Louisiana § RS 2:135.2 - Distribution of sales tax revenue
Full text of Louisiana Louisiana Civil Code § RS 2:135.2 — Distribution of sales tax revenue, with citation guidance and answers to common questions.
§ RS 2:135.2. Distribution of sales tax revenue
When an airport is located in more than one political subdivision, sales and use tax revenues generated at the airport shall be distributed to each of the political subdivisions based upon the acreage contained in each political subdivision in relation to the total acreage of the airport. The provisions of this Section shall apply only if the majority of the acreage of such airport is located within the parish of Jefferson.
Acts 1991, No. 894, §1; Acts 2011, 1st Ex. Sess., No. 8, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 2:135.2
What does Louisiana Civil Code § RS 2:135.2 cover?
Section RS 2:135.2 ("Distribution of sales tax revenue") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 2:135.2?
A common citation format is "Louisiana Civil Code § RS 2:135.2" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 2:135.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.