Louisiana § RS 47:338.179 - Red River Parish School Board; authority to levy additional sales tax
Full text of Louisiana Louisiana Civil Code § RS 47:338.179 — Red River Parish School Board; authority to levy additional sales tax, with citation guidance and answers to common questions.
§ RS 47:338.179. Red River Parish School Board; authority to levy additional sales tax
A. The Red River Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Red River.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S.47:338.54.
C. The sales and use tax so levied shall be imposed by resolution of the Red River Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Red River Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
Acts 1986, No. 192, §1, eff. June 28, 1986; Redesignated from R.S. 33:2738.71 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.179
What does Louisiana Civil Code § RS 47:338.179 cover?
Section RS 47:338.179 ("Red River Parish School Board; authority to levy additional sales 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 47:338.179?
A common citation format is "Louisiana Civil Code § RS 47:338.179" (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 47:338.179 apply to my situation?
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Sources & Verification
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