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Page 362
... trades , and occu- pations , for which a tax might be im- posed and licenses granted . Blanks v . Bastrop , 1866 , 18 La.Ann . 534 . Coffee house keeper and bar keeper are convertible terms when 362 R.S. 47 : 397 Ch . 3 OCCUPATIONAL LICENSE ...
... trades , and occu- pations , for which a tax might be im- posed and licenses granted . Blanks v . Bastrop , 1866 , 18 La.Ann . 534 . Coffee house keeper and bar keeper are convertible terms when 362 R.S. 47 : 397 Ch . 3 OCCUPATIONAL LICENSE ...
Page 363
... license tax as a retail dealer similar in nature and in a like amount as that imposed for state purposes . Op.Atty . Gen.1940-42 , p . 4261 . The town of Haynesville was ... license taxes 363 Ch . 3 R.S. 47 : 397 OCCUPATIONAL LICENSE TAX.
... license tax as a retail dealer similar in nature and in a like amount as that imposed for state purposes . Op.Atty . Gen.1940-42 , p . 4261 . The town of Haynesville was ... license taxes 363 Ch . 3 R.S. 47 : 397 OCCUPATIONAL LICENSE TAX.
Page 364
Louisiana. Note 14 authorizing levy whenever Legislature changes occupational license taxes im- posed by state , to the extent of any in- consistency . Op.Atty.Gen.1940-42 , 4175 . p . Police jury could levy license tax but amount ...
Louisiana. Note 14 authorizing levy whenever Legislature changes occupational license taxes im- posed by state , to the extent of any in- consistency . Op.Atty.Gen.1940-42 , 4175 . p . Police jury could levy license tax but amount ...
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