RS 47:6
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/la/title-47/47-1296A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:6
§6. Definitions
The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include
(1)any and all penalties lawfully imposed pursuant to a taxing statute, and
(2)interest charges lawfully added to the tax liability.
Acts 1950, No. 19, §4.