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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 |
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