La. Revenue and Taxation § 47:120.25
Current with changes from the 2024 Legislative Session
The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and that it is in the public interest for the state to assist in supporting programs for senior citizens that aid in improving their quality of life.
La. Revenue and Taxation § 47:120.25