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Page 308
... engaged in a mechanical , agri- cultural and mechanical pursuit , ' which necessarily included corporations . " There is therefore no difference be- tween a person who is engaged in a mechanical pursuit and a corporation so engaged , as ...
... engaged in a mechanical , agri- cultural and mechanical pursuit , ' which necessarily included corporations . " There is therefore no difference be- tween a person who is engaged in a mechanical pursuit and a corporation so engaged , as ...
Page 352
... engaged in " mechani- cal pursuits " from license taxes . Id . Corporation engaged in shoe - repairing business was not exempt from license tax , because only persons engaged in me- chanical pursuits are so exempt ( Const . 1921 , art ...
... engaged in " mechani- cal pursuits " from license taxes . Id . Corporation engaged in shoe - repairing business was not exempt from license tax , because only persons engaged in me- chanical pursuits are so exempt ( Const . 1921 , art ...
Page 687
... engaged in the express business on any railroad , steamboat , or vessel in the state . ( 7 ) " Telephone companies " means any person , firm , association or corporation , domestic or foreign , owning and operating , or own- ing or ...
... engaged in the express business on any railroad , steamboat , or vessel in the state . ( 7 ) " Telephone companies " means any person , firm , association or corporation , domestic or foreign , owning and operating , or own- ing or ...
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