Louisiana § RS 47:302.38 - Disposition of certain collections in Jefferson Davis Parish
Full text of Louisiana Louisiana Civil Code § RS 47:302.38 — Disposition of certain collections in Jefferson Davis Parish, with citation guidance and answers to common questions.
§ RS 47:302.38. Disposition of certain collections in Jefferson Davis Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Jefferson Davis Parish Visitor Enterprise Fund".
B. The monies in the Jefferson Davis Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available for use by the Jefferson Davis Parish Tourist Commission for the purpose of promoting and enhancing tourism activities, and for all other activities consistent with the authorized mission of such commission. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:302.38
What does Louisiana Civil Code § RS 47:302.38 cover?
Section RS 47:302.38 ("Disposition of certain collections in Jefferson Davis Parish") 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 47:302.38?
A common citation format is "Louisiana Civil Code § RS 47:302.38" (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 47:302.38 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.