Louisiana § RS 47:305.66 - Exemption; parish councils on aging

Full text of Louisiana Louisiana Civil Code § RS 47:305.66 — Exemption; parish councils on aging, with citation guidance and answers to common questions.

§ RS 47:305.66. Exemption; parish councils on aging

A.  The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.

B.  "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.

C.  The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.

Acts 2011, No. 53, §1, eff. Oct. 1, 2011.

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

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Frequently Asked Questions About Louisiana § RS 47:305.66

What does Louisiana Civil Code § RS 47:305.66 cover?

Section RS 47:305.66 ("Exemption; parish councils on aging") 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 47:305.66?

A common citation format is "Louisiana Civil Code § RS 47:305.66" (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 47:305.66 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.