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Page 253
... motor vehicles For every retail dealer in motor vehicles , whether the business be conducted as principal , agent on commission or otherwise , the license tax shall be based on the gross annual receipts , the tax to apply on receipts ...
... motor vehicles For every retail dealer in motor vehicles , whether the business be conducted as principal , agent on commission or otherwise , the license tax shall be based on the gross annual receipts , the tax to apply on receipts ...
Page 545
... motor fuel within this State for any purpose to immediately pay the tax levied herein on gasoline or motor fuel unless said dealer shall have furnished the Supervisor of Public Accounts a bond guaranteeing the payment of any tax ...
... motor fuel within this State for any purpose to immediately pay the tax levied herein on gasoline or motor fuel unless said dealer shall have furnished the Supervisor of Public Accounts a bond guaranteeing the payment of any tax ...
Page 546
... motor fuel for distribution and consumption within this State as far as practicable , but if for any reason the dealer who first handles , sells , distributes , uses , etc. , the gasoline or motor fuel shall have es- caped payment of ...
... motor fuel for distribution and consumption within this State as far as practicable , but if for any reason the dealer who first handles , sells , distributes , uses , etc. , the gasoline or motor fuel shall have es- caped payment of ...
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