§ 82-718. Collection.  


Latest version.
  • The tax levied in this article shall be collected in the same manner and under the procedures prescribed by article IV of this chapter, and unless in conflict with this article or inapplicable, all provisions of article IV of this chapter shall apply to the tax levied in this article, including but not limited to the method of collection, returns and payment of the tax, records and inspection thereof, remedies for collection and penalties.

(Parish Code 1977, § 21-17)