Louisiana § RS 3:84 - License fee and tax liability

Full text of Louisiana Louisiana Civil Code § RS 3:84 — License fee and tax liability, with citation guidance and answers to common questions.

§ RS 3:84. License fee and tax liability

Each association organized under this Part shall pay an annual license fee of ten dollars to the secretary of state, and shall be exempt from all franchise or other license taxes, but not from ad valorem property taxes.  The provisions of this Section shall likewise apply to associations and corporations organized under the laws of the United States for the sole purpose of extension of credit to farmers and farmers' co-operative associations.

Amended by Acts 1966, No. 228, §1.

Source: official Louisiana text · Last verified 2026-08-27

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Frequently Asked Questions About Louisiana § RS 3:84

What does Louisiana Civil Code § RS 3:84 cover?

Section RS 3:84 ("License fee and tax liability") 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 3:84?

A common citation format is "Louisiana Civil Code § RS 3:84" (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 3:84 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.