§ 47:1031 Imposition of tax
§ 47:1032 Definitions
§ 47:1033 Gross receipts; interstate business
§ 47:1034 Gross receipts; transportation for own use
§ 47:1035 Due dates and delinquent dates
§ 47:1036 Reports and payment of tax
§ 47:1037 Examination of records and revision of reports by collector of revenue
§ 47:1038 Certain acts declared misdemeanors; penalties; venue
§ 47:1040 Disposition of collections

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 10 > Part II - Natural Gas Franchise Tax

  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Venue: The geographical location in which a case is tried.