Louisiana § RS 47:337.96 - Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index

Full text of Louisiana Louisiana Civil Code § RS 47:337.96 — Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index, with citation guidance and answers to common questions.

§ RS 47:337.96. Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index

A.  The Office of the State Register shall compile, index, and publish all effective rules adopted by the board in the publication to be known as the Uniform Local Sales Tax Administrative Code.  The Uniform Local Sales Tax Administrative Code shall be supplemented or revised as often as necessary and at least once every two years.  These incorporations or revisions shall be in accordance with the provisions of Chapter 13-A of Title 49 of the Louisiana Revised Statutes of 1950, R.S. 49:981 et seq.

B.  The Office of the State Register shall prescribe a uniform system of indexing, numbering, arrangement of text and citation of authority and history notes for the Uniform Local Sales Tax Administrative Code.

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.

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

Frequently Asked Questions About Louisiana § RS 47:337.96

What does Louisiana Civil Code § RS 47:337.96 cover?

Section RS 47:337.96 ("Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index") 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 47:337.96?

A common citation format is "Louisiana Civil Code § RS 47:337.96" (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 47:337.96 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.