Terms Used In Louisiana Revised Statutes 47:6

  • Statute: A law passed by a legislature.

The term “tax” or “taxes” as used in La. Rev. Stat. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.  

Acts 1950, No. 19, §4.