RS 2:135.2 Distribution of sales tax revenue - Louisiana Statutes

§135.2.  Distribution of sales tax revenue

When an airport is located in more than one political subdivision, sales and use tax revenues generated at the airport shall be distributed to each of the political subdivisions based upon the acreage contained in each political subdivision in relation to the total acreage of the airport.  The provisions of this Section shall only apply if the majority of the acreage of such airport is located within a parish with a population of four hundred twenty-five thousand or more.

Acts 1991, No. 894, §1.