Chapter 11. Taxes On Utilities
Part I. Tax On Transportation and Communication Utilities
- La. R.S. § 47:1001 Imposition of Tax
- La. R.S. § 47:1002 Nature of Tax; Exclusions From Tax
- La. R.S. § 47:1003 Definitions
- La. R.S. § 47:1004 Businesses Partly Taxable
- La. R.S. § 47:1005 Repealed
- La. R.S. § 47:1006 Reports and Payment of Tax
- La. R.S. § 47:1007 Audit of Reports and Records By Collector
- La. R.S. § 47:1008 Certain Acts Declared Misdemeanors; Penalties; Venue
- La. R.S. § 47:1009 Repealed
- La. R.S. § 47:1010 Disposition of Collections
Part II. Natural Gas Franchise Tax
- La. R.S. § 47:1031 Imposition of Tax
- La. R.S. § 47:1032 Definitions
- La. R.S. § 47:1033 Gross Receipts; Interstate Business
- La. R.S. § 47:1034 Gross Receipts; Transportation For Own Use
- La. R.S. § 47:1035 Due Dates and Delinquent Dates
- La. R.S. § 47:1036 Reports and Payment of Tax
- La. R.S. § 47:1037 Examination of Records and Revision of Reports By Collector of Revenue
- La. R.S. § 47:1038 Certain Acts Declared Misdemeanors; Penalties; Venue
- La. R.S. § 47:1039 Repealed
- La. R.S. § 47:1040 Disposition of Collections
Part III. Telecommunication Tax