Louisiana § RS 47:338.224 - Collection and administration of occupancy taxes
Full text of Louisiana Louisiana Civil Code § RS 47:338.224 — Collection and administration of occupancy taxes, with citation guidance and answers to common questions.
§ RS 47:338.224. Collection and administration of occupancy taxes
A. All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.
B. All occupancy taxes levied pursuant to this Part may be collected as provided for in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.
C. Any request for a refund of occupancy tax that was paid but not actually due shall be made in accordance with the provisions of this Chapter.
Acts 2022, No. 429, §1, eff. June 15, 2022.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.224
What does Louisiana Civil Code § RS 47:338.224 cover?
Section RS 47:338.224 ("Collection and administration of occupancy taxes") 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 47:338.224?
A common citation format is "Louisiana Civil Code § RS 47:338.224" (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 47:338.224 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.