RS 47:1515.1
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/la/title-47/47-177A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:1515.1
§1515.1. Sales tax refund; new housing construction
A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.
B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.