{"data":{"id":"us-la/rs-47-337.11.3","jurisdiction":"us-la","citation":"RS 47:337.11.3","heading":"Imposition of tax; prohibition","body":"No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=763297","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:25Z","sha256":"4feb2a30b422d1795a51f4dbe2c2bdec32c9b288a7021385e4e55ee4bd6cf7d6","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.11.2","next":"us-la/rs-47-337.11.4"},"notice":"GroundRules: Original legal text. Not legal advice."}