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Page 256
... receipts . " Provided that in cities where the pop- ulation is less than two hundred thou- sand there shall be three grades , based on gross annual receipts , as follows : " First Class - When the gross annual receipts are twenty - five ...
... receipts . " Provided that in cities where the pop- ulation is less than two hundred thou- sand there shall be three grades , based on gross annual receipts , as follows : " First Class - When the gross annual receipts are twenty - five ...
Page 369
... receipts for previous year when business was con- ducted for that year , and not receipts of year for which license is exacted . Id . Act No. 233 of 1920 , providing in sec- tions 32 and 33 that license tax imposed thereby should be ...
... receipts for previous year when business was con- ducted for that year , and not receipts of year for which license is exacted . Id . Act No. 233 of 1920 , providing in sec- tions 32 and 33 that license tax imposed thereby should be ...
Page 694
... receipts per mile , and the gross receipts in this state shall be taken to be the average gross receipts per mile , multiplied by the number of miles over which such business is done in this state . History and Source of Law Source ...
... receipts per mile , and the gross receipts in this state shall be taken to be the average gross receipts per mile , multiplied by the number of miles over which such business is done in this state . History and Source of Law Source ...
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