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Page 94
... filing returns , there is no statutory authority or right under R.S. 47 : 101 or R.S. 47 : 103 , to amend or change a return after it is once filed and especially after the fifteenth of May . Benjamin S. At- kinson v . Collector of ...
... filing returns , there is no statutory authority or right under R.S. 47 : 101 or R.S. 47 : 103 , to amend or change a return after it is once filed and especially after the fifteenth of May . Benjamin S. At- kinson v . Collector of ...
Page 97
... filed before said due date , then the tax shall be paid when the return is filed ; and , if the return is on the basis of a fiscal year , then the total amount of tax shall be paid on the fifteenth day of the fifth month following the ...
... filed before said due date , then the tax shall be paid when the return is filed ; and , if the return is on the basis of a fiscal year , then the total amount of tax shall be paid on the fifteenth day of the fifth month following the ...
Page 163
... filing of the claim , or , if no claim was filed , then during the three years immediately preceding the allowance of the credit or refund . " ( c ) Effect of Petition to Board . - If the Supervisor has mailed to the taxpay- er a notice ...
... filing of the claim , or , if no claim was filed , then during the three years immediately preceding the allowance of the credit or refund . " ( c ) Effect of Petition to Board . - If the Supervisor has mailed to the taxpay- er a notice ...
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