§ 26-97. Tax collected on basis of applicable integrated bracket schedule.

Latest version.

The one percent sales and use tax shall be collected on the basis of the applicable integrated bracket schedule prescribed by the state collector of revenue (R.S. 47:304). The dealers shall remit to the respective taxing authorities the part of the sales taxes collected in accordance with such integrated bracket schedule.

(Code 1966, § 17-85)

                    
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