RS 47:287.641
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RS 47:287.641
§287.641. Due date of tax
The tax imposed by this Part shall be due in each case on the day next following the last day of each taxable year. The filing of returns and payment of taxes shall be as provided in this Part.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.