There Is a Newer Version
of
this Title
2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
TITLE I. PRELIMINARY AND GENERAL PROVISIONS
CHAPTER 1. GENERAL PROVISIONS
- §1. Delegation of power and duties to deputies
- §2. General definitions
- §3. Suits for taxes by other states; jurisdiction of courts
- §4. Same; authority of foreign officials to sue
- §5. Authority of domestic officials to sue
- §6. Definitions
- §7. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §8. Taxation of state banking corporations and shareholders
- §9. Collection of taxes from nonresident contractors and subcontractors; registration; bond
- §10. Chain store tax; imposition; authority of parishes and municipalities to collect
- §11. Tax credit for electric and natural gas service
- §12. State low-income housing credit
- §13. Renewal of tax exemption certificates
CHAPTER 2. TAXPAYER'S BILL OF RIGHTS; TAXES COLLECTED AND ADMINISTERED BY THE DEPARTMENT OF REVENUE
SUB
TITLE II. PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
CHAPTER 1. INCOME TAX
PART I. GENERAL PROVISIONS
SUBPART A. INTRODUCTORY PROVISIONS
SUBPART B. TAX LEVY; RATES OF TAX
NOTE: The La. Supreme Court, in the case of Smith v. Robinson (2018 WL 6382118), declared Act 109 of 2015 R.S. unconstitutional. See also Act 6 of the 2018 2nd E.S.
- §33. Credit for taxes paid in other states
- §34. Corporation tax credit
- §35. Neighborhood assistance tax credit
- §36. Terminated by terms of Acts 1982, No. 781, §2.
- §37. Tax credit for contributions to educational institutions
- §38. Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.
SUBPART C. COMPUTATION OF NET INCOME
- §41. Net income
- §42. Gross income defined
- §43. Exclusion from gross income; certain death benefits
- §44. Exclusion from gross income; portion of amounts received as annuities
- §44.1. Annual retirement or disability income; exemption from taxation
- §44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation
- §45. Exclusion from gross income; gifts and inheritances
- §46. Exclusion from gross income; compensation for injuries or sickness
- §46.1. Amounts received under accident and health plans
- §46.2. Contributions by employer to accident and health plans
- §47. Exclusion from gross income; rental value of minister's dwelling
- §48. Exclusion from gross income; interest on Louisiana state or local government obligations
- §49. Exclusion from gross income; scholarships and fellowship grants
- §50. Exclusion from gross income; war contract renegotiation payments
- §51. Exclusions from gross income; governmental subsidies
- §52. Exclusion from gross income; compensation or retired pay received by war veterans from United States
- §53. Exclusion from gross income; income from carriage on high seas
- §53.1. Recovery of bad debts, prior taxes, and delinquency amounts
- §53.2. Exclusion from gross income; income from discharge of indebtedness
- §53.3. Repealed by Acts 1972, No. 729, §1.
- §53.4. Exclusions from gross income; amounts of purchase of annuities for certain employees
- §53.5. Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
- §54. Deductions from gross income; interest
- §55. Deductions from gross income; taxes generally
- §56. Deductions from gross income; taxes on shareholders paid by corporation
- §57. Deductions from gross income; charitable and other contributions
- §58. Deductions from gross income; bad debts
- §59. Deductions from gross income; alimony payments
- §59.1. Deduction from gross income; adaptive home improvements
- §60. Deductions from gross income; losses by individuals
- §60.1. Deductions from gross income; casualty losses by individuals
- §61. Deductions from gross income; losses by corporations
- §62. Deductions from gross income; business expenses
- §63. Deductions from gross income; dividends received by corporations
- §64. Deductions from gross income; pension trusts
- §65. Deductions from gross income; depreciation
- §66. Deductions from gross income; depletion
- §67. Deductions from gross income; charges in case of oil and gas wells
- §68. Deductions from gross income; optional standard deduction
- §69. Repealed by Acts 1979, No. 586, §1.
- §70. Blank
- §71. Limitations on deductions for losses from wagering and from wash sales
- §72. Limitations on deductions for capital losses
- §73. Items not deductible; family transactions
- §74. Items not deductible; shrinkage in value of life or terminable interests
- §75. Items not deductible; unpaid expenses and interest
- §76. Items not deductible; amounts allocable to income not taxed
- §77. Items not deductible; miscellaneous
- §78. Items not deductible; construction and application of provisions
- §79. Credits of individuals against net income
- §85. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §86. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §87. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §88. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §89. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
SUBPART D. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
- §91. Period for computation of taxable income
- §92. Period in which items of gross income are included
- §93. Period for which deductions and credits shall be taken
- §94. Installment basis
- §95. Allocation of income and deductions and prevention of tax evasion
- §96. Change of accounting period
- §97. Returns for a period of less than twelve months
- §98. Definitions
SUBPART E. RETURNS AND PAYMENT OF TAX
- §101. Individual returns
- §102. Corporation returns
- §103. Time and place for filing returns; information concerning federal return
- §104. Taxpayer to keep records, etc.
- §105. Payment of tax
- §106. REPEALED BY ACTS 1958, NO. 442, §1.
- §107. Failure to file; penalty
SUBPART F. WITHHOLDING INCOME TAX ON WAGES, AND DECLARATION OF TAX BY INDIVIDUALS
- §111. Definitions
- §112. Income tax withheld at source
- §112.1. Agreements for withholding with United States government
- §113. Liability of employer
- §114. Returns and payment of tax
- §115. Refunds and credits
- §116. Declarations of estimated income tax by individuals
- §117. Time for filing declarations of estimated income tax by individuals
- §117.1. Payment of installments of estimated income tax by individuals
- §118. Failure by individual to pay estimated income tax; penalty
- §119. Criminal penalties
- §120. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- §120.1. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- §120.2. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- §120.3. Refunds and credits
SUBPART G. WILDLIFE HABITAT AND NATURAL HERITAGE TRUST DONATION
SUBPART H. LOUISIANA ASSOCIATION OF COUNCILS ON AGING DONATION
- §120.25. Legislative purpose
- §120.26. Income tax checkoff; donation for Louisiana Association of Councils on Aging
SUBPART I. LOUISIANA MILITARY FAMILY ASSISTANCE FUND CHECKOFF DONATIONS
SUBPART J. COASTAL PROTECTION AND RESTORATION FUND CHECKOFF DONATIONS
SUBPART K. LOUISIANA LUNG CANCER CHECKOFF DONATION
SUBPART L. CHILDREN'S TRUST FUND DONATION
- §120.34. Legislative intent; declaration of purpose and policy
- §120.35. Income tax checkoff; donation for Children's Trust Fund
SUBPART M. POLITICAL PARTY DONATION
SUBPART N. SPECIAL PROVISIONS, DONATION OF TAX REFUNDS
SUBPART O. LOUISIANA BICENTENNIAL COMMISSION AND BATTLE OF NEW ORLEANS BICENTENNIAL COMMISSION DONATION
- §120.38. Repealed by Acts 2016, No. 614, §10(C).
- §120.39. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
SUBPART Q. LOUISIANA OPERATION GAME THIEF CHECKOFF FUND
SUBPART R. LOUISIANA SENIOR CITIZENS TRUST FUND DONATION
- §120.41. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- §120.42. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
SUBPART S. UNITED STATES OLYMPIC COMMITTEE DONATION
- §120.51. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- §120.52. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- §120.53. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- §120.54. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- §120.55. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
SUBPART T. DUCKS UNLIMITED DONATION
SUBPART U. LOUISIANA BREAST CANCER TASK FORCE CHECKOFF DONATION
SUBPART V. STUDENT TUITION ASSISTANCE AND REVENUE TRUST PROGRAM DEPOSITS
SUBPART W. LOUISIANA CANCER CHECKOFF DONATION
SUBPART X. LOUISIANA ANIMAL WELFARE COMMISSION CHECKOFF DONATION
SUBPART Y. LOUISIANA HOUSING TRUST FUND CHECKOFF DONATION
- §120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
SUBPART Z. COMMUNITY-BASED PRIMARY HEALTH CARE INITIATIVE FUND CHECKOFF DONATION
SUBPART AA. THE NATIONAL MULTIPLE SCLEROSIS SOCIETY DONATION
SUBPART BB. LOUISIANA FOOD BANK ASSOCIATION DONATION
SUBPART CC. LOUISIANA MAKE-A-WISH ACT
SUBPART DD. LOUISIANA ASSOCIATION OF UNITED WAYS/LA 2-1-1 DONATION
SUBPART EE. ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE CARE DONATION
SUBPART FF. FRIENDS OF PALMETTO ISLAND STATE PARK, INC. DONATION
SUBPART GG. DREAMS COME TRUE, INC., DONATION
SUBPART HH. CENTER OF EXCELLENCE FOR AUTISM SPECTRUM DISORDER DONATION
SUBPART II. RED CROSS CHECKOFF DONATION
SUBPART JJ. NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATION
- §120.171. Income tax checkoff; donation for New Opportunities Waiver Fund
- §120.181. Repealed by Acts 2018, No. 38, §2.
SUBPART LL. CRESCENT CITY CONNECTION LIGHTING DONATION
SUBPART MM. NEW ORLEANS FERRIES DONATION
SUBPART NN. LOUISIANA NATIONAL GUARD HONOR GUARD FOR MILITARY FUNERALS DONATION
SUBPART OO. BASTION COMMUNITY OF RESILIENCE DONATION
SUBPART PP. THE LOUISIANA YOUTH LEADERSHIP SEMINAR CORPORATION DONATION
SUBPART QQ. THE LIGHTHOUSE FOR THE BLIND IN NEW ORLEANS, INC. DONATION
SUBPART RR. THE LOUISIANA ASSOCIATION FOR THE BLIND DONATION
SUBPART SS. LOUISIANA CENTER FOR THE BLIND
SUBPART TT. AFFILIATED BLIND OF LOUISIANA, INC.
SUBPART UU. LOUISIANA STATE TROOPERS CHARITIES, INC., DONATION
SUBPART VV. THE AMERICAN ROSE SOCIETY DONATION
SUBPART WW. THE EXTRA MILE DONATION
SUBPART XX. LOUISIANA NAVAL WAR MEMORIALCOMMISSION DONATION
SUBPART YY. EMERGE CENTER FOR COMMUNICATION, BEHAVIOR, AND DEVELOPMENT
SUBPART ZZ. LOUISIANA HORSE RESCUE ASSOCIATION DONATION
SUBPART AAA. LOUISIANA COALITION AGAINST DOMESTIC VIOLENCE
PART II. SUPPLEMENTAL PROVISIONS
SUBPART A. EXEMPTION OF CERTAIN CORPORATIONS
SUBPART B. COMPUTATION OF NET INCOME
- §131. Determination of amount of, and recognition of, gain or loss
- §132. Recognition of gain or loss; general rule
- §133. Recognition of gain or loss; exchanges solely in kind
- §134. Receipt of additional consideration
- §135. Exclusion from income; property received in certain corporate liquidations
- §136. Recognition of gain or loss; involuntary conversions
- §137. Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
- §138. Definitions relating to corporate reorganizations
- §139. Adjusted basis for determining gain or loss
- §140. Unadjusted basis; in general
- §141. Unadjusted basis; inventories
- §142. Unadjusted basis; gifts after December 31, 1933
- §143. Unadjusted basis; transfer in trust after December 31, 1933
- §144. Unadjusted basis; gift or transfer in trust before January 1, 1934
- §145. Unadjusted basis; property transmitted at death
- §146. Unadjusted basis; tax free exchanges generally
- §147. Repealed by Acts 1958, No. 443, §1.
- §148. Basis to corporations
- §149. Unadjusted basis; involuntary conversions
- §150. Unadjusted basis; wash sales of stock
- §151. Unadjusted basis; property acquired during affiliation
- §152. Basis of property received in liquidations
- §153. Unadjusted basis; property converted from personal use
- §154. Repealed by Acts 1958, No. 169, §1.
- §155. Unadjusted basis; property acquired before January 1, 1934
- §156. Adjustments in basis for determining gain or loss
- §157. Basis for depreciation
- §158. Basis for depletion
- §159. Distributions by corporations
- §160. Loss from wash sales of stock or securities
- §161. Income from sources partly within and partly without the State of Louisiana
- §162. Fiduciary returns
- §163. Closing by collector of taxable year
- §164. Information at source
- §165. Information by corporations
- §166. Returns of brokers
- §167. Collection of foreign items
SUBPART C. ESTATES AND TRUSTS
- §181. Imposition of tax on estates and trusts
- §182. Net income of estate or trust
- §183. Credits of estate or trust against net income
- §184. Different taxable years
- §185. Employees trusts
- §186. Revocable trusts
- §187. Income for benefit of grantor
- §188. Imposition of tax on real estate investment trusts; computation
SUBPART D. PARTNERSHIPS
- §201. Partners, not partnership, subject to tax; partnership return of income required
- §201.1. Composite returns for nonresident partners or members
- §202. Income of partner
- §203. Partnership computations
- §204. Partner's distributive share
- §205. Determination of basis of partner's interest
- §206. Taxable years of partner and partnership
- §207. Transactions between partner and partnership
- §208. Continuation of partnership
- §209. Nonrecognition of gain or loss on contribution
- §210. Basis of contributing partner's interest
- §211. Basis of property contributed to partnership
- §212. Extent of recognition of gain or loss on distribution
- §213. Basis of distributed property other than money
- §214. Basis of distributee partner's interest
- §215. Optional adjustment to basis of undistributed partnership property
- §216. Payments to a retiring partner or a deceased partner's successor in interest
- §217. Recognition and character of gain or loss on sale or exchange
- §218. Basis of transferee partner's interest
- §219. Optional adjustment to basis of partnership property
- §220. Treatment of certain liabilities
- §220.1. Manner of electing optional adjustment to basis of partnership property
- §220.2. Rules for allocation of basis
- §220.3. Terms defined
SUBPART E. INSURANCE COMPANIES
- §221. Tax on life insurance companies
- §222. Gross income of life insurance companies
- §223. Net income of life insurance companies
- §224. Insurance companies other than life or mutual
- §225. Computation of gross income
- §226. Mutual insurance companies other than life
- §227. Offset against tax
SUBPART F. NONRESIDENT INDIVIDUALS AND CORPORATIONS
- §241. Net income subject to tax
- §242. Segregation of items of gross income
- §243. Computation of net allocable income from Louisiana sources
- §244. Computation of net apportionable income from Louisiana sources
- §245. Determination of Louisiana apportionment percent
- §246. Corporations; deduction from net income from Louisiana sources
- §247. Allowance of deductions and credits
- §248. Repealed by Acts 1958, No. 442, §1
- §249. Repealed by Acts 1968, No. 106, §10
SUBPART G. OVERPAYMENTS
- §261. Refunds and credits; general rules
- §262. Overpayment of installment
- §263. Overpayment arising from renegotiation of war contract
- §264. Overpayments arising from allowance of deductions for bad debts or worthless stock
- §265. Credits arising from refunds by utilities
SUBPART H. ADMINISTRATIVE PROVISIONS
- §281. Administration; general
- §282. Collection from transferee or fiduciary; procedure
- §283. Notice of fiduciary relationship
- §284. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §285. Disposition of collections
- §285.1. Repealed by Acts 1973, Ex.Sess., No. 8, §2.
PART II-A. LOUISIANA CORPORATION INCOME TAX
SUBPART A - INTRODUCTORY PROVISIONS, TAX LEVY, RATES OF TAX; CREDITS
- §287.2. Short title
- §287.3. §§287.3 - 287.10. (Blank)
- §287.11. Tax imposed
- §287.12. Rates of tax
- §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.
SUBPART B - COMPUTATION OF LOUISIANA TAXABLE INCOME
- §287.61. Gross income defined
- §287.63. Allowable deductions defined
- §287.65. Net income defined
- §287.67. Louisiana net income defined
- §287.69. Louisiana taxable income defined
- §287.71. Modifications to federal gross income
- §287.73. Modifications to deductions from gross income allowed by federal law
- §287.75. Computation of net income
- §287.77. Computation of Louisiana net income or loss
- §287.79. Computation of Louisiana taxable income
- §287.81. Items not deductible; amounts attributable to income not taxed
- §287.82. Corporate deductions; add-back of certain intangible expenses; interest and management fees
- §287.83. Taxes not deductible
- §287.85. Federal income tax deduction
- §287.86. Net operating loss deduction
- §287.91. Determination of Louisiana net income or loss
- §287.92. Segregation of items of gross income
- §287.93. Computation of net allocable income from Louisiana sources
- §287.94. Computation of net apportionable income from Louisiana sources
- §287.95. Determination of Louisiana apportionment percent
SUBPART C - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
- §287.441. Accounting periods, methods of accounting, and adjustments
- §287.442. Exceptions to taxable year of inclusion; taxable year deductions taken
- §287.443. Effective dates, taxable year, 52-53 week year
- §287.444. Returns for a period of less than twelve months, special tax computation
- §287.445. Special adjustment for long-term contracts
- §287.480. Special adjustments by the secretary
SUBPART D - EXEMPT ORGANIZATIONS
- §287.501. Exemption from tax on corporations
- §287.521. Farmers' cooperatives; all cooperatives
- §287.526. Shipowners' protection and indemnity associations
- §287.527. Political organizations
- §287.528. Homeowners' associations
SUBPART E - ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES
- §287.601. Notice or regulations requiring records, statements, and special returns
- §287.611. General requirement of return, statement, or list
- §287.612. Corporation returns
- §287.613. Alternative forms and instructions
- §287.614. Time and place for filing returns; information concerning federal return; extension of time to file
- §287.621. Failure to file; penalty
- §287.623. Period covered by returns or other documents
- §287.625. Computations on returns or other documents
- §287.627. Identifying number; information
- §287.641. Due date of tax
- §287.651. Payment of tax
- §287.654. Installment payments of estimated income tax by corporations
- §287.655. Failure by corporation to pay estimated income tax
- §287.656. Adjustment of overpayment of estimated income tax by corporation
- §287.657. Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016.
- §287.659. Refunds and credits; general rules
- §287.660. Overpayment of installment
- §287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
- §287.663. Overpayments arising from allowance of deductions for bad debts or worthless stock
- §287.664. Credits arising from refunds by utilities
- §287.681. Administration
- §287.682. Collection from transferee or fiduciary; procedure
- §287.683. Notice of fiduciary relationship
SUBPART F. DEFINITIONS AND SPECIAL PROVISIONS
- §287.701. Definitions, use of terms and purpose
- §287.702. Effect of Election Out of Federal Partnership Provisions
- §287.732. S corporations
- §287.732.1. Qualified Subchapter S subsidiaries
- §287.732.2. Election for S corporations and other flow-through entities
- §287.733. Corporations filing consolidated federal returns
- §287.734. Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
- §287.736. Real Estate Investment Trusts (REITs)
- §287.738. Other inclusions and exclusions from gross income
- §287.741. Special rule for leases
- §287.743. Deductions from gross income; charges in case of oil and gas wells
- §287.745. Deductions from gross income; depletion
- §287.746. Adjustments to income and deductions
- §287.747. Situs of stock cancelled or redeemed in liquidation
- §287.748. Corporation tax credit; re-entrant jobs credit
- §287.749. Jobs credit
- §287.750. Repealed by Acts 2005, No. 401, §2, eff. for all taxable periods beginning after Dec. 31, 2005.
- §287.751. Reconciliation of transitional differences
- §287.752. Tax credit for employment of first-time nonviolent offenders
- §287.753. Neighborhood assistance tax credit
- §287.755. Tax credit for contributions to educational institutions
- §287.756. Tax credit for environmental equipment purchases
- §287.757. Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.
- §287.758. Tax credit for bone marrow donor expense
- §287.759. Tax credit for employee and dependent health insurance coverage
- §287.785. Rules and regulations
PART III. PROVISIONS FOR INDIVIDUALS
- §290. Purpose
- §291. Application of Part
- §292. Inconsistent provisions
- §292.1. Special authority for the secretary with respect to military service in the Persian Gulf area
- §292.2. Special grant of authority for the secretary with respect to military service in Bosnia
- §292.3. Special authority for the secretary with respect to certain military service in the uniformed services
- §293. Definitions
- §294. Personal exemptions and credit for dependents
- §295. Tax imposed on individuals; administration
- §296. Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.
- §296.1. No-return option
- §296.2. Suspension and denial of renewal of drivers' licenses
- §296.3. Suspension, revocation, or denial of hunting and fishing licenses
- §297. Reduction to tax due
- §297.1. Tax deduction; medical savings accounts
- §297.2. Reduction to tax due
- §297.3. Exclusion from income; S Bank shareholder non-taxable income
- §297.4. Reduction to tax due; certain child care expenses
- §297.5. Exemption from income; payments received from the Louisiana Military Family Assistance Fund
- §297.6. Reduction to tax due; rehabilitation of residential structures
- §297.7. Property insurance tax credit
- §297.8. Earned income tax credit
- §297.9. Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
- §297.10. Tax deduction; elementary and secondary school tuition
- §297.11. Tax deduction; educational expenses for home-schooled children
- §297.12. Tax deduction; fees and other educational expenses for a quality public education
- §297.13. Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
- §297.14. Flow-through entity exclusion
- §297.15. Tax deduction; educational expenses; COVID-19 pandemic in 2020
- §298. Federal taxes on exempt income and limitations on the tax under this Chapter
- §299. Nonseparability
PART IV. OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN STATE AGENCIES
- §299.1. Purpose
- §299.2. Definitions
- §299.3. Offset request
- §299.4. Authority of the secretary; provision for rules and regulations
- §299.5. Procedure for making offset claims
- §299.6. Disallowance of claims by secretary
- §299.7. Offset and remittance to the claimant; escrow account; removal from escrow account
- §299.8. Notice of offset
- §299.9. Remittance; equivalent of refund
- §299.10. Liability of secretary
- §299.11. Ranking and priority of claims
- §299.12. Contest of offset
- §299.13. Waiver of right to contest offset
- §299.14. Form of contest
- §299.15. Disposition and appeal of contests
- §299.16. Delay for appeal
- §299.17. Notice of completion of offset
- §299.18. Refund of excess of offset over debt
- §299.19. Rules and regulations of claiming agency
- §299.20. Fees from offset claims
- §299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole
PART V. OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN PERSONS
- §299.31. Purpose
- §299.32. Definitions
- §299.33. Offset request
- §299.34. Authority of the secretary; provision for rules and regulations
- §299.35. Procedure for making offset claims
- §299.36. Disallowance of claims by secretary
- §299.37. Offset and remittance to the claimant
- §299.38. Notice of offset
- §299.39. Remittance; equivalent of refund
- §299.40. Liability of secretary
- §299.41. Ranking and priority of claims
PART VI. INCOME TAX ON ESTATES AND TRUSTS
- §300.1. Tax imposed
- §300.2. Application of Part
- §300.3. Residents and nonresidents
- §300.4. Intent, purpose
- §300.5. Fiduciary responsibility
- §300.6. Louisiana taxable income of resident estate or trust
- §300.7. Louisiana taxable income of nonresident estate or trust
- §300.8. Repealed by Acts 1998, No. 61, §2.
- §300.9. Tax credit
- §300.10. Definitions
- §300.11. Inconsistent provisions
CHAPTER 2. SALES TAX NOTE: This provision of law was included in the Unconstitutional Statutes Biennial Report to the Legislature, dated March 14, 2016.
- §301. Definitions
- §301.1. Telecommunications and ancillary services
- §301.2. Sales Tax Streamlining and Modernization Commission
- §302. Imposition of tax
- §302.1. Exemptions from lease or rental tax, helicopters
- §302.2. Disposition of certain collections in the city of Shreveport
- §302.3. Disposition of certain collections in the city of Bossier City
- §302.4. Disposition of certain collections in Madison and Richland Parishes
- §302.5. Disposition of certain collections in Vernon Parish
- §302.6. Disposition of certain collections in Avoyelles Parish
- §302.7. Disposition of certain collections in Ouachita Parish
- §302.8. Disposition of certain collections in Lincoln Parish
- §302.9. Disposition of certain collections in Morehouse Parish
- §302.10. Disposition of certain collections in Natchitoches Parish
- §302.11. Disposition of certain collections in St. Charles Parish
- §302.12. Disposition of certain collections in Calcasieu Parish
- §302.13. Disposition of certain collections in Iberia Parish
- §302.14. Disposition of certain collections in Calcasieu Parish
- §302.15. Disposition of certain collections in Webster Parish
- §302.16. Disposition of certain collections in Winn Parish
- §302.17. Disposition of certain collections in Tangipahoa Parish
- §302.18. Disposition of certain collections in Lafayette Parish
- §302.19. Disposition of certain collections in Lafourche Parish
- §302.20. Disposition of certain collections in Terrebonne Parish
- §302.21. Disposition of certain collections in Ascension Parish
- §302.22. Acadia Parish Visitor Enterprise Fund
- §302.23. Disposition of certain collections in Vermilion Parish
- §302.24. Disposition of certain collections in Beauregard Parish
- §302.25. Disposition of certain collections in Cameron Parish
- §302.26. Disposition of certain collections in St. Tammany Parish
- §302.27. Disposition of certain collections in St. Martin Parish
- §302.28. Disposition of certain collections in Pointe Coupee Parish
- §302.29. Disposition of certain collections in East Baton Rouge Parish
- §302.30. Disposition of certain collections in Rapides Parish
- §302.31. Disposition of certain collections in West Carroll Parish
- §302.32. Disposition of certain collections in East Carroll Parish
- §302.33. Disposition of certain collections in Tensas Parish
- §302.34. Disposition of certain collections in Franklin Parish
- §302.35. Disposition of certain collections in Jackson Parish
- §302.36. Disposition of certain collections in Allen Parish
- §302.37. Disposition of certain collections in Sabine Parish
- §302.38. Disposition of certain collections in Jefferson Davis Parish
- §302.39. Disposition of certain collections in DeSoto Parish
- §302.40. Disposition of certain collections in Plaquemines Parish
- §302.41. Disposition of certain collections in Livingston Parish
- §302.42. Disposition of certain collections in the town of Homer in Claiborne Parish
- §302.43. Disposition of certain collections in Union Parish
- §302.44. Disposition of certain collections in St. Mary Parish
- §302.45. Disposition of certain collections in Red River Parish
- §302.46. Disposition of certain collections in West Feliciana Parish
- §302.47. Disposition of certain collections in East Feliciana Parish
- §302.48. Disposition of certain collections in LaSalle Parish
- §302.49. Disposition of certain collections in Evangeline Parish
- §302.50. Disposition of certain collections in the city of Baker
- §302.51. Disposition of certain collections in Bienville Parish
- §302.52. Disposition of certain collections in Claiborne Parish
- §302.53. Disposition of certain collections in Concordia Parish
- §302.54. Allocation of certain collections in Vernon Parish
- §302.55. Disposition of certain collections in Grant Parish
- §302.56. Disposition of certain collections in Orleans Parish
- §303. Collection
- §303.1. Direct Payment Numbers
- §304. Treatment of tax by dealer
- §305. Exclusions and exemptions from the tax
- §305.1. Exclusions and exemptions; ships and ships' supplies
- §305.2. Exclusions and exemptions; insulin, prescription and nonprescription
- §305.3. Exclusions and exemptions; seeds used in planting of crops
- §305.4. Repealed by Acts 1985, No. 631, §2, eff. July 16, 1985.
- §305.5. Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.
- §305.6. Exclusions and exemptions; Little Theater tickets
- §305.7. Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
- §305.8. Exclusions and exemptions; pesticides used for agricultural purposes
- §305.9. Exclusions and exemptions; motion picture film rental
- §305.10. Exclusions and exemptions; property purchase for first use outside the state
- §305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy
- §305.12. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.13. Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
- §305.14. Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
- §305.15. Exclusions and exemptions; sales or purchases by individuals who are blind
- §305.16. Exclusions and exemptions; cable television installation and repair
- §305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
- §305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
- §305.19. Exclusions and exemptions; leased vessels used in the production of minerals
- §305.20. Exclusions and exemptions; Louisiana commercial fishermen
- §305.21. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.22. Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.
- §305.23. Repealed by Acts 1982, No. 415, §3
- §305.24. Student farmer exemption
- §305.25. Exclusions and exemptions; farm equipment
- §305.26. Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
- §305.27. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.28. Exclusions and exemptions; gasohol
- §305.29. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.30. Exclusions and exemptions; Plaquemines Parish
- §305.31. Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
- §305.32. Repealed by Acts 1982, No. 44, §1.
- §305.33. Exclusions and exemptions; nonprofit retirement centers
- §305.34. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.35. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §305.36. Exclusions and exemptions; motor vehicles
- §305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
- §305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
- §305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
- §305.40. Exclusions and exemptions; purchases of Mardi Gras specialty items
- §305.41. Exclusions and exemptions; Ducks Unlimited; Bass Life
- §305.42. Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
- §305.43. Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
- §305.44. Exclusions and exemptions; raw materials used in printing process
- §305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
- §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
- §305.47. Exclusions and exemptions; pharmaceutical samples distributed without charge
- §305.48. Exemption; automobiles owned by military personnel
- §305.49. Catalog distribution; exemption
- §305.50. Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
- §305.51. Exemption; utilities used by steelworks and blast furnaces
- §305.52. Exemption; custom computer software
- §305.53. Exclusions and exemptions; sickle cell disease organizations
- §305.54. Exemption; Annual Louisiana Sales Tax Holidays Act
- §305.55. Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
- §305.56. Exemption; off-road vehicles; out-of-state buyers
- §305.57. Exemptions; sale of art work
- §305.58. Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
- §305.59. Exemption; charitable residential construction
- §305.60. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
- §305.61. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
- §305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday
- §305.63. Exemption; commercial farm irrigation equipment
- §305.64. Exemption; qualifying radiation therapy treatment centers
- §305.65. Exemption; charitable residential construction, rehabilitation, and renovation; limitation
- §305.66. Exemption; parish councils on aging
- §305.67. Exemption; breastfeeding items
- §305.68. Exemption; Fore!Kids Foundation
- §305.69. Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.
- §305.70. Exemption; "Make It Right Foundation"
- §305.71. Exemption; St. Bernard Project, Inc.
- §305.72. Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities
- §305.73. Rebates; sales and use tax for fiber-optic cable equipment
- §305.74. Exemption; sales tax holiday; November 20th and 21st, 2020; Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic
- §306. Returns and payment of tax; penalty for absorption
- §306.1. Collection from interstate and foreign transportation dealers
- §306.2. Collection from certain interstate and foreign transportation dealers
- §306.3. Donations to the Louisiana Military Family Assistance Fund
- §306.4. Registration of dealers; sale, lease, or rental through online forums
- §306.5. Annual reporting requirement
- §307. Collector's authority to determine the tax in certain cases
- §308. Termination or transfer of business
- §309. Dealers required to keep records
- §309.1. Sales in Louisiana of tangible personal property and taxable services by a dealer or remote retailer; the provision of lists, notices, and statements by a dealer or remote retailer
- §310. Wholesalers and jobbers required to keep records
- §311. Collector's authority to examine records of transportation companies
- §312. Failure to pay tax on imported tangible personal property; grounds for attachment
- §313. System of import permits; seizure and forfeiture of vehicles used in importing without permit
- §314. Failure to pay tax; rule to cease business
- §315. Sales returned to dealer; credit or refund of tax
- §315.1. Sales tax refund
- §315.2. Sales tax refund; new housing construction
- §315.3. Sales tax refund; sales and rentals covered by Medicare
- §315.4. Sales and use tax credit; waiver of homestead exemption
- §315.5. Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
- §316. Collector to provide forms
- §317. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §318. Disposition of collections
CHAPTER 2-A. ADDITIONAL SALES AND USE TAX
- §321. Imposition of tax
- §321.1. Imposition of tax
- §322. Collection of the tax
- §322.1. Disposition of certain collections in Ouachita Parish
- §322.2. Disposition of certain collections in West Carroll Parish
- §322.3. Disposition of certain collections in East Carroll Parish
- §322.4. Disposition of certain collections in Tensas Parish
- §322.5. Disposition of certain collections in Tangipahoa Parish
- §322.6. Disposition of certain collections in Washington Parish
- §322.7. Disposition of certain collections in Allen Parish
- §322.8. Disposition of certain funds in Beauregard Parish
- §322.9. Disposition of certain collections in East Baton Rouge Parish
- §322.10. Disposition of certain collections in Sabine Parish
- §322.11. Disposition of certain collections in Calcasieu Parish
- §322.12. Disposition of certain collections in Cameron Parish
- §322.13. Disposition of certain collections in Natchitoches Parish
- §322.14. Disposition of certain collections in Jefferson Davis Parish
- §322.15. Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
- §322.16. Disposition of certain collections in Winn Parish
- §322.17. Disposition of certain collections in Morehouse Parish
- §322.18. Disposition of certain collections in Madison and Richland Parishes
- §322.19. Disposition of certain collections in Vernon Parish
- §322.20. Disposition of certain collections in Plaquemines Parish
- §322.21. Disposition of certain collections in Livingston Parish
- §322.22. Disposition of certain collections in the town of Homer in Claiborne Parish
- §322.23. Disposition of certain collections in Union Parish
- §322.24. Disposition of certain collections in Terrebonne Parish
- §322.25. Disposition of certain collections in St. Mary Parish
- §322.26. Disposition of certain collections in West Feliciana Parish
- §322.27. Disposition of certain collections in East Feliciana Parish
- §322.28. Disposition of certain collections in Lafayette Parish
- §322.29. Disposition of certain collections in Avoyelles Parish
- §322.30. Disposition of certain collections in the cities of Shreveport and Bossier City
- §322.31. Disposition of certain collections in Vermilion Parish
- §322.32. Disposition of certain collections in Rapides Parish
- §322.33. Disposition of certain collections in Lincoln Parish
- §322.34. Disposition of certain collections in the parish of Jefferson
- §322.35. Disposition of certain collections in LaSalle Parish
- §322.36. Disposition of certain collections in Caldwell Parish
- §322.37. Disposition of certain collections in St. Tammany Parish
- §322.38. Disposition of certain collections in Orleans Parish
- §322.39. Disposition of certain collections in St. Bernard Parish
- §322.40. Disposition of certain collections in Red River Parish
- §322.41. Disposition of certain collections in Evangeline Parish
- §322.42. Disposition of certain collections in the city of Baker
- §322.43. Disposition of certain collections in Bienville Parish
- §322.44. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
- §322.45. Disposition of certain collections in Concordia Parish
- §322.46. Disposition of certain collections in Lafourche Parish
- §322.47. Disposition of certain collections in Webster Parish
- §322.48. Disposition of certain collections in Grant Parish
- §322.49. Disposition of certain collections in Orleans Parish
- §323. Repealed by Acts 1986, No. 389, §2.
- §324. Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
- §325. Repealed by Acts 1988, No. 2, §2.
CHAPTER 2-B. ADDITIONAL SALES AND USE TAX; USE TAX ON LIMESTONE AGGREGATE NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions.
- §331. Imposition of tax
- §332. Collection of the tax
- §332.1. Disposition of certain collections in the parish of Jefferson
- §332.2. Disposition of certain collections in East Baton Rouge Parish
- §332.3. Disposition of certain collections in Vernon Parish
- §332.4. Disposition of certain collections in St. John the Baptist Parish
- §332.5. Disposition of certain collections in Natchitoches Parish
- §332.6. Disposition of certain collections in the city of Shreveport
- §332.7. Disposition of certain collections in the city of Bossier City
- §332.8. Disposition of certain collections in Washington Parish
- §332.9. Disposition of certain collections in parish of Lafayette
- §332.10. Disposition of certain collections in Orleans Parish
- §332.11. Disposition of certain collections in Vermilion Parish
- §332.12. Disposition of certain collections in Beauregard Parish
- §332.13. Disposition of certain collections in St. Tammany Parish
- §332.14. Disposition of certain collections in Tangipahoa Parish
- §332.15. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
- §332.16. Disposition of certain collections in Ouachita Parish
- §332.17. Disposition of certain collections in Pointe Coupee Parish
- §332.18. Disposition of certain collections in Iberville Parish
- §332.19. Disposition of certain collections in West Baton Rouge Parish
- §332.20. Disposition of certain collections in St. Landry Parish
- §332.21. Disposition of certain collections in Avoyelles Parish
- §332.22. Disposition of certain collections in St. Bernard Parish
- §332.23. Disposition of certain collections in St. James Parish
- §332.24. Disposition of certain collections in St. Charles Parish
- §332.25. Disposition of certain collections in West Carroll Parish
- §332.26. Disposition of certain collections in East Carroll Parish
- §332.27. Disposition of certain collections in Tensas Parish
- §332.28. Disposition of certain collections in Allen Parish
- §332.29. Disposition of certain collections in Sabine Parish
- §332.30. Disposition of certain collections in Calcasieu Parish
- §332.31. Disposition of certain collections in Cameron Parish
- §332.32. Disposition of certain collections in Jefferson Davis Parish
- §332.33. Disposition of certain collections in Winn Parish
- §332.34. Disposition of certain collections in Morehouse Parish
- §332.35. Disposition of certain collections in Plaquemines Parish
- §332.36. Disposition of certain collections in Livingston Parish
- §332.37. Disposition of certain collections in the town of Homer in Claiborne Parish
- §332.38. Disposition of certain collections in Union Parish
- §332.39. Disposition of certain collections in Terrebonne Parish
- §332.40. Disposition of certain collections in St. Mary Parish
- §332.41. Disposition of certain collections in West Feliciana Parish
- §332.42. Disposition of certain collections in East Feliciana Parish
- §332.43. Disposition of certain collections in Lincoln Parish
- §332.44. Disposition of certain collections in Madison and Richland Parishes
- §332.45. Disposition of certain collections in Red River Parish
- §332.46. Disposition of certain collections in LaSalle Parish
- §332.47. Disposition of certain collections in Evangeline Parish
- §332.48. Disposition of certain collections in the city of Baker
- §332.49. Disposition of certain collections in Bienville Parish
- §332.50. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
- §332.51. Disposition of certain collections in Concordia Parish
- §332.52. Disposition of certain collections in Lafourche Parish
- §332.53. Disposition of certain collections in Webster Parish
- §332.54. Disposition of certain collections in Grant Parish
- §332.55. Disposition of certain collections in Orleans Parish
- §333. Use tax on limestone aggregate
CHAPTER 2-C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT
- §335.1. Short title
- §335.2. Definitions
- §335.3. Policy
- §335.4. Multistate discussions; Streamlined Sales and Use Tax Agreement
- §335.5. Louisiana law unmodified
- §335.6. Agreement prerequisites
- §335.7. Cooperating sovereigns
- §335.8. Agreement beneficiaries; standing
- §335.9. Certified service provider; certified automated system; proprietary system
CHAPTER 2-D. UNIFORM LOCAL SALES TAX CODE
PART A. GENERAL PROVISIONS
PART B. LEVY OF TAXES
- §337.3. Imposition of political subdivision tax
- §337.4. Levy of sales and use taxes
- §337.5. Local sales and use taxes effective date
PART II. LEVY AND COLLECTION OF TAXES
SUBPART A. GENERAL PROVISIONS
PART C. DEFINITIONS, EXCLUSIONS, EXEMPTIONS, AND OTHER PROHIBITIONS
- §337.6. Definitions
- §337.7. Exemptions generally
- §337.8. Prohibited exemptions; specific application required
- §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable
- §337.10. Optional exclusions and exemptions
- §337.10.1. Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish
- §337.10.2. Local sales and use tax; feminine hygiene products and diapers; definitions
- §337.11. Other provisions applicable to local sales and use tax
- §337.11.1. Local sales and use tax; prescription drugs and pharmacist services; requirements
- §337.11.2. Acadiana Cultural and Entertainment Special District; optional exemption
- §337.11.3. Imposition of tax; prohibition
PART D. COLLECTIONS
- §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
- §337.12.1. Road material construction contracts; determination of where tax is due; requirements and limitations
- §337.13. Collection of sales and use taxes by political subdivisions
- §337.13.1. Power to employ counsel; attorney fees
- §337.14. Central collection commission
- §337.15. Collection
- §337.16. Authority to collect local sales and use taxes
- §337.16.1. Agreements for collection by collector of revenue of taxes due the city of New Orleans
- §337.16.2. Contents of agreement for collection of taxes; termination date
- §337.16.3. Enforcement of payment of taxes
- §337.16.4. Charge for collection; remitting amounts collected
- §337.16.5. Collector to be furnished copies of ordinances and regulations
- §337.16.6. Collector to be furnished list of taxpayers; records made available
- §337.17. Treatment of tax by dealer
PART E. RETURNS
- §337.18. Returns and payment of tax; penalty for absorption
- §337.19. Withholding of state funds; assessment and collection standards
- §337.20. Collection from interstate and foreign transportation dealers
- §337.20.1. Collection from certain interstate and foreign transportation dealers
- §337.21. Termination or transfer of business
- §337.22. Sales and use tax returns
- §337.23. Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violations
PART F. GENERAL ADMINISTRATIVE ENFORCEMENT
- §337.24. Miscellaneous administrative provisions
- §337.25. Authority of collectors to sue
- §337.26. Contracts for purposes relating to collection of sales and use taxes
- §337.27. Venue
- §337.28. Collector's authority to determine the tax in certain cases
- §337.28.1. Arbitrary assessments prohibited
- §337.29. Dealers required to keep records
- §337.30. Wholesalers and jobbers required to keep records
- §337.31. Collector's authority to examine records of transportation companies
- §337.32. Failure to pay tax on imported tangible personal property; grounds for attachment
- §337.33. Failure to pay tax; rule to cease business
- §337.34. Sales returned to dealer; credit or refund of tax
- §337.35. Collector's duty to determine correct tax
- §337.36. Power to examine records and premises of taxpayer
- §337.37. Retention of records by taxpayers
- §337.38. Power to request records in machine-sensible format
- §337.39. Power to examine the records of third parties
- §337.40. Power to conduct hearings
- §337.41. Power to subpoena witnesses; fees
- §337.42. Notice to attend hearings; how given
- §337.43. Procedure to compel witnesses to attend and to testify at hearing
- §337.44. Rule to show cause and examination of judgment debtor
- §337.45. Alternative remedies for the collection of taxes
- §337.46. Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
- §337.47. Special authority to recover rebates
- §337.48. Determination and notice of tax due
- §337.49. Protest to collector's determination of tax due
- §337.50. Assessment of tax, interest, and penalties
- §337.51. Notice of assessment and right to appeal
- §337.51.1. Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.
- §337.52. Waiver of restrictions and delays
- §337.53. Assessment and notice when tax is in jeopardy
- §337.54. Assessment and claims in bankruptcy and receivership
- §337.55. Assessment of tax shown on face of taxpayer's returns
- §337.56. Collection by distraint and sale authorized
- §337.57. Distraint defined
- §337.58. Distraint procedure
- §337.59. Surrender of property subject to distraint
- §337.60. Sale of distrained property
- §337.61. Collection by summary court proceeding authorized
- §337.62. Injunctions prohibited
- §337.63. Remittance of tax under protest; suits to recover
- §337.64. Alternative remedy for dealers
- §337.65. Tax obligation to constitute a lien, privilege and mortgage
- §337.66. Cancellation of lien, privilege, and mortgage
- §337.67. Suspension and interruption of prescription
- §337.68. Prescription of assessments as judgments
- §337.69. Interest on unpaid taxes
- §337.70. Penalty for failure to make timely return
- §337.71. Waiver of penalty for delinquent filing or delinquent payment
- §337.72. Penalty for false or fraudulent return
- §337.73. Negligence penalty
- §337.74. Insufficient funds check in payment of taxes; penalty
- §337.75. Examination and hearing costs
- §337.76. Distraint cost penalty
- §337.77. Refunds of overpayments authorized
- §337.78. Crediting or offset of overpayments against other obligations
- §337.79. Prescription of refunds or credits
- §337.80. Interest on refunds or credits
- §337.81. Appeals from the collector's disallowance of refund claim
- §337.81.1. Board of Tax Appeals; finding of overpayment upon appeal from assessment
- §337.82. Criminal penalty for failing to account for local tax monies
- §337.83. Criminal penalty for evasion of tax
- §337.84. Running of time limitations for criminal offenses
- §337.85. Payment of taxes by receivers, referees, trustees or liquidators
- §337.86. Credit for taxes paid
PART G. POST-SESSION UPDATE PROCEDURE
PART H. UNIFORM LOCAL SALES TAX ADMINISTRATIVE PROCEDURE ACT
- §337.91. Purpose; form of citation
- §337.92. Definitions
- §337.93. Public information; adoption of rules; availability of rules and orders
- §337.94. Procedure for adoption of rules
- §337.95. Filing; taking effect of rules
- §337.96. Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
- §337.97. Judicial review of validity or applicability of rules
- §337.98. Appeals
- §337.99. Review of board rules
- §337.100. Legislative veto, amendment, or suspension of rules and regulations
- §337.101. Procedures to seek uniformity of interpretation of common or local sales tax law
- §337.102. Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties
PART I. LOCAL SALES TAXES
- §338.1. Tax authorized; rate; sales tax districts; certain municipalities
- §338.2. Tax authorized; rate; town of St. Francisville
- §338.3. Sales tax authorized; rate; town of Zachary
- §338.4. Tax authorized; city of New Orleans
- §338.5. Tax authorized; rate; city of New Iberia
- §338.6. Tax authorized; rate; city of Jeanerette
- §338.7. Tax authorized; rate; city of Monroe
- §338.8. Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
- §338.9. Tax authorized; rate; St. Landry Parish municipalities
- §338.10. Tax authorized; Iberia Parish
- §338.11. Village of Maurice; additional sales and use tax authorized
- §338.12. City of Monroe; authority to levy additional sales and use taxes
- §338.13. Additional sales and use tax in certain home rule municipalities
- §338.14. City of Minden; authority to levy additional sales and use tax
- §338.15. Tax authorized; rate; town of Merryville
- §338.16. City of Shreveport; authority to levy additional sales and use tax
- §338.17. Municipalities in Tensas Parish; authority to levy additional sales and use tax
- §338.18. City of Bogalusa; authority to levy additional sales and use tax
- §338.19. City of Bastrop; authority to levy additional sales and use tax
- §338.20. Town of Springfield; authority to levy additional sales and use tax
- §338.21. Town of Lake Providence; authority to levy additional sales and use tax
- §338.22. Village of Baskin; authority to levy additional sales and use tax
- §338.23. City of Monroe; authority to levy additional sales and use tax
- §338.24. City of Winnsboro; authority to levy additional sales and use tax
- §338.24.1. Town of Homer; authority to levy additional sales and use tax
- §338.24.2. Town of Jonesville; sales and use tax; authorization
- §338.24.3. City of Carencro; authority to levy additional sales and use tax
- §338.24.4. Town of Duson; authority to levy additional sales and use tax
- §338.24.5. City of Scott; authority to levy additional sales and use tax
- §338.24.6. City of Abbeville; authority to levy additional sales and use tax
- §338.25. Imposition of tax; election
- §338.26. Cumulative nature of tax; collection
- §338.27. Ordinance imposing tax; purposes of tax
- §338.28. Repeal
- §338.29. Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
- §338.30. Funding of sales tax revenues
- §338.31. Authority to issue bonds
- §338.32. Election
- §338.33. Form and term of bonds
- §338.34. Security for bonds
- §338.35. Pledge of revenues; rights of bondholders
- §338.36. Priorities
- §338.37. Discontinuance or decrease of tax prohibited
- §338.38. Resolutions; contents
- §338.39. Advertisement for bids; private sale
- §338.40. Trust fund
- §338.41. Regularity of proceedings; recital on bonds
- §338.42. Registration
- §338.43. Tax exemption; bonds as security
- §338.44. Provisions as cumulative
- §338.45. Negotiability
- §338.46. Publication of resolution; prescription on testing validity
- §338.47. City of New Orleans; not applicable
- §338.48. Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
- §338.49. Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- §338.50. Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- §338.51. Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- §338.52. Tax authorized; rate
- §338.53. Collection of sales and use taxes in certain parishes
- §338.54. Additional sales and use tax authorized
- §338.54.1. Sales and use rate tax limits; Lafourche Parish
- §338.55. Additional sales and use tax authorized
- §338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- §338.57. Authorization to levy and collect additional sales and use tax in Morehouse Parish
- §338.58. Authorization to levy and collect additional sales and use tax in Livingston Parish
- §338.59. Authorization to levy and collect additional sales and use tax in Catahoula Parish
- §338.60. Authorization to levy and collect additional sales and use tax in Tensas Parish
- §338.61. Authorization to levy and collect additional sales and use tax in Tensas Parish
- §338.62. Authorization to levy and collect additional sales and use tax; Livingston Parish
- §338.63. Authorization to levy and collect additional sales and use tax in Richland Parish
- §338.64. Authorization to levy and collect additional sales and use tax in St. Helena Parish
- §338.64.1. Authorization to levy and collect additional sales and use tax in Iberville Parish
- §338.65. Election
- §338.66. Sales and use taxes of political subdivisions; authorized use after election
- §338.67. Division of avails or proceeds of tax; uses
- §338.68. Funding of tax receipts into bonds
- §338.69. Elections on tax and funding into bonds
- §338.70. Form and term of bonds; interest rate
- §338.71. Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
- §338.72. Certification of regularity of proceedings
- §338.73. Registration of bonds; incontestability
- §338.74. Tax exemption
- §338.75. Powers not limited by other laws
- §338.76. Negotiable quality of bonds
- §338.77. Contesting legality of bonds; presumptions
- §338.78. Present sales or use tax laws not prejudiced; funding rights
- §338.79. West Feliciana Parish School Board; levy authorized
- §338.80. Ordinance; approval by qualified electors
- §338.81. Tax as additional; collection
- §338.82. Purpose for tax
- §338.83. Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
- §338.84. Parish and city school boards; authority to levy sales tax; use of proceeds; report format
- §338.85. Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
- §338.86. Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
- §338.87. Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
- §338.88. St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- §338.89. Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- §338.90. West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- §338.91. Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
- §338.92. Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
- §338.93. Sales and use tax; authorization to levy and collect
- §338.94. Allocation and distribution of proceeds
- §338.95. General powers of board; liberal construction
- §338.96. Prior levies unaffected
- §338.97. Sabine Parish governing authority; authority to levy sales tax; use of proceeds
- §338.98. St. Bernard parish; additional sales and use tax
- §338.99. Imposition by ordinance; election
- §338.100. Tax as additional; collection
- §338.101. Purpose of tax; dedication of revenues
- §338.102. Bonds
- §338.103. Proceedings validated
- §338.104. Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
- §338.105. Jefferson Parish School Board; authority to levy additional sales tax
- §338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
- §338.107. Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
- §338.108. City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
- §338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
- §338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
- §338.111. Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.112. Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.113. City school boards; authority to levy additional sales and use tax; use of proceeds
- §338.114. Certain parish school boards; authority to levy additional sales and use tax
- §338.115. Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.116. West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.117. Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.118. Certain parish school boards, authority to levy additional sales and use tax
- §338.119. St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.122. Ouachita Parish School Board; authority to levy additional sales and use tax
- §338.123. Webster Parish School Board; authority to levy additional sales and use tax
- §338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.125. Caldwell Parish School Board; authority to levy additional sales and use tax
- §338.126. St. Bernard Parish School Board; authority to levy additional sales and use tax
- §338.127. Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.128. Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
- §338.129. Ouachita Parish School Board; authority to levy additional sales and use tax
- §338.130. Calcasieu Parish School Board; authority to levy additional sales and use tax
- §338.131. Beauregard Parish School Board; authority to levy additional sales and use tax
- §338.132. East Carroll Parish School Board; authority to levy additional sales and use tax
- §338.133. Tensas Parish School Board; authority to levy and collect additional sales and use tax
- §338.134. Vermilion Parish School Board; authority to levy and collect additional sales and use tax
- §338.135. Madison Parish School Board; authority to levy and collect additional sales and use tax
- §338.136. Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
- §338.137. West Carroll Parish School Board; authority to levy and collect additional sales and use tax
- §338.138. Additional sales and use tax authorized for Monroe City School Board
- §338.138.1. Lafourche Parish School Board; authority to levy and collect additional sales and use tax
- §338.139. Renewal or continuation of sales and use taxes by political subdivisions
- §338.140. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- §338.141. Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
- §338.142. Central Community School Board; authority to levy additional sales and use tax; use of proceeds
- §338.143. East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
- §338.144. Certain parish school boards; authorization to levy additional sales tax
- §338.145. Imposition by ordinance; approval by voters
- §338.146. Tax as additional
- §338.147. Purpose of tax
- §338.148. Bonds
- §338.149. Lafourche Parish Sales Tax District; authorization for sales and use taxes
- §338.150. Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
- §338.151. Lafayette Parish police jury; sales tax levy authorized
- §338.152. Red River Parish Police Jury; sales tax levy authorized
- §338.153. St. Landry Parish Police Jury; sales tax levy authorized
- §338.154. Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
- §338.155. St. Tammany Parish Police Jury; sales tax levy authorized
- §338.156. Iberia Parish Police Jury; sales tax levy authorized
- §338.157. Ouachita Parish Police Jury; sales tax levy authorized
- §338.158. Concordia Parish, sales tax levy authorized
- §338.159. East Baton Rouge Parish; sales and use tax authorized
- §338.160. Rapides Parish sales tax authorized
- §338.161. Rapides Parish; recall of sales tax
- §338.162. Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
- §338.163. Acadia Parish sales tax authorized
- §338.164. West Ascension Parish Hospital Service District; sales tax levy authorized
- §338.165. Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
- §338.166. Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
- §338.167. Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
- §338.168. East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
- §338.169. Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
- §338.170. West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
- §338.171. Grant Parish Police Jury; sales and use tax authorized
- §338.172. Natchitoches Parish sales taxes authorized
- §338.173. Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
- §338.174. East Baton Rouge Parish; additional sales and use tax authorized
- §338.175. St. Tammany Parish Police Jury; additional sales and use tax
- §338.176. St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
- §338.177. Richland Parish Police Jury; authority to levy additional sales tax
- §338.178. Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
- §338.179. Red River Parish School Board; authority to levy additional sales tax
- §338.180. Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
- §338.181. Franklin Parish; authority to levy additional sales tax
- §338.182. Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
- §338.183. Tangipahoa Parish Council; authority to levy additional sales and use tax
- §338.183.1. Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
- §338.184. Calcasieu Parish Police Jury; authority to levy additional sales and use tax
- §338.185. Caldwell Parish Police Jury; authority to levy additional sales and use tax
- §338.186. Sabine Parish Police Jury; authority to levy additional sales and use tax
- §338.187. St. Landry Parish; authority to levy additional sales and use tax
- §338.188. West Carroll Parish Police Jury; authority to levy additional sales and use tax
- §338.189. St. Bernard Parish; authority to levy additional sales and use tax
- §338.190. Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
- §338.191. Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
- §338.192. Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
- §338.193. Authorization to levy and collect additional sales and use tax; Lafayette Parish
- §338.194. North Caddo Hospital Service District; sales tax authorization
- §338.195. Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
- §338.196. Authority to levy additional sales and use tax; Union Parish School Board
- §338.197. Additional sales and use tax authorized for certain municipalities
- §338.198. Avoyelles Parish School Board; authority to levy additional sales and use tax
PART J. HOTEL AND MOTEL OCCUPANCY TAXES
- §338.201. Hotel occupancy tax; Jefferson and Orleans parishes
- §338.202. Hotel occupancy tax in Jefferson Parish
- §338.203. Hotel occupancy tax in Jefferson Parish
- §338.204. City of Winnsboro; hotel occupancy tax; authorization
- §338.205. City of Mansfield; hotel occupancy tax; authorization
- §338.206. Allen Parish; hotel occupancy tax; authorization
- §338.207. Certain municipalities; hotel occupancy tax; authorization
- §338.208. Hotel/motel occupancy tax in the city of Opelousas
- §338.209. Hotel occupancy tax in the city of Natchitoches
- §338.210. City of Bunkie; hotel occupancy tax; authorization
- §338.211. City of Youngsville; hotel occupancy tax; authorization
- §338.212. City of Zachary; hotel occupancy tax; authorization
- §338.213. City of Scott; hotel occupancy tax; authorization
- §338.214. City of Carencro; hotel occupancy tax; authorization
- §338.215. Town of Duson; hotel occupancy tax; authorization
- §338.216. City of Baker; hotel occupancy tax; authorization
- §338.217. City of Gonzales; hotel occupancy tax; authorization
- §338.218. Town of Jonesboro; hotel occupancy tax; authorization
- §338.219. Hotel and motel occupancy tax in Calcasieu Parish
- §338.220. St. Bernard Parish; hotel occupancy tax; authorization
- §338.221. City of New Orleans; short-term rental occupancy tax
- §338.222. City of Crowley; hotel occupancy tax; authorization
PART K. MISCELLANEOUS TAXES
- §338.261. Sales tax on cigarette papers
- §338.262. Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
- §338.263. Tax authorization
- §338.264. Parish tourist commission; hotel occupancy tax; authorization
CHAPTER 2-E. LOUISIANA SALES AND USE TAX COMMISSION FOR REMOTE SELLERS
- §339. Louisiana Sales and Use Tax Commission for Remote Sellers
- §340. Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
- §340.1. Marketplace facilitators; collection and remittance of state and local sales and use tax
CHAPTER 3. OCCUPATIONAL LICENSE TAX
- §341. Imposition of tax; municipalities and parishes
- §342. General definitions
- §343. Payment of tax
- §344. New business; license due upon commencement
- §345. Change of ownership or lessee
- §346. Separate license required for each location, based on primary class of business
- §347. Class of business
- §348. Period used where gross receipts are the measure of the license
- §349. Taxpayers required to keep records; confidentiality
- §349.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §350. Application for licenses
- §351. Failure to pay tax; judgment prohibiting further pursuit of business
- §351.1. Occupational license tax refunds
- §352. Collector authorized to make rules and regulations
- §353. Records to be kept by collector
- §353.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §354. Retail dealers in merchandise, services, and rentals
- §354.1. Retail dealers in gasoline and motor fuel
- §355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
- §356. Business of lending or of dealing of notes secured by chattel mortgages or other liens
- §357. Brokerage and commission agents
- §358. Public utilities
- §359. Businesses where licenses are based on flat fees
- §360. Exemptions
- §361. Deductions
- §362. Special provisions
- §363. Exemptions and deductions; governmental subdivisions
- §364. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
- §365. §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §367. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §368. §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §376. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §377. §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §380. Repealed by Acts 1952, No. 100, §2.
- §381. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §382. §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §385. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §385.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §386. §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §389. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §390. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §391. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
- §392. §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- §404. §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982
CHAPTER 4. VEHICLE REGISTRATION LICENSE TAX
PART I. INTRODUCTORY PROVISIONS
PART II. LEVY OF REGISTRATION LICENSE FEE OR TAX
- §461. General
- §462. Trucks and trailers
- §463. Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
- §463.1. Parish road use tax; St. Bernard Parish
- §463.1.1. Parish road use tax; Jefferson Parish
- §463.2. Special personalized prestige license plates for passenger vehicles; advertisement of availability
- §463.2.1. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.3. Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.
- §463.4. Special license plates or hang tags for persons with mobility impairments
- §463.4.1. Special parking cards for persons with temporary mobility impairments
- §463.4.2. Persons with mobility impairments; motor fuel service price
- §463.4.3. Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
- §463.4.4. Special prestige license plates; international symbol of accessibility
- §463.5. Private bus; recreational vehicles
- §463.6. Volunteer fire departments and volunteer firemen
- §463.7. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.8. Antique license plates and license plates for antique motor vehicles and motorcycles
- §463.9. Special Shriner vehicle license plates
- §463.10. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.11. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.12. Street rod license plates
- §463.13. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.14. Special Farhad Grotto vehicle license plates
- §463.15. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.16. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.17. Special personalized prestige license plates for motorcycles
- §463.18. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.19. REPEALED BY ACTS 1991, NO. 1015, §2.
- §463.20. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.21. Special handicapped license plates for farm vehicles
- §463.22. Special Shriner license plates
- §463.23. Special license plates for active and retired firefighters
- §463.24. Special license plates for retired law officers
- §463.25. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.26. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.27. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.28. Special license plates for members of the Civil Air Patrol
- §463.29. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.30. Special license plates for active full-time professional firefighters
- §463.31. Special college and university license plates
- §463.32. Special prestige license plates for members of Knights of Columbus
- §463.33. Street cruiser license plates
- §463.34. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.35. Repealed by Acts 1995, No. 688, §1.
- §463.36. Special prestige license plates; clergy
- §463.37. Special prestige license plates; retired legislators
- §463.38. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.39. Special license plates; United States Olympic Committee
- §463.40. Special license plates to promote child safety
- §463.41. Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary
- §463.42. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.43. Special license plates; environmental education and litter reduction section
- §463.44. Special license plates; Louisiana educators
- §463.45. Special prestige license plates; Louisiana black bear
- §463.46. Special prestige license plates; Louisiana Quail Forever plate
- §463.47. Families of police officer killed in the line of duty
- §463.47.1. Special prestige license plate; "Military Order of the Purple Heart First Responder Program"
- §463.48. Special prestige license plates; emergency medical technicians
- §463.49. Special prestige license plates; legislators
- §463.50. Special license plates; Helping Schools
- §463.51. Special prestige license plates; Lions International
- §463.52. Special prestige license plates; Louisiana Special Olympics
- §463.53. Special prestige license plates; Ducks Unlimited
- §463.54. Special prestige license plates; Wild Turkey Federation
- §463.55. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.56. Special prestige license plate for Girl Scouts of U.S.A.
- §463.57. Special prestige license plate for McKinley High School
- §463.58. Special prestige license plates; Life Center Full Gospel Baptist Cathedral
- §463.59. Special prestige license plates; Coastal Conservation
- §463.60. Special prestige license plates; "Animal Friendly" prestige license plate; animal population control
- §463.61. Special prestige license plates; "Choose Life"; distribution of royalty fees
- §463.62. Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church
- §463.63. Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"
- §463.64. Prestige license plates; Louisiana notaries; "Louisiana Notary"
- §463.65. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
- §463.66. Special prestige license plates; Catahoula Cur; "Louisiana State Dog"
- §463.67. Repealed by Acts 2018, No. 661, §9B.
- §463.68. Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"
- §463.69. Special prestige license plates; "Don't Litter Louisiana"
- §463.70. Special prestige license plates; letter carriers
- §463.71. Special prestige license plate; Boy Scouts of America
- §463.71.1. Special prestige license plate; Eagle Scouts
- §463.72. Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha
- §463.73. Special prestige license plate; Louisiana parochial, public, and private high schools
- §463.74. Special prestige license plates; Louisiana Agriculture
- §463.75. Special prestige license plates; "Sons of Confederate Veterans"
- §463.76. Special prestige license plates; Jaycees
- §463.77. Special prestige license plate; Captain Shreve High School
- §463.78. Special prestige license plates; Native Americans; scholarship fund
- §463.79. Special prestige license plates; American-Italian Renaissance Foundation
- §463.80. Special prestige license plates; "Bellsouth Volunteers"
- §463.81. Special prestige license plates; Fraternal Order of Police
- §463.82. Special prestige license plates; Quota International
- §463.83. Special prestige license plates; Charity School of Nursing
- §463.84. Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization
- §463.85. Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation
- §463.86. Prestige license plates; white tail deer
- §463.87. Special prestige license plates; Kiwanis International
- §463.88. Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.
- §463.89. Special prestige license plates; Crescent City
- §463.90. Special prestige license plate for Beta Sigma Phi
- §463.91. Special prestige license plate; Louisiana Nurses Foundation
- §463.92. Special prestige license plates; Elks
- §463.93. Special prestige license plates; Upper Room Bible Church
- §463.94. Special prestige license plates; Camp Woodmen
- §463.95. Special prestige license plates; "Unlocking Autism"
- §463.96. Special prestige license plates; Festival International de Louisiane
- §463.97. Special prestige license plate; retired employees of the Department of Transportation and Development
- §463.98. Special Prestige license plate; Louisiana Water and Waste Water Operators
- §463.99. Special prestige license plates; Rotary International
- §463.100. Special prestige license plates; U.S. Naval Academy
- §463.101. Special prestige license plates; American Legion
- §463.102. Special prestige license plates; Louisiana Rotary
- §463.103. Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.
- §463.104. Special prestige license plates; Seniors-Our Heritage
- §463.105. Special prestige license plates; Laborers' International Union of North America (LIUNA)
- §463.106. Special prestige license plates; Omega Psi Phi fraternity
- §463.107. Special prestige license plates; Alpha Kappa Alpha Sorority
- §463.108. Special prestige license plate; breast cancer awareness
- §463.109. Special prestige license plates; In God We Trust
- §463.110. Special prestige license plate; 4-H
- §463.111. Special prestige license plates; commissioned police officer
- §463.112. Special prestige license plates; foster and adoptive parenting
- §463.113. Special prestige license plates; Louisiana organ donation
- §463.114. Special prestige license plates; Junior Golf
- §463.115. Special prestige license plates; Invest in Children
- §463.116. Special prestige license plates; Louisiana Leadership Institute
- §463.117. Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ
- §463.118. Special prestige license plates; Progressive Baptist Church
- §463.119. Special prestige license plates; Sigma Gamma Rho Sorority, Inc.
- §463.120. Special prestige license plates; Zeta Phi Beta Sorority
- §463.121. Special prestige license plates; Beacon Light Baptist Church
- §463.122. Special prestige license plates; Greater St. Stephens Ministries
- §463.123. Special prestige license plates; New Home Ministries
- §463.124. Special prestige license plates; Camphor Memorial United Methodist Church
- §463.125. Special prestige license plates; "America's WETLAND"
- §463.126. Special prestige license plates; Louisiana State University National Champions
- §463.127. Special prestige license plates; Southern University Black College National Champions
- §463.128. Special prestige license plates; NASCAR
- §463.129. Special prestige license plates; Ladies Auxiliary, V. F. W.
- §463.130. Special prestige license plate; Children's Bureau
- §463.131. Special prestige license plates; Support Our Troops
- §463.132. Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles
- §463.133. Special prestige license plates; Louisiana largemouth bass
- §463.134. Special prestige license plate; Louisiana Thanks You!
- §463.135. Special prestige license plates; "Chez nous autres"
- §463.136. Special prestige license plates; New Home Full Gospel Ministries
- §463.137. Special prestige license plates; Gold Star
- §463.138. Special prestige license plate; St. Jude Children's Research Hospital
- §463.139. Special prestige license plate; Protect Wild Dolphins
- §463.140. Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM
- §463.141. Special prestige license plate; Relay For Life
- §463.142. Special prestige license plate; "State Employee Retired"
- §463.143. Special prestige license plate; Masonic Blue Lodge
- §463.144. Special prestige license plate; "WWOZ Guardians of the Groove"
- §463.145. Special prestige license plate; Zulu Social Aid and Pleasure Club
- §463.146. Special prestige license plate; Warren Easton Senior High School
- §463.147. Special prestige license plate; LSU School of Dentistry
- §463.148. Special prestige license plate; "Share the Road"
- §463.149. Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty fees
- §463.150. Special prestige license plate; "Rare and Endangered Species"
- §463.151. Special prestige license plate; "Equine Promotion"
- §463.152. Special prestige license plate; "Louisiana Seafood"
- §463.153. Special prestige license plate; "Hospice"
- §463.154. Special prestige license plate; "Feeding Hope"
- §463.155. Special prestige license plate; "Protect Our Forests"
- §463.156. Special prestige license plate; "Town of Ball 40th Anniversary"
- §463.157. Special prestige license plate; "Save the Honeybee"
- §463.158. Special prestige license plate; Phi Beta Sigma Fraternity, Inc.
- §463.159. Special prestige license plate; "Public Schools"
- §463.160. Special prestige license plate; March of Dimes
- §463.161. Special prestige license plate; Louisiana Cultural Economy Foundation
- §463.162. Special prestige license plates; Free and Accepted Mason
- §463.163. Special prestige license plates; "I'm Cajun"
- §463.164. Special prestige license plates; "I'm Creole"
- §463.165. Special prestige license plates; "Louisiana Cattlemen's Association"
- §463.166. Special prestige license plates; "Down Syndrome Awareness"
- §463.167. Special prestige license plates; "Hunters for the Hungry Louisiana"
- §463.168. Special prestige license plate; "Louisiana Golf Association"
- §463.169. Special prestige license plate; Juvenile Diabetes Research Foundation
- §463.170. Special prestige license plate; "Lung Cancer Alliance"
- §463.171. Special prestige license plates; Sci-Port Discovery Center in Shreveport
- §463.172. Special prestige license plates; Multiple Sclerosis
- §463.173. Special prestige license plate; "George Rodrigue Foundation"
- §463.174. Special prestige license plate; "Louisiana Master Gardener"
- §463.175. Special prestige license plate; Louisiana Coalition Against Domestic Violence
- §463.176. Special prestige license plates; "National Rifle Association"
- §463.177. Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc.
- §463.178. Special prestige license plates; Delta Waterfowl Foundation
- §463.179. Special prestige license plates; Cedar Creek School
- §463.180. Special prestige license plates; Save the Tchefuncte River Lighthouse
- §463.181. Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation
- §463.182. Special prestige license plates; Louisiana AIDS Advocacy Network
- §463.183. Special prestige license plates; "ALS"
- §463.184. Special prestige license plate; "Louisiana Licensed Professional Geoscientist"
- §463.185. Special prestige license plate; Society of St. Vincent de Paul of Louisiana
- §463.186. Special prestige license plate; "Southern University and A&M College Marching Band"
- §463.187. Special prestige license plates; "300th Anniversary of the City of New Orleans"
- §463.188. Special prestige license plate; "K9s4COPS"
- §463.189. Special prestige license plate; United States Merchant Marine Academy, Kings Point
- §463.190. Special prestige license plates; "Louisiana The Energy State"
- §463.191. Special prestige license plate; member of congress
- §463.192. Special prestige license plates; "Krewe of NYX"
- §463.193. Special prestige license plates; "Louisiana Patriot Guard Riders"
- §463.194. Special prestige license plate; "Sabine Pass Lighthouse"
- §463.195. Special prestige license plate; "Blue Star Mothers"
- §463.196. Special prestige license plate; "Louisiana Aviator"
- §463.197. Special prestige license plate; "Capitol High School"
- §463.198. Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"
- §463.199. Special prestige license plate; "Upside Downs"
- §463.200. Special prestige license plate; "Autism"
- §463.201. Special prestige license plate; "Louisiana Motor Transport Association"
- §463.202. Special prestige license plates; "Disabled Peace Officer"
- §463.203. Special prestige license plate; "Best Bank"
- §463.204. Special prestige license plate; "War of 1812"
- §463.205. Special prestige license plate; "Louisiana REALTORS"
- §463.206. Special prestige license plate; "Spanish Heritage"
- §463.207. Special prestige license plate; "Team Gleason Foundation"
NOTE: Section 463.208 effective if and when requirements provided for in R.S. 47:463(A)(3) are met.
- §463.208. Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation"
- §463.209. Special prestige license plates; Louisiana State University National Champions 2019
- §464. Road tractors
- §465. Motorcycles
- §466. Commercial passenger vehicles
- §467. Commercial passenger vehicles operated under municipal franchises
- §468. School and charity buses
- §469. Taxi cabs
- §469.1. Special prestige license plate; "For Hire", city of New Orleans
- §469.2. Taxi cabs; reconstructed title prohibition
- §470. Trademark or copyrighted logo license plate program for certain vehicles; commercial
- §471. Military surplus motor vehicles; special license plate
- §472. Lost certificate or number plate
- §473. Dealer inventory plates
- §473.1. Special personalized license plates for dealers
- §473.2. Special handicapped license plates for dealers and owners of commercial vehicles
- §474. Transporter plates
- §474.1. In-transit plates
- §475. Minimum licenses
- §476. Common carrier vehicle substitutions
- §477. Trailers to bear stenciled serial numbers
- §478. Trucks to bear name and address of owner or lessee; exceptions
- §479. Exemptions from license fee or tax
- §479.1. Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
- §480. Cost of collection
- §481. Disposition of collections
- §482. Interchange trailers and semi-trailers
PART II-A. MILITARY HONOR LICENSE PLATES FOR VETERANS AND MILITARY PERSONNEL
- §490.1. Military honor plates for veterans and other military personnel
- §490.1.1. Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer
- §490.2. Military honor license plates for former prisoners of war
- §490.3. Military honor license plates for members of the Louisiana National Guard
- §490.4. Military honor license plates for certain disabled veterans
- §490.5. Military honor license plates for Congressional Medal of Honor recipients
- §490.6. Military honor license plates for participants in Operation Desert Shield/Desert Storm
- §490.7. Military honor license plates for veterans and retired veterans
- §490.8. Military honor license plates for Louisiana members and retired members of the reserve forces of the United States
- §490.9. Military honor license plates; World War II veterans
- §490.10. Military honor license plates for certain veterans of the United States Marine Corps
- §490.11. Military honor license plates for Laos War veterans
- §490.12. Military honor license plates; veterans of the Cold War
- §490.13. Military honor license plates for veterans of the Vietnamese Conflict
- §490.14. Military honor license plates for veterans of the Korean War
- §490.15. Military honor license plates for veterans of the United States Merchant Marine
- §490.16. Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
- §490.17. Military honor license plates for survivors of Pearl Harbor
- §490.18. Military honor license plates for "Purple Heart" recipients
- §490.19. Military honor license plates; U.S. Army Airborne
- §490.20. Military honor license plates; Iraq Campaign Veteran
- §490.21. Military honor license plates; "Afghanistan Campaign Veteran"
- §490.22. Military honor license plates; United States Armed Forces
- §490.23. Military support license plates; Support Our Veterans
- §490.24. Military honor license plates; Washington Artillery
- §490.25. Military honor license plates; Korean Defense Service
- §490.26. Military honor license plates; "U.S. Army Ranger"
- §490.27. Military honor license plates; "Distinguished Service Cross Recipient"
- §490.28. Military honor license plates; "Cold War Veteran"
- §490.29. Military honor license plates; "Global War on Terrorism Expeditionary Medal"
- §490.30. Military honor license plates; "Bronze Star Medal"
- §490.31. Military honor license plates for certain disabled veterans; one hundred percent disabled
- §490.32. Military honor license plates for "Purple Heart" disabled veterans
- §490.33. Military honor license plate for a "Combat Veteran"
PART II-B. AMATEUR RADIO STATION LICENSE PLATES
PART III. REGISTRATION OF VEHICLES
- §501. Owner to secure registration
- §501.1. Duties of employees and employers
- §502. Exemption from registration
- §502.1. Exemption from registration; log loaders
- §502.2. Exemption from registration; nonresident military personnel
- §502.3. Delayed registration; military personnel separation from active duty
- §502.4. Exemption from registration; mobile construction equipment
- §503. Application for registration
- §504. Register of applicants to be kept by secretary
- §505. Number plates
- §506. Registration certificates
- §507. Repealed by Acts 2014, No. 148, §2.
- §508. Registration; commercial vehicles; exemption
- §509. Transfer of certain registration certificates
- §509.1. Credit for transfer of certain registration certificates
- §510. Notice of sale or transfer
- §511. Reciprocity arrangements; refund of remittances
- §511.1. Temporary permits
- §511.2. Temporary permit for unregistered trucks
- §511.3. Temporary registration permits; motor vehicles being driven out of state
- §511.4. Information systems; denial or revocation of registration
- §512. Casual trips of foreign vehicles
- §513. Vehicle of nonresident owner used regularly in business in Louisiana
- §513.1. New residents; notice
- §513.2. New residents; registration; inspection
- §514. Suspension of registration upon notice of theft or embezzlement
- §515. When registration shall be refused
- §516. Vehicles improperly licensed; weighing, inspections and investigations; purchase of proper license required; penalty
- §517. Commissioner to determine proper classification
- §518. Authority of certain incorporated municipalities
- §519. Temporary registration plates issued by dealers
- §519.1. License plates issued to manufacturers, wholesalers, or distributors
- §519.2. Temporary license plates; lending institutions; auto title companies
- §520. Dealers temporary demonstration and transportation identification plate
- §521. Display of temporary registration license plates
- §522. Authorization to enter dealer premises to recover state credentials
PART IV. ADMINISTRATIVE PROVISIONS
- §531. Director of public safety to be vehicle commissioner
- §531.1. Director's authority
- §531.2. Transfer of facilities and equipment
- §531.3. Funding; transfers
- §532. Duties of department of highways, department of state police and vehicle commissioner
- §532.1. Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
- §532.2. Public tag agents; causes for suspension, revocation, cancellation, or restrictions; reinstatement
- §532.3. Public tag agents; cease and desist order; injunctive relief
- §533. Office of commissioner
- §534. Records of commissioner
- §535. Authority of state police not restricted
- §536. Violations of registration provisions
- §537. Penalty for violations
- §538. Jurisdiction
- §539. Prosecutions
- §540. Arrest
CHAPTER 4-A. AUTOMOBILE RENTAL TAX
CHAPTER 5. CORPORATION FRANCHISE TAX
- §601. Imposition of tax
- §601.1. Suspension of the corporate franchise tax applicable to small business corporations
- §602. Determination of taxable capital
- §603. Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.
- §604. Capital stock
- §605. Surplus and undivided profits
- §605.1. Capital stock, surplus, and undivided profits
- §606. Allocation of taxable capital
- §607. Railroad corporations
- §608. Exemptions
- §609. Due date, payment, and reporting of tax
- §610. Repealed by Acts 1958, No. 437, §1
- §611. Newly taxable corporation
- §612. Extension of time for filing return and paying tax
- §613. Fiscal year defined; accounting period not to be changed
- §614. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §615. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §616. Franchise taxes by local governments prohibited
- §617. Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016.
- §618. Trucking company
CHAPTER 6. TAXES ON NATURAL RESOURCES
PART I. GENERAL SEVERANCE TAX
- §631. Imposition of tax
- §632. Taxes payable by owners; lien and privilege created
- §633. Rates of tax
- §633.1. Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002.
- §633.2. Transfer of funds to royalty road or royalty fund
- §633.3. Establishment of timber conversion factor
- §633.4. Tertiary recovery incentive
- §633.5. Produced water injection incentive
- §633.6. Calculation of market value for trees and timber
- §634. Definitions
- §635. Reports and payment of taxes by severers
- §636. Severers required to withhold taxes from royalty payments
- §637. Severers not required to withhold tax where it is withheld by purchasers
- §638. Purchasers required to withhold taxes
- §639. Withholding and payment of taxes where title of property is in dispute
- §640. Reports by purchasers
- §641. Delinquent tax
- §642. Failure to file reports
- §643. Tax in addition to property taxes; restriction on further taxes on oil or gas rights
- §643.1. Restriction on taxation of timber
- §644. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §645. Disposition of collections
- §646. Apportionment of amounts allocated to parishes
PART I-A. SEVERANCE TAX EXEMPTION - NEW OIL OR GAS FIELDS
- §646.1. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- §646.2. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- §646.3. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- §646.4. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- §646.5. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
PART I-B. SEVERANCE TAX CREDIT
PART I-C. NEW DISCOVERY WELLS
- §648.1. Purpose
- §648.2. Definitions
- §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
- §648.4. Limitation on exemption
- §648.5. REPEALED BY ACTS 1992, NO. 984, §18.
PART I-D. SEVERANCE TAX EXEMPTION - OIL FROM CERTAIN WELLS
PART I-E. SEVERANCE TAX FOR RECLAIMED OIL - WASTE HYDROCARBON RECOVERY
PART II. REFORESTATION SEVERANCE TAX
- §651. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §671. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §672. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §674. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §675. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §676. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §677. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §678. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §679. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §680. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §681. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §681.1. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §691. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §692. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §693. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §694. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §695. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §696. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- §697. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
CHAPTER 7. TAXES ON PETROLEUM PRODUCTS
PART I. GASOLINE TAXES
- §711. Imposition of tax
- §712. Definitions
- §713. Exclusions and exemptions; casinghead gasoline sold for commercial blending
- §714. Exclusions and exemptions; tractor fuel or distillate
- §714.1. Repealed by Acts 1986, No. 1033, §1.
- §715. Exclusions and exemptions; certain sales to United States Government
- §715.1. Reimbursement of funds; school buses
- §716. Exclusions and exemptions; certain sales to operators of interstate aircraft
- §716.1. Exclusions and exemptions; aviation gasoline
- §717. Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
- §718. Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
- §719. Allowance for losses in handling
- §720. Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
- §721. Tax collectible from dealers
- §722. Reports by dealers
- §723. Payment of tax
- §723.1. Metric conversion factor
- §724. Presumption of use in Louisiana
- §725. Dealers required to furnish bonds; waiver
- §726. Gasoline and other motor fuels dispensing machines; requirements
- §726.1. Gasoline and other motor fuels; advertised price; requirement
- §727. Disposition of collections
PART II. LUBRICATING OIL TAX
PART III. KEROSENE TAX
PART IV. PROVISIONS COMMON TO TAXES ON GASOLINE OR MOTOR FUEL AND LUBRICATING OILS
- §771. Application of provisions
- §772. Furnishing of bond made compulsory
- §773. Amount, tenor and solvency of bond
- §774. Additional or substituted bond; when required
- §775. Effect of failure to furnish additional or substituted bond when required
- §776. Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
- §777. Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
- §778. Records of dealers and transporters; examination by collector
- §779. Collector authorized to search storage places and transportation equipment
- §780. Seizure of equipment for evidence
- §781. Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
- §782. Procedure for forfeiture and sale
- §783. Reports by common or contract carrier
- §784. Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
- §785. System of import permits authorized
- §786. Information by transporter; designated routes
- §787. Criminal penalty
- §788. Administration by collector of revenue
- §789. Repealed by Acts 1950, No. 26, §2
PART V. SPECIAL FUELS TAX LAW
- §801. Definitions
- §802. Imposition of tax
- §802.1. Refunds; undyed diesel fuel used for other than highway purposes
- §802.2. Refunds; licensed vehicles used by commercial fishermen
- §802.3. Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
- §802.4. Louisiana Truck Center, authorization
- §803. Collection and payment of tax
- §803.1. Cooperative agreements between states for collection and payment of taxes
- §803.2. Dyed special fuel; taxable use by fire trucks
- §804. Separate storage tanks for taxable special fuels and for tax-free storage
- §805. Bulk sales
- §806. Records required; invoices; false records a violation
- §806.1. Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
- §807. Licenses and bond for suppliers, dealers, and users
- §807.1. Application, payment of tax, decals; penalties
- §808. Reports; deductions in computing tax; revocation of license; flat rate accounts
- §809. Power to stop and investigate vehicles; assessment and collection
- §810. Prima facie presumptions
- §811. Export of tax paid special fuels; tax refunds or credit; interstate users
- §812. Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
- §813. Violations declared misdemeanors
- §814. Administration; rules and regulations; costs of administration; disposition of monies collected
- §815. Special fuels dispensing machines; requirements
- §815.1. Special fuel; advertised price; requirement
PART V-A. FUEL TAX LAW
SUBPART A. GENERAL PROVISIONS
- §818.1. Intent
- §818.2. Definitions
- §818.3. Venue of tax collection suits
- §818.4. Administration; rules and regulations
- §818.5. Louisiana Truck Center, authorization
- §818.6. Inconsistent provisions
SUBPART B. GASOLINE AND DIESEL FUEL
- §818.11. Presumption of use
- §818.12. Taxes levied; rates
- §818.13. Point of imposition of the tax
- §818.14. Exemptions from tax
- §818.15. Use subject to refund of taxes paid
- §818.16. Tax on unaccounted for losses; liability
- §818.17. Backup tax; liability
- §818.18. Floor-stocks tax
- §818.19. Tax return and payment due date
- §818.20. Remittance of tax
- §818.21. Supplier or permissive supplier; duties as trustee
- §818.22. Deductions and discounts allowed
- §818.23. Recordkeeping requirements
- §818.24. Filings required
- §818.25. Returns required of suppliers or permissive suppliers
- §818.26. Returns required of importers
- §818.27. Returns required of distributors
- §818.28. Returns required of exporters; refunds
- §818.29. Returns required of blenders
- §818.30. Returns required of terminal operators
- §818.31. Returns required of motor fuel transporters
- §818.32. Returns required of aviation fuel dealers
- §818.33. Returns required of interstate motor fuel users
- §818.34. Estimate of amount of taxes due and unpaid
- §818.35. Special authority to enforce collection of taxes collected; personal liability
- §818.36. Unlawful use of tax collected; theft of funds
- §818.37. Persons required to be licensed
- §818.38. Permissive supplier election; out-of-state removals
- §818.39. License application procedure
- §818.40. Bond requirements; amounts
- §818.41. Grounds for denial of license
- §818.42. License revocation; cancellation
- §818.43. Notice of discontinuance, sale, or transfer of business
- §818.44. Cooperative agreements between states for collection and payment of taxes
- §818.45. Engaging in business without a license; penalty
- §818.46. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
- §818.47. Shipping documents
- §818.48. Diversions
- §818.49. Transportation of gasoline or diesel fuel; penalty
- §818.50. Fuel invoices required
- §818.51. Power to stop and investigate vehicles; fine, collection, enforcement
- §818.52. Fuel use violations; penalty
- §818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
- §818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty
- §818.55. Authorization to search; seizure of equipment for evidence
- §818.56. Inspection of records, storage facilities; penalty
- §818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
- §818.58. Procedure for forfeiture and sale
- §818.59. Commission of prohibited acts; penalties
- §818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage
- §818.61. Metric conversion
- §818.62. Motor fuel dispensing machines; requirements
SUBPART C. SPECIAL FUELS
- §818.101. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
- §818.102. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
- §818.103. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
- §818.104. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
- §818.111. Taxes levied; rates; unit of measurement
- §818.112. Imposition of tax
- §818.113. Presumption of use; backup tax
- §818.114. Dealer's license; application procedure
- §818.115. Grounds for denial of a license
- §818.116. License revocation; cancellation
- §818.117. Bond requirements; amounts
- §818.118. Duties of persons holding tax payments as trustees
- §818.119. Returns and payments; discounts; penalties for failure to file
- §818.120. School bus operators
- §818.121. Refund claims
- §818.122. Records required to be maintained; inspection by the secretary
- §818.123. Notice of discontinuance, sale, or transfer of business
- §818.124. Engaging in business without a license; penalty
- §818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
- §818.126. Power to stop and investigate vehicles; fines, collection, and enforcement
- §818.127. Authorization to search; seizure of equipment for evidence
- §818.128. Inspection of records, storage facilities; penalty
- §818.129. Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment
- §818.130. Procedure for forfeiture and sale
- §818.131. Commission of prohibited acts; misdemeanors; felonies; penalties
- §818.132. Collaboration with commissioner of agriculture
PART VI. TRANSPORTATION INFRASTRUCTURE MODEL FOR ECONOMIC DEVELOPMENT
- §820.1. Imposition of tax
- §820.2. Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account
- §820.3. Employment of Louisiana residents
- §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
- §820.5. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
- §820.5.1. Greater New Orleans Expressway toll violations
- §820.5.2. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
- §820.5.3. Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
- §820.5.4. LA 1 Project toll violations
- §820.5.5. Interoperability
- §820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
- §820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
- §820.5.8. Toll collection on the Crescent City Connection Bridge; proposition
- §820.6. Roadside vegetation master plan
PART VII. DISTRIBUTION OF TAXES ON PETROLEUM PRODUCTS
CHAPTER 7-A. TAXATION OF DISPOSAL AND STORAGE OF HAZARDOUS WASTE
- §821. Definitions
- §822. Imposition of tax
- §823. Rate of tax
- §824. Amount due
- §825. Direct payment by generator
- §826. Collection by disposer; liability of disposer
- §827. Returns and payment
- §828. Interest
- §829. Refunds
- §830. Suspension of prescription
- §831. Records; rules and regulations
- §832. Disposition of collections
- §833. REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992.
CHAPTER 8. TOBACCO TAX
- §841. Imposition of tax
- §841.1. Tobacco Tax Health Care Fund
- §841.2. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
- §842. Definitions
- §843. Use of stamps or meter impression required; limitations
- §844. Dealer permits
- §845. Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
- §846. Secretary's authority to revoke license or permits
- §847. Dealers required to affix stamps
- §848. Tobacco dealers required to furnish bond; waiver
- §849. Interstate business of tobacco dealers
- §850. Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
- §851. Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions
- §852. Dealers required to furnish duplicate invoices
- §853. Examination of invoices and determination of tax by secretary
- §854. Declaration of intent and purpose of Chapter
- §855. Exemption from tax
- §856. Enforcement by collector
- §857. Refunds
- §858. Certain acts declared felonies
- §859. Certain acts declared misdemeanors
- §860. Collector authorized to search and seize
- §861. Intrastate transportation of unstamped articles prohibited
- §862. Importation of unstamped articles, except by common carrier, without permit prohibited
- §863. Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
- §864. Affixing stamps; penalty; compromises
- §865. Seizure and forfeiture of unstamped taxable articles
- §866. Release of seized property in certain cases
- §867. Collector authorized to waive forfeiture proceedings in certain cases
- §868. Regulations of metered machines or devices
- §869. Disposition of collections
CHAPTER 8-A. DELIVERY SALES OF CIGARETTES
- §871. Definitions
- §872. Prohibition against delivery sales
- §873. Repealed by Acts 2013, No. 221, §4.
- §874. Repealed by Acts 2013, No. 221, §4.
- §875. Repealed by Acts 2013, No. 221, §4.
- §876. Collection of taxes
- §877. Penalties
- §878. Enforcement
- §881. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
- §908. Parish or municipal excise tax prohibited; but license tax permitted
CHAPTER 10. ALCOHOLIC BEVERAGE TAXES See, generally,
CHAPTER 11. TAXES ON UTILITIES
PART I. TAX ON TRANSPORTATION AND COMMUNICATION UTILITIES
- §1001. Imposition of tax
- §1002. Nature of tax; exclusions from tax
- §1003. Definitions
- §1004. Businesses partly taxable
- §1005. Repealed by Acts 1966, No. 270, §1
- §1006. Reports and payment of tax
- §1007. Audit of reports and records by collector
- §1008. Certain acts declared misdemeanors; penalties; venue
- §1009. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1010. Disposition of collections
PART II. NATURAL GAS FRANCHISE TAX
- §1031. Imposition of tax
- §1032. Definitions
- §1033. Gross receipts; interstate business
- §1034. Gross receipts; transportation for own use
- §1035. Due dates and delinquent dates
- §1036. Reports and payment of tax
- §1037. Examination of records and revision of reports by collector of revenue
- §1038. Certain acts declared misdemeanors; penalties; venue
- §1039. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1040. Disposition of collections
PART III. TELECOMMUNICATION TAX
- §1061. Telecommunication tax for the deaf
- §1062. §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.
CHAPTER 12. LOUISIANA MOTION PICTURE INCENTIVE ACT
- §1121. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1122. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1123. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1124. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1125. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1125.1. Employment tax credit
- §1126. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1127. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
- §1128. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
CHAPTER 13. POWER USE TAX (REPEALED)
CHAPTER 14. GIFT TAX
- §1201. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1202. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1203. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1204. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1205. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1206. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1207. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1208. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1209. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1210. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1211. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
- §1212. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
CHAPTER 15. OLEOMARGARINE TAX (REPEALED)
CHAPTER 16. FIRST USE TAX
PART I. FIRST USE TAX ON NATURAL GAS
- §1301. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1302. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1303. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1304. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1305. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1306. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- §1307. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
PART II. USE TAX PROCEEDS
CHAPTER 17. BOARD OF TAX APPEALS
PART I. GENERAL PROVISIONS
- §1401. Creation of Board of Tax Appeals
- §1402. Membership of board; qualifications; appointment; term; vacancy; salary
- §1403. Designation of officers; domicile; quorum; seal
- §1404. Employees of the board
- §1405. Retention of records and property by the board
- §1406. Expenditures
- §1407. Jurisdiction of the board
- §1408. Power to administer oaths and issue rules, orders, or subpoenas
- §1409. Witness fees and mileage
- §1410. Findings of fact, decisions, and opinions
- §1411. Documents to be served by registered mail
- §1412. Rules of evidence
- §1413. Rules and regulations
- §1414. Persons authorized to appear before the board
- §1415. Records open to public inspection
- §1416. Stenographic reports of hearings
- §1417. Recusal; board members
- §1418. Definitions
PART II. APPEALS FOR REDETERMINATION OF ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT
- §1431. Filing of petition
- §1432. Notice; hearing; decision
- §1433. Publication of opinions and decisions
- §1434. Judicial review of decision of the board
- §1435. Jurisdiction of courts to review decisions of the board
- §1436. Determination of which appellate court has jurisdiction
- §1437. Effect of final judgment
- §1438. Date judgment becomes final
- §1439. Escrow account
PART III. WAIVER OF PENALTIES
PART IV. ALCOHOLIC BEVERAGE PERMIT MATTERS
PART V. CLAIMS AGAINST THE STATE
- §1481. Authority of board to receive and consider claims against the state
- §1482. Authority of board to conduct investigations
- §1483. Payment of approved claims
- §1484. Satisfaction of claims
- §1485. Legislature not to consider claims not first presented to board
- §1486. No appeal from action of board
CHAPTER 18. ADMINISTRATIVE PROVISIONS
PART I. GENERAL POWERS AND DUTIES OF COLLECTOR
- §1501. Definitions
- §1502. Administration by collector
- §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, money, equipment and powers to the city of New Orleans
- §1503. Powers of authorized representatives of collector
- §1504. Organization of Department of Revenue
- §1504.1. Criminal history information; access to federal tax information
- §1505. Collector's bond
- §1506. Collector's records
- §1506.1. Microfilm or microfiche records; electronic digitized records
- §1507. Authentication of secretary's records; fees for searching for documents
- §1508. Confidentiality of tax records
- §1508.1. Unauthorized disclosure of information
- §1509. Publication of tax information
- §1510. Preservation of returns and reports
- §1511. Power to make rules and regulations
- §1512. Power to employ counsel; attorney fees
- §1513. Power to administer oaths
- §1514. Power to extend time to file returns and pay tax
- §1515. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
- §1515.1. Sales tax refund; new housing construction
- §1515.2. Authority to collect fees; office of conservation
- §1515.3. Authority to collect severance taxes; Department of Agriculture and Forestry
- §1516. Out-of-state debt collection
- §1516.1. In-state debt collection
- §1517. Tax exemption budget
- §1517.1. Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
- §1518. Authority to require whole-dollar reporting on tax returns
- §1519. Payment of taxes by electronic funds transfer; credit or debit cards; other
- §1520. Electronically filed returns; signatures
- §1520.1. Electronically filed returns; signatures and direct deposit
- §1520.2. Electronically filed claims for refunds; overpayment of sales tax
- §1521. Immediate disposition of collections
- §1522. Alternative dispute resolution
- §1523. Reciprocal agreements; federal government
- §1524. Tax credit registry; requirements; limitations
- §1525. Louisiana Tax Institute; membership, terms, and duties and powers
PART II. INVESTIGATIONS AND HEARINGS
- §1541. Secretary's duty to determine correct tax
- §1542. Power to examine records and premises of taxpayer
- §1542.1. Retention of records by taxpayers
- §1542.2. Power to request records in machine-sensible format
- §1543. Power to examine the records of third parties
- §1544. Power to conduct hearings
- §1545. Power to subpoena witnesses; fees
- §1546. Notice to attend hearings, how given
- §1547. Procedure to compel witnesses to attend and to testify at hearing
- §1548. Rule to show cause and examination of judgment debtor
PART III. ASSESSMENT AND COLLECTION PROCEDURES
- §1561. Alternative remedies for the collection of taxes
- §1561.1. Special authority to enforce collection of taxes collected or withheld; personal liability
- §1561.2. Special authority to recover rebates and refundable tax credits
- §1561.3. Special authority to recover nonrefundable tax credits
- §1562. Determination and notice of tax due
- §1563. Protest to collector's determination of tax due
- §1564. Assessment of tax, interest, and penalties
- §1565. Notice of assessment and right to appeal
- §1565.1. Waiver of restrictions and delays
- §1566. Assessment and notice when tax is in jeopardy
- §1567. Assessment and claims in bankruptcy and receivership
- §1568. Assessment of tax shown on face of taxpayer's returns
- §1569. Collection by distraint and sale authorized
- §1570. Distraint defined
- §1571. Distraint procedure
- §1572. Surrender of property subject to distraint
- §1573. Sale of distrained property
- §1574. Collection by summary court proceeding authorized
- §1574.1. Failure to pay tax collected from others; rule to cease business
- §1574.2. Suit to enjoin certain preparers
- §1574.3. Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
- §1575. Injunctions prohibited
- §1576. Remittance of tax under protest; suits to recover
- §1576.1. Settlement offers
- §1576.2. Installment agreements; fees
- §1577. Tax obligation to constitute a lien, privilege and mortgage
- §1578. Cancellation of lien, privilege, and mortgage; compromises
- §1579. Prescription of taxes, interest, and penalties
- §1580. Suspension and interruption of prescription
- §1581. Prescription of assessments as judgments
- §1582. Failure to remit tax collected on behalf of the state; rule to cease business
- §1583. Federal tax refund offset fees
- §1584. Innocent spouse rule
PART IV. INTEREST AND PENALTIES
- §1601. Interest on unpaid taxes
- §1602. Penalty for failure to make timely return; penalties related to nonpayment or underpayment
- §1602.1. Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
- §1602.2. Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
- §1603. Waiver of penalty for delinquent filing or delinquent payment
- §1604. Penalty for false or fraudulent return
NOTE: §1604.1 eff. until Jan. 1, 2021. See Acts 2020, No. 348.
- §1604.1. Negligence penalty
- §1604.2. Insufficient funds check or electronic debit in payment of taxes; penalty
- §1605. Examination and hearing costs
- §1606. Distraint cost penalty
- §1607. Interest on erroneous refunds
NOTE: §1608 eff. Jan. 1, 2021. See Acts 2020, No. 348.
PART V. REFUNDS OF OVERPAYMENTS
- §1621. Refunds of overpayments authorized
- §1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals
- §1622. Crediting or offset of overpayments against other obligations
- §1623. Prescription of refunds or credits
- §1624. Interest on refunds
- §1624.1. Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.
- §1625. Appeals from the collector's disallowance of refund claim
- §1626. Board's finding of overpayment upon appeal from assessment
- §1627. Limitation on right of refund when petition is filed with Board of Tax Appeals
PART VI. CRIMINAL PENALTIES
- §1641. Criminal penalty for failing to account for state tax moneys
- §1641.1. Automated sales suppression devices; definitions; penalties
- §1642. Criminal penalty for evasion of tax
- §1643. Running of time limitations
- §1671. Authority to sign certain documents; validity; conclusive presumption
- §1672. Payment of taxes by receivers, referees, trustees or liquidators
- §1673. Application of provisions of this Chapter
- §1674. Exemption from claim for taxes on retirement benefits by another state
- §1675. General administrative provisions for credits against income and corporation franchise tax
- §1676. Debt recovery
- §1677. Financial institution data match
- §1678. Tax clearances; resale certificates; certain procurement contracts
- §1679. Paid preparers; required information on returns, reports, claims for refund, and other claims
PART VIII. REFUNDS OF GASOLINE TAXES
- §1681. Necessity for compliance with requirements
- §1682. Claims to be supported by special invoices
- §1683. Special permit as refund gasoline distributor
- §1684. Issuance of special invoices; coloring of gasoline
- §1685. Dye
- §1686. Regulation of color of gasoline generally
- §1687. Violations; penalties
- §1688. Suspension of dealer's permit
- §1689. Forfeiture of refunds
- §1690. Definitions
- §1691. Refunds, source
CHAPTER 19. INDUSTRIAL HEMP-DERIVED CBD TAX
- §1692. Definitions
- §1693. Imposition of tax
- §1694. Enforcement
- §1695. Rules and regulations
- §1696. Disposition of collections
SUB
TITLE III. PROVISIONS RELATING TO AD VALOREM TAXES
CHAPTER 1. ANNUAL LEVY
- §1701. REPEALED BY ACTS 1972, EX. SESS., NO. 3, §1.
- §1702. Definitions
- §1703. Exemptions
- §1703.1. Permanent registration of homestead exemption; designated parishes
- §1704. Homestead exemption audit program; city of New Orleans; fees
- §1705. Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
- §1705.1. Public hearings for certain millage adjustments; certain parishes
- §1706. Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
- §1707. Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
- §1707.1. Agricultural byproducts
- §1708. Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
- §1709. Exemption for intangible and incorporeal property
- §1710. Homestead exemption; residential lessees; tax credits
- §1711. Waiver of homestead exemption
- §1712. Application procedure; special assessment level
- §1713. Special assessment level for certain trusts
- §1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
- §1715. Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
- §1716. NOTE: R.S. 47:1716 was to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
CHAPTER 2. STATE SUPERVISION OF LEVY AND ASSESSMENT
PART I. STATE BOND AND TAX BOARD (REPEALED)
PART II. LOUISIANA TAX COMMISSION
- §1831. Creation; abolishment of Boards
- §1832. Compensation; tenure; vacancies; salary
- §1833. Members; oath; bond; qualifications
- §1834. Domicile and transaction of business
- §1835. Employment of secretary, clerical help and experts; creation of commission expense fund; authorization for deposits and collection of assessments
- §1836. Studies and reports
- §1837. Duties and responsibilities
- §1837.1. Program for a statewide ad valorem tax assessment database; creation
- §1838. Fees
PART III. ASSESSMENT OF PUBLIC SERVICE PROPERTIES
- §1851. Definitions
- §1852. Duty to file annual reports
- §1852.1. Delinquency in filing annual reports
- §1853. Appraisal of public service properties
- §1854. Assessment
- §1855. Allocation of assessed value
- §1856. Notice of valuation, hearings, appeals
- §1856.1. REPEALED BY ACTS 1992, NO. 984, §18.
- §1857. Corrections and changes
- §1858. General provisions
PART IV. ASSESSORS GUARANTEED LOAN PROGRAM
- §1871. State guarantee program; Louisiana Tax Commission administration
- §1872. Louisiana Tax Commission, additional powers and duties
- §1873. Qualifications
- §1874. Maximum loan; maximum aggregate amount; interest; terms
- §1875. Repayment of loan; additional assessor expense allowance
- §1876. Special fund; defaults; attorney general participation
CHAPTER 3. ASSESSMENT
PART I. ASSESSORS
- §1901. Election
- §1901.1. Application of other laws
- §1902. Oath
- §1903. Powers and authority
- §1903.1. Assessors; authority to employ attorney
- §1903.2. Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
- §1903.3. Assessors; authority to intervene
- §1904. Execution and cancellation of bonds
- §1905. Suits on bonds
- §1906. Salaries and expense funds
- §1906.1. Terrebonne Parish; salary and expense fund; advancement
- §1907. Salaries
- §1907.1. Local notice; salary increases
- §1908. Expenses
- §1908.1. Assessors' copies of conveyances
- §1909. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- §1910. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- §1910.1. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- §1910.2. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- §1911. Repealed by Acts 1997, No. 1157, §2.
- §1912. Holidays
- §1913. §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.
- §1922. Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
- §1923. Authority for assessors separately or jointly to contract for insurance; payment of premiums
- §1923.1. Orleans Parish; retired assessors and assessor's employees; creation of fund
PART I-A. ASSESSMENT DISTRICTS
- §1925.1. Applicability of Part
- §1925.2. Assessment district; creation and boundaries
- §1925.3. Method of taxation; referendum to increase taxes beyond initial authorization
- §1925.4. Mandatory rollback of ad valorem taxes by tax recipient bodies
- §1925.5. Enforcement of millage rollbacks; resolutions of taxing authorities
- §1925.6. Disbursements from special district funds
- §1925.7. Powers of assessor not diminished
- §1925.8. Funding for the Board of Assessors for Orleans Parish
- §1925.9. Evangeline Parish Assessment District; automobile expense allowance
- §1925.10. Iberia Parish Assessment District; automobile expense allowance
- §1925.11. Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance
- §1925.12. Jefferson Davis Parish Assessment District; automobile expense allowance
PART II. BOARDS OF REVIEW
PART III. ASSESSMENT PROCEDURE
- §1951. Property subject to ad valorem taxation
- §1951.1. Imports subject to ad valorem taxation
- §1951.2. Exports subject to ad valorem taxation
- §1951.3. Property stored in transit while moving in interstate commerce
- §1952. Place and time of listing and assessment
- §1952.1. Extent and manner of assessment
- §1953. Assessment of corporations generally
- §1954. Assessment of insurance companies
- §1955. Assessment of property adjudicated to the state
- §1956. Preparation, distribution, and return of blank forms for listing and assessing of property
- §1957. Listing and assessing of property generally
- §1958. Listing and assessing of lands
- §1959. Listing and assessment; assessor's records
- §1960. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- §1961. Listing and assessing of merchandise
- §1961.1. Inventories of manufacturers or merchants defined
- §1961.2. Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.
- §1962. Listing and assessing of credits
- §1963. Listing and assessing of mortgaged property
- §1964. Listing and assessing of property of unknown owners
- §1965. Listing and assessing of property in name of deceased owner
- §1966. Listing and assessing of omitted property
- §1967. Listing and assessment of bank stock; procedure
- §1968. Listing and assessing of bank stock; place
- §1969. Listing and assessing of bank stock; branch banks
- §1970. Listing and assessing of real estate of banks
- §1971. Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
- §1972. Listing and assessing of bank stock and real estate; report by official
- §1973. §§1973 to 1975 Repealed by Acts 1978, No. 613, §1.
- §1976. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
- §1977. Assessment of pollution control equipment
- §1978. Listing and assessing of overflowed lands
- §1978.1. Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
- §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
- §1980. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.
- §1987. Time when listing of property concluded
- §1988. Repealed by Acts 1972, Ex.Sess., No. 13, §1
- §1989. Review of appeals by tax commission
- §1989.1. Appeals; assessors; reimbursement of expenses
- §1990. Changes or corrections of assessments by tax commission
- §1991. Cancellation of erroneous or double assessments
- §1992. Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
- §1992.1. Period for inspection of assessment lists in Jefferson Parish
- §1993. Preparation and filing of rolls by assessor
- §1993.1. Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
- §1994. §§1994 to 1996 Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977.
- §1997. Filing of rolls, payment of taxes, and sale of property for delinquent taxes
- §1997.1. Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
- §1998. Judicial review; generally
- §1998.1. Power to employ counsel
- §1999. §§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980.
CHAPTER 4. PAYMENT AND COLLECTION
PART I. TAX COLLECTORS
- §2051. Tax collectors designated
- §2051.1. Ouachita Parish; collection of municipal taxes
- §2051.2. Livingston Parish; collection of municipal taxes
- §2052. Oath and execution of bond
- §2053. Failure to give bond
- §2054. Actions on bond
- §2055. Cancelation of bond
- §2056. Compensation; Orleans excluded
- §2057. Compensation; salary and expense fund
- §2058. Records
- §2059. Deposit of public funds
- §2060. Statements of collections and settlement
- §2060.1. Settlement of erroneous payments
- §2061. Deputy tax collectors
- §2062. Appointment and compensation of attorney for parish tax collector
- §2063. Suspension and removal of tax collectors
- §2064. Vacancies in tax collector's office
- §2065. Outgoing tax collectors; duties
- §2066. State tax collector for the city of New Orleans; state tax researches; disposition of funds
PART II. PAYMENT AND COLLECTION PROCEDURE
- §2101. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2101.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2101.2. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2102. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2103. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2104. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2105. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2106. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2107. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2108. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2108.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2109. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2110. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2111. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2112. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2113. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2114. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
CHAPTER 5. PAYMENT AND COLLECTION PROCEDURE; TAX SALES; ADJUDICATED PROPERTY
PART I. GENERAL PROVISIONS; PURPOSE; DEFINITIONS
- §2121. Purpose; principles; property rights
- §2122. Definitions
- §2123. Affidavits
- §2124. Liability of tax collectors and tax assessors
PART II. PAYMENT AND COLLECTION
- §2126. Duty of assessors; single assessment; exception
- §2127. Time for payment; interest; notification
- §2128. Statutory impositions
- §2129. Payment; receipt
- §2129.1. Quarterly payments; Rapides Parish
- §2130. Public calamity; postponement of ad valorem tax payments
- §2131. Time period in which to conduct tax sales
- §2132. Refund of taxes erroneously paid
- §2133. Prior payment of taxes
- §2134. Suits to recover taxes paid under protest
- §2135. Acceptance of pro rata taxes on property acquired by state from private owners
- §2136. Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
- §2137. Computation of proration; placing of property on exempt roll
- §2138. Advance tax payment agreement; ad valorem tax; credits
PART III. TAX SALES AND REDEMPTIONS
SUBPART A. MOVABLE PROPERTY
- §2141. Movable property; notice of delinquency
- §2142. Movable property; seizure and sale
- §2143. Movable property; procedure when removed from parish or municipality before payment
- §2144. Movable property; summary seizure to secure payment
- §2145. Movable property; additional sanction for tax collection
- §2146. Movable property; tax debtors' rights
- §2147. Movable property; payment of taxes by party taking possession
SUBPART B. IMMOVABLE PROPERTY
- §2151. Transfer after tax roll delivered
- §2152. Immovable property; lots assessed together
- §2153. Notice of delinquency and tax sale
- §2154. Tax sales; time of sale; price
- §2155. Tax sale certificate
- §2156. Post-sale notice
- §2157. Notice of tax sale; affidavit; cancellation
- §2158. Writ of possession
- §2159. Request for notice
- §2160. Tax sale title; effect on other statutory impositions
- §2161. Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser
- §2162. Purchase by tax collectors and assessors at tax sale forbidden
- §2163. Purchase by co-owners
- §2171. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2172. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2173. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2174. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2175. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2176. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2177. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2178. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2179. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2180. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2180.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2181. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2181.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2182. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2183. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2183.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2184. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2185. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2186. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2187. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2188. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2189. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2189.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2190. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2191. Repealed by Acts 1952, No. 626, §1
- §2192. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2193. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2194. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
PART IV. ADJUDICATED PROPERTY
SUBPART A. GENERAL PROVISIONS
SUBPART B. SALES OR DONATIONS TO A THIRD PARTY
- §2201. Ordinance; sale or donation of adjudicated property
- §2202. Minimum bid prices; sale of adjudicated property
- §2203. Pre-bidding procedures; sale of adjudicated property
- §2204. Additional terms of ordinance; sale of adjudicated property
- §2205. Donations of adjudicated property
- §2206. Notice; sale or donation of adjudicated property
- §2207. Sale or donation of adjudicated property; authentication; form
- §2208. Sale or donation of adjudicated property; affidavit
- §2209. Sale or donation to tax debtor
- §2210. Liability of owner of adjudicated property
- §2211. Disposition of proceeds of sale of adjudicated property
- §2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
- §2221. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2222. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2222.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2223. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2224. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2225. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2226. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2227. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2228. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2228.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2229. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2230. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
SUBPART C. POLITICAL SUBDIVISIONS ACQUIRING OWNERSHIP
- §2231. Suit to obtain possession of property adjudicated to political subdivision
- §2232. Order of seizure and possession
- §2233. Leasing adjudicated property; use of income to pay taxes or assessments
- §2234. Redemption of property; payment of assessments
- §2235. Authority of the political subdivision to establish servitudes over adjudicated property; procedure
- §2236. Claim of ownership of adjudicated property by political subdivision
- §2237. Sale or donation of adjudicated property; authority
SUBPART D. SALE OF PROPERTY ADJUDICATED TO THE CITY OF MONROE
- §2238.1. City of Monroe
- §2238.2. Procedure for sales initiated by individuals
- §2238.3. Notice requirement
- §2238.4. Order of seizure and possession
- §2238.5. Sale of property adjudicated to municipality; order of possession
- §2238.6. Placing purchaser in possession of property
- §2238.7. Failure to purchase
- §2238.8. Donation of adjudicated property
PART V. REDEMPTIONS
SUBPART A. GENERAL PROVISIONS
- §2241. Redemptive period peremptive
- §2242. Person entitled to redeem
- §2243. Redemption payments
- §2244. Additional payments to political subdivision
- §2245. Redemption certificate
SUBPART B. ADJUDICATED PROPERTY
- §2246. Statutory right to redeem adjudicated property
- §2247. Redemption of adjudicated property; additional payments
- §2251. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2252. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2253. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2254. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2255. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2256. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2257. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2258. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2259. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2260. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2261. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- §2262. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
PART VI. PROCEDURES TO QUIET TAX TITLE
SUBPART A. PROCEEDING TO QUIET TITLE
SUBPART B. MONITION PROCEEDINGS
- §2271. Availability of monition
- §2272. Contents of petition
- §2273. Grant of monition
- §2274. Lis pendens
- §2275. Notice
- §2276. Publication
- §2277. Affidavit
- §2278. Judgment
- §2279. Costs
- §2280. Filing of the judgment; affidavit
PART VII. ACTIONS TO ANNUL
- §2286. Actions to annul
- §2287. Time in which to file an action for nullity; defenses
- §2288. Acquisitive prescription
- §2289. Effect of judgment
- §2290. Suspensive conditions to effectiveness of judgment
- §2291. Trial; judgment; costs; improvements
- §2292. Fruits
CHAPTER 6. USE VALUE AND FAIR MARKET VALUE
PART I. USE VALUE
- §2301. Use value; defined
- §2302. Definitions
- §2303. Eligibility for use value assessment
- §2304. Application for use value assessment
- §2305. Loss of eligibility
- §2306. Penalties
- §2307. Determination of use value
- §2308. Louisiana Tax Commission; tables; classifying land; public hearings
- §2309. Effective date; nonapplicability
PART II. FAIR MARKET VALUE
- §2321. Fair market value; defined
- §2322. Definitions
- §2323. Criteria for determining fair market value; real and personal property; unoccupied residential immovable property
- §2324. Data collection by the assessor
- §2325. Forms
- §2326. Adoption and approval of forms
- §2327. Confidentiality of forms
- §2328. Acts of transfer; improvements; contents
- §2329. Property owner; failure to report; loss of right to question assessment
- §2330. Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
- §2331. Reassessment
- §2332. Date of adoption of guidelines, manuals, rules, and regulations
CHAPTER 7. THE EDUCATIONAL FACILITIES TRUST FUND DISTRICT
- §2341. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2342. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2343. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2344. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2345. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2346. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
- §2347. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
SUB
TITLE IV. MISCELLANEOUS TAXES
CHAPTER 1. INHERITANCE AND ESTATE TAXES
PART I. INHERITANCE TAX
- §2401. Levy of tax
- §2402. Exemptions
- §2403. Rates of tax
- §2404. Property used as measure of tax
- §2405. Valuation of annuity or usufruct and property subject thereto
- §2406. Burden of proof of exemptions; certain transfers within one year prior to death presumed in contemplation of death
- §2407. Proceedings instituted by succession representative
- §2408. Proceedings instituted by heir or legatee
- §2409. Proceedings instituted by tax collector
- §2410. Optional procedure for small estates
- §2411. Heirs or legatees incapable of alienation until tax paid
- §2412. Payment of tax by transferee
- §2413. Certain acts prohibited prior to payment of tax
- §2414. Creditors' rights preserved
- §2415. Representation of nonresident and unknown heirs and legatees
- §2416. Proceedings within jurisdiction of district courts
- §2417. Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration
- §2418. Disposition of collections
- §2419. Regional offices; enforcement and legal staff
- §2420. Interest on delinquent tax; extension of time
- §2421. Costs of proceedings
- §2422. Prescription on actions for inheritance taxes
- §2423. Court may award state reasonable expert witness' fee in contested proceeding to determine tax due; tax collector may pay expert witness' fee allowed
- §2424. Application of provisions
- §2425. Inheritance tax return
- §2426. Inheritance tax return after June 30, 2004
PART II. ESTATE TRANSFER TAX
- §2431. Levy of tax
- §2432. Amount of tax and time of payment
- §2433. Interest on delinquent tax; extension of time to file an estate transfer tax return
- §2434. Intent and purpose of this Part
- §2435. Application of provisions
- §2436. Estate transfer tax return
- §2437. Installment payments
PART III. REFUNDS
CHAPTER 2. HORSE RACING LICENSE FEES
CHAPTER 3. MISCELLANEOUS TAXES
PART I. MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX
- §2601. Imposition of tax
- §2602. Definitions
- §2603. Use of stamps required
- §2604. Authority to issue rules and regulations
- §2605. Confidential nature of information
- §2606. Investigatory powers
- §2607. Penalties
- §2608. Seizure and forfeiture of property
- §2609. Distribution of proceeds; formula
- §2610. Exceptions
CHAPTER 3. MISCELLANEOUS TAXES
PART I. FOREIGN CORPORATIONS CAPITAL STOCK TAX (REPEALED)
PART II. TAX ON SALES AT PUBLIC AUCTION
PART III. SWEET POTATO TAX
PART IV. SALES TAX ON IMMOVABLE PROPERTY TRANSACTIONS [EXPIRED]
PART V. VENDING MACHINE REGISTRATION FEE
SUB
TITLE V. EXEMPTIONS FOR INDUSTRY
CHAPTER 1. CONTRACTS WITH BOARD OF COMMERCE AND INDUSTRY ON RECOMMENDATION OF GOVERNOR
- §3201. Purpose
- §3202. Requirements for exemption
- §3203. Review of exemption applications and reevaluation of existing contract
- §3204. Contracts of exemption; renegotiation; violations; lists; priority of exemptions
- §3205. Rules and regulations
CHAPTER 2. CONTRACTS WITH BOARD OF COMMERCE AND INDUSTRY FOR RELOCATING MANUFACTURING OR BUSINESS ESTABLISHMENTS ON RECOMMENDATION OF GOVERNOR (REPEALED)
CHAPTER 3. EXEMPTIONS FOR MANUFACTURING ESTABLISHMENTS
- §4301. Findings and purpose
- §4302. Contracts of exemption; renegotiation; violation; lists
- §4303. Review of exemption applications
- §4304. Requirements for exemption
- §4305. Granting of contract
- §4306. Rules and regulations
CHAPTER 4. LIMITED EXEMPTION FOR DOWNTOWN, HISTORIC, AND ECONOMIC DEVELOPMENT DISTRICTS
- §4311. Findings and purpose
- §4312. Definitions
- §4313. Contracts of limited exemption
- §4314. Review of exemption applications
- §4315. Requirements for exemption
- §4316. Granting of contract
- §4317. Reports to parish assessor
- §4318. Transfer of contract
- §4319. Rules and regulations
CHAPTER 5. CORPORATE TAX APPORTIONMENT PROGRAM
- §4331. Corporate Tax Apportionment Program; definitions; eligibility requirements; contract approval
CHAPTER 6. CONTRACTS FOR BUSINESSES
- §4351. Definitions
- §4352. Program administration
- §4353. Parish participation
- §4354. Targeted non-manufacturing business
- §4355. Contracts
SUB
TITLE VI. STATE TAX REVENUE LIMIT
CHAPTER 1. GENERAL PROVISIONS
- §5001. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5002. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5003. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5004. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5005. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5006. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5007. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5008. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5009. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
- §5010. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
SUB
TITLE VII. MISCELLANEOUS EXEMPTIONS
CHAPTER 1. EXEMPTIONS FROM STATE AND LOCAL TAXES
- §6001. Antique airplanes and certain other aircraft
- §6002. Urban Land-Banking Law; acquisition of real property
- §6003. Vending machine transactions
- §6004. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.
- §6005. Qualified new recycling manufacturing or process equipment and service contracts
- §6006. Tax credits for local inventory taxes paid
- §6006.1. Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters
- §6007. Motion picture production tax credit
- §6008. Tax credits for donations made to assist playgrounds in economically depressed areas
- §6009. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.
- §6010. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
- §6011. Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.
- §6012. Employer tax credits for donations of materials, equipment, advisors, or instructors
- §6013. Tax credits for donations made to public schools
- §6014. Credit for property taxes paid by certain telephone companies; fund
- §6015. Research and development tax credit
- §6016. New markets tax credit
- §6016.1. Louisiana New Markets Jobs Act; premium tax credit
- §6017. Tax credits for certain expenses paid by economic development corporations
- §6018. Tax credits for purchasers from "PIE contractors"
- §6019. Tax credit; rehabilitation of historic structures
- §6020. Angel Investor Tax Credit Program
- §6020.1. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
- §6020.2. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
- §6020.3. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
- §6020.4. Repealed by Acts 2010, No. 1034, §3.
- §6021. Brownfields Investor Tax Credit
- §6022. Digital interactive media and software tax credit
- §6023. Sound recording investor tax credit
- §6024. Rural hospital service district cooperative endeavors and joint ventures
- §6025. Tax credit for Louisiana Citizens Property Insurance Corporation assessment
- §6026. Cane River heritage tax credit
- §6027. Mentor-Protégé Tax Credit Program
- §6028. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
- §6029. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
- §6030. Solar energy systems tax credit
- §6031. Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit
- §6032. Tax credit for certain milk producers
- §6033. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
- §6034. Musical and theatrical production income tax credit
- §6035. Tax credit for conversion of vehicles to alternative fuel usage
- §6036. Ports of Louisiana tax credits
- §6037. Tax credit for "green job industries"
- §6038. Reports; tax incentives administered by the Department of Economic Development
- §6039. Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.
- §6040. Exemption; antique motor vehicle
- §6041. Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year
CHAPTER 2. SCHOOL READINESS TAX CREDITS
- §6101. Purpose
- §6102. Definitions
- §6103. Implementation
- §6104. Child care expense tax credit
- §6105. Child care provider tax credit
- §6106. Credit for child care directors and staff
- §6107. Business-supported child care
- §6108. Refundable tax credits
- §6109. Recapture of credits
CHAPTER 3. CREDITS FOR DONATIONS TO SCHOOL TUITION ORGANIZATIONS
CHAPTER 4. PROCUREMENT PROCESSING COMPANY REBATE PROGRAM
SUB
TITLE VIII. MISCELLANEOUS REVENUES
CHAPTER 1. REGULATION OF GAMING EQUIPMENT
- §7001. Rules and regulations and fees
- §7002. Definitions
- §7003. Licensing requirements
- §7004. Licensing
- §7005. Denial, revocation, or suspension of license
- §7006. Records of licensees
- §7019.1. Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
- §7019.2. Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds
SUB
TITLE IX. DEVELOPMENT FINANCING
CHAPTER 1. TAX INCREMENT DEVELOPMENT CORPORATIONS
- §8001. Short title
- §8002. Findings, declaration of necessity and purpose
- §8003. Definitions
- §8004. Creation of corporation; public hearing; adoption of resolution; certificate
- §8005. Board of directors; appointment; tenure; compensation
- §8006. Organization of corporation; employees; meetings; personal liability of directors
- §8007. Removal of directors; right to counsel; record of proceedings
- §8008. Conflict of interest; disclosure of interests; penalty
- §8009. Powers of the corporations
- §8010. Increment revenues
- §8011. Tax increment trust fund; mandatory contributions
- §8012. Development management
- §8013. Tax increment development plan; preparation; adoption; filing; modification
- §8014. Subsidiary corporations; creation; purposes; powers; compensation of members
- §8015. Disposition of property in tax increment development area
- §8016. Development by corporations; surplus profits
- §8017. Bonds of the corporations
- §8018. Security for bonds or notes
- §8019. Bonds and notes as legal investment
- §8020. Corporation funds; audit; investment
- §8021. Property exempt from taxes and from levy and sale by virtue of an execution
- §8022. Assistance by state and local agencies
- §8023. Title of purchase
- §8024. Annual report
- §8025. Encouragement of private enterprise
- §8026. Indemnity of directors, officers, agents and employees
- §8027. Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
SUB
TITLE X. HEALTHCARE AFFORDABILITY ACT
- §8051. Repealed by Acts 2006, No. 521, §2.
- §8052. Repealed by Acts 2006, No. 521, §2.
- §8053. Repealed by Acts 2006, No. 521, §2.
- §8054. Repealed by Acts 2006, No. 521, §2.
- §8055. Repealed by Acts 2006, No. 521, §2.
- §8056. Repealed by Acts 2006, No. 521, §2.
- §8057. Repealed by Acts 2006, No. 521, §2.
- §8058. Repealed by Acts 2006, No. 521, §2.
- §8059. Repealed by Acts 2006, No. 521, §2.
- §8060. Repealed by Acts 2006, No. 521, §2.
SUB
TITLE XI. THE LOUISIANA LOTTERY CORPORATION LAW
CHAPTER 1. GENERAL PROVISIONS
CHAPTER 2. CREATION OF CORPORATION; BOARD OF DIRECTORS AND OFFICERS OF CORPORATION
- §9003. Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue
- §9004. Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
- §9005. Corporation president; officers
- §9006. Records of corporation deemed open; exceptions
CHAPTER 3. OPERATIONS OF CORPORATION
- §9007. Duties of the board; adoption of administrative regulations; rulemaking authority
- §9008. Board; lottery games; regulation
- §9009. Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
- §9010. Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized
- §9011. Information sharing and restricted use agreements; other jurisdictions
- §9011.1. Transmission of Amber Alert and other emergency information
- §9012. Corporation legal representation
- §9013. Commercial advertising on tickets
- §9015. Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
- §9016. Employee background investigation
- §9017. Appeals; judicial review
- §9018. Bond; letters of credit or other surety
- §9019. Legislative oversight of corporation rules and regulations
- §9020. Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
- §9021. Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
- §9022. Publication of financial statements
CHAPTER 4. PRIZES
- §9025. Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
- §9026. Withholding of lottery prizes; child support arrearages; rules and regulations
- §9027. Assignment of deferred lottery annuity prizes
- §9028. Contracts; regulations of procurement; bidding and negotiation processes
- §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
- §9030. Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
CHAPTER 5. RETAILERS
- §9050. Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemption
- §9051. Selection of on-line retailer; qualification and disqualification
- §9052. Retail vendor certificates
- §9053. Letter of credit or bond of retailer; content of contracts; powers of president
- §9054. Content of retailer contracts; contract cancellation by president
- §9055. Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
- §9056. Computation of retailer's rental payments
- §9057. Ticket price; gift, sale, or business promotion; location of sale
- §9058. Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
CHAPTER 6. VENDORS
CHAPTER 7. CRIMINAL BACKGROUND INVESTIGATIONS
CHAPTER 8. LOTTERY CRIMES, PENALTIES, AND PROHIBITED ACTS
- §9070. Sale to minors
- §9071. False or altered lottery tickets
- §9072. Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
- §9073. Skimming of lottery proceeds
- §9074. Crime of false statements relating to a lottery
- §9075. Illegal lottery devices
CHAPTER 9. TRANSPORTATION OF LOTTERY DEVICES - DECLARATION
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