§ 47:337.87 A. The purpose of this code is to benefit both taxpayers and local tax collectors by promoting uniformity in the assessment, collection, administration, and enforcement of state and

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D > Part G - Post-Session Update Procedure

  • Board: means the Louisiana State Board of Cosmetology. See Louisiana Revised Statutes 37:563
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6