§ 23:3032 Exemption of persons who are blind from license, privilege, or vocational tax; limitation
§ 23:3033 Exemptions; when applicable

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Terms Used In Louisiana Revised Statutes > Title 23 > Chapter 15 > Part II > Subpart B - Exemption From Certain Taxes

  • Ex officio: Literally, by virtue of one's office.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • solid waste: as used in this Chapter shall have the meaning as provided in La. See Louisiana Revised Statutes 33:8051