the future, shall apply to the additional 1 percent tax levied by R.S. 47:321 in the same manner and to the same extent as provided elsewhere in Chapter 2 of Subtitle 2 of Title 47.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:322.
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