Answer

Dedicated tax revenues cannot be used for anything other than their dedicated purpose, absent a rededication by representing the tax before the voters. The Parish should make sure that a proper accounting is made of the dedicated funds so as to assure that they are not commingled with un-dedicated funds or expended on or for any un-dedicated purpose. AG opinions discussing the use of dedicated tax revenues. AG Op. No. 04-0018 AG Op. No. 07-0086 AG Op. No. 08-0057 AG Op. No. 08-0250 AG Op. No. 09-0112 Louisiana Legislative Auditor website: 04/22/2026 10:22:31 AM