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Page xxxi
... Constitution does exempt many classes of persons , occupations and things from such levies.14 Indeed , the Legislature does not have a plenary right to ordain procedures for collecting the taxes which it levies , inasmuch as the ...
... Constitution does exempt many classes of persons , occupations and things from such levies.14 Indeed , the Legislature does not have a plenary right to ordain procedures for collecting the taxes which it levies , inasmuch as the ...
Page lv
... Constitution.12 The constitutional enactment is entirely separate and distinct from those of the Legislature , and con- tains all the machinery needed for administration . The incorpora- tion of a complete tax statute in the Constitution ...
... Constitution.12 The constitutional enactment is entirely separate and distinct from those of the Legislature , and con- tains all the machinery needed for administration . The incorpora- tion of a complete tax statute in the Constitution ...
Page 209
... Constitution that ' all taxes shall be uni- form on the same class of subjects , ' the statute has become ineffective , and there is now no constitutional authority for the taxing of foreign corporations dif- ferently from domestic ...
... Constitution that ' all taxes shall be uni- form on the same class of subjects , ' the statute has become ineffective , and there is now no constitutional authority for the taxing of foreign corporations dif- ferently from domestic ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale