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Page 89
... separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from calendar year to fiscal year , a separate return shall be made for the ...
... separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from calendar year to fiscal year , a separate return shall be made for the ...
Page 156
... separate accounting method which shall comply with the regulations to be prescribed by the collector . When a tax- payer has secured permission to employ the separate accounting meth- od , a change to the method of apportionment shall ...
... separate accounting method which shall comply with the regulations to be prescribed by the collector . When a tax- payer has secured permission to employ the separate accounting meth- od , a change to the method of apportionment shall ...
Page 251
... separate license for each . State v . Rombotis , 1903 , 110 La . 433 , 34 So. 593 . In the absence of any exemption act , a retail merchant may be compelled to pay three licenses and three taxes , namely , state , parish , and ...
... separate license for each . State v . Rombotis , 1903 , 110 La . 433 , 34 So. 593 . In the absence of any exemption act , a retail merchant may be compelled to pay three licenses and three taxes , namely , state , parish , and ...
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