RS 3:2776 Time for paying dog license tax
§2776. Time for paying dog license tax
All license taxes on dogs are due annually on the anniversary date of the administration of the rabies vaccination; provided that as soon as a dog becomes no more than six months of age the owner of the dog shall be liable to pay the license tax for the year in which the dog reaches such age.
Acts 1992, No. 131, §1.