Louisiana Revised Statutes 30:2253 – Delinquency penalty
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Terms Used In Louisiana Revised Statutes 30:2253
- Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
- Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
- Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 30:2241
Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.