La. Admin. Code tit. 61 § V-114

Current through Register Vol. 50, No. 9, September 20, 2024

Section V-114 - Property Defined

Property-includes every form, character and kind of property, real, personal and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest in such property (R.S. 47:1702).

La. Admin. Code tit. 61, § V-114

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1702.