- Property―includes every form, character and kind of property, real, personal and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest in such property (R.S. 47:1702).
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1702.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989).