§ 82-350. Compensation of dealers for collecting tax.

Latest version.

For the purpose of compensating the dealer in accounting for and remitting the tax levied by this article, each dealer shall be allowed two percent of the amount of tax due and accounted for and remitted to the director in the form of a deduction in submitting his report and paying the amount due by him, if the amount due by him was not delinquent at the time of payment.

(Parish Code 1977, § 21-60)

                    
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