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2009 Louisiana Laws TITLE 47 Revenue and taxation
- RS 47 Title 47.revenue and taxation
- RS 47:1 Title 47revenue and taxation
- RS 47:2 General definitions
- RS 47:3 Suits for taxes by other states; jurisdiction of courts
- RS 47:4 Same; authority of foreign officials to sue
- RS 47:5 Authority of domestic officials to sue
- RS 47:6 Definitions
- RS 47:7 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:8 Taxation of state banking corporations and shareholders
- RS 47:9 Collection of taxes from nonresident contractors and subcontractors; registration; bond
- RS 47:10 Chain store tax; imposition; authority of parishes and municipalities to collect
- RS 47:11 Tax credit for electric and natural gas service
- RS 47:12 State low-income housing credit
- RS 47:15 Taxpayer's bill of rights;
- RS 47:21 Income tax
- RS 47:22 Special classes of taxpayers
- RS 47:31 Individuals, corporations and trusts subject to tax
- RS 47:32 Rates of tax
- RS 47:33 Credit for taxes paid in other states
- RS 47:34 Corporation tax credit
- RS 47:35 Neighborhood assistance tax credit
- RS 47:36 Terminated by terms of acts 1982, no. 781, 2.
- RS 47:37 Tax credit for contributions to educational institutions
- RS 47:38 Repealed by acts 2009, no. 469, §2, effective july 9, 2009.
- RS 47:41 Net income
- RS 47:42 Gross income defined
- RS 47:43 Exclusion from gross income; certain death benefits
- RS 47:44 Exclusion from gross income; portion of amounts received as annuities
- RS 47:44.1 Annual retirement or disability income; exemption from taxation
- RS 47:44.2 Federal social security benefits; federal and railroad retirement income exempt from taxation
- RS 47:45 Exclusion from gross income; gifts and inheritances
- RS 47:46 Exclusion from gross income; compensation for injuries or sickness
- RS 47:46.1 Amounts received under accident and health plans
- RS 47:46.2 Contributions by employer to accident and health plans
- RS 47:47 Exclusion from gross income; rental value of minister's dwelling
- RS 47:48 Exclusion from gross income; interest on louisiana state or local government obligations
- RS 47:49 Exclusion from gross income; scholarships and fellowship grants
- RS 47:50 Exclusion from gross income; war contract renegotiation payments
- RS 47:51 Exclusions from gross income; governmental subsidies
- RS 47:52 Exclusion from gross income; compensation or retired pay received by war veterans from united states
- RS 47:53 Exclusion from gross income; income from carriage on high seas
- RS 47:53.1 Recovery of bad debts, prior taxes, and delinquency amounts
- RS 47:53.2 Exclusion from gross income; income from discharge of indebtedness
- RS 47:53.3 Repealed by acts 1972, no. 729, 1
- RS 47:53.4 Exclusions from gross income; amounts of purchase of annuities for certain employees
- RS 47:54 Deductions from gross income; interest
- RS 47:55 Deductions from gross income; taxes generally
- RS 47:56 Deductions from gross income; taxes on shareholders paid by corporation
- RS 47:57 Deductions from gross income; charitable and other contributions
- RS 47:58 Deductions from gross income; bad debts
- RS 47:59 Deductions from gross income; alimony payments
- RS 47:59.1 Deduction from gross income; adaptive home improvements
- RS 47:60 Deductions from gross income; losses by individuals
- RS 47:60.1 Deductions from gross income; casualty losses by individuals
- RS 47:61 Deductions from gross income; losses by corporations
- RS 47:62 Deductions from gross income; business expenses
- RS 47:63 Deductions from gross income; dividends received by corporations
- RS 47:64 Deductions from gross income; pension trusts
- RS 47:65 Deductions from gross income; depreciation
- RS 47:66 Deductions from gross income; depletion
- RS 47:67 Deductions from gross income; charges in case of oil and gas wells
- RS 47:68 Deductions from gross income; optional standard deduction
- RS 47:69 Repealed by acts 1979, no. 586, 1
- RS 47:70 Blank
- RS 47:71 Limitations on deductions for losses from wagering and from wash sales
- RS 47:72 Limitations on deductions for capital losses
- RS 47:73 Items not deductible; family transactions
- RS 47:74 Items not deductible; shrinkage in value of life or terminable interests
- RS 47:75 Items not deductible; unpaid expenses and interest
- RS 47:76 Items not deductible; amounts allocable to income not taxed
- RS 47:77 Items not deductible; miscellaneous
- RS 47:78 Items not deductible; construction and application of provisions
- RS 47:79 Credits of individuals against net income
- RS 47:85 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:86 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:87 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:88 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:89 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:91 Period for computation of taxable income
- RS 47:92 Period in which items of gross income are included
- RS 47:93 Period for which deductions and credits shall be taken
- RS 47:94 Installment basis
- RS 47:95 Allocation of income and deductions and prevention of tax evasion
- RS 47:96 Change of accounting period
- RS 47:97 Returns for a period of less than twelve months
- RS 47:98 Definitions
- RS 47:101 Individual returns
- RS 47:102 Corporation returns
- RS 47:103 Time and place for filing returns; information concerning federal return
- RS 47:104 Taxpayer to keep records, etc.
- RS 47:105 Payment of tax
- RS 47:106 Repealed by acts 1958, no. 442, 1.
- RS 47:107 Failure to file; penalty
- RS 47:111 Definitions
- RS 47:112 Income tax withheld at source
- RS 47:112.1 Agreements for withholding with united states government
- RS 47:113 Liability of employer
- RS 47:114 Returns and payment of tax
- RS 47:115 Refunds and credits
- RS 47:116 Declarations of estimated income tax by individuals
- RS 47:117 Time for filing declarations of estimated income tax by individuals
- RS 47:117.1 Payment of installments of estimated income tax by individuals
- RS 47:118 Failure by individual to pay estimated income tax; penalty
- RS 47:119 Criminal penalties
- RS 47:120 Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
- RS 47:120.1 Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
- RS 47:120.2 Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
- RS 47:120.3 Refunds and credits
- RS 47:120.21 Income tax checkoff; donation for wildlife habitat and natural heritage trust
- RS 47:120.25 Legislative purpose
- RS 47:120.26 Income tax checkoff; donation for louisiana association of councils on aging
- RS 47:120.31 Individual and corporate tax checkoffs for donations to the louisiana military family assistance fund
- RS 47:120.32 Donation of individual income tax refunds ad other contributions to the coastal protection and restoration fund
- RS 47:120.33 Income tax checkoff; donation for national lung cancer partnership
- RS 47:120.34 Legislative intent; declaration of purpose and policy
- RS 47:120.35 Income tax checkoff; donation for children's trust fund
- RS 47:120.36 Income tax checkoff; donation for political party
- RS 47:120.37 Refund designation on tax form
- RS 47:120.38 Rincome tax checkoff; donation for the office for addictive disorders
- RS 47:120.39 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:120.40 Income tax checkoff; donation for louisiana operation game thief, incorporated
- RS 47:120.41 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.42 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.51 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.52 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.53 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.54 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.55 Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
- RS 47:120.57 Income tax checkoff; donation for ducks unlimited
- RS 47:120.61 Income tax checkoff; donation for louisiana breast cancer task force; creation; use of monies
- RS 47:120.62 Income tax checkoff; student tuition assistance and revenue trust program deposits
- RS 47:120.63 Income tax checkoff; donation for louisiana prostate cancer; creation; use of monies
- RS 47:120.71 Income tax checkoff; donation for louisiana animal welfare commission; creation; use of monies
- RS 47:120.76 Income tax checkoff; donation for the louisiana housing trust fund; creation; use of monies
- RS 47:120.81 Income tax checkoff; donation for community-based primary health care initiative fund; use of monies
- RS 47:121 Exemptions from tax on corporations
- RS 47:131 Determination of amount of, and recognition of, gain or loss
- RS 47:132 Recognition of gain or loss; general rule
- RS 47:133 Recognition of gain or loss; exchanges solely in kind
- RS 47:134 Receipt of additional consideration
- RS 47:135 Exclusion from income; property received in certain corporate liquidations
- RS 47:136 Recognition of gain or loss; involuntary conversions
- RS 47:137 Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
- RS 47:138 Definitions relating to corporate reorganizations
- RS 47:139 Adjusted basis for determining gain or loss
- RS 47:140 Unadjusted basis; in general
- RS 47:141 Unadjusted basis; inventories
- RS 47:142 Unadjusted basis; gifts after december 31, 1933
- RS 47:143 Unadjusted basis; transfer in trust after december 31, 1933
- RS 47:144 Unadjusted basis; gift or transfer in trust before january 1, 1934
- RS 47:145 Unadjusted basis; property transmitted at death
- RS 47:146 Unadjusted basis; tax free exchanges generally
- RS 47:147 Repealed by acts 1958, no. 443, 1
- RS 47:148 Basis to corporations
- RS 47:149 Unadjusted basis; involuntary conversions
- RS 47:150 Unadjusted basis; wash sales of stock
- RS 47:151 Unadjusted basis; property acquired during affiliation
- RS 47:152 Basis of property received in liquidations
- RS 47:153 Unadjusted basis; property converted from personal use
- RS 47:154 Repealed by acts 1958, no. 169, 1
- RS 47:155 Unadjusted basis; property acquired before january 1, 1934
- RS 47:156 Adjustments in basis for determining gain or loss
- RS 47:157 Basis for depreciation
- RS 47:158 Basis for depletion
- RS 47:159 Distributions by corporations
- RS 47:160 Loss from wash sales of stock or securities
- RS 47:161 Income from sources partly within and partly without the state of louisiana
- RS 47:162 Fiduciary returns
- RS 47:163 Closing by collector of taxable year
- RS 47:164 Information at source
- RS 47:165 Information by corporations
- RS 47:166 Returns of brokers
- RS 47:167 Collection of foreign items
- RS 47:181 Imposition of tax on estates and trusts
- RS 47:182 Net income of estate or trust
- RS 47:183 Credits of estate or trust against net income
- RS 47:184 Different taxable years
- RS 47:185 Employees trusts
- RS 47:186 Revocable trusts
- RS 47:187 Income for benefit of grantor
- RS 47:188 Imposition of tax on real estate investment trusts; computation
- RS 47:201 Partners, not partnership, subject to tax; partnership return of income required
- RS 47:201.1 Composite returns for nonresident partners or members
- RS 47:202 Income of partner
- RS 47:203 Partnership computations
- RS 47:204 Partner's distributive share
- RS 47:205 Determination of basis of partner's interest
- RS 47:206 Taxable years of partner and partnership
- RS 47:207 Transactions between partner and partnership
- RS 47:208 Continuation of partnership
- RS 47:209 Nonrecognition of gain or loss on contribution
- RS 47:210 Basis of contributing partner's interest
- RS 47:211 Basis of property contributed to partnership
- RS 47:212 Extent of recognition of gain or loss on distribution
- RS 47:213 Basis of distributed property other than money
- RS 47:214 Basis of distributee partner's interest
- RS 47:215 Optional adjustment to basis of undistributed partnership property
- RS 47:216 Payments to a retiring partner or a deceased partner's successor in interest
- RS 47:217 Recognition and character of gain or loss on sale or exchange
- RS 47:218 Basis of transferee partner's interest
- RS 47:219 Optional adjustment to basis of partnership property
- RS 47:220 Treatment of certain liabilities
- RS 47:220.1 Manner of electing optional adjustment to basis of partnership property
- RS 47:220.2 Rules for allocation of basis
- RS 47:220.3 Terms defined
- RS 47:221 Tax on life insurance companies
- RS 47:222 Gross income of life insurance companies
- RS 47:223 Net income of life insurance companies
- RS 47:224 Insurance companies other than life or mutual
- RS 47:225 Computation of gross income
- RS 47:226 Mutual insurance companies other than life
- RS 47:227 Offset against tax
- RS 47:241 Net income subject to tax
- RS 47:242 Segregation of items of gross income
- RS 47:243 Computation of net allocable income from louisiana sources
- RS 47:244 Computation of net apportionable income from louisiana sources
- RS 47:245 Determination of louisiana apportionment percent
- RS 47:246 Corporations; deduction from net income from louisiana sources
- RS 47:247 Allowance of deductions and credits
- RS 47:248 Repealed by acts 1958, no. 442, 1
- RS 47:249 Repealed by acts 1968, no. 106, 10
- RS 47:261 Refunds and credits; general rules
- RS 47:262 Overpayment of installment
- RS 47:263 Overpayment arising from renegotiation of war contract
- RS 47:264 Overpayments arising from allowance of deductions for bad debts or worthless stock
- RS 47:265 Credits arising from refunds by utilities
- RS 47:281 Administration; general
- RS 47:282 Collection from transferee or fiduciary; procedure
- RS 47:283 Notice of fiduciary relationship
- RS 47:284 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:285 Disposition of collections
- RS 47:285.1 Repealed by acts 1973, ex.sess., no. 8, 2
- RS 47:287.2 Short title
- RS 47:287.3 Blank)
- RS 47:287.11 Tax imposed
- RS 47:287.12 Rates of tax
- RS 47:287.34 Repealed by acts 2005, no. 268, §2, eff. for credits earned or claimed for income tax years beginning after dec. 31, 2004, and franchise tax years beginning after dec. 31, 2005.
- RS 47:287.61 Gross income defined
- RS 47:287.63 Allowable deductions defined
- RS 47:287.65 Net income defined
- RS 47:287.67 Louisiana net income defined
- RS 47:287.69 Louisiana taxable income defined
- RS 47:287.71 Modifications to federal gross income
- RS 47:287.73 Modifications to deductions from gross income allowed by federal law
- RS 47:287.75 Computation of net income
- RS 47:287.77 Computation of louisiana net income or loss
- RS 47:287.79 Computation of louisiana taxable income
- RS 47:287.81 Items not deductible; amounts attributable to income not taxed
- RS 47:287.83 Taxes not deductible
- RS 47:287.85 Federal income tax deduction
- RS 47:287.86 Net operating loss deduction
- RS 47:287.91 Determination of louisiana net income or loss
- RS 47:287.92 Segregation of items of gross income
- RS 47:287.93 Computation of net allocable income from louisiana sources
- RS 47:287.94 Computation of net apportionable income from louisiana sources
- RS 47:287.95 Determination of louisiana apportionment percent
- RS 47:287.441 Accounting periods, methods of accounting, and adjustments
- RS 47:287.442 Exceptions to taxable year of inclusion; taxable year deductions taken
- RS 47:287.443 Effective dates, taxable year, 52-53 week year
- RS 47:287.444 Returns for a period of less than twelve months, special tax computation
- RS 47:287.445 Special adjustment for long-term contracts
- RS 47:287.480 Special adjustments by the secretary
- RS 47:287.501 Exemption from tax on corporations
- RS 47:287.521 Farmers' cooperatives; all cooperatives
- RS 47:287.526 Shipowners' protection and indemnity associations
- RS 47:287.527 Political organizations
- RS 47:287.528 Homeowners' associations
- RS 47:287.601 Notice or regulations requiring records, statements, and special returns
- RS 47:287.611 General requirement of return, statement, or list
- RS 47:287.612 Corporation returns
- RS 47:287.613 Alternative forms and instructions
- RS 47:287.614 Time and place for filing returns; information concerning federal return; extension of time to file
- RS 47:287.621 Failure to file; penalty
- RS 47:287.623 Period covered by returns or other documents
- RS 47:287.625 Computations on returns or other documents
- RS 47:287.627 Identifying number; information
- RS 47:287.641 Due date of tax
- RS 47:287.651 Payment of tax
- RS 47:287.654 Installment payments of estimated income tax by corporations
- RS 47:287.655 Failure by corporation to pay estimated income tax
- RS 47:287.656 Adjustment of overpayment of estimated income tax by corporation
- RS 47:287.657 Refunds and credits of overpayment of estimated income tax by corporations
- RS 47:287.659 Refunds and credits; general rules
- RS 47:287.660 Overpayment of installment
- RS 47:287.662 Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
- RS 47:287.663 Overpayments arising from allowance of deductions for bad debts or worthless stock
- RS 47:287.664 Credits arising from refunds by utilities
- RS 47:287.681 Administration
- RS 47:287.682 Collection from transferee or fiduciary; procedure
- RS 47:287.683 Notice of fiduciary relationship
- RS 47:287.701 Definitions, use of terms and purpose
- RS 47:287.702 Effect of election out of federal partnership provisions
- RS 47:287.732 S corporations
- RS 47:287.732.1 Qualified subchapter s subsidiaries
- RS 47:287.733 Corporations filing consolidated federal returns
- RS 47:287.734 Domestic international sales corporations (disc's) and foreign sales corporations (fsc's)
- RS 47:287.736 Real estate investment trusts (reits)
- RS 47:287.738 Other inclusions and exclusions from gross income
- RS 47:287.741 Special rule for leases
- RS 47:287.743 Deductions from gross income; charges in case of oil and gas wells
- RS 47:287.745 Deductions from gross income; depletion
- RS 47:287.746 Adjustments to income and deductions
- RS 47:287.747 Situs of stock cancelled or redeemed in liquidation
- RS 47:287.748 Corporation tax credit; re-entrant jobs credit
- RS 47:287.749 Jobs credit
- RS 47:287.750 Repealed by acts 2005, no. 401, §2, eff. for all taxable periods beginning after dec. 31, 2005.
- RS 47:287.751 Reconciliation of transitional differences
- RS 47:287.752 Tax credit for employment of first-time nonviolent offenders
- RS 47:287.753 Neighborhood assistance tax credit
- RS 47:287.755 Tax credit for contributions to educational institutions
- RS 47:287.756 Tax credit for environmental equipment purchases
- RS 47:287.757 Repealed by acts 2009, no. 469, §2, eff. july 9, 2009.
- RS 47:287.758 Tax credit for bone marrow donor expense
- RS 47:287.759 Tax credit for employee and dependent health insurance coverage
- RS 47:287.785 Rules and regulations
- RS 47:290 Purpose
- RS 47:291 Application of part
- RS 47:292 Inconsistent provisions
- RS 47:292.1 Special authority for the secretary with respect to military service in the persian gulf area
- RS 47:292.2 Special grant of authority for the secretary with respect to military service in bosnia
- RS 47:292.3 Special authority for the secretary with respect to certain military service in the uniformed services
- RS 47:293 Definitions
- RS 47:294 Personal exemptions and credit for dependents
- RS 47:295 Tax imposed on individuals; administration
- RS 47:296 Repealed by acts 2002, no. 51, 2, eff. jan. 1, 2003.
- RS 47:296.1 No-return option
- RS 47:296.2 Suspension and denial of renewal of drivers' licenses
- RS 47:296.3 Suspension, revocation, or denial of hunting and fishing licenses
- RS 47:297 Reduction to tax due
- RS 47:297.1 Tax deduction; medical savings accounts
- RS 47:297.2 Reduction to tax due
- RS 47:297.3 Exclusion from income; s bank shareholder non-taxable income
- RS 47:297.4 Reduction to tax due; certain child care expenses
- RS 47:297.5 Exemption from income; payments received from the louisiana military family assistance fund
- RS 47:297.6 Reduction to tax due; rehabilitation of residential structures
- RS 47:297.7 Property insurance tax credit
- RS 47:297.8 Earned income tax credit
- RS 47:297.9 Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
- RS 47:297.10 Tax deduction; elementary and secondary school tuition
- RS 47:297.11 Tax deduction; educational expenses for home-schooled children
- RS 47:297.12 Tax deduction; fees and other educational expenses for a quality public education
- RS 47:298 Federal taxes on exempt income and limitations on the tax under this chapter
- RS 47:299 Nonseparability
- RS 47:299.1 Purpose
- RS 47:299.2 Definitions
- RS 47:299.3 Offset request
- RS 47:299.4 Authority of the secretary; provision for rules and regulations
- RS 47:299.5 Procedure for making offset claims
- RS 47:299.6 Disallowance of claims by secretary
- RS 47:299.7 Offset and remittance to the claimant; escrow account; removal from escrow account
- RS 47:299.8 Notice of offset
- RS 47:299.9 Remittance; equivalent of refund
- RS 47:299.10 Liability of secretary
- RS 47:299.11 Ranking and priority of claims
- RS 47:299.12 Contest of offset
- RS 47:299.13 Waiver of right to contest offset
- RS 47:299.14 Form of contest
- RS 47:299.15 Disposition and appeal of contests
- RS 47:299.16 Delay for appeal
- RS 47:299.17 Notice of completion of offset
- RS 47:299.18 Refund of excess of offset over debt
- RS 47:299.19 Rules and regulations of claiming agency
- RS 47:299.20 Fees from offset claims
- RS 47:299.31 Purpose
- RS 47:299.32 Definitions
- RS 47:299.33 Offset request
- RS 47:299.34 Authority of the secretary; provision for rules and regulations
- RS 47:299.35 Procedure for making offset claims
- RS 47:299.36 Disallowance of claims by secretary
- RS 47:299.37 Offset and remittance to the claimant
- RS 47:299.38 Notice of offset
- RS 47:299.39 Remittance; equivalent of refund
- RS 47:299.40 Liability of secretary
- RS 47:299.41 Ranking and priority of claims
- RS 47:300.1 Tax imposed
- RS 47:300.2 Application of part
- RS 47:300.3 Residents and nonresidents
- RS 47:300.4 Intent, purpose
- RS 47:300.5 Fiduciary responsibility
- RS 47:300.6 Louisiana taxable income of resident estate or trust
- RS 47:300.7 Louisiana taxable income of nonresident estate or trust
- RS 47:300.8 Repealed by acts 1998, no. 61, 2.
- RS 47:300.9 Tax credit
- RS 47:300.10 Definitions
- RS 47:300.11 Inconsistent provisions
- RS 47:301 Definitions
- RS 47:301.1 Telecommunications and ancillary services
- RS 47:302 Imposition of tax
- RS 47:302.1 Exemptions from lease or rental tax, helicopters
- RS 47:302.2 Disposition of certain collections in the city of shreveport
- RS 47:302.3 Disposition of certain collections in the city of bossier city
- RS 47:302.4 Disposition of certain collections in madison and richland parishes
- RS 47:302.5 Disposition of certain collections in vernon parish
- RS 47:302.6 Disposition of certain collections in avoyelles parish
- RS 47:302.7 Disposition of certain collections in ouachita parish
- RS 47:302.8 Disposition of certain collections in lincoln parish
- RS 47:302.9 Disposition of certain collections in morehouse parish
- RS 47:302.10 Disposition of certain collections in natchitoches parish
- RS 47:302.11 Disposition of certain collections in st. charles parish
- RS 47:302.12 Disposition of certain collections in calcasieu parish
- RS 47:302.13 Disposition of certain collections in iberia parish
- RS 47:302.14 Disposition of certain collections in calcasieu parish
- RS 47:302.15 Disposition of certain collections in webster parish
- RS 47:302.16 Disposition of certain collections in parishes with a population of between sixteen and seventeen thousand
- RS 47:302.17 Disposition of certain collections in tangipahoa parish
- RS 47:302.18 Disposition of certain collections in lafayette parish
- RS 47:302.19 Disposition of certain collections in lafourche parish
- RS 47:302.20 Disposition of certain collections in terrebonne parish
- RS 47:302.21 Disposition of certain collections in ascension parish
- RS 47:302.22 Acadia parish visitor enterprise fund
- RS 47:302.23 Disposition of certain collections in vermilion parish
- RS 47:302.24 Disposition of certain collections in beauregard parish
- RS 47:302.25 Disposition of certain collections in cameron parish
- RS 47:302.26 Disposition of certain collections in st. tammany parish
- RS 47:302.27 Disposition of certain collections in st. martin parish
- RS 47:302.28 Disposition of certain collections in pointe coupee parish
- RS 47:302.29 Disposition of certain collections in east baton rouge parish
- RS 47:302.30 Disposition of certain collections in rapides parish
- RS 47:302.31 Disposition of certain collections in west carroll parish
- RS 47:302.32 Disposition of certain collections in east carroll parish
- RS 47:302.33 Disposition of certain collections in tensas parish
- RS 47:302.34 Disposition of certain collections in franklin parish
- RS 47:302.35 Disposition of certain collections in jackson parish
- RS 47:302.36 Disposition of certain collections in allen parish
- RS 47:302.37 Disposition of certain collections in sabine parish
- RS 47:302.38 Disposition of certain collections in jefferson davis parish
- RS 47:302.39 Disposition of certain collections in desoto parish
- RS 47:302.40 Disposition of certain collections in plaquemines parish
- RS 47:302.41 Disposition of certain collections in livingston parish
- RS 47:302.42 Disposition of certain collections in the town of homer in claiborne parish
- RS 47:302.43 Disposition of certain collections in union parish
- RS 47:302.44 Disposition of certain collections in st. mary parish
- RS 47:302.45 Disposition of certain collections in red river parish
- RS 47:302.46 Disposition of certain collections in west feliciana parish
- RS 47:302.47 Disposition of certain collections in east feliciana parish
- RS 47:302.48 Disposition of certain collections in lasalle parish
- RS 47:302.49 Disposition of certain collections in evangeline parish
- RS 47:302.50 Disposition of certain collections in the city of baker
- RS 47:302.51 Disposition of certain collections in bienville parish
- RS 47:302.52 Disposition of certain collections in claiborne parish
- RS 47:302.53 Disposition of certain collections in concordia parish
- RS 47:302.54 Allocation of certain collections in vernon parish
- RS 47:303 Collection
- RS 47:303.1 Direct payment numbers
- RS 47:304 Treatment of tax by dealer
- RS 47:305 Exclusions and exemptions from the tax
- RS 47:305.1 Exclusions and exemptions; ships and ships' supplies
- RS 47:305.2 Exclusions and exemptions; insulin, prescription and nonprescription
- RS 47:305.3 Exclusions and exemptions; seeds used in planting of crops
- RS 47:305.4 Repealed by acts 1985, no. 631, 2, eff. july 16, 1985.
- RS 47:305.5 Repealed by acts 2005, no. 352, §1, eff. june 30, 2005.
- RS 47:305.6 Exclusions and exemptions; little theater tickets
- RS 47:305.7 Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
- RS 47:305.8 Exclusions and exemptions; pesticides used for agricultural purposes
- RS 47:305.9 Exclusions and exemptions; motion picture film rental
- RS 47:305.10 Exclusions and exemptions; property purchase for first use outside the state
- RS 47:305.11 Exclusions and exemptions; contracts prior to and within ninety days of tax levy
- RS 47:305.12 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.13 Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
- RS 47:305.14 Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
- RS 47:305.15 Exclusions and exemptions; sales or purchases by individuals who are blind
- RS 47:305.16 Exclusions and exemptions; cable television installation and repair
- RS 47:305.17 Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
- RS 47:305.18 Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
- RS 47:305.19 Exclusions and exemptions; leased vessels used in the production of minerals
- RS 47:305.20 Exclusions and exemptions; louisiana commercial fishermen
- RS 47:305.21 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.22 Repealed by acts 2005, no. 413, §1, eff. july 11, 2005.
- RS 47:305.23 Repealed by acts 1982, no. 415, 3
- RS 47:305.24 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.25 Exclusions and exemptions; farm equipment
- RS 47:305.26 Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
- RS 47:305.27 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.28 Exclusions and exemptions; gasohol
- RS 47:305.29 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.30 Exclusions and exemptions; plaquemines parish
- RS 47:305.31 Repealed by acts 2005, no. 345, §2, eff. july 1, 2005.
- RS 47:305.32 Repealed by acts 1982, no. 44, 1
- RS 47:305.33 Exclusions and exemptions; nonprofit retirement centers
- RS 47:305.34 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.35 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:305.36 Exclusions and exemptions; motor vehicles
- RS 47:305.37 Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
- RS 47:305.38 Exclusions and exemptions; sheltered workshop for mentally retarded
- RS 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
- RS 47:305.40 Exclusions and exemptions; purchases of mardi gras specialty items
- RS 47:305.41 Exclusions and exemptions; ducks unlimited; bass life
- RS 47:305.42 Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
- RS 47:305.43 Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
- RS 47:305.44 Exclusions and exemptions; raw materials used in printing process
- RS 47:305.45 Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
- RS 47:305.46 Exclusions and exemptions; purchases with united states department of agriculture food stamp coupons and purchases made under the women, infants, and children's program
- RS 47:305.47 Exclusions and exemptions; pharmaceutical samples distributed without charge
- RS 47:305.48 Exemption; automobiles owned by military personnel
- RS 47:305.49 Catalog distribution; exemption
- RS 47:305.50 Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
- RS 47:305.51 Exemption; utilities used by steelworks and blast furnaces
- RS 47:305.52 Exemption; custom computer software
- RS 47:305.53 Exclusions and exemptions; sickle cell disease organizations
- RS 47:305.54 Exemption; annual louisiana sales tax holidays act
- RS 47:305.55 Exclusions and exemptions; manufacturing machinery and equipment
- RS 47:305.56 Exemption; off-road vehicles; out-of-state buyers
- RS 47:305.57 Exemptions; sale of art work
- RS 47:305.58 Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
- RS 47:305.59 Exemption; charitable residential construction
- RS 47:305.60 Exemption; certain water conservation equipment; sparta groundwater conservation district
- RS 47:305.61 Exemption; certain water conservation equipment; sparta groundwater conservation district
- RS 47:305.62 Exemption; annual louisiana second amendment weekend holiday
- RS 47:305.63 Exemption; commercial farm irrigation equipment
- RS 47:305.64 Exemption; qualifying radiation therapy treatment centers
- RS 47:305.65 Exemption; charitable residential construction, rehabilitation, and renovation; limitation
- RS 47:306 Returns and payment of tax; penalty for absorption
- RS 47:306.1 Collection from interstate and foreign transportation dealers
- RS 47:306.2 Collection from certain interstate and foreign transportation dealers
- RS 47:306.3 Donations to the louisiana military family assistance fund
- RS 47:307 Collector's authority to determine the tax in certain cases
- RS 47:308 Termination or transfer of business
- RS 47:309 Dealers required to keep records
- RS 47:309.1 Dealers required to furnish list of purchasers
- RS 47:310 Wholesalers and jobbers required to keep records
- RS 47:311 Collector's authority to examine records of transportation companies
- RS 47:312 Failure to pay tax on imported tangible personal property; grounds for attachment
- RS 47:313 System of import permits; seizure and forfeiture of vehicles used in importing without permit
- RS 47:314 Failure to pay tax; rule to cease business
- RS 47:315 Sales returned to dealer; credit or refund of tax
- RS 47:315.1 Sales tax refund
- RS 47:315.2 Sales tax refund; new housing construction
- RS 47:315.3 Sales tax refund; sales and rentals covered by medicare
- RS 47:315.4 Sales and use tax credit; waiver of homestead exemption
- RS 47:315.5 Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
- RS 47:316 Collector to provide forms
- RS 47:317 Repealed by acts 1998, 1st ex. sess., no. 4, 1, eff. june 4, 1998.
- RS 47:318 Disposition of collections
- RS 47:321 Imposition of tax
- RS 47:322 Collection of the tax
- RS 47:322.1 Disposition of certain collections in ouachita parish
- RS 47:322.2 Disposition of certain collections in west carroll parish
- RS 47:322.3 Disposition of certain collections in east carroll parish
- RS 47:322.4 Disposition of certain collections in tensas parish
- RS 47:322.5 Disposition of certain collections in tangipahoa parish
- RS 47:322.6 Disposition of certain collections in washington parish
- RS 47:322.7 Disposition of certain collections in allen parish
- RS 47:322.8 Disposition of certain funds in beauregard parish
- RS 47:322.9 Disposition of certain collections in east baton rouge parish
- RS 47:322.10 Disposition of certain collections in sabine parish
- RS 47:322.11 Disposition of certain collections in calcasieu parish
- RS 47:322.12 Disposition of certain collections in cameron parish
- RS 47:322.13 Disposition of certain collections in natchitoches parish
- RS 47:322.14 Disposition of certain collections in jefferson davis parish
- RS 47:322.15 Disposition of certain collections in st. charles, st. john the baptist, and st. james parishes
- RS 47:322.16 Disposition of certain collections in winn parish
- RS 47:322.17 Disposition of certain collections in morehouse parish
- RS 47:322.18 Disposition of certain collections in madison and richland parishes
- RS 47:322.19 Disposition of certain collections in vernon parish
- RS 47:322.20 Disposition of certain collections in plaquemines parish
- RS 47:322.21 Disposition of certain collections in livingston parish
- RS 47:322.22 Disposition of certain collections in the town of homer in claiborne parish
- RS 47:322.23 Disposition of certain collections in union parish
- RS 47:322.24 Disposition of certain collections in terrebonne parish
- RS 47:322.25 Disposition of certain collections in st. mary parish
- RS 47:322.26 Disposition of certain collections in west feliciana parish
- RS 47:322.27 Disposition of certain collections in east feliciana parish
- RS 47:322.28 Disposition of certain collections in lafayette parish
- RS 47:322.29 Disposition of certain collections in avoyelles parish
- RS 47:322.30 Disposition of certain collections in the cities of shreveport and bossier city
- RS 47:322.31 Disposition of certain collections in vermilion parish
- RS 47:322.32 Disposition of certain collections in rapides parish
- RS 47:322.33 Disposition of certain collections in lincoln parish
- RS 47:322.34 Disposition of certain collections in the parish of jefferson
- RS 47:322.35 Disposition of certain collections in lasalle parish
- RS 47:322.36 Disposition of certain collections in caldwell parish
- RS 47:322.37 Disposition of certain collections in st. tammany parish
- RS 47:322.38 Disposition of certain collections in orleans parish
- RS 47:322.39 Disposition of certain collections in st. bernard parish
- RS 47:322.40 Disposition of certain collections in red river parish
- RS 47:322.41 Disposition of certain collections in evangeline parish
- RS 47:322.42 Disposition of certain collections in the city of baker
- RS 47:322.43 Disposition of certain collections in bienville parish
- RS 47:322.44 Disposition of certain collections in claiborne parish
- RS 47:322.45 Disposition of certain collections in concordia parish
- RS 47:322.46 Disposition of certain collections in lafourche parish
- RS 47:322.47 Disposition of certain collections in webster parish
- RS 47:324 Disposition of certain collections; louisiana wildlife and fisheries conservation fund
- RS 47:331 Imposition of tax
- RS 47:332 Collection of the tax
- RS 47:332.1 Disposition of certain collections in the parish of jefferson
- RS 47:332.2 Disposition of certain collections in east baton rouge parish
- RS 47:332.3 Disposition of certain collections in vernon parish
- RS 47:332.4 Disposition of certain collections in st. john the baptist parish
- RS 47:332.5 Disposition of certain collections in natchitoches parish
- RS 47:332.6 Disposition of certain collections in the city of shreveport
- RS 47:332.7 Disposition of certain collections in the city of bossier city
- RS 47:332.8 Disposition of certain collections in washington parish
- RS 47:332.9 Disposition of certain collections in parish of lafayette
- RS 47:332.10 Disposition of certain collections in parishes with a population of more than four hundred seventy-five thousand
- RS 47:332.11 Disposition of certain collections in vermilion parish
- RS 47:332.12 Disposition of certain collections in beauregard parish
- RS 47:332.13 Disposition of certain collections in st. tammany parish
- RS 47:332.14 Disposition of certain collections in tangipahoa parish
- RS 47:332.15 Disposition of certain collections in st. helena parish
- RS 47:332.16 Disposition of certain collections in ouachita parish
- RS 47:332.17 Disposition of certain collections in pointe coupee parish
- RS 47:332.18 Disposition of certain collections in iberville parish
- RS 47:332.19 Disposition of certain collections in west baton rouge parish
- RS 47:332.20 Disposition of certain collections in st. landry parish
- RS 47:332.21 Disposition of certain collections in avoyelles parish
- RS 47:332.22 Disposition of certain collections in st. bernard parish
- RS 47:332.23 Disposition of certain collections in st. james parish
- RS 47:332.24 Disposition of certain collections in st. charles parish
- RS 47:332.25 Disposition of certain collections in west carroll parish
- RS 47:332.26 Disposition of certain collections in east carroll parish
- RS 47:332.27 Disposition of certain collections in tensas parish
- RS 47:332.28 Disposition of certain collections in allen parish
- RS 47:332.29 Disposition of certain collections in sabine parish
- RS 47:332.30 Disposition of certain collections in calcasieu parish
- RS 47:332.31 Disposition of certain collections in cameron parish
- RS 47:332.32 Disposition of certain collections in jefferson davis parish
- RS 47:332.33 Disposition of certain collections in winn parish
- RS 47:332.34 Disposition of certain collections in morehouse parish
- RS 47:332.35 Disposition of certain collections in plaquemines parish
- RS 47:332.36 Disposition of certain collections in livingston parish
- RS 47:332.37 Disposition of certain collections in the town of homer in claiborne parish
- RS 47:332.38 Disposition of certain collections in union parish
- RS 47:332.39 Disposition of certain collections in terrebonne parish
- RS 47:332.40 Disposition of certain collections in st. mary parish
- RS 47:332.41 Disposition of certain collections in west feliciana parish
- RS 47:332.42 Disposition of certain collections in east feliciana parish
- RS 47:332.43 Disposition of certain collections in lincoln parish
- RS 47:332.44 Disposition of certain collections in madison and richland parishes
- RS 47:332.45 Disposition of certain collections in red river parish
- RS 47:332.46 Disposition of certain collections in lasalle parish
- RS 47:332.47 Disposition of certain collections in evangeline parish
- RS 47:332.48 Disposition of certain collections in the city of baker
- RS 47:332.49 Disposition of certain collections in bienville parish
- RS 47:332.50 Disposition of certain collections in claiborne parish
- RS 47:332.51 Disposition of certain collections in concordia parish
- RS 47:332.52 Disposition of certain collections in lafourche parish
- RS 47:332.53 Disposition of certain collections in webster parish
- RS 47:333 Use tax on limestone aggregate
- RS 47:335.1 Short title
- RS 47:335.2 Definitions
- RS 47:335.3 Policy
- RS 47:335.4 Multistate discussions; streamlined sales and use tax agreement
- RS 47:335.5 Louisiana law unmodified
- RS 47:335.6 Agreement prerequisites
- RS 47:335.7 Cooperating sovereigns
- RS 47:335.8 Agreement beneficiaries; standing
- RS 47:335.9 Certified service provider; certified automated system; proprietary system
- RS 47:337.1 Short title
- RS 47:337.2 Intent; application and interpretation of chapter
- RS 47:337.3 Imposition of political subdivision tax
- RS 47:337.4 Levy of sales and use taxes
- RS 47:337.5 Local sales and use taxes effective date
- RS 47:337.6 Definitions
- RS 47:337.7 Exemptions generally
- RS 47:337.8 Prohibited exemptions; specific application required
- RS 47:337.9 Exemptions applicable to local tax in chapters 2, 2-a, and 2-b; other exemptions applicable
- RS 47:337.10 Optional exclusions and exemptions
- RS 47:337.11 Other provisions applicable to local sales and use tax
- RS 47:337.11.1 Local sales and use tax; prescription drugs and pharmacist services; requirements
- RS 47:337.12 Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
- RS 47:337.13 Collection of sales and use taxes by political subdivisions
- RS 47:337.13.1 Power to employ counsel; attorney fees
- RS 47:337.14 Central collection commission
- RS 47:337.15 Collection
- RS 47:337.16 Authority to collect local sales and use taxes
- RS 47:337.17 Treatment of tax by dealer
- RS 47:337.18 Returns and payment of tax; penalty for absorption
- RS 47:337.19 Withholding of state funds; assessment and collection standards
- RS 47:337.20 Collection from interstate and foreign transportation dealers
- RS 47:337.20.1 Collection from certain interstate and foreign transportation dealers
- RS 47:337.21 Termination or transfer of business
- RS 47:337.22 Sales and use tax returns
- RS 47:337.23 Uniform electronic local return and remittance system; official record of tax rates, and exemptions
- RS 47:337.24 Miscellaneous administrative provisions
- RS 47:337.25 Authority of collectors to sue
- RS 47:337.26 Contracts for purpose relating to collection of sales and use taxes
- RS 47:337.27 Venue
- RS 47:337.28 Collector's authority to determine the tax in certain cases
- RS 47:337.29 Dealers required to keep records
- RS 47:337.30 Wholesalers and jobbers required to keep records
- RS 47:337.31 Collector's authority to examine records of transportation companies
- RS 47:337.32 Failure to pay tax on imported tangible personal property; grounds for attachment
- RS 47:337.33 Failure to pay tax; rule to cease business
- RS 47:337.34 Sales returned to dealer; credit or refund of tax
- RS 47:337.35 Collector's duty to determine correct tax
- RS 47:337.36 Power to examine records and premises of taxpayer
- RS 47:337.37 Retention of records by taxpayers
- RS 47:337.38 Power to request records in machine-sensible format
- RS 47:337.39 Power to examine the records of third parties
- RS 47:337.40 Power to conduct hearings
- RS 47:337.41 Power to subpoena witnesses; fees
- RS 47:337.42 Notice to attend hearings; how given
- RS 47:337.43 Procedure to compel witnesses to attend and to testify at hearing
- RS 47:337.44 Rule to show cause and examination of judgment debtor
- RS 47:337.45 Alternative remedies for the collection of taxes
- RS 47:337.46 Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
- RS 47:337.47 Special authority to recover rebates
- RS 47:337.48 Determination and notice of tax due
- RS 47:337.49 Protest to collector's determination of tax due
- RS 47:337.50 Assessment of tax, interest, and penalties
- RS 47:337.51 Notice of assessment and right to appeal or arbitration
- RS 47:337.52 Waiver of restrictions and delays
- RS 47:337.53 Assessment and notice when tax is in jeopardy
- RS 47:337.54 Assessment and claims in bankruptcy and receivership
- RS 47:337.55 Assessment of tax shown on face of taxpayer's returns
- RS 47:337.56 Collection by distraint and sale authorized
- RS 47:337.57 Distraint defined
- RS 47:337.58 Distraint procedure
- RS 47:337.59 Surrender of property subject to distraint
- RS 47:337.60 Sale of distrained property
- RS 47:337.61 Collection by summary court proceeding authorized
- RS 47:337.62 Injunctions prohibited
- RS 47:337.63 Remittance of tax under protest; suits to recover
- RS 47:337.64 Alternative remedy for dealers
- RS 47:337.65 Tax obligation to constitute a lien, privilege and mortgage
- RS 47:337.66 Cancellation of lien, privilege, and mortgage
- RS 47:337.67 Suspension and interruption of prescription
- RS 47:337.68 Prescription of assessments as judgments
- RS 47:337.69 Interest on unpaid taxes
- RS 47:337.70 Penalty for failure to make timely return
- RS 47:337.71 Waiver of penalty for delinquent filing or delinquent payment
- RS 47:337.72 Penalty for false or fraudulent return
- RS 47:337.73 Negligence penalty
- RS 47:337.74 Insufficient funds check in payment of taxes; penalty
- RS 47:337.75 Examination and hearing costs
- RS 47:337.76 Distraint cost penalty
- RS 47:337.77 Refunds of overpayments authorized
- RS 47:337.78 Crediting or offset of overpayments against other obligations
- RS 47:337.79 Prescription of refunds or credits
- RS 47:337.80 Interest on refunds or credits
- RS 47:337.81 Appeals from the collector's disallowance of refund claim
- RS 47:337.82 Criminal penalty for failing to account for local tax monies
- RS 47:337.83 Criminal penalty for evasion of tax
- RS 47:337.84 Running of time limitations for criminal offenses
- RS 47:337.85 Payment of taxes by receivers, referees, trustees or liquidators
- RS 47:337.86 Credit for taxes paid
- RS 47:337.87 Post-session update procedure
- RS 47:337.91 Purpose; form of citation
- RS 47:337.92 Definitions
- RS 47:337.93 Public information; adoption of rules; availability of rules and orders
- RS 47:337.94 Procedure for adoption of rules
- RS 47:337.95 Filing; taking effect of rules
- RS 47:337.96 Uniform local sales tax administrative code and louisiana register; publication; index
- RS 47:337.97 Judicial review of validity or applicability of rules
- RS 47:337.98 Appeals
- RS 47:337.99 Review of board rules
- RS 47:337.100 Legislative veto, amendment, or suspension of rules and regulations
- RS 47:337.101 Procedures to seek uniformity of interpretation of common or local sales tax law
- RS 47:341 Occupational license tax
- RS 47:342 General definitions
- RS 47:343 Payment of tax
- RS 47:344 New business; license due upon commencement
- RS 47:345 Change of ownership or lessee
- RS 47:346 Separate license required for each location, based on primary class of business
- RS 47:347 Class of business
- RS 47:348 Period used where gross receipts are the measure of the license
- RS 47:349 Taxpayers required to keep records; confidentiality
- RS 47:349.1 Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:350 Application for licenses
- RS 47:351 Failure to pay tax; judgment prohibiting further pursuit of business
- RS 47:352 Collector authorized to make rules and regulations
- RS 47:353 Records to be kept by collector
- RS 47:353.1 Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:354 Retail dealers in merchandise, services, and rentals
- RS 47:354.1 Retail dealers in gasoline and motor fuel
- RS 47:355 Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
- RS 47:356 Business of lending or of dealing of notes secured by chattel mortgages or other liens
- RS 47:357 Brokerage and commission agents
- RS 47:358 Public utilities
- RS 47:359 Businesses where licenses are based on flat fees
- RS 47:360 Exemptions
- RS 47:361 Deductions
- RS 47:362 Special provisions
- RS 47:363 Exemptions and deductions; governmental subdivisions
- RS 47:364 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978
- RS 47:365 Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:367 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:368 To 375 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:376 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:377 To 379 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:380 Repealed by acts 1952, no. 100, 2.
- RS 47:381 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:382 To 384 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:385 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:385.1 Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:386 To 388 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:389 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:390 Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:391 Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
- RS 47:392 To 403 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
- RS 47:404 Repealed by acts 1981, no. 567, 2, eff. jan. 1, 1982
- RS 47:451 Vehicle registration license tax
- RS 47:452 Designation of tax
- RS 47:461 General
- RS 47:462 Trucks and trailers
- RS 47:463 Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
- RS 47:463.1 Parish road use tax; st. bernard parish
- RS 47:463.1.1 Parish road use tax; jefferson parish
- RS 47:463.2 Special personalized prestige license plates for passenger vehicles
- RS 47:463.2.1 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.3 Repealed by acts 2006, no. 353, §2, eff. june 13, 2006.
- RS 47:463.4 Special license plates or hang tags for mobility impaired persons
- RS 47:463.4.1 Special parking cards for temporarily mobility impaired persons
- RS 47:463.4.2 Mobility impaired persons; motor fuel service price
- RS 47:463.4.3 Manufacture, sale, possession, or use of counterfeit mobility-impaired parking placards; penalties
- RS 47:463.5 Private bus; recreational vehicles
- RS 47:463.6 Volunteer fire departments and volunteer firemen
- RS 47:463.7 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.8 Antique license plates and license plates for antique motor vehicles and motorcycles
- RS 47:463.9 Special shriner vehicle license plates
- RS 47:463.10 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.11 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.12 Street rod license plates
- RS 47:463.13 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.14 Special farhad grotto vehicle license plates
- RS 47:463.15 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.16 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.17 Special personalized prestige license plates for motorcycles
- RS 47:463.18 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.19 Repealed by acts 1991, no. 1015, 2.
- RS 47:463.20 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.21 Special handicapped license plates for farm vehicles
- RS 47:463.22 Special shriner license plates
- RS 47:463.23 Special license plates for active and retired firefighters
- RS 47:463.24 Special license plates for retired law officers
- RS 47:463.25 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.26 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.27 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.28 Special license plates for members of the civil air patrol
- RS 47:463.29 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.30 Special license plates for active full-time professional firefighters
- RS 47:463.31 Special college and university license plates
- RS 47:463.32 Special prestige license plates for members of knights of columbus
- RS 47:463.33 Street cruiser license plates
- RS 47:463.34 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.35 Repealed by acts 1995, no. 688, 1.
- RS 47:463.36 Special prestige license plates; clergy
- RS 47:463.37 Special prestige license plates; retired legislators
- RS 47:463.38 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.39 Special license plates; united states olympic committee
- RS 47:463.40 Special license plates to promote child safety
- RS 47:463.41 Special prestige license plates for members of knights of peter claver and the knights of peter claver, ladies auxiliary
- RS 47:463.42 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.43 Special license plates; environmental education division
- RS 47:463.44 Special license plates; louisiana elementary and secondary educators
- RS 47:463.45 Special prestige license plates; louisiana black bear
- RS 47:463.46 Special prestige license plates; louisiana quail unlimited plate
- RS 47:463.47 Families of police officer killed in the line of duty
- RS 47:463.48 Special prestige license plates; emergency medical technicians
- RS 47:463.49 Special prestige license plates; legislators
- RS 47:463.50 Special license plates; helping schools
- RS 47:463.51 Special prestige license plates; lions international
- RS 47:463.52 Special prestige license plates; louisiana special olympics
- RS 47:463.53 Special prestige license plates; ducks unlimited
- RS 47:463.54 Special prestige license plates; wild turkey federation
- RS 47:463.55 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.56 Special prestige license plate for girl scouts of u.s.a.
- RS 47:463.57 Special prestige license plate for mckinley high school
- RS 47:463.58 Special prestige license plates; life center full gospel baptist cathedral
- RS 47:463.59 Special prestige license plates; coastal conservation
- RS 47:463.60 Special prestige license plates; "animal friendly" prestige license plate; animal population control; pet overpopulation fund
- RS 47:463.61 Special prestige license plates; "choose life"; distribution of royalty fees
- RS 47:463.62 Special license plates; charles e. dunbar award recipient; first mount zion baptist church
- RS 47:463.63 Prestige license plates; the louisiana notary association; "civil law notary"
- RS 47:463.64 Prestige license plates; louisiana notaries; "louisiana notary"
- RS 47:463.65 Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
- RS 47:463.66 Special prestige license plates; catahoula cur; "louisiana state dog"
- RS 47:463.67 Special prestige license plates; "i support river region cancer center"
- RS 47:463.68 Special prestige license plates; louisiana association of life underwriters; "life underwriter"
- RS 47:463.69 Special prestige license plates; "don't litter louisiana"
- RS 47:463.70 Special prestige license plates; letter carriers
- RS 47:463.71 Special prestige license plate; boy scouts of america
- RS 47:463.72 Special prestige license plate; public service sororities and fraternities; alpha phi alpha
- RS 47:463.73 Special prestige license plate; louisiana public and private high schools
- RS 47:463.74 Special prestige license plates; louisiana agriculture
- RS 47:463.75 Special prestige license plates; "sons of confederate veterans"
- RS 47:463.76 Special prestige license plates; jaycees
- RS 47:463.77 Special prestige license plate; captain shreve high school
- RS 47:463.78 Special prestige license plates; native americans; scholarship fund
- RS 47:463.79 Special prestige license plates; american-italian renaissance foundation
- RS 47:463.80 Special prestige license plates; "bellsouth volunteers"
- RS 47:463.81 Special prestige license plates; fraternal order of police
- RS 47:463.82 Special prestige license plates; quota international
- RS 47:463.83 Special prestige license plates; charity school of nursing
- RS 47:463.84 Special prestige license plates; most worshipful prince hall grand lodge f & am organization
- RS 47:463.85 Special prestige license plates; esther grand chapter order of eastern star-prince hall affiliation
- RS 47:463.86 Prestige license plates; white tail deer
- RS 47:463.87 Special prestige license plates; kiwanis international
- RS 47:463.88 Special prestige license plates; kappa alpha psi fraternity, inc.
- RS 47:463.89 Special prestige license plates; crescent city
- RS 47:463.90 Special prestige license plate for beta sigma phi
- RS 47:463.91 Special prestige license plate; louisiana nurses foundation
- RS 47:463.92 Special prestige license plates; elks
- RS 47:463.93 Special prestige license plates; upper room bible church
- RS 47:463.94 Special prestige license plate; camp woodmen
- RS 47:463.95 Special prestige license plates; "unlocking autism"
- RS 47:463.96 Special prestige license plates; festival international de louisiane
- RS 47:463.97 Special prestige license plate; retired employees of the department of transportation and development
- RS 47:463.98 Special prestige license plate; louisiana water and waste water operators
- RS 47:463.99 Special prestige license plates; rotary international
- RS 47:463.100 Special prestige license plates; u.s. naval academy
- RS 47:463.101 Special prestige license plates; american legion
- RS 47:463.102 Special prestige license plates; louisiana rotary
- RS 47:463.103 Special prestige license plates; louisiana delta sigma theta sorority, inc.
- RS 47:463.104 Special prestige license plates; seniors-our heritage
- RS 47:463.105 Special prestige license plates; laborers' international union of north america (liuna)
- RS 47:463.106 Special prestige license plates; omega psi phi fraternity
- RS 47:463.107 Special prestige license plates; alpha kappa alpha sorority
- RS 47:463.108 Special prestige license plate; breast cancer awareness
- RS 47:463.109 Special prestige license plates; in god we trust
- RS 47:463.110 Special prestige license plate; 4-h
- RS 47:463.111 Special prestige license plates; commissioned police officer
- RS 47:463.112 Special prestige license plates; foster and adoptive parenting
- RS 47:463.113 Special prestige license plates; louisiana organ donation
- RS 47:463.114 Special prestige license plate; junior golf
- RS 47:463.115 Special prestige license plate; invest in children
- RS 47:463.116 Special prestige license plate; louisiana leadership institute
- RS 47:463.117 Special prestige license plates; greater new orleans jurisdiction of the church of god in christ
- RS 47:463.118 Special prestige license plates; progressive baptist church
- RS 47:463.119 Special prestige license plates; sigma gamma rho sorority, inc.
- RS 47:463.120 Special prestige license plates; zeta phi beta sorority
- RS 47:463.121 Special prestige license plates; beacon light baptist church
- RS 47:463.122 Special prestige license plates; greater st. stephens ministries
- RS 47:463.123 Special prestige license plates; new home ministries
- RS 47:463.124 Special prestige license plates; camphor memorial united methodist church
- RS 47:463.125 Special prestige license plates; "america's wetland
- RS 47:463.126 Special prestige license plates; louisiana state university national champions
- RS 47:463.127 Special prestige license plates; southern university black college national champions
- RS 47:463.128 Special prestige license plates; nascar
- RS 47:463.129 Special prestige license plates; ladies auxiliary, v. f. w.
- RS 47:463.130 Special prestige license plate; children's bureau
- RS 47:463.131 Special prestige license plates; support our troops
- RS 47:463.132 Motorcycle awareness campaign; special prestige license plates for motor vehicles and motorcycles
- RS 47:463.133 Special prestige license plates; louisiana largemouth bass
- RS 47:463.134 Special prestige license plate; louisiana thanks you!
- RS 47:463.135 Special prestige license plates; "chez nous autres"
- RS 47:463.136 Special prestige license plates; new home full gospel ministries
- RS 47:463.137 Special prestige license plates; gold star
- RS 47:463.138 Special prestige license plate; st. jude children's research hospital
- RS 47:463.139 Special prestige license plate; protect wild dolphins
- RS 47:463.140 Special prestige license plate; grand lodge of the state of louisiana, f & am
- RS 47:464 Road tractors
- RS 47:465 Motorcycles
- RS 47:466 Commercial passenger vehicles
- RS 47:467 Commercial passenger vehicles operated under municipal franchises
- RS 47:468 School and charity buses
- RS 47:469 Taxi cabs
- RS 47:470 Trademark or copyrighted logo license plate program for certain vehicles; commercial
- RS 47:472 Lost certificate or number plate
- RS 47:473 Dealer inventory plates
- RS 47:473.1 Special personalized license plates for dealers
- RS 47:473.2 Special handicapped license plates for dealers and owners of commercial vehicles
- RS 47:474 Transporter plates
- RS 47:474.1 In-transit plates
- RS 47:475 Minimum licenses
- RS 47:476 Common carrier vehicle substitutions
- RS 47:477 Trailers to bear stenciled serial numbers
- RS 47:478 Trucks to bear name and address of owner or lessee; exceptions
- RS 47:479 Exemptions from license fee or tax
- RS 47:479.1 Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
- RS 47:480 Cost of collection
- RS 47:481 Disposition of collections
- RS 47:482 Interchange trailers and semi-trailers
- RS 47:490.1 Military honor plates for veterans and other military personnel
- RS 47:490.2 Military honor license plates for former prisoners of war
- RS 47:490.3 Military honor license plates for members of the louisiana national guard
- RS 47:490.4 Military honor license plates for certain disabled veterans
- RS 47:490.5 Military honor license plates for congressional medal of honor recipients
- RS 47:490.6 Military honor license plates for participants in operation desert shield/desert storm
- RS 47:490.7 Military honor license plates for veterans and retired veterans
- RS 47:490.8 Military honor license plates for louisiana members and retired members of the reserve forces of the united states
- RS 47:490.9 Military honor license plates; world war ii veterans
- RS 47:490.10 Military honor license plates for certain veterans of the united states marine corps
- RS 47:490.11 Military honor license plates for laos war veterans
- RS 47:490.12 Military honor license plates; veterans of the cold war
- RS 47:490.13 Military honor license plates for veterans of the vietnamese conflict
- RS 47:490.14 Military honor license plates for veterans of the korean war
- RS 47:490.15 Military honor license plates for veterans of the united states merchant marine
- RS 47:490.16 Military honor license plates or authorized identification for world war ii, korean war, and other military vehicles
- RS 47:490.17 Military honor license plates for survivors of pearl harbor
- RS 47:490.18 Military honor license plates for "purple heart" recipients
- RS 47:490.19 Military honor license plates; u.s. army airborne
- RS 47:490.20 Military honor license plates; iraq campaign veteran
- RS 47:490.21 Military honor license plates; "afghanistan campaign veteran"
- RS 47:491 Legislative findings
- RS 47:492 Amateur radio station plates for owners and operators
- RS 47:501 Owner to secure registration
- RS 47:501.1 Duties of employees and employers
- RS 47:502 Exemption from registration
- RS 47:502.1 Exemption from registration; log loaders
- RS 47:502.2 Exemption from registration; nonresident military personnel
- RS 47:503 Application for registration
- RS 47:504 Register of applicants to be kept by secretary
- RS 47:505 Number plates
- RS 47:506 Registration certificates
- RS 47:507 Display of plate
- RS 47:508 Registration; commercial vehicles; exemption
- RS 47:509 Transfer of certain registration certificates
- RS 47:509.1 Credit for transfer of certain registration certificates
- RS 47:510 Notice of sale or transfer
- RS 47:511 Reciprocity arrangements; refund of remittances
- RS 47:511.1 Temporary permits
- RS 47:511.2 Temporary permit for unregistered trucks
- RS 47:511.3 Temporary registration permits; motor vehicles being driven out of state
- RS 47:512 Casual trips of foreign vehicles
- RS 47:513 Vehicle of nonresident owner used regularly in business in louisiana
- RS 47:514 Suspension of registration upon notice of theft or embezzlement
- RS 47:515 When registration shall be refused
- RS 47:516 Vehicles improperly licensed; weighing, inspections and investigations; purchase of proper license required; penalty
- RS 47:517 Commissioner to determine proper classification
- RS 47:518 Authority of certain incorporated municipalities
- RS 47:519 Temporary registration plates issued by dealers
- RS 47:519.1 License plates issued to manufacturers, wholesalers, or distributors
- RS 47:519.2 Temporary license plates; lending institutions; auto title companies
- RS 47:520 Dealers temporary demonstration and transportation identification plate
- RS 47:521 Display of temporary registration license plates
- RS 47:522 Authorization to enter dealer premises to recover state credentials
- RS 47:531 Director of public safety to be vehicle commissioner
- RS 47:531.1 Director's authority
- RS 47:531.2 Transfer of facilities and equipment
- RS 47:531.3 Funding; transfers
- RS 47:532 Duties of department of highways, department of state police and vehicle commissioner
- RS 47:532.1 Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
- RS 47:533 Office of commissioner
- RS 47:534 Records of commissioner
- RS 47:535 Authority of state police not restricted
- RS 47:536 Violations of registration provisions
- RS 47:537 Penalty for violations
- RS 47:538 Jurisdiction
- RS 47:539 Prosecutions
- RS 47:540 Arrest
- RS 47:551 Imposition of tax
- RS 47:601 Imposition of tax
- RS 47:602 Determination of taxable capital
- RS 47:603 Borrowed capital
- RS 47:604 Capital stock
- RS 47:605 Surplus and undivided profits
- RS 47:605.1 Capital stock, surplus, and undivided profits
- RS 47:606 Allocation of taxable capital
- RS 47:607 Railroad corporations
- RS 47:608 Exemptions
- RS 47:609 Due date, payment and reporting of tax
- RS 47:610 Repealed by acts 1958, no. 437, 1
- RS 47:611 Newly taxable corporation
- RS 47:612 Extension of time for filing return and paying tax
- RS 47:613 Fiscal year defined; accounting period not to be changed
- RS 47:614 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:615 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:616 Franchise taxes by local governments prohibited
- RS 47:617 Refunds and credits
- RS 47:618 Trucking company
- RS 47:631 Taxes on natural resources
- RS 47:632 Taxes payable by owners; lien and privilege created
- RS 47:633 Rates of tax
- RS 47:633.1 Repealed by acts 2002, no. 12, 1, eff. june 7, 2002.
- RS 47:633.2 Transfer of funds to royalty road or royalty fund
- RS 47:633.3 Establishment of timber conversion factor
- RS 47:633.4 Tertiary recovery incentive
- RS 47:633.5 Produced water injection incentive
- RS 47:633.6 Calculation of market value for trees and timber
- RS 47:634 Definitions
- RS 47:635 Reports and payment of taxes by severers
- RS 47:636 Severers required to withhold taxes from royalty payments
- RS 47:637 Severers not required to withhold tax where it is withheld by purchasers
- RS 47:638 Purchasers required to withhold taxes
- RS 47:639 Withholding and payment of taxes where title of property is in dispute
- RS 47:640 Reports by purchasers
- RS 47:641 Delinquent tax
- RS 47:642 Failure to file reports
- RS 47:643 Tax in addition to property taxes; restriction on further taxes on oil or gas rights
- RS 47:643.1 Restriction on taxation of timber
- RS 47:644 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:645 Disposition of collections
- RS 47:646 Apportionment of amounts allocated to parishes
- RS 47:646.1 Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
- RS 47:646.2 Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
- RS 47:646.3 Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
- RS 47:646.4 Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
- RS 47:646.5 Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
- RS 47:647 Severance tax credit, priority
- RS 47:648.1 Purpose
- RS 47:648.2 Definitions
- RS 47:648.3 All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. payout of the
- RS 47:648.4 Limitation on exemption
- RS 47:648.5 Repealed by acts 1992, no. 984, 18.
- RS 47:648.11 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:648.21 Severance tax; reclaimed oil; definition
- RS 47:651 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:671 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:672 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:674 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:675 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:676 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:677 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:678 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:679 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:680 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:681 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:681.1 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:691 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:692 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:693 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:694 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:695 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:696 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:697 Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
- RS 47:711 Taxes on petroleum products
- RS 47:712 Definitions
- RS 47:713 Exclusions and exemptions; casinghead gasoline sold for commercial blending
- RS 47:714 Exclusions and exemptions; tractor fuel or distillate
- RS 47:714.1 Repealed by acts 1986, no. 1033, 1.
- RS 47:715 Exclusions and exemptions; certain sales to united states government
- RS 47:715.1 Reimbursement of funds; school buses
- RS 47:716 Exclusions and exemptions; certain sales to operators of interstate aircraft
- RS 47:716.1 Exclusions and exemptions; aviation gasoline
- RS 47:717 Exclusions and exemptions; gasoline or motor fuel exported from louisiana
- RS 47:718 Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
- RS 47:719 Allowance for losses in handling
- RS 47:720 Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
- RS 47:721 Tax collectible from dealers
- RS 47:722 Reports by dealers
- RS 47:723 Payment of tax
- RS 47:723.1 Metric conversion factor
- RS 47:724 Presumption of use in louisiana
- RS 47:725 Dealers required to furnish bonds; waiver
- RS 47:726 Gasoline and other motor fuels dispensing machines; requirements
- RS 47:726.1 Gasoline and other motor fuels; advertised price; requirement
- RS 47:727 Disposition of collections
- RS 47:731 To 745 repealed by acts 1973, ex.sess., no. 11, 1, eff. jan. 1, 1974.
- RS 47:751 To 760 repealed by acts 1960, no. 336, 1.
- RS 47:771 Application of provisions
- RS 47:772 Furnishing of bond made compulsory
- RS 47:773 Amount, tenor and solvency of bond
- RS 47:774 Additional or substituted bond; when required
- RS 47:775 Effect of failure to furnish additional or substituted bond when required
- RS 47:776 Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
- RS 47:777 Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
- RS 47:778 Records of dealers and transporters; examination by collector
- RS 47:779 Collector authorized to search storage places and transportation equipment
- RS 47:780 Seizure of equipment for evidence
- RS 47:781 Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
- RS 47:782 Procedure for forfeiture and sale
- RS 47:783 Reports by common or contract carrier
- RS 47:784 Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
- RS 47:785 System of import permits authorized
- RS 47:786 Information by transporter; designated routes
- RS 47:787 Criminal penalty
- RS 47:788 Administration by collector of revenue
- RS 47:789 Repealed by acts 1950, no. 26, 2
- RS 47:801 Definitions
- RS 47:802 Imposition of tax
- RS 47:802.1 Refunds; undyed diesel fuel used for other than highway purposes
- RS 47:802.2 Refunds; licensed vehicles used by commercial fishermen
- RS 47:802.3 Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
- RS 47:802.4 Louisiana truck center, authorization
- RS 47:803 Collection and payment of tax
- RS 47:803.1 Cooperative agreements between states for collection and payment of taxes
- RS 47:803.2 Dyed special fuel; taxable use by fire trucks
- RS 47:804 Separate storage tanks for taxable special fuels and for tax-free storage
- RS 47:805 Bulk sales
- RS 47:806 Records required; invoices; false records a violation
- RS 47:806.1 Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
- RS 47:807 Licenses and bond for suppliers, dealers, and users
- RS 47:807.1 Application, payment of tax, decals; penalties
- RS 47:808 Reports; deductions in computing tax; revocation of license; flat rate accounts
- RS 47:809 Power to stop and investigate vehicles; assessment and collection
- RS 47:810 Prima facie presumptions
- RS 47:811 Export of tax paid special fuels; tax refunds or credit; interstate users
- RS 47:812 Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
- RS 47:813 Violations declared misdemeanors
- RS 47:814 Administration; rules and regulations; costs of administration; disposition of monies collected
- RS 47:815 Special fuels dispensing machines; requirements
- RS 47:815.1 Special fuel; advertised price; requirement
- RS 47:818.1 Intent
- RS 47:818.2 Definitions
- RS 47:818.3 Venue of tax collection suits
- RS 47:818.4 Administration; rules and regulations
- RS 47:818.5 Louisiana truck center, authorization
- RS 47:818.6 Inconsistent provisions
- RS 47:818.11 Presumption of use
- RS 47:818.12 Taxes levied; rates
- RS 47:818.13 Point of imposition of the tax
- RS 47:818.14 Exemptions from tax
- RS 47:818.15 Use subject to refund of taxes paid
- RS 47:818.16 Tax on unaccounted for losses; liability
- RS 47:818.17 Backup tax; liability
- RS 47:818.18 Floor-stocks tax
- RS 47:818.19 Tax return and payment due date
- RS 47:818.20 Remittance of tax
- RS 47:818.21 Supplier or permissive supplier; duties as trustee
- RS 47:818.22 Deductions and discounts allowed
- RS 47:818.23 Recordkeeping requirements
- RS 47:818.24 Filings required
- RS 47:818.25 Returns required of suppliers or permissive suppliers
- RS 47:818.26 Returns required of importers
- RS 47:818.27 Returns required of distributors
- RS 47:818.28 Returns required of exporters; refunds
- RS 47:818.29 Returns required of blenders
- RS 47:818.30 Returns required of terminal operators
- RS 47:818.31 Returns required of motor fuel transporters
- RS 47:818.32 Returns required of aviation fuel dealers
- RS 47:818.33 Returns required of interstate motor fuel users
- RS 47:818.34 Estimate of amount of taxes due and unpaid
- RS 47:818.35 Special authority to enforce collection of taxes collected; personal liability
- RS 47:818.36 Unlawful use of tax collected; theft of funds
- RS 47:818.37 Persons required to be licensed
- RS 47:818.38 Permissive supplier election; out-of-state removals
- RS 47:818.39 License application procedure
- RS 47:818.40 Bond requirements; amounts
- RS 47:818.41 Grounds for denial of license
- RS 47:818.42 License revocation; cancellation
- RS 47:818.43 Notice of discontinuance, sale, or transfer of business
- RS 47:818.44 Cooperative agreements between states for collection and payment of taxes
- RS 47:818.45 Engaging in business without a license; penalty
- RS 47:818.46 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
- RS 47:818.47 Shipping documents
- RS 47:818.48 Diversions
- RS 47:818.49 Transportation of gasoline or diesel fuel; penalty
- RS 47:818.50 Fuel invoices required
- RS 47:818.51 Power to stop and investigate vehicles; fine, collection, enforcement
- RS 47:818.52 Fuel use violations; penalty
- RS 47:818.53 Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
- RS 47:818.54 Improper sale or use of untaxed gasoline or diesel fuel; penalty
- RS 47:818.55 Authorization to search; seizure of equipment for evidence
- RS 47:818.56 Inspection of records, storage facilities; penalty
- RS 47:818.57 Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
- RS 47:818.58 Procedure for forfeiture and sale
- RS 47:818.59 Commission of prohibited acts; penalties
- RS 47:818.60 Marking requirements for gasoline or diesel fuel storage facilities; separate storage
- RS 47:818.61 Metric conversion
- RS 47:818.62 Motor fuel dispensing machines; requirements
- RS 47:818.101 Taxes levied; rates
- RS 47:818.102 Users of liquefied natural gas, liquefied petroleum gas, or compressed natural gas annual fuel tax; certain vehicles excepted
- RS 47:818.103 Records and reports required by installers of liquefied natural gas, liquefied petroleum gas, and compressed natural gas carburetion equipment
- RS 47:818.104 Application, payment of tax, decals; penalties
- RS 47:820.1 Imposition of tax
- RS 47:820.2 Distribution of proceeds; transportation infrastructure model for economic development account
- RS 47:820.3 Employment of louisiana residents
- RS 47:820.4 Duration and issuance of bonds priority list; progress reports; recommendations by the revenue estimating conference and the transportation estimating conference; duration of the tax
- RS 47:820.5 Expiration of tolls
- RS 47:820.5.1 Greater new orleans expressway toll violations
- RS 47:820.5.2 Crescent city connection toll violations
- RS 47:820.5.3 Crescent city connection oversight authority; creation; membership; duties; and terms
- RS 47:820.5.4 La 1 project toll violations
- RS 47:820.5.5 Interoperability
- RS 47:820.6 Roadside vegetation master plan
- RS 47:820.51 Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
- RS 47:821 Definitions
- RS 47:822 Imposition of tax
- RS 47:823 Rate of tax
- RS 47:824 Amount due
- RS 47:825 Direct payment by generator
- RS 47:826 Collection by disposer; liability of disposer
- RS 47:827 Returns and payment
- RS 47:828 Interest
- RS 47:829 Refunds
- RS 47:830 Suspension of prescription
- RS 47:831 Records; rules and regulations
- RS 47:832 Disposition of collections
- RS 47:833 Repealed by acts 1992, no. 526, 2, eff. june 29, 1992.
- RS 47:841 Imposition of tax
- RS 47:841.1 Tobacco tax health care fund
- RS 47:842 Definitions
- RS 47:843 Use of stamps or meter impression required and limitations
- RS 47:844 Dealer permits
- RS 47:845 Repealed by acts 1974, no. 414, 2, eff. jan. 1, 1975
- RS 47:846 Secretary's authority to revoke license or permits
- RS 47:847 Dealers required to affix stamps
- RS 47:848 Tobacco dealers required to furnish bond; waiver
- RS 47:849 Interstate business of tobacco dealers
- RS 47:850 Repealed by acts 1974, no. 415, 2, eff. jan. 1, 1975
- RS 47:851 Dealers receiving unstamped and/or nontax paid cigarettes, cigars, and smoking tobaccos required to file monthly reports and maintain records; vending machine restrictions
- RS 47:852 Dealers required to furnish duplicate invoices
- RS 47:853 Examination of invoices and determination of tax by secretary
- RS 47:854 Declaration of intent and purpose of chapter
- RS 47:855 Exemption from tax
- RS 47:856 Enforcement by collector
- RS 47:857 Refunds
- RS 47:858 Certain acts declared felonies
- RS 47:859 Certain acts declared misdemeanors
- RS 47:860 Collector authorized to search and seize
- RS 47:861 Intrastate transportation of unstamped articles prohibited
- RS 47:862 Importation of unstamped articles, except by common carrier, without permit prohibited
- RS 47:863 Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
- RS 47:864 Affixing stamps; penalty; compromises
- RS 47:865 Seizure and forfeiture of unstamped taxable articles
- RS 47:866 Release of seized property in certain cases
- RS 47:867 Collector authorized to waive forfeiture proceedings in certain cases
- RS 47:868 Regulations of metered machines or devices
- RS 47:869 Disposition of collections
- RS 47:871 Definitions
- RS 47:872 Requirements for delivery sales
- RS 47:873 Age verification requirements
- RS 47:874 Shipping requirements
- RS 47:875 Registration and reporting requirements
- RS 47:876 Collection of taxes
- RS 47:877 Penalties
- RS 47:878 Enforcement
- RS 47:881 Repealed by acts 1993, no. 203, §2, eff. feb. 1, 1997.
- RS 47:908 Parish or municipal excise tax prohibited; but license tax permitted
- RS 47:1001 Alcoholic beverage taxes
- RS 47:1002 Nature of tax; exclusions from tax
- RS 47:1003 Definitions
- RS 47:1004 Businesses partly taxable
- RS 47:1005 Repealed by acts 1966, no. 270, 1
- RS 47:1006 Reports and payment of tax
- RS 47:1007 Audit of reports and records by collector
- RS 47:1008 Certain acts declared misdemeanors; penalties; venue
- RS 47:1009 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1010 Disposition of collections
- RS 47:1031 Imposition of tax
- RS 47:1032 Definitions
- RS 47:1033 Gross receipts; interstate business
- RS 47:1034 Gross receipts; transportation for own use
- RS 47:1035 Due dates and delinquent dates
- RS 47:1036 Reports and payment of tax
- RS 47:1037 Examination of records and revision of reports by collector of revenue
- RS 47:1038 Certain acts declared misdemeanors; penalties; venue
- RS 47:1039 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1040 Disposition of collections
- RS 47:1061 Telecommunication tax for the deaf
- RS 47:1062 To 1072 repealed by acts 1973, ex.sess., no. 9, 1, eff. jan. 1, 1974.
- RS 47:1121 Louisiana motion picture incentive act 1121. citation
- RS 47:1122 Findings and purpose
- RS 47:1123 Definitions
- RS 47:1124 Relief from payment of state sales and use tax
- RS 47:1125 Application for relief from the payment of state sales and use taxes
- RS 47:1125.1 Employment tax credit
- RS 47:1126 Disclaimer
- RS 47:1127 Audit
- RS 47:1128 Rules and regulations
- RS 47:1151 Power use tax (repealed)
- RS 47:1201 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1202 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1203 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1204 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1205 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1206 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1207 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1208 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1209 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1210 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1211 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1212 Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
- RS 47:1251 Repealed by acts 1962, no. 370, §1.
- RS 47:1301 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1302 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1303 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1304 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1305 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1306 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1307 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1351 Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
- RS 47:1401 Board of tax appeals
- RS 47:1402 Membership of board; qualifications; appointment; term; vacancy; salary
- RS 47:1403 Designation of chairman; domicile; quorum; seal
- RS 47:1404 Employees of the board
- RS 47:1405 Retention of records and property by the board
- RS 47:1406 Expenditures
- RS 47:1407 Jurisdiction of the board
- RS 47:1408 Power to administer oaths and issue subpoenas
- RS 47:1409 Witness fees and mileage
- RS 47:1410 Findings of fact, decisions, and opinions
- RS 47:1411 Documents to be served by registered mail
- RS 47:1412 Rules of evidence
- RS 47:1413 Rules and regulations
- RS 47:1414 Persons authorized to appear before the board
- RS 47:1415 Records open to public inspection
- RS 47:1416 Stenographic reports of hearings
- RS 47:1431 Taxpayer's petition
- RS 47:1432 Notice; hearing; decision
- RS 47:1433 Publication of opinions and decisions
- RS 47:1434 Judicial review of decision of the board
- RS 47:1435 Jurisdiction of district courts to review decisions of the board
- RS 47:1436 Determination of which district court has jurisdiction
- RS 47:1437 Effect of final judgment
- RS 47:1438 Date judgment becomes final
- RS 47:1451 Waiver of penalties
- RS 47:1471 Jurisdiction of board in matters relating to alcoholic beverage permits
- RS 47:1481 Authority of board to receive and consider claims against the state
- RS 47:1482 Authority of board to conduct investigations
- RS 47:1483 Payment of approved claims
- RS 47:1484 Satisfaction of claims
- RS 47:1485 Legislature not to consider claims not first presented to board
- RS 47:1486 No appeal from action of board
- RS 47:1501 Administrative provisions
- RS 47:1502 Administration by collector
- RS 47:1502.1 Merger and consolidation of state tax collector for the city of new orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, mone
- RS 47:1503 Powers of authorized representatives of collector
- RS 47:1504 Organization of department of revenue
- RS 47:1505 Collector's bond
- RS 47:1506 Collector's records
- RS 47:1506.1 Microfilm or microfiche records; electronic digitized records
- RS 47:1507 Authentication of collector's records
- RS 47:1508 Confidential character of tax records
- RS 47:1508.1 Unauthorized disclosure of information
- RS 47:1509 Publication of tax information
- RS 47:1510 Preservation of returns and reports
- RS 47:1511 Power to make rules and regulations
- RS 47:1512 Power to employ counsel; attorney fees
- RS 47:1513 Power to administer oaths
- RS 47:1514 Power to extend time to file returns and pay tax
- RS 47:1515 Repealed by acts 2003, no. 73, §3, eff. july 1, 2003.
- RS 47:1515.1 Sales tax refund; new housing construction
- RS 47:1515.2 Authority to collect fees; office of conservation
- RS 47:1515.3 Authority to collect severance taxes; department of agriculture and forestry
- RS 47:1516 Out-of-state debt collection
- RS 47:1516.1 In-state debt collection
- RS 47:1517 Tax exemption budget
- RS 47:1518 Authority to require whole-dollar reporting on tax returns
- RS 47:1519 Payment of taxes by electronic funds transfer; credit or debit cards; other
- RS 47:1520 Electronically filed returns; signatures
- RS 47:1520.1 Electronically filed returns; signatures and direct deposit
- RS 47:1521 Immediate disposition of collections
- RS 47:1522 Alternative dispute resolution
- RS 47:1541 Secretary's duty to determine correct tax
- RS 47:1542 Power to examine records and premises of taxpayer
- RS 47:1542.1 Retention of records by taxpayers
- RS 47:1542.2 Power to request records in machine-sensible format
- RS 47:1543 Power to examine the records of third parties
- RS 47:1544 Power to conduct hearings
- RS 47:1545 Power to subpoena witnesses; fees
- RS 47:1546 Notice to attend hearings, how given
- RS 47:1547 Procedure to compel witnesses to attend and to testify at hearing
- RS 47:1548 Rule to show cause and examination of judgment debtor
- RS 47:1561 Alternative remedies for the collection of taxes
- RS 47:1561.1 Special authority to enforce collection of taxes collected or withheld; personal liability conform
- RS 47:1561.2 Special authority to recover rebates and refundable tax credits
- RS 47:1562 Determination and notice of tax due
- RS 47:1563 Protest to collector's determination of tax due
- RS 47:1564 Assessment of tax, interest, and penalties
- RS 47:1565 Notice of assessment and right to appeal
- RS 47:1565.1 Waiver of restrictions and delays
- RS 47:1566 Assessment and notice when tax is in jeopardy
- RS 47:1567 Assessment and claims in bankruptcy and receivership
- RS 47:1568 Assessment of tax shown on face of taxpayer's returns
- RS 47:1569 Collection by distraint and sale authorized
- RS 47:1570 Distraint defined
- RS 47:1571 Distraint procedure
- RS 47:1572 Surrender of property subject to distraint
- RS 47:1573 Sale of distrained property
- RS 47:1574 Collection by summary court proceeding authorized
- RS 47:1574.1 Failure to pay tax collected from others; rule to cease business
- RS 47:1575 Injunctions prohibited
- RS 47:1576 Remittance of tax under protest; suits to recover
- RS 47:1576.1 Settlement offers
- RS 47:1577 Tax obligation to constitute a lien, privilege and mortgage
- RS 47:1578 Cancellation of lien, privilege, and mortgage; compromises
- RS 47:1579 Prescription of taxes, interest, and penalties
- RS 47:1580 Suspension and interruption of prescription
- RS 47:1581 Prescription of assessments as judgments
- RS 47:1582 Failure to remit tax collected on behalf of the state; rule to cease business
- RS 47:1583 Federal tax refund offset fees
- RS 47:1584 Innocent spouse rule
- RS 47:1601 Interest on unpaid taxes
- RS 47:1602 Penalty for failure to make timely return
- RS 47:1602.1 Penalty for failure to timely remit schedules and payments required to administer the sports facility assistance fund
- RS 47:1603 Waiver of penalty for delinquent filing or delinquent payment
- RS 47:1604 Penalty for false or fraudulent return
- RS 47:1604.1 Negligence penalty
- RS 47:1604.2 Insufficient funds check or electronic debit in payment of taxes; penalty
- RS 47:1605 Examination and hearing costs
- RS 47:1606 Distraint cost penalty
- RS 47:1607 Interest on erroneous refunds
- RS 47:1621 Refunds of overpayments authorized
- RS 47:1621.1 Satisfaction of rulings or judgments of the board of tax appeals
- RS 47:1622 Crediting or offset of overpayments against other obligations
- RS 47:1623 Prescription of refunds or credits
- RS 47:1624 Interest on refunds or credits
- RS 47:1625 Appeals from the collector's disallowance of refund claim
- RS 47:1626 Board's finding of overpayment upon appeal from assessment
- RS 47:1627 Limitation on right of refund when petition is filed with board of tax appeals
- RS 47:1641 Criminal penalty for failing to account for state tax moneys
- RS 47:1642 Criminal penalty for evasion of tax
- RS 47:1643 Running of time limitations
- RS 47:1671 Authority to sign certain documents; validity; conclusive presumption
- RS 47:1672 Payment of taxes by receivers, referees, trustees or liquidators
- RS 47:1673 Application of provisions of this chapter
- RS 47:1674 Exemption from claim for taxes on retirement benefits by another state
- RS 47:1675 General administrative provisions for credits against income and corporation franchise tax
- RS 47:1681 Necessity for compliance with requirements
- RS 47:1682 Claims to be supported by special invoices
- RS 47:1683 Special permit as refund gasoline distributor
- RS 47:1684 Issuance of special invoices; coloring of gasoline
- RS 47:1685 Dye
- RS 47:1686 Regulation of color of gasoline generally
- RS 47:1687 Violations; penalties
- RS 47:1688 Suspension of dealer's permit
- RS 47:1689 Forfeiture of refunds
- RS 47:1690 Definitions
- RS 47:1691 Refunds, source
- RS 47:1701 Annual levy
- RS 47:1702 Definitions
- RS 47:1703 Exemptions
- RS 47:1703.1 Permanent registration of homestead exemption; designated parishes
- RS 47:1704 Repealed by acts 1972, ex.sess., no. 3, 1.
- RS 47:1705 Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
- RS 47:1706 Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
- RS 47:1707 Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
- RS 47:1707.1 Agricultural byproducts
- RS 47:1708 Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
- RS 47:1709 Exemption for intangible and incorporeal property
- RS 47:1710 Homestead exemption; residential lessees; tax credits
- RS 47:1711 Waiver of homestead exemption
- RS 47:1712 Application procedure; special assessment level
- RS 47:1801 State supervision of levy and assessment
- RS 47:1831 Creation; abolishment of boards
- RS 47:1832 Compensation; tenure; vacancies; salary
- RS 47:1833 Members; oath; bond; qualifications
- RS 47:1834 Domicile and transaction of business
- RS 47:1835 Employment of secretary, clerical help and experts; creation of commission expense fund; authorization for deposits and collection of assessments
- RS 47:1836 Studies and reports
- RS 47:1837 Duties and responsibilities
- RS 47:1837.1 Program for a statewide ad valorem tax assessment database; creation
- RS 47:1838 Fees
- RS 47:1851 Definitions
- RS 47:1852 Duty to file annual reports
- RS 47:1852.1 Delinquency in filing annual reports
- RS 47:1853 Appraisal of public service properties
- RS 47:1854 Assessment
- RS 47:1855 Allocation of assessed value
- RS 47:1856 Notice of valuation, hearings, appeals
- RS 47:1856.1 Repealed by acts 1992, no. 984, 18.
- RS 47:1857 Corrections and changes
- RS 47:1858 General provisions
- RS 47:1871 State guarantee program; louisiana tax commission administration
- RS 47:1872 Louisiana tax commission, additional powers and duties
- RS 47:1873 Qualifications
- RS 47:1874 Maximum loan; maximum aggregate amount; interest; terms
- RS 47:1875 Repayment of loan; additional assessor expense allowance
- RS 47:1876 Special fund; defaults; attorney general participation
- RS 47:1901 Election
- RS 47:1901.1 Application of other laws
- RS 47:1902 Oath
- RS 47:1903 Powers and authority
- RS 47:1903.1 Assessors; authority to employ attorney
- RS 47:1903.2 Orleans parish assessor; obligations; transfers from original, multiple assessors; legal counsel
- RS 47:1903.3 Assessors; authority to intervene
- RS 47:1904 Execution and cancellation of bonds
- RS 47:1905 Suits on bonds
- RS 47:1906 Salaries and expense funds
- RS 47:1906.1 Terrebonne parish; salary and expense fund; advancement
- RS 47:1907 Salaries
- RS 47:1907.1 Local notice; salary increases
- RS 47:1908 Expenses
- RS 47:1908.1 Assessors' copies of conveyances
- RS 47:1909 Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
- RS 47:1910 Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
- RS 47:1910.1 Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
- RS 47:1910.2 Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
- RS 47:1911 Repealed by acts 1997, no. 1157, 2.
- RS 47:1912 Holidays
- RS 47:1913 To 1921.1 repealed by acts 1989, no. 545, 3, eff. july 5, 1989.
- RS 47:1922 Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
- RS 47:1923 Authority for assessors separately or jointly to contract for insurance; payment of premiums
- RS 47:1925.1 Applicability of part
- RS 47:1925.2 Assessment district; creation and boundaries
- RS 47:1925.3 Method of taxation; referendum to increase taxes beyond initial authorization
- RS 47:1925.4 Mandatory rollback of ad valorem taxes by tax recipient bodies
- RS 47:1925.5 Enforcement of millage rollbacks; resolutions of taxing authorities
- RS 47:1925.6 Disbursements from special district funds
- RS 47:1925.7 Powers of assessor not diminished
- RS 47:1925.8 Funding for the board of assessors for orleans parish
- RS 47:1925.9 Evangeline parish assessment district; automobile expense allowance
- RS 47:1925.10 Iberia parish assessment district; automobile expense allowance
- RS 47:1931 Membership
- RS 47:1932 Compensation
- RS 47:1951 Property subject to ad valorem taxation
- RS 47:1951.1 Imports subject to ad valorem taxation
- RS 47:1951.2 Exports subject to ad valorem taxation
- RS 47:1951.3 Property stored in transit while moving in interstate commerce
- RS 47:1952 Place and time of listing and assessment
- RS 47:1952.1 Extent and manner of assessment
- RS 47:1953 Assessment of corporations generally
- RS 47:1954 Assessment of insurance companies
- RS 47:1955 Assessment of property adjudicated to the state
- RS 47:1956 Preparation, distribution, and return of blank forms for listing and assessing of property
- RS 47:1957 Listing and assessing of property generally
- RS 47:1958 Listing and assessing of lands
- RS 47:1959 Listing and assessment; assessor's records
- RS 47:1960 Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
- RS 47:1961 Listing and assessing of merchandise
- RS 47:1961.1 Inventories of manufacturers or merchants defined
- RS 47:1961.2 Repealed by acts 1997, no. 474, 1, eff. july 1, 1997.
- RS 47:1962 Listing and assessing of credits
- RS 47:1963 Listing and assessing of mortgaged property
- RS 47:1964 Listing and assessing of property of unknown owners
- RS 47:1965 Listing and assessing of property in name of deceased owner
- RS 47:1966 Listing and assessing of omitted property
- RS 47:1967 Listing and assessment of bank stock; procedure
- RS 47:1968 Listing and assessing of bank stock; place
- RS 47:1969 Listing and assessing of bank stock; branch banks
- RS 47:1970 Listing and assessing of real estate of banks
- RS 47:1971 Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
- RS 47:1972 Listing and assessing of bank stock and real estate; report by official
- RS 47:1973 To 1975 repealed by acts 1978, no. 613, 1.
- RS 47:1976 Repealed by acts 1976, no. 703, 2, eff. jan. 1, 1978
- RS 47:1977 Assessment of pollution control equipment
- RS 47:1978 Listing and assessing of overflowed lands
- RS 47:1978.1 Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
- RS 47:1979 Listing and assessment of certain property in which the assessor, a member of the louisiana tax commission, or an immediate family member of either has an interest
- RS 47:1980 Repealed by acts 1976, no. 703, §2, eff. jan. 1, 1978.
- RS 47:1987 Time when listing of property concluded
- RS 47:1988 Repealed by acts 1972, ex.sess., no. 13, 1
- RS 47:1989 Review of appeals by tax commission
- RS 47:1989.1 Appeals; assessors; reimbursement of expenses
- RS 47:1990 Changes or corrections of assessments by tax commission
- RS 47:1991 Cancellation of erroneous or double assessments
- RS 47:1992 Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
- RS 47:1992.1 Period for inspection of assessment lists in jefferson parish
- RS 47:1993 Preparation and filing of rolls by assessor
- RS 47:1993.1 Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
- RS 47:1994 To 1996 repealed by acts 1977, no. 382, 2, eff. july 10, 1977.
- RS 47:1997 Filing of rolls, payment of taxes, and sale of property for delinquent taxes
- RS 47:1997.1 Reimbursement of costs by governing bodies that receive ad valorem taxes; orleans parish
- RS 47:1998 Judicial review; generally
- RS 47:1998.1 Power to employ counsel
- RS 47:1999 Repealed by acts 1980, no. 601, 3, eff. july 23, 1980.
- RS 47:2051 Payment and collection
- RS 47:2051.1 Ouachita parish; collection of municipal taxes
- RS 47:2051.2 Livingston parish; collection of municipal taxes
- RS 47:2052 Oath and execution of bond
- RS 47:2053 Failure to give bond
- RS 47:2054 Actions on bond
- RS 47:2055 Cancelation of bond
- RS 47:2056 Compensation; orleans excluded
- RS 47:2057 Compensation; salary and expense fund
- RS 47:2058 Records
- RS 47:2059 Deposit of public funds
- RS 47:2060 Statements of collections and settlement
- RS 47:2060.1 Settlement of erroneous payments
- RS 47:2061 Deputy tax collectors
- RS 47:2062 Appointment and compensation of attorney for parish tax collector
- RS 47:2063 Suspension and removal of tax collectors
- RS 47:2064 Vacancies in tax collector's office
- RS 47:2065 Outgoing tax collectors; duties
- RS 47:2066 State tax collector for the city of new orleans; state tax researches; disposition of funds
- RS 47:2101 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2101.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2101.2 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2102 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2103 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2104 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2105 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2106 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2107 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2108 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2108.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2109 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2110 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2111 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2112 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2113 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2114 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2121 Purpose; principles; property rights
- RS 47:2122 Definitions
- RS 47:2123 Affidavits
- RS 47:2124 Liability of tax collectors and tax assessors
- RS 47:2126 Duty of assessors; single assessment
- RS 47:2127 Time for payment; interest; notification
- RS 47:2128 Statutory impositions
- RS 47:2129 Payment; receipt
- RS 47:2130 Public calamity; postponement of ad valorem tax payments
- RS 47:2131 Time period in which to conduct tax sales
- RS 47:2132 Refund of taxes erroneously paid
- RS 47:2133 Prior payment of taxes
- RS 47:2134 Suits to recover taxes paid under protest
- RS 47:2135 Acceptance of pro rata taxes on property acquired by state from private owners
- RS 47:2136 Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
- RS 47:2137 Computation of proration; placing of property on exempt roll
- RS 47:2141 Movable property; notice of delinquency
- RS 47:2142 Movable property; seizure and sale
- RS 47:2143 Movable property; procedure when removed from parish or municipality before payment
- RS 47:2144 Movable property; summary seizure to secure payment
- RS 47:2145 Movable property; additional sanction for tax collection
- RS 47:2146 Movable property; tax debtors' rights
- RS 47:2147 Movable property; payment of taxes by party taking possession
- RS 47:2151 Transfer after tax roll delivered
- RS 47:2152 Immovable property; lots assessed together
- RS 47:2153 Notice of delinquency and tax sale
- RS 47:2154 Tax sales; time of sale; price
- RS 47:2155 Tax sale certificate
- RS 47:2156 Post-sale notice
- RS 47:2157 Notice of tax sale; affidavit; cancellation
- RS 47:2158 Writ of possession
- RS 47:2159 Request for notice
- RS 47:2160 Tax sale title; effect on other statuatory impositions
- RS 47:2161 Tax sale title; payment of taxes by pruchaser
- RS 47:2162 Purchase by tax collectors and assessors at tax sale forbidden
- RS 47:2163 Purchase by co-owners
- RS 47:2171 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2172 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2173 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2174 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2175 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2176 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2177 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2178 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2179 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2180 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2180.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2181 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2181.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2182 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2183 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2183.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2184 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2185 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2186 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2187 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2188 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2189 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2189.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2190 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2191 Repealed by acts 1952, no. 626, 1
- RS 47:2192 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2193 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2194 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2196 Adjudication to political subdivisions
- RS 47:2197 Effect of adjudication
- RS 47:2201 Ordinance; sale or donation of adjudicated property
- RS 47:2202 Minimum bid prices; sale of adjudicated property
- RS 47:2203 Pre-bidding procedures; sale of adjudicated property
- RS 47:2204 Additional terms of ordinance; sale of adjudicated property
- RS 47:2205 Donations of adjudicated property
- RS 47:2206 Notice; sale or donation of adjudicated property
- RS 47:2207 Sale or donation of adjudicated property; authentication; form
- RS 47:2208 Sale or donation of adjudicated property; affidavit
- RS 47:2209 Sale or donation to tax debtor
- RS 47:2210 Liability of owner of adjudicated property
- RS 47:2211 Disposition of proceeds of sale of adjudicated property
- RS 47:2221 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2222 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2222.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2223 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2224 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2225 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2226 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2227 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2228 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2228.1 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2229 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2230 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2231 Suit to obtain possession of property adjudicated to political subdivision
- RS 47:2232 Order of seizure and possession
- RS 47:2233 Leasing adjudicated property; use of income to pay taxes or assessments
- RS 47:2234 Redemption of property; payment of assessments
- RS 47:2235 Authority of the political subdivision to establish servitudes over adjudicated property; procedure
- RS 47:2236 Claim of ownership of adjudicated property by political subdivision
- RS 47:2237 Sale or donation of adjudicated property; authority
- RS 47:2238.1 City of monroe
- RS 47:2238.2 Procedure for sales initiated by individuals
- RS 47:2238.3 Notice requirement
- RS 47:2238.4 Order of seizure and possession
- RS 47:2238.5 Sale of property adjudicated to municipality; order of possession
- RS 47:2238.6 Placing purchaser in possession of property
- RS 47:2238.7 Failure to purchase
- RS 47:2238.8 Donation of adjudicated property
- RS 47:2241 Redemptive period peremptive
- RS 47:2242 Person entitled to redeem
- RS 47:2243 Redemption payments
- RS 47:2244 Additional payments to political subdivision
- RS 47:2245 Redemption certificate
- RS 47:2246 Statutory right to redeem adjudicated property
- RS 47:2247 Redemption of adjudicated property; additional payments
- RS 47:2251 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2252 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2253 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2254 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2255 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2256 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2257 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2258 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2259 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2260 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2261 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2262 Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
- RS 47:2266 Procedure to quite tax titles
- RS 47:2271 Availability of monition
- RS 47:2272 Contents of petition
- RS 47:2273 Grant of monition
- RS 47:2274 Lis pendens
- RS 47:2275 Notice
- RS 47:2276 Publication
- RS 47:2277 Affidavit
- RS 47:2278 Judgment
- RS 47:2279 Costs
- RS 47:2280 Filing of the judgment; affidavit
- RS 47:2286 Actions to annul
- RS 47:2287 Time in which to file an action for nullity; defenses
- RS 47:2288 Acquisitive prescription
- RS 47:2289 Effect of judgment
- RS 47:2290 Suspensive conditions to effectiveness of judgment
- RS 47:2291 Trail; judgment; costs; improvements
- RS 47:2292 Fruits
- RS 47:2301 Use value and fair market value
- RS 47:2302 Definitions
- RS 47:2303 Eligibility for use value assessment
- RS 47:2304 Application for use value assessment
- RS 47:2305 Loss of eligibility
- RS 47:2306 Penalties
- RS 47:2307 Determination of use value
- RS 47:2308 Louisiana tax commission; tables; classifying land; public hearings
- RS 47:2309 Effective date; nonapplicability
- RS 47:2321 Fair market value; defined
- RS 47:2322 Definitions
- RS 47:2323 Criteria for determining
- RS 47:2324 Data collection by the assessor
- RS 47:2325 Forms
- RS 47:2326 Adoption and approval of forms
- RS 47:2327 Confidentiality of forms
- RS 47:2328 Acts of transfer; improvements; contents
- RS 47:2329 Property owner; failure to report; loss of right to question assessment
- RS 47:2330 Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
- RS 47:2331 Reassessment
- RS 47:2332 Date of adoption of guidelines, manuals, rules, and regulations
- RS 47:2341 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2342 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2343 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2344 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2345 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2346 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2347 Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
- RS 47:2401 Levy of tax
- RS 47:2402 Exemptions
- RS 47:2403 Rates of tax
- RS 47:2404 Property used as measure of tax
- RS 47:2405 Valuation of annuity or usufruct and property subject thereto
- RS 47:2406 Burden of proof of exemptions; certain transfers within one year prior to death presumed in contemplation of death
- RS 47:2407 Proceedings instituted by succession representative
- RS 47:2408 Proceedings instituted by heir or legatee
- RS 47:2409 Proceedings instituted by tax collector
- RS 47:2410 Optional procedure for small estates
- RS 47:2411 Heirs or legatees incapable of alienation until tax paid
- RS 47:2412 Payment of tax by transferee
- RS 47:2413 Certain acts prohibited prior to payment of tax
- RS 47:2414 Creditors' rights preserved
- RS 47:2415 Representation of nonresident and unknown heirs and legatees
- RS 47:2416 Proceedings within jurisdiction of district courts
- RS 47:2417 Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration
- RS 47:2418 Disposition of collections
- RS 47:2419 Regional offices; enforcement and legal staff
- RS 47:2420 Interest on delinquent tax; extension of time
- RS 47:2421 Costs of proceedings
- RS 47:2422 Prescription on actions for inheritance taxes
- RS 47:2423 Court may award state reasonable expert witness' fee in contested proceeding to determine tax due; tax collector may pay expert witness' fee allowed
- RS 47:2424 Application of provisions
- RS 47:2425 Inheritance tax return
- RS 47:2426 Inheritance tax return after june 30, 2004
- RS 47:2431 Levy of tax
- RS 47:2432 Amount of tax and time of payment
- RS 47:2433 Interest on delinquent tax; extension of time to file an estate transfer tax return
- RS 47:2434 Intent and purpose of this part
- RS 47:2435 Application of provisions
- RS 47:2436 Estate transfer tax return
- RS 47:2437 Installment payments
- RS 47:2451 Claims and suits for refund
- RS 47:2501 Horse racing license fees
- RS 47:2601 Miscellaneous taxes
- RS 47:2602 Definitions
- RS 47:2603 Use of stamps required
- RS 47:2604 Authority to issue rules and regulations
- RS 47:2605 Confidential nature of information
- RS 47:2606 Investigatory powers
- RS 47:2607 Penalties
- RS 47:2608 Seizure and forfeiture of property
- RS 47:2609 Distribution of proceeds; formula
- RS 47:2610 Exceptions
- RS 47:2611 Miscellaneous taxes
- RS 47:2651 Imposition of tax
- RS 47:2701 Imposition of tax
- RS 47:2751 To 2759 [expired]
- RS 47:2801 Repealed by acts 1980, no. 140, 1.
- RS 47:3201 Purpose
- RS 47:3202 Requirements for exemption
- RS 47:3203 Review of exemption applications and reevaluation of existing contract
- RS 47:3204 Contracts of exemption; renegotiation; violations; lists; priority of exemptions
- RS 47:3205 Rules and regulations
- RS 47:4201 Contracts with board of commerce and
- RS 47:4301 Findings and purpose
- RS 47:4302 Contracts of exemption; renegotiation; violation; lists
- RS 47:4303 Review of exemption applications
- RS 47:4304 Requirements for exemption
- RS 47:4305 Granting of contract
- RS 47:4306 Rules and regulations
- RS 47:4311 Limited exemption for downtown
- RS 47:4312 Definitions
- RS 47:4313 Contracts of limited exemption
- RS 47:4314 Review of exemption applications
- RS 47:4315 Requirements for exemption
- RS 47:4316 Granting of contract
- RS 47:4317 Reports to parish assessor
- RS 47:4318 Transfer of contract
- RS 47:4319 Rules and regulations
- RS 47:5001 General provisions
- RS 47:5002 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5003 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5004 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5005 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5006 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5007 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5008 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5009 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:5010 Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
- RS 47:6001 Antique airplanes and certain other aircraft
- RS 47:6002 Urban land-banking law; acquisition of real property
- RS 47:6003 Vending machine transactions
- RS 47:6004 Employer credit
- RS 47:6005 Qualified new recycling manufacturing or process equipment and/or service contracts
- RS 47:6006 Tax credits for local inventory taxes paid
- RS 47:6006.1 Tax credits for taxes paid with respect to vessels in outer continental shelf lands act waters
- RS 47:6007 Motion picture investor tax credit
- RS 47:6008 Tax credits for donations made to assist playgrounds in economically depressed areas
- RS 47:6009 Louisiana basic skills training tax credit
- RS 47:6010 Employer tax credit for employee alcohol and substance abuse treatment programs
- RS 47:6011 Terminated june 30, 2000. see acts 1996, no. 10, 2, and acts 1998, no. 16, 1.
- RS 47:6012 Employer tax credits for donations of materials, equipment, advisors, or instructors
- RS 47:6013 Tax credits for donations made to public schools
- RS 47:6014 Credit for property taxes paid by certain telephone companies; fund
- RS 47:6015 Research and development tax credit
- RS 47:6016 New markets tax credit
- RS 47:6017 Tax credits for certain expenses paid by economic development corporations
- RS 47:6018 Tax credits for purchasers from "pie contractors"
- RS 47:6019 Tax credit; rehabilitation of historic structures
- RS 47:6020 Legislative findings and purposes
- RS 47:6020.1 Angel investor tax credit program; establishment; qualifications; administration
- RS 47:6020.2 Angel investor tax credit; amount; duration; forfeit
- RS 47:6020.3 False or fraudulent information in making application, claim for credit, or other instrument; penalties
- RS 47:6020.4 Repealed by acts 2010, no. 1034, §3.
- RS 47:6021 Brownfields investor tax credit
- RS 47:6022 Digital interactive media producer tax credit
- RS 47:6023 Sound recording investor tax credit
- RS 47:6024 Rural hospital service district cooperative endeavors and joint ventures
- RS 47:6025 Tax credit for louisiana citizens property insurance corporation assessment
- RS 47:6026 Cane river heritage tax credit
- RS 47:6027 Mentor-protégé tax credit program
- RS 47:6028 Tax credit for certain overpayments
- RS 47:6029 Tax credit for conversion or acquisition of trailers which haul sugarcane
- RS 47:6030 Wind or solar energy systems tax credit
- RS 47:6031 Louisiana community economic development act; tax credits; amount; duration; forfeit
- RS 47:6032 Tax credit for certain milk producers
- RS 47:6033 Apprenticeship tax credits
- RS 47:6034 Musical and theatrical production income tax credit
- RS 47:6035 Tax credit for conversion of vehicles to alternative fuel usage
- RS 47:6036 Ports of louisiana tax credits
- RS 47:6037 Tax credit for "green job industries"
- RS 47:6101 Purpose
- RS 47:6102 Definitions
- RS 47:6103 Implementation
- RS 47:6104 Child care expense tax credit
- RS 47:6105 Child care provider tax credit
- RS 47:6106 Credit for child care directors and staff
- RS 47:6107 Business-supported child care
- RS 47:6108 Refundable tax credits
- RS 47:6109 Recapture of credits
- RS 47:7001 Regulation of gaming equipment
- RS 47:7002 Definitions
- RS 47:7003 Licensing requirements
- RS 47:7004 Licensing
- RS 47:7005 Denial, revocation, or suspension of license
- RS 47:7006 Records of licensees
- RS 47:8001 Tax increment development corporations
- RS 47:8002 Findings, declaration of necessity and purpose
- RS 47:8003 Definitions
- RS 47:8004 Creation of corporation; public hearing; adoption of resolution; certificate
- RS 47:8005 Board of directors; appointment; tenure; compensation
- RS 47:8006 Organization of corporation; employees; meetings; personal liability of directors
- RS 47:8007 Removal of directors; right to counsel; record of proceedings
- RS 47:8008 Conflict of interest; disclosure of interests; penalty
- RS 47:8009 Powers of the corporations
- RS 47:8010 Increment revenues
- RS 47:8011 Tax increment trust fund; mandatory contributions
- RS 47:8012 Development management
- RS 47:8013 Tax increment development plan; preparation; adoption; filing; modification
- RS 47:8014 Subsidiary corporations; creation; purposes; powers; compensation of members
- RS 47:8015 Disposition of property in tax increment development area
- RS 47:8016 Development by corporations; surplus profits
- RS 47:8017 Bonds of the corporations
- RS 47:8018 Security for bonds or notes
- RS 47:8019 Bonds and notes as legal investment
- RS 47:8020 Corporation funds; audit; investment
- RS 47:8021 Property exempt from taxes and from levy and sale by virtue of an execution
- RS 47:8022 Assistance by state and local agencies
- RS 47:8023 Title of purchase
- RS 47:8024 Annual report
- RS 47:8025 Encouragement of private enterprise
- RS 47:8026 Indemnity of directors, officers, agents and employees
- RS 47:8027 Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
- RS 47:8051 Repealed by acts 2006, no. 521, §2.
- RS 47:8052 Repealed by acts 2006, no. 521, §2.
- RS 47:8053 Repealed by acts 2006, no. 521, §2.
- RS 47:8054 Repealed by acts 2006, no. 521, §2.
- RS 47:8055 Repealed by acts 2006, no. 521, §2.
- RS 47:8056 Repealed by acts 2006, no. 521, §2.
- RS 47:8057 Repealed by acts 2006, no. 521, §2.
- RS 47:8058 Repealed by acts 2006, no. 521, §2.
- RS 47:8059 Repealed by acts 2006, no. 521, §2.
- RS 47:8060 Repealed by acts 2006, no. 521, §2.
- RS 47:9000 General provisions
- RS 47:9001 Statement of purpose and intent
- RS 47:9002 Definitions
- RS 47:9003 Creation of corporation; board of
- RS 47:9004 Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
- RS 47:9005 Corporation president; officers
- RS 47:9006 Records of corporation deemed open; exceptions
- RS 47:9007 Operations of corporation
- RS 47:9008 Board; lottery games; regulation
- RS 47:9009 Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
- RS 47:9010 Powers and obligations of corporation's president; residence in louisiana; ongoing study authorized
- RS 47:9011 Information sharing and restricted use agreements; other jurisdictions
- RS 47:9011.1 Transmission of amber alert and other emergency information
- RS 47:9012 Corporation legal representation
- RS 47:9013 Commercial advertising on tickets
- RS 47:9015 Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
- RS 47:9016 Employee background investigation
- RS 47:9017 Appeals; judicial review
- RS 47:9018 Bond; letters of credit or other surety
- RS 47:9019 Legislative oversight of corporation rules and regulations
- RS 47:9020 Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
- RS 47:9021 Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
- RS 47:9022 Publication of financial statements
- RS 47:9025 Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
- RS 47:9026 Withholding of lottery prizes; child support arrearages; rules and regulations
- RS 47:9027 Assignment of deferred lottery annuity prizes
- RS 47:9028 Contracts; regulations of procurement; bidding and negotiation processes
- RS 47:9029 Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits
- RS 47:9030 Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
- RS 47:9050 Retailers
- RS 47:9051 Selection of on-line retailer; qualification and disqualification
- RS 47:9052 Retail vendor certificates
- RS 47:9053 Letter of credit or bond of retailer; content of contracts; powers of president
- RS 47:9054 Content of retailer contracts; contract cancellation by president
- RS 47:9055 Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
- RS 47:9056 Computation of retailer's rental payments
- RS 47:9057 Ticket price; gift, sale, or business promotion; location of sale
- RS 47:9058 Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
- RS 47:9060 Vendors
- RS 47:9065 Criminal background investigations
- RS 47:9070 Lottery crimes, penalties, and
- RS 47:9071 False or altered lottery tickets
- RS 47:9072 Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
- RS 47:9073 Skimming of lottery proceeds
- RS 47:9074 Crime of false statements relating to a lottery
- RS 47:9075 Illegal lottery devices
- RS 47:9080 Transportation of lottery
- RS 47:9081 Legal shipments of lottery devices into state
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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