{"data":{"id":"us-la/rs-47-338.26","jurisdiction":"us-la","citation":"RS 47:338.26","heading":"Cumulative nature of tax; collection","body":"The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=763470","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:26Z","sha256":"25c152e47447f2598f332c3dce419a8bb3256ee6f905e5b26607080ffc8fa006","source_id":"us-la","stale":false,"prev":"us-la/rs-47-338.25","next":"us-la/rs-47-338.27"},"notice":"GroundRules: Original legal text. Not legal advice."}