RS 47:6: Definitions
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
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.
Collected 2026-09-14T05:02:16Z. Source file · JSON