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Exemptions and deductions; governmental subdivisions

La. R.S. 47:363
in effect
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47:363. Exemptions and deductions; governmental subdivisions In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary. Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=102092Fetched: 10/20/2026

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