Louisiana § RS 47:332 - Collection of the tax
Full text of Louisiana Louisiana Civil Code § RS 47:332 — Collection of the tax, with citation guidance and answers to common questions.
§ RS 47:332. Collection of the tax
The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1986, 1st Ex. Sess., No. 20, §§1, 2, eff. Jan. 1, 1987; Acts 1997, No. 658, §2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 13, §2.}}
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:332
What does Louisiana Civil Code § RS 47:332 cover?
Section RS 47:332 ("Collection of the tax") 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 47:332?
A common citation format is "Louisiana Civil Code § RS 47:332" (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 47:332 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.