Legal Opinion

Opinion Number

Louisiana Attorney General Reports

Decided September 29, 1999Published

1Opinion of the Court

Dear Treasurer Duncan:

This office is in receipt of your request for an Attorney General's opinion regarding Act 1380 of the 1999 Regular Legislative Session ("Act 1380"), which request has been assigned to the undersigned for attention and reply.

Of interest to you are the provisions of Act 1380 that amend and reenact La. R.S. 47:322.38(A) and (B)(2), and that enact La. R.S.47:322.38(C). For your convenience, a copy of Act 1380 is attached hereto and made a part hereof.

In accordance with Act 1380, the avails of the tax imposed by La. R.S. 47:321 on the sale of services in Orleans Parish is to…

2Cases cited7 opinions

  1. Gulf Oil Corporation v. State Mineral BoardSupreme Court of Louisiana · 1975
  2. State in Interest of JAVSupreme Court of Louisiana · 1990
  3. State v. RogersSupreme Court of Louisiana · 1921
  4. Washington Parish Police Jury v. Washington Parish Hospital Service District No. 1Louisiana Court of Appeal · 1963
  5. City of Shreveport v. Southwestern Gas & Electric Co.Supreme Court of Louisiana · 1917

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