LAC 61:I.4309 – Collection of Tax

A. R.S. 47:322 provides that all definitions, exemptions, exclusions, tax credits, penalties, or limitations presently contained in or hereinafter added to Chapter 2 as well as all rules and regulations issued by the secretary or which may be adopted in the future, shall apply to the additional
1 percent tax levied by R.S. 47:321 in the same manner and to the same extent as provided elsewhere in Chapter 2 of Subtitle 2 of Title 47.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:322.

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987).