§ 82-296. Integrated bracket schedule adopted.  


Latest version.
  • The dealer shall collect the tax levied by this article along with those sales and use taxes levied by the state and the parish school board within the parish, in accordance with the integrated bracket schedule prepared by the collector of revenue of the state under the authority of R.S. 47:304. The dealer shall remit that portion representing the tax levied by this article to the director. Copies of the integrated tax schedules are available to dealers on request from the director.

(Parish Code 1977, § 21-33)