Louisiana Attorney General Reports September 2, 1994 (Opinion Number)

Dear Mr. Rombach: We are in receipt of your request for an opinion of this office regarding the Louisiana Tourism Promotion District's surplus fund balance. It is our understanding that the surplus is a result of overcollections of the sales and use tax levied by the District in Fiscal Year 90-91 through 92-93, under authority of R.S. 51:1281-1287.