Louisiana § RS 47:337.6 - Definitions
Full text of Louisiana Louisiana Civil Code § RS 47:337.6 — Definitions, with citation guidance and answers to common questions.
§ RS 47:337.6. Definitions
A. The following words, terms, and phrases used in this Chapter shall have the meaning ascribed to them in this Subsection, unless the context clearly indicates a different meaning:
(1) "Local ordinance", for purposes of this Chapter, shall include both ordinances and resolutions pursuant to which a political subdivision levies a sales and use tax and otherwise provides with respect thereto.
(2) "Political subdivision" means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax.
(3) "Secretary" or "secretary of revenue" means the secretary of the Department of Revenue for the state of Louisiana.
B. The words, terms, and phrases used in this Chapter shall have the same meaning ascribed to them as provided for in Chapter 2 of this Subtitle, unless the context clearly indicates a different meaning, except to the extent expressly limited in that Section.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
Frequently Asked Questions About Louisiana § RS 47:337.6
What does Louisiana Civil Code § RS 47:337.6 cover?
Section RS 47:337.6 ("Definitions") 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 47:337.6?
A common citation format is "Louisiana Civil Code § RS 47:337.6" (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 47:337.6 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.