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Results 1-3 of 75
Page 63
... effective date of income tax law to pay such dividend , but corporation did not state from what source dividends were to be paid , whether from net earn- ings for 1938 or for prior years or from surplus existing prior to effective date ...
... effective date of income tax law to pay such dividend , but corporation did not state from what source dividends were to be paid , whether from net earn- ings for 1938 or for prior years or from surplus existing prior to effective date ...
Page 213
... effective date of this Chapter , the license tax shall be due and payable on such date of commencement ; and ( 2 ) In the case of businesses , trades , professions , vocations or call- ings commenced prior to the effective date of this ...
... effective date of this Chapter , the license tax shall be due and payable on such date of commencement ; and ( 2 ) In the case of businesses , trades , professions , vocations or call- ings commenced prior to the effective date of this ...
Page 344
... effective , where proclamation was issued prior to end of quarter . Id . Sections of acts authorizing Governor to suspend provisions of an act levying petroleum refining occupational tax of 5 cents per barrel , by placing tax at 1 cent ...
... effective , where proclamation was issued prior to end of quarter . Id . Sections of acts authorizing Governor to suspend provisions of an act levying petroleum refining occupational tax of 5 cents per barrel , by placing tax at 1 cent ...
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