Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 8-A – Delivery Sales of Cigarettes
Current as of: 2023 | Check for updates
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Other versions
| § 47:871 | Definitions |
| § 47:872 | Prohibition against delivery sales |
| § 47:876 | Collection of taxes |
| § 47:877 | Penalties |
| § 47:878 | Enforcement |
Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 8-A - Delivery Sales of Cigarettes
- 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.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Trustee: A person or institution holding and administering property in trust.