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Page 171
... person who manufactures or produces tangible personal property for sale at retail , for use , or consumption , or distribution or for storage to be used or consumed in this state . " Dealer " is further defined to mean : ( a ) every person ...
... person who manufactures or produces tangible personal property for sale at retail , for use , or consumption , or distribution or for storage to be used or consumed in this state . " Dealer " is further defined to mean : ( a ) every person ...
Page 370
... person or persons in interest , his or their duly authorized agent or offi- cer , made before the Supervisor of Pub- lic Accounts or his deputy or agent , the tax collector of any parish or his dep- uty , or any person authorized to ...
... person or persons in interest , his or their duly authorized agent or offi- cer , made before the Supervisor of Pub- lic Accounts or his deputy or agent , the tax collector of any parish or his dep- uty , or any person authorized to ...
Page 517
... person is a subsidiary , affiliated or associat- ed person , the price for which the same may be sold and , if it be not sold , the purpose for which the same may be used , and the price paid the royalty owner for his interest therein ...
... person is a subsidiary , affiliated or associat- ed person , the price for which the same may be sold and , if it be not sold , the purpose for which the same may be used , and the price paid the royalty owner for his interest therein ...
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