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Page 259
... parish . Op.Atty . Gen.1942-44 , p . 1740 . Any license tax levied by parish on persons operating taxicabs in the par- ish should be based on the gross annual receipts within the parish and should be collected throughout the parish from ...
... parish . Op.Atty . Gen.1942-44 , p . 1740 . Any license tax levied by parish on persons operating taxicabs in the par- ish should be based on the gross annual receipts within the parish and should be collected throughout the parish from ...
Page 362
... parish outside such municipality , the parish would not have right to levy license tax . Op.Atty . Gen. 1946-48 , p . 1084 . A parish had no right to levy its li- cense taxes against bus company operat- ing in city of Baton Rouge . Id ...
... parish outside such municipality , the parish would not have right to levy license tax . Op.Atty . Gen. 1946-48 , p . 1084 . A parish had no right to levy its li- cense taxes against bus company operat- ing in city of Baton Rouge . Id ...
Page 508
... parish must be distributed among the governing authorities of the parish , and it would be illegal for the state auditor and state treasurer to pay to the parish treasurer the entire amount of severance taxes allocated to the parish for ...
... parish must be distributed among the governing authorities of the parish , and it would be illegal for the state auditor and state treasurer to pay to the parish treasurer the entire amount of severance taxes allocated to the parish for ...
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