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Page 13
... regulation was adopted providing for a different construction of the Louisiana act until Art . 107 was promulgated . It is the opinion of this Court that the Legislature in providing for or author- izing the Collector to make regulations ...
... regulation was adopted providing for a different construction of the Louisiana act until Art . 107 was promulgated . It is the opinion of this Court that the Legislature in providing for or author- izing the Collector to make regulations ...
Page 67
... Regulations In authorizing the state collector of revenue to make regulations , the legis- lature did so with the intent to permit the construction of ambiguous provisions of the Revenue Act , but did not intend to permit the making of ...
... Regulations In authorizing the state collector of revenue to make regulations , the legis- lature did so with the intent to permit the construction of ambiguous provisions of the Revenue Act , but did not intend to permit the making of ...
Page 701
... regulations for the enforcement of the Act , which shall have the full force and effect of law . These regulations provide that the tax is not to be pro rated ; that it is due at the yearly rate of fifty cents for each horsepower of ...
... regulations for the enforcement of the Act , which shall have the full force and effect of law . These regulations provide that the tax is not to be pro rated ; that it is due at the yearly rate of fifty cents for each horsepower of ...
Contents
ΤΟ | xii |
Procedure by Henry G McMahon Dean of the Law School Louisiana | xvi |
Chap Page | xxiv |
Copyright | |
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added allowed amendment amount annual application assessment authority bank basis capital carrying cense cent Chapter charged collected Collector of Revenue computing Constitution Construction and application contract corporation court dealer deduction determining distribution dollars effective engaged Ex.Sess exempt expenses Federal Law filed follows foreign gain gross income History and Source imposed income tax individual interest Law Acts Legislature less levied liable license tax loss Louisiana manufacturer means month motor municipal Notes of Decisions occupational Op.Atty operating Orleans paid parish payment peddler period person prior provisions purchase receipts received reference regulations respect retail securities selling separate soft drinks sold Source of Law statute tax imposed taxable taxation taxpayer term thereof tion trade trust United vehicles wholesale