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Page 344
... occupational tax of five cents per barrel , by placing tax at one cent per barrel were not unconstitu- tional as a delegation of power to sus- pend laws because it left suspension to governor's arbitrary discretion , where advisability ...
... occupational tax of five cents per barrel , by placing tax at one cent per barrel were not unconstitu- tional as a delegation of power to sus- pend laws because it left suspension to governor's arbitrary discretion , where advisability ...
Page 352
... occupational license tax . Op.Atty . Gen.1936-38 , p . 1149 . Carpenter who constructed and shaped materials with his own hands was a la- borer , and was exempt from payment of occupational license tax , notwithstanding he manufactured ...
... occupational license tax . Op.Atty . Gen.1936-38 , p . 1149 . Carpenter who constructed and shaped materials with his own hands was a la- borer , and was exempt from payment of occupational license tax , notwithstanding he manufactured ...
Page 364
... occupational license tax on wholesale distributors of petrole- um products so long as the license tax was not in excess of the tax levied by the state . Op.Atty.Gen.1942-44 , p . 1731 . Parishes and towns cannot impose a greater license ...
... occupational license tax on wholesale distributors of petrole- um products so long as the license tax was not in excess of the tax levied by the state . Op.Atty.Gen.1942-44 , p . 1731 . Parishes and towns cannot impose a greater license ...
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