reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:350 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§350. Application for licenses

RS 350 - Application for licenses   A. Every person subject to a license tax levied by this Chapter shall apply to the collector for a license before the same becomes delinquent, as provided in this Chapter. The application shall state all facts necessary to determine the amount of taxes due under this Chapter.  B. If the collector is not satisfied with the facts set forth in the application or for any reason desires to audit the books and records of the taxpayer, the collector or any of his authorized assistants may audit and inspect all records of the taxpayer that would have any bearing upon the amount of taxes due under this Chapter.  C. If an individual is an applicant for a license required by this Chapter, the applications must be signed by him; if a partnership or an association of persons, by a member of the firm; and if a corporation, by the proper officer thereof.  D. Any intentional false statement as to any material facts in the application for a license under this Chapter shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars or imprisoned for not more than six months, or both.  E. No license required by this Chapter shall be issued to any applicant who intends to sell used tires unless the applicant submits, along with his application, the necessary permits from the Department of Environmental Quality verifying that the applicant is authorized to sell used tires within the applicable jurisdiction.  Amended by Acts 1958, No. 268, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2018, No. 511, §1. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:351 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§351. Failure to pay tax; judgment prohibiting further pursuit of business

RS 351 - Failure to pay tax; judgment prohibiting further pursuit of business  A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector is hereby vested with authority, on motion in the Board of Tax Appeals or a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in not less than two or more than ten days, exclusive of holidays, why the delinquent taxpayer should not be ordered to pay the total amount due and owing under this Chapter. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the municipality or parish for the amount of the license, penalty, fees, and costs against the defendant, who shall also be ordered to cease the further pursuit of business until the judgment is satisfied.  B. As an additional optional remedy of collection, the collector may issue an assessment to a taxpayer in the same manner as is provided for in the Uniform Local Sales Tax Code pursuant to Chapter 2-D of this Subtitle. The assessment may be appealed to the Local Tax Division of the Board of Tax Appeals in the same manner and subject to the same thirty day deadline as provided for in that Chapter.  Amended by Acts 1950, No. 105, §1; Acts 1979, No. 612, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2016, No. 335, §1, eff. June 5, 2016. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:351.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§351.1. Occupational license tax refunds

RS 351.1 - Occupational license tax refunds  Any taxpayer may apply to the collector for a refund of occupational license tax paid that was not due. A taxpayer may appeal the collector's action on a claim for refund to the Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).  Acts 2016, No. 335, §1, eff. June 5, 2016.
LA Rev Stat § 47:352 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§352. Collector authorized to make rules and regulations

RS 352 - Collector authorized to make rules and regulations  A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Chapter may be simplified and made more certain.  B. The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Chapter and collection of the revenue hereunder.  Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.  {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:353 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§353. Records to be kept by collector

RS 353 - Records to be kept by collector  The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.  Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.  {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:353.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§353.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 353.1 - Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
LA Rev Stat § 47:354.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§354.1. Retail dealers in gasoline and motor fuel

RS 354.1 - Retail dealers in gasoline and motor fuel For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200. The Annual If the Gallons sold are: License Shall As Much As But Less Than Be: 0 55,000 $ 50 55,000 85,000 60 85,000 110,000 90 110,000 165,000 120 165,000 225,000 180 225,000 275,000 250 275,000 325,000 300 325,000 450,000 360 450,000 550,000 500 550,000 650,000 650 650,000 825,000 800 825,000 1,000,000 900 1,000,000 1,500,000 1,200 1,500,000 2,000,000 1,800 2,000,000 2,500,000 2,400 2,500,000 3,000,000 3,000 3,000,000 3,500,000 3,600 3,500,000 4,000,000 4,200 4,000,000 4,500,000 4,800 4,500,000 5,000,000 5,400 5,000,000 5,500,000 6,000 5,500,000 6,200 Acts 2007, No. 426, §1.
LA Rev Stat § 47:355 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors

RS 355 - Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors  A. For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table:  The Annual If the Gross Sales are: License Shall As Much As But Less Than Be: $ 0 $ 100,000 $ 50 100,000 150,000 75 150,000 250,000 100 250,000 500,000 150 500,000 600,000 200 600,000 800,000 250 800,000 1,000,000 300 1,000,000 1,500,000 400 1,500,000 2,000,000 500 2,000,000 2,500,000 700 2,500,000 3,000,000 900 3,000,000 4,000,000 1,000 4,000,000 5,000,000 1,250 5,000,000 5,500,000 1,800 5,500,000 6,000,000 2,400 6,000,000 6,500,000 3,000 6,500,000 7,000,000 3,600 7,000,000 7,500,000 4,200 7,500,000 8,000,000 4,800 8,000,000 9,000,000 5,200 9,000,000 10,000,000 5,600 10,000,000 11,000,000 6,000 11,000,000 12,000,000 6,400 12,000,000 13,000,000 6,800 13,000,000 14,000,000 7,200 14,000,000 .......... 7,500 B.(1) This schedule includes but is not limited to the following businesses:  Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders; contractors, both lump sum and cost plus; and businesses engaged in renting, leasing, or licensing of immovable property. (2) The maximum license tax paid by a retail dealer of building materials shall not exceed six thousand two hundred dollars. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.  Amended by Acts 1952, No. 100, §1; Acts 1981, No. 887, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989.  {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}} {{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
LA Rev Stat § 47:356 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§356. Business of lending or of dealing of notes secured by chattel mortgages or other liens

RS 356 - Business of lending or of dealing of notes secured by chattel mortgages or other liens  A. For every person, firm, corporation, or association of persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory liens, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table: The Annual If the Amount of Loans Made is: License Shall As Much As But Less Than Be: $ 0 $ 250,000 $ 50 250,000 500,000 100 500,000 750,000 150 750,000 1,000,000 200 1,000,000 1,250,000 250 1,250,000 1,500,000 300 1,500,000 1,750,000 350 1,750,000 2,000,000 400 2,000,000 2,250,000 450 2,250,000 2,500,000 500 2,500,000 3,000,000 550 3,000,000 3,500,000 600 3,500,000 4,000,000 650 4,000,000 4,500,000 700 4,500,000 5,000,000 750 5,000,000 5,500,000 800 5,500,000 6,000,000 850 6,000,000 6,500,000 900 6,500,000 7,000,000 950 7,000,000 7,500,000 1,000 7,500,000 8,000,000 1,050 8,000,000 8,500,000 1,100 8,500,000 9,000,000 1,150 9,000,000 9,500,000 1,200 9,500,000 10,000,000 1,250 10,000,000 11,000,000 1,350 11,000,000 12,000,000 1,450 12,000,000 13,000,000 1,550 13,000,000 14,000,000 1,650 14,000,000 15,000,000 1,750 15,000,000 16,000,000 1,850 16,000,000 17,000,000 1,950 17,000,000 18,000,000 2,050 18,000,000 19,000,000 2,150 19,000,000 20,000,000 2,250 20,000,000 25,000,000 2,500 25,000,000 30,000,000 3,000 30,000,000 35,000,000 3,500 35,000,000 .......... 3,700 B. The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.  C. In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and R.S. 47:348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue". Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.  {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:357 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§357. Brokerage and commission agents

RS 357 - Brokerage and commission agents  A. For every factorage, commission, or brokerage business; dealers in stocks or bonds as principal; stocks, bonds, or cotton factors, commission or brokerage businesses, whether or not the principal or party solicited is within or without the state, including but not limited to all businesses enumerated in this Section, the license shall be based on gross annual commissions and brokerages earned on sales and purchases. The amount of the license shall be as shown in the table below and shall be subject to applicable deductions. The Annual If the Gross Annual Commission and Brokerage are: License Shall As Much As But Less Than Be: $ 0 $ 15,000 $ 50 15,000 20,000 70 20,000 25,000 90 25,000 30,000 112 30,000 40,000 137 40,000 50,000 180 50,000 65,000 225 65,000 80,000 300 80,000 100,000 360 100,000 125,000 450 125,000 150,000 600 150,000 175,000 675 175,000 200,000 750 200,000 250,000 900 250,000 300,000 1,050 300,000 350,000 1,200 350,000 400,000 1,400 400,000 450,000 1,600 450,000 500,000 1,800 500,000 550,000 2,000 550,000 600,000 2,200 600,000 650,000 2,400 650,000 700,000 2,600 700,000 750,000 2,800 750,000 800,000 3,000 800,000 850,000 3,200 850,000 900,000 3,400 900,000 950,000 3,600 950,000 ....... 3,700 B. This schedule includes, but is not limited to: (1) Brokerages in money, produce, or sugar.  (2) Cotton compress businesses.  (3) Cotton factor and commission businesses.  (4) Cotton future brokerages.  (5) Cotton pickeries.  (6) Distillers of alcohol.  (7) Grain and product commission houses.  (8) Businesses engaged in leasing, renting, or licensing the use of immovable property.  (9) Livestock auctions.  (10) Manufacturer's agents.  (11) Operators of office buildings.  (12) Owners or lessees of toll bridges or ferries.  (13) Real estate brokers.  (14) Slaughter houses.  (15) Steamboat or steamship agencies.  (16) Stock or bonds brokerages.  (17) Sugar factories.  C. For carrying on each business of dealing in or buying and selling stocks or bonds, as principal, the license shall be based on gross annual profits; however, where no gross annual profit is realized, the minimum tax under the above schedule shall be paid.  Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1991, No. 319, §1.
LA Rev Stat § 47:358 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§358. Public utilities

RS 358 - Public utilities A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table: If the Gross Annual Receipts are: The Annual License As Much As But Less Than Shall Be: $ 0 $ 20,000 $ 50 20,000 25,000 60 25,000 37,500 75 37,500 50,000 115 50,000 75,000 150 75,000 100,000 200 100,000 150,000 300 150,000 200,000 450 200,000 250,000 650 250,000 500,000 750 500,000 750,000 1,500 750,000 1,000,000 2,250 1,000,000 1,250,000 3,000 1,250,000 1,500,000 3,750 1,500,000 1,750,000 4,500 1,750,000 2,000,000 5,250 2,000,000 2,250,000 6,000 2,250,000 2,500,000 6,900 2,500,000 ......... 7,500 B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only. C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only. Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.
LA Rev Stat § 47:361 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§361. Deductions

RS 361 - Deductions  A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils. B. Undertaking and funeral directing. The term "gross annual receipts", as used in this Chapter, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest. C. Stocks and bonds; interstate sales. In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana. D. Retail or wholesale sales of motor vehicles and boats. In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars. Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 459, §1, eff. July 7, 1988; Acts 2007, No. 426, §1. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}} {{NOTE: SEE ACTS 1988, NO. 459, §2.}}
LA Rev Stat § 47:362 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§362. Special provisions

RS 362 - Special provisions  A. No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this Chapter, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality or parish in which is located the principal place of business of such contractor within the state as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed seven hundred fifty dollars. B. The tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed. C. For lessors with a place of business in this state, the tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of such business without regard to the location where the leased property is situated within this state. D. A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one business, and to have only one place of business which shall be the place where the general office within the state as designated by such person is located. E. Nothing in this Chapter is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:833. F. Under the provisions of this Chapter, no occupational license tax totaling more than fifty dollars levied against a small business will increase more than twenty-five percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1985. Small business shall be defined as any person who employs fifteen full-time persons or less per business establishment and which has two million dollars or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classification in this Chapter. Added by Acts 1978, No. 610, §1. Amended by Acts 1981, No. 763, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2008, No. 415, §2, eff. Jan. 1, 2009. NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1. NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.
LA Rev Stat § 47:363 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§363. Exemptions and deductions; governmental subdivisions

RS 363 - Exemptions and deductions; governmental subdivisions  In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.  Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.  {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
LA Rev Stat § 47:364 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§364. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978

RS 364 - Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
LA Rev Stat § 47:365 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§365. §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 365 - §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
LA Rev Stat § 47:367 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§367. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

RS 367 - Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
LA Rev Stat § 47:368 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§368. §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 368 - §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
LA Rev Stat § 47:376 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§376. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

RS 376 - Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
LA Rev Stat § 47:377 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§377. §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 377 - §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
LA Rev Stat § 47:380 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§380. Repealed by Acts 1952, No. 100, §2.

RS 380 - Repealed by Acts 1952, No. 100, §2.
LA Rev Stat § 47:381 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§381. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

RS 381 - Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
LA Rev Stat § 47:382 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§382. §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 382 - §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.