La. Stat. tit. 30 § 2253

Current with operative changes from the 2024 Third Special Legislative Session

Section 30:2253 - Delinquency penalty

Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

La. R.S. § 30:2253

Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.

Acts 1984, 1st Ex. Sess., No. 8, §1, eff. 3/27/1984; Acts 1997, No. 658, §2.