§ 26:421 A. The provisions of this Chapter do not apply to the sale of:
§ 26:422 Exemption in favor of United States
§ 26:423 Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse

Terms Used In Louisiana Revised Statutes > Title 26 > Chapter 2 > Part IV - Exemptions

  • Authority: means a parish or municipality, or both, authorized by law to perform governmental functions and any special district created for the purpose of drainage and/or flood control. See Louisiana Revised Statutes 38:90.1
  • Contract: A legal written agreement that becomes binding when signed.
  • Office: means the office of engineering of the Department of Transportation and Development. See Louisiana Revised Statutes 38:90.1
  • Program: means the flood control system which may include, but not be limited to, floodproofing, waterproofing, ring dikes, relocation assistance, information programs, formulation of codes, and engineering studies. See Louisiana Revised Statutes 38:90.1
  • Project: means a program or engineering activity, either new or continuing, exclusive of modifications to drainage structures located within state highway rights-of-way, that will be planned and implemented with the primary goal being the reduction of existing flood damages. See Louisiana Revised Statutes 38:90.1