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Revenue and taxation

RS 47Title 47.revenue and taxation
RS 47:1Title 47revenue and taxation
RS 47:2General definitions
RS 47:3Suits for taxes by other states; jurisdiction of courts
RS 47:4Same; authority of foreign officials to sue
RS 47:5Authority of domestic officials to sue
RS 47:6Definitions
RS 47:7Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:8Taxation of state banking corporations and shareholders
RS 47:9Collection of taxes from nonresident contractors and subcontractors; registration; bond
RS 47:10Chain store tax; imposition; authority of parishes and municipalities to collect
RS 47:11Tax credit for electric and natural gas service
RS 47:12State low-income housing credit
RS 47:15Taxpayer's bill of rights;
RS 47:21Income tax
RS 47:22Special classes of taxpayers
RS 47:31Individuals, corporations and trusts subject to tax
RS 47:32Rates of tax
RS 47:33Credit for taxes paid in other states
RS 47:34Corporation tax credit
RS 47:35Neighborhood assistance tax credit
RS 47:36Terminated by terms of acts 1982, no. 781, 2.
RS 47:37Tax credit for contributions to educational institutions
RS 47:38Repealed by acts 2009, no. 469, §2, effective july 9, 2009.
RS 47:41Net income
RS 47:42Gross income defined
RS 47:43Exclusion from gross income; certain death benefits
RS 47:44Exclusion from gross income; portion of amounts received as annuities
RS 47:44.1Annual retirement or disability income; exemption from taxation
RS 47:44.2Federal social security benefits; federal and railroad retirement income exempt from taxation
RS 47:45Exclusion from gross income; gifts and inheritances
RS 47:46Exclusion from gross income; compensation for injuries or sickness
RS 47:46.1Amounts received under accident and health plans
RS 47:46.2Contributions by employer to accident and health plans
RS 47:47Exclusion from gross income; rental value of minister's dwelling
RS 47:48Exclusion from gross income; interest on louisiana state or local government obligations
RS 47:49Exclusion from gross income; scholarships and fellowship grants
RS 47:50Exclusion from gross income; war contract renegotiation payments
RS 47:51Exclusions from gross income; governmental subsidies
RS 47:52Exclusion from gross income; compensation or retired pay received by war veterans from united states
RS 47:53Exclusion from gross income; income from carriage on high seas
RS 47:53.1Recovery of bad debts, prior taxes, and delinquency amounts
RS 47:53.2Exclusion from gross income; income from discharge of indebtedness
RS 47:53.3Repealed by acts 1972, no. 729, 1
RS 47:53.4Exclusions from gross income; amounts of purchase of annuities for certain employees
RS 47:54Deductions from gross income; interest
RS 47:55Deductions from gross income; taxes generally
RS 47:56Deductions from gross income; taxes on shareholders paid by corporation
RS 47:57Deductions from gross income; charitable and other contributions
RS 47:58Deductions from gross income; bad debts
RS 47:59Deductions from gross income; alimony payments
RS 47:59.1Deduction from gross income; adaptive home improvements
RS 47:60Deductions from gross income; losses by individuals
RS 47:60.1Deductions from gross income; casualty losses by individuals
RS 47:61Deductions from gross income; losses by corporations
RS 47:62Deductions from gross income; business expenses
RS 47:63Deductions from gross income; dividends received by corporations
RS 47:64Deductions from gross income; pension trusts
RS 47:65Deductions from gross income; depreciation
RS 47:66Deductions from gross income; depletion
RS 47:67Deductions from gross income; charges in case of oil and gas wells
RS 47:68Deductions from gross income; optional standard deduction
RS 47:69Repealed by acts 1979, no. 586, 1
RS 47:70Blank
RS 47:71Limitations on deductions for losses from wagering and from wash sales
RS 47:72Limitations on deductions for capital losses
RS 47:73Items not deductible; family transactions
RS 47:74Items not deductible; shrinkage in value of life or terminable interests
RS 47:75Items not deductible; unpaid expenses and interest
RS 47:76Items not deductible; amounts allocable to income not taxed
RS 47:77Items not deductible; miscellaneous
RS 47:78Items not deductible; construction and application of provisions
RS 47:79Credits of individuals against net income
RS 47:85Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:86Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:87Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:88Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:89Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:91Period for computation of taxable income
RS 47:92Period in which items of gross income are included
RS 47:93Period for which deductions and credits shall be taken
RS 47:94Installment basis
RS 47:95Allocation of income and deductions and prevention of tax evasion
RS 47:96Change of accounting period
RS 47:97Returns for a period of less than twelve months
RS 47:98Definitions
RS 47:101Individual returns
RS 47:102Corporation returns
RS 47:103Time and place for filing returns; information concerning federal return
RS 47:104Taxpayer to keep records, etc.
RS 47:105Payment of tax
RS 47:106Repealed by acts 1958, no. 442, 1.
RS 47:107Failure to file; penalty
RS 47:111Definitions
RS 47:112Income tax withheld at source
RS 47:112.1Agreements for withholding with united states government
RS 47:113Liability of employer
RS 47:114Returns and payment of tax
RS 47:115Refunds and credits
RS 47:116Declarations of estimated income tax by individuals
RS 47:117Time for filing declarations of estimated income tax by individuals
RS 47:117.1Payment of installments of estimated income tax by individuals
RS 47:118Failure by individual to pay estimated income tax; penalty
RS 47:119Criminal penalties
RS 47:120Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
RS 47:120.1Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
RS 47:120.2Repealed by acts 2006, no. 320, §2, eff. june 13, 2006.
RS 47:120.3Refunds and credits
RS 47:120.21Income tax checkoff; donation for wildlife habitat and natural heritage trust
RS 47:120.25Legislative purpose
RS 47:120.26Income tax checkoff; donation for louisiana association of councils on aging
RS 47:120.31Individual and corporate tax checkoffs for donations to the louisiana military family assistance fund
RS 47:120.32Donation of individual income tax refunds ad other contributions to the coastal protection and restoration fund
RS 47:120.33Income tax checkoff; donation for national lung cancer partnership
RS 47:120.34Legislative intent; declaration of purpose and policy
RS 47:120.35Income tax checkoff; donation for children's trust fund
RS 47:120.36Income tax checkoff; donation for political party
RS 47:120.37Refund designation on tax form
RS 47:120.38Rincome tax checkoff; donation for the office for addictive disorders
RS 47:120.39Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:120.40Income tax checkoff; donation for louisiana operation game thief, incorporated
RS 47:120.41Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.42Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.51Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.52Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.53Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.54Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.55Repealed by acts 2001, no. 1185, 10, eff. july 1, 2002.
RS 47:120.57Income tax checkoff; donation for ducks unlimited
RS 47:120.61Income tax checkoff; donation for louisiana breast cancer task force; creation; use of monies
RS 47:120.62Income tax checkoff; student tuition assistance and revenue trust program deposits
RS 47:120.63Income tax checkoff; donation for louisiana prostate cancer; creation; use of monies
RS 47:120.71Income tax checkoff; donation for louisiana animal welfare commission; creation; use of monies
RS 47:120.76Income tax checkoff; donation for the louisiana housing trust fund; creation; use of monies
RS 47:120.81Income tax checkoff; donation for community-based primary health care initiative fund; use of monies
RS 47:121Exemptions from tax on corporations
RS 47:131Determination of amount of, and recognition of, gain or loss
RS 47:132Recognition of gain or loss; general rule
RS 47:133Recognition of gain or loss; exchanges solely in kind
RS 47:134Receipt of additional consideration
RS 47:135Exclusion from income; property received in certain corporate liquidations
RS 47:136Recognition of gain or loss; involuntary conversions
RS 47:137Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
RS 47:138Definitions relating to corporate reorganizations
RS 47:139Adjusted basis for determining gain or loss
RS 47:140Unadjusted basis; in general
RS 47:141Unadjusted basis; inventories
RS 47:142Unadjusted basis; gifts after december 31, 1933
RS 47:143Unadjusted basis; transfer in trust after december 31, 1933
RS 47:144Unadjusted basis; gift or transfer in trust before january 1, 1934
RS 47:145Unadjusted basis; property transmitted at death
RS 47:146Unadjusted basis; tax free exchanges generally
RS 47:147Repealed by acts 1958, no. 443, 1
RS 47:148Basis to corporations
RS 47:149Unadjusted basis; involuntary conversions
RS 47:150Unadjusted basis; wash sales of stock
RS 47:151Unadjusted basis; property acquired during affiliation
RS 47:152Basis of property received in liquidations
RS 47:153Unadjusted basis; property converted from personal use
RS 47:154Repealed by acts 1958, no. 169, 1
RS 47:155Unadjusted basis; property acquired before january 1, 1934
RS 47:156Adjustments in basis for determining gain or loss
RS 47:157Basis for depreciation
RS 47:158Basis for depletion
RS 47:159Distributions by corporations
RS 47:160Loss from wash sales of stock or securities
RS 47:161Income from sources partly within and partly without the state of louisiana
RS 47:162Fiduciary returns
RS 47:163Closing by collector of taxable year
RS 47:164Information at source
RS 47:165Information by corporations
RS 47:166Returns of brokers
RS 47:167Collection of foreign items
RS 47:181Imposition of tax on estates and trusts
RS 47:182Net income of estate or trust
RS 47:183Credits of estate or trust against net income
RS 47:184Different taxable years
RS 47:185Employees trusts
RS 47:186Revocable trusts
RS 47:187Income for benefit of grantor
RS 47:188Imposition of tax on real estate investment trusts; computation
RS 47:201Partners, not partnership, subject to tax; partnership return of income required
RS 47:201.1Composite returns for nonresident partners or members
RS 47:202Income of partner
RS 47:203Partnership computations
RS 47:204Partner's distributive share
RS 47:205Determination of basis of partner's interest
RS 47:206Taxable years of partner and partnership
RS 47:207Transactions between partner and partnership
RS 47:208Continuation of partnership
RS 47:209Nonrecognition of gain or loss on contribution
RS 47:210Basis of contributing partner's interest
RS 47:211Basis of property contributed to partnership
RS 47:212Extent of recognition of gain or loss on distribution
RS 47:213Basis of distributed property other than money
RS 47:214Basis of distributee partner's interest
RS 47:215Optional adjustment to basis of undistributed partnership property
RS 47:216Payments to a retiring partner or a deceased partner's successor in interest
RS 47:217Recognition and character of gain or loss on sale or exchange
RS 47:218Basis of transferee partner's interest
RS 47:219Optional adjustment to basis of partnership property
RS 47:220Treatment of certain liabilities
RS 47:220.1Manner of electing optional adjustment to basis of partnership property
RS 47:220.2Rules for allocation of basis
RS 47:220.3Terms defined
RS 47:221Tax on life insurance companies
RS 47:222Gross income of life insurance companies
RS 47:223Net income of life insurance companies
RS 47:224Insurance companies other than life or mutual
RS 47:225Computation of gross income
RS 47:226Mutual insurance companies other than life
RS 47:227Offset against tax
RS 47:241Net income subject to tax
RS 47:242Segregation of items of gross income
RS 47:243Computation of net allocable income from louisiana sources
RS 47:244Computation of net apportionable income from louisiana sources
RS 47:245Determination of louisiana apportionment percent
RS 47:246Corporations; deduction from net income from louisiana sources
RS 47:247Allowance of deductions and credits
RS 47:248Repealed by acts 1958, no. 442, 1
RS 47:249Repealed by acts 1968, no. 106, 10
RS 47:261Refunds and credits; general rules
RS 47:262Overpayment of installment
RS 47:263Overpayment arising from renegotiation of war contract
RS 47:264Overpayments arising from allowance of deductions for bad debts or worthless stock
RS 47:265Credits arising from refunds by utilities
RS 47:281Administration; general
RS 47:282Collection from transferee or fiduciary; procedure
RS 47:283Notice of fiduciary relationship
RS 47:284Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:285Disposition of collections
RS 47:285.1Repealed by acts 1973, ex.sess., no. 8, 2
RS 47:287.2Short title
RS 47:287.3Blank)
RS 47:287.11Tax imposed
RS 47:287.12Rates of tax
RS 47:287.34Repealed by acts 2005, no. 268, §2, eff. for credits earned or claimed for income tax years beginning after dec. 31, 2004, and franchise tax years beginning after dec. 31, 2005.
RS 47:287.61Gross income defined
RS 47:287.63Allowable deductions defined
RS 47:287.65Net income defined
RS 47:287.67Louisiana net income defined
RS 47:287.69Louisiana taxable income defined
RS 47:287.71Modifications to federal gross income
RS 47:287.73Modifications to deductions from gross income allowed by federal law
RS 47:287.75Computation of net income
RS 47:287.77Computation of louisiana net income or loss
RS 47:287.79Computation of louisiana taxable income
RS 47:287.81Items not deductible; amounts attributable to income not taxed
RS 47:287.83Taxes not deductible
RS 47:287.85Federal income tax deduction
RS 47:287.86Net operating loss deduction
RS 47:287.91Determination of louisiana net income or loss
RS 47:287.92Segregation of items of gross income
RS 47:287.93Computation of net allocable income from louisiana sources
RS 47:287.94Computation of net apportionable income from louisiana sources
RS 47:287.95Determination of louisiana apportionment percent
RS 47:287.441Accounting periods, methods of accounting, and adjustments
RS 47:287.442Exceptions to taxable year of inclusion; taxable year deductions taken
RS 47:287.443Effective dates, taxable year, 52-53 week year
RS 47:287.444Returns for a period of less than twelve months, special tax computation
RS 47:287.445Special adjustment for long-term contracts
RS 47:287.480Special adjustments by the secretary
RS 47:287.501Exemption from tax on corporations
RS 47:287.521Farmers' cooperatives; all cooperatives
RS 47:287.526Shipowners' protection and indemnity associations
RS 47:287.527Political organizations
RS 47:287.528Homeowners' associations
RS 47:287.601Notice or regulations requiring records, statements, and special returns
RS 47:287.611General requirement of return, statement, or list
RS 47:287.612Corporation returns
RS 47:287.613Alternative forms and instructions
RS 47:287.614Time and place for filing returns; information concerning federal return; extension of time to file
RS 47:287.621Failure to file; penalty
RS 47:287.623Period covered by returns or other documents
RS 47:287.625Computations on returns or other documents
RS 47:287.627Identifying number; information
RS 47:287.641Due date of tax
RS 47:287.651Payment of tax
RS 47:287.654Installment payments of estimated income tax by corporations
RS 47:287.655Failure by corporation to pay estimated income tax
RS 47:287.656Adjustment of overpayment of estimated income tax by corporation
RS 47:287.657Refunds and credits of overpayment of estimated income tax by corporations
RS 47:287.659Refunds and credits; general rules
RS 47:287.660Overpayment of installment
RS 47:287.662Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
RS 47:287.663Overpayments arising from allowance of deductions for bad debts or worthless stock
RS 47:287.664Credits arising from refunds by utilities
RS 47:287.681Administration
RS 47:287.682Collection from transferee or fiduciary; procedure
RS 47:287.683Notice of fiduciary relationship
RS 47:287.701Definitions, use of terms and purpose
RS 47:287.702Effect of election out of federal partnership provisions
RS 47:287.732S corporations
RS 47:287.732.1Qualified subchapter s subsidiaries
RS 47:287.733Corporations filing consolidated federal returns
RS 47:287.734Domestic international sales corporations (disc's) and foreign sales corporations (fsc's)
RS 47:287.736Real estate investment trusts (reits)
RS 47:287.738Other inclusions and exclusions from gross income
RS 47:287.741Special rule for leases
RS 47:287.743Deductions from gross income; charges in case of oil and gas wells
RS 47:287.745Deductions from gross income; depletion
RS 47:287.746Adjustments to income and deductions
RS 47:287.747Situs of stock cancelled or redeemed in liquidation
RS 47:287.748Corporation tax credit; re-entrant jobs credit
RS 47:287.749Jobs credit
RS 47:287.750Repealed by acts 2005, no. 401, §2, eff. for all taxable periods beginning after dec. 31, 2005.
RS 47:287.751Reconciliation of transitional differences
RS 47:287.752Tax credit for employment of first-time nonviolent offenders
RS 47:287.753Neighborhood assistance tax credit
RS 47:287.755Tax credit for contributions to educational institutions
RS 47:287.756Tax credit for environmental equipment purchases
RS 47:287.757Repealed by acts 2009, no. 469, §2, eff. july 9, 2009.
RS 47:287.758Tax credit for bone marrow donor expense
RS 47:287.759Tax credit for employee and dependent health insurance coverage
RS 47:287.785Rules and regulations
RS 47:290Purpose
RS 47:291Application of part
RS 47:292Inconsistent provisions
RS 47:292.1Special authority for the secretary with respect to military service in the persian gulf area
RS 47:292.2Special grant of authority for the secretary with respect to military service in bosnia
RS 47:292.3Special authority for the secretary with respect to certain military service in the uniformed services
RS 47:293Definitions
RS 47:294Personal exemptions and credit for dependents
RS 47:295Tax imposed on individuals; administration
RS 47:296Repealed by acts 2002, no. 51, 2, eff. jan. 1, 2003.
RS 47:296.1No-return option
RS 47:296.2Suspension and denial of renewal of drivers' licenses
RS 47:296.3Suspension, revocation, or denial of hunting and fishing licenses
RS 47:297Reduction to tax due
RS 47:297.1Tax deduction; medical savings accounts
RS 47:297.2Reduction to tax due
RS 47:297.3Exclusion from income; s bank shareholder non-taxable income
RS 47:297.4Reduction to tax due; certain child care expenses
RS 47:297.5Exemption from income; payments received from the louisiana military family assistance fund
RS 47:297.6Reduction to tax due; rehabilitation of residential structures
RS 47:297.7Property insurance tax credit
RS 47:297.8Earned income tax credit
RS 47:297.9Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
RS 47:297.10Tax deduction; elementary and secondary school tuition
RS 47:297.11Tax deduction; educational expenses for home-schooled children
RS 47:297.12Tax deduction; fees and other educational expenses for a quality public education
RS 47:298Federal taxes on exempt income and limitations on the tax under this chapter
RS 47:299Nonseparability
RS 47:299.1Purpose
RS 47:299.2Definitions
RS 47:299.3Offset request
RS 47:299.4Authority of the secretary; provision for rules and regulations
RS 47:299.5Procedure for making offset claims
RS 47:299.6Disallowance of claims by secretary
RS 47:299.7Offset and remittance to the claimant; escrow account; removal from escrow account
RS 47:299.8Notice of offset
RS 47:299.9Remittance; equivalent of refund
RS 47:299.10Liability of secretary
RS 47:299.11Ranking and priority of claims
RS 47:299.12Contest of offset
RS 47:299.13Waiver of right to contest offset
RS 47:299.14Form of contest
RS 47:299.15Disposition and appeal of contests
RS 47:299.16Delay for appeal
RS 47:299.17Notice of completion of offset
RS 47:299.18Refund of excess of offset over debt
RS 47:299.19Rules and regulations of claiming agency
RS 47:299.20Fees from offset claims
RS 47:299.31Purpose
RS 47:299.32Definitions
RS 47:299.33Offset request
RS 47:299.34Authority of the secretary; provision for rules and regulations
RS 47:299.35Procedure for making offset claims
RS 47:299.36Disallowance of claims by secretary
RS 47:299.37Offset and remittance to the claimant
RS 47:299.38Notice of offset
RS 47:299.39Remittance; equivalent of refund
RS 47:299.40Liability of secretary
RS 47:299.41Ranking and priority of claims
RS 47:300.1Tax imposed
RS 47:300.2Application of part
RS 47:300.3Residents and nonresidents
RS 47:300.4Intent, purpose
RS 47:300.5Fiduciary responsibility
RS 47:300.6Louisiana taxable income of resident estate or trust
RS 47:300.7Louisiana taxable income of nonresident estate or trust
RS 47:300.8Repealed by acts 1998, no. 61, 2.
RS 47:300.9Tax credit
RS 47:300.10Definitions
RS 47:300.11Inconsistent provisions
RS 47:301Definitions
RS 47:301.1Telecommunications and ancillary services
RS 47:302Imposition of tax
RS 47:302.1Exemptions from lease or rental tax, helicopters
RS 47:302.2Disposition of certain collections in the city of shreveport
RS 47:302.3Disposition of certain collections in the city of bossier city
RS 47:302.4Disposition of certain collections in madison and richland parishes
RS 47:302.5Disposition of certain collections in vernon parish
RS 47:302.6Disposition of certain collections in avoyelles parish
RS 47:302.7Disposition of certain collections in ouachita parish
RS 47:302.8Disposition of certain collections in lincoln parish
RS 47:302.9Disposition of certain collections in morehouse parish
RS 47:302.10Disposition of certain collections in natchitoches parish
RS 47:302.11Disposition of certain collections in st. charles parish
RS 47:302.12Disposition of certain collections in calcasieu parish
RS 47:302.13Disposition of certain collections in iberia parish
RS 47:302.14Disposition of certain collections in calcasieu parish
RS 47:302.15Disposition of certain collections in webster parish
RS 47:302.16Disposition of certain collections in parishes with a population of between sixteen and seventeen thousand
RS 47:302.17Disposition of certain collections in tangipahoa parish
RS 47:302.18Disposition of certain collections in lafayette parish
RS 47:302.19Disposition of certain collections in lafourche parish
RS 47:302.20Disposition of certain collections in terrebonne parish
RS 47:302.21Disposition of certain collections in ascension parish
RS 47:302.22Acadia parish visitor enterprise fund
RS 47:302.23Disposition of certain collections in vermilion parish
RS 47:302.24Disposition of certain collections in beauregard parish
RS 47:302.25Disposition of certain collections in cameron parish
RS 47:302.26Disposition of certain collections in st. tammany parish
RS 47:302.27Disposition of certain collections in st. martin parish
RS 47:302.28Disposition of certain collections in pointe coupee parish
RS 47:302.29Disposition of certain collections in east baton rouge parish
RS 47:302.30Disposition of certain collections in rapides parish
RS 47:302.31Disposition of certain collections in west carroll parish
RS 47:302.32Disposition of certain collections in east carroll parish
RS 47:302.33Disposition of certain collections in tensas parish
RS 47:302.34Disposition of certain collections in franklin parish
RS 47:302.35Disposition of certain collections in jackson parish
RS 47:302.36Disposition of certain collections in allen parish
RS 47:302.37Disposition of certain collections in sabine parish
RS 47:302.38Disposition of certain collections in jefferson davis parish
RS 47:302.39Disposition of certain collections in desoto parish
RS 47:302.40Disposition of certain collections in plaquemines parish
RS 47:302.41Disposition of certain collections in livingston parish
RS 47:302.42Disposition of certain collections in the town of homer in claiborne parish
RS 47:302.43Disposition of certain collections in union parish
RS 47:302.44Disposition of certain collections in st. mary parish
RS 47:302.45Disposition of certain collections in red river parish
RS 47:302.46Disposition of certain collections in west feliciana parish
RS 47:302.47Disposition of certain collections in east feliciana parish
RS 47:302.48Disposition of certain collections in lasalle parish
RS 47:302.49Disposition of certain collections in evangeline parish
RS 47:302.50Disposition of certain collections in the city of baker
RS 47:302.51Disposition of certain collections in bienville parish
RS 47:302.52Disposition of certain collections in claiborne parish
RS 47:302.53Disposition of certain collections in concordia parish
RS 47:302.54Allocation of certain collections in vernon parish
RS 47:303Collection
RS 47:303.1Direct payment numbers
RS 47:304Treatment of tax by dealer
RS 47:305Exclusions and exemptions from the tax
RS 47:305.1Exclusions and exemptions; ships and ships' supplies
RS 47:305.2Exclusions and exemptions; insulin, prescription and nonprescription
RS 47:305.3Exclusions and exemptions; seeds used in planting of crops
RS 47:305.4Repealed by acts 1985, no. 631, 2, eff. july 16, 1985.
RS 47:305.5Repealed by acts 2005, no. 352, §1, eff. june 30, 2005.
RS 47:305.6Exclusions and exemptions; little theater tickets
RS 47:305.7Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
RS 47:305.8Exclusions and exemptions; pesticides used for agricultural purposes
RS 47:305.9Exclusions and exemptions; motion picture film rental
RS 47:305.10Exclusions and exemptions; property purchase for first use outside the state
RS 47:305.11Exclusions and exemptions; contracts prior to and within ninety days of tax levy
RS 47:305.12Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.13Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
RS 47:305.14Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
RS 47:305.15Exclusions and exemptions; sales or purchases by blind persons
RS 47:305.16Exclusions and exemptions; cable television installation and repair
RS 47:305.17Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
RS 47:305.18Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
RS 47:305.19Exclusions and exemptions; leased vessels used in the production of minerals
RS 47:305.20Exclusions and exemptions; louisiana commercial fishermen
RS 47:305.21Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.22Repealed by acts 2005, no. 413, §1, eff. july 11, 2005.
RS 47:305.23Repealed by acts 1982, no. 415, 3
RS 47:305.24Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.25Exclusions and exemptions; farm equipment
RS 47:305.26Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
RS 47:305.27Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.28Exclusions and exemptions; gasohol
RS 47:305.29Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.30Exclusions and exemptions; plaquemines parish
RS 47:305.31Repealed by acts 2005, no. 345, §2, eff. july 1, 2005.
RS 47:305.32Repealed by acts 1982, no. 44, 1
RS 47:305.33Exclusions and exemptions; nonprofit retirement centers
RS 47:305.34Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.35Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:305.36Exclusions and exemptions; motor vehicles
RS 47:305.37Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
RS 47:305.38Exclusions and exemptions; sheltered workshop for mentally retarded
RS 47:305.39Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
RS 47:305.40Exclusions and exemptions; purchases of mardi gras specialty items
RS 47:305.41Exclusions and exemptions; ducks unlimited; bass life
RS 47:305.42Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
RS 47:305.43Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
RS 47:305.44Exclusions and exemptions; raw materials used in printing process
RS 47:305.45Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
RS 47:305.46Exclusions and exemptions; purchases with united states department of agriculture food stamp coupons and purchases made under the women, infants, and children's program
RS 47:305.47Exclusions and exemptions; pharmaceutical samples distributed without charge
RS 47:305.48Exemption; automobiles owned by military personnel
RS 47:305.49Catalog distribution; exemption
RS 47:305.50Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
RS 47:305.51Exemption; utilities used by steelworks and blast furnaces
RS 47:305.52Exemption; custom computer software
RS 47:305.53Exclusions and exemptions; sickle cell disease organizations
RS 47:305.54Exemption; annual louisiana sales tax holidays act
RS 47:305.55Exclusions and exemptions; manufacturing machinery and equipment
RS 47:305.56Exemption; off-road vehicles; out-of-state buyers
RS 47:305.57Exemptions; sale of art work
RS 47:305.58Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
RS 47:305.59Exemption; charitable residential construction
RS 47:305.60Exemption; certain water conservation equipment; sparta groundwater conservation district
RS 47:305.61Exemption; certain water conservation equipment; sparta groundwater conservation district
RS 47:305.62Exemption; annual louisiana second amendment weekend holiday
RS 47:305.63Exemption; commercial farm irrigation equipment
RS 47:305.64Exemption; qualifying radiation therapy treatment centers
RS 47:305.65Exemption; charitable residential construction, rehabilitation, and renovation; limitation
RS 47:306Returns and payment of tax; penalty for absorption
RS 47:306.1Collection from interstate and foreign transportation dealers
RS 47:306.2Collection from certain interstate and foreign transportation dealers
RS 47:306.3Donations to the louisiana military family assistance fund
RS 47:307Collector's authority to determine the tax in certain cases
RS 47:308Termination or transfer of business
RS 47:309Dealers required to keep records
RS 47:309.1Dealers required to furnish list of purchasers
RS 47:310Wholesalers and jobbers required to keep records
RS 47:311Collector's authority to examine records of transportation companies
RS 47:312Failure to pay tax on imported tangible personal property; grounds for attachment
RS 47:313System of import permits; seizure and forfeiture of vehicles used in importing without permit
RS 47:314Failure to pay tax; rule to cease business
RS 47:315Sales returned to dealer; credit or refund of tax
RS 47:315.1Sales tax refund
RS 47:315.2Sales tax refund; new housing construction
RS 47:315.3Sales tax refund; sales and rentals covered by medicare
RS 47:315.4Sales and use tax credit; waiver of homestead exemption
RS 47:315.5Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
RS 47:316Collector to provide forms
RS 47:317Repealed by acts 1998, 1st ex. sess., no. 4, 1, eff. june 4, 1998.
RS 47:318Disposition of collections
RS 47:321Imposition of tax
RS 47:322Collection of the tax
RS 47:322.1Disposition of certain collections in ouachita parish
RS 47:322.2Disposition of certain collections in west carroll parish
RS 47:322.3Disposition of certain collections in east carroll parish
RS 47:322.4Disposition of certain collections in tensas parish
RS 47:322.5Disposition of certain collections in tangipahoa parish
RS 47:322.6Disposition of certain collections in washington parish
RS 47:322.7Disposition of certain collections in allen parish
RS 47:322.8Disposition of certain funds in beauregard parish
RS 47:322.9Disposition of certain collections in east baton rouge parish
RS 47:322.10Disposition of certain collections in sabine parish
RS 47:322.11Disposition of certain collections in calcasieu parish
RS 47:322.12Disposition of certain collections in cameron parish
RS 47:322.13Disposition of certain collections in natchitoches parish
RS 47:322.14Disposition of certain collections in jefferson davis parish
RS 47:322.15Disposition of certain collections in st. charles, st. john the baptist, and st. james parishes
RS 47:322.16Disposition of certain collections in winn parish
RS 47:322.17Disposition of certain collections in morehouse parish
RS 47:322.18Disposition of certain collections in madison and richland parishes
RS 47:322.19Disposition of certain collections in vernon parish
RS 47:322.20Disposition of certain collections in plaquemines parish
RS 47:322.21Disposition of certain collections in livingston parish
RS 47:322.22Disposition of certain collections in the town of homer in claiborne parish
RS 47:322.23Disposition of certain collections in union parish
RS 47:322.24Disposition of certain collections in terrebonne parish
RS 47:322.25Disposition of certain collections in st. mary parish
RS 47:322.26Disposition of certain collections in west feliciana parish
RS 47:322.27Disposition of certain collections in east feliciana parish
RS 47:322.28Disposition of certain collections in lafayette parish
RS 47:322.29Disposition of certain collections in avoyelles parish
RS 47:322.30Disposition of certain collections in the cities of shreveport and bossier city
RS 47:322.31Disposition of certain collections in vermilion parish
RS 47:322.32Disposition of certain collections in rapides parish
RS 47:322.33Disposition of certain collections in lincoln parish
RS 47:322.34Disposition of certain collections in the parish of jefferson
RS 47:322.35Disposition of certain collections in lasalle parish
RS 47:322.36Disposition of certain collections in caldwell parish
RS 47:322.37Disposition of certain collections in st. tammany parish
RS 47:322.38Disposition of certain collections in orleans parish
RS 47:322.39Disposition of certain collections in st. bernard parish
RS 47:322.40Disposition of certain collections in red river parish
RS 47:322.41Disposition of certain collections in evangeline parish
RS 47:322.42Disposition of certain collections in the city of baker
RS 47:322.43Disposition of certain collections in bienville parish
RS 47:322.44Disposition of certain collections in claiborne parish
RS 47:322.45Disposition of certain collections in concordia parish
RS 47:322.46Disposition of certain collections in lafourche parish
RS 47:322.47Disposition of certain collections in webster parish
RS 47:324Disposition of certain collections; louisiana wildlife and fisheries conservation fund
RS 47:331Imposition of tax
RS 47:332Collection of the tax
RS 47:332.1Disposition of certain collections in the parish of jefferson
RS 47:332.2Disposition of certain collections in east baton rouge parish
RS 47:332.3Disposition of certain collections in vernon parish
RS 47:332.4Disposition of certain collections in st. john the baptist parish
RS 47:332.5Disposition of certain collections in natchitoches parish
RS 47:332.6Disposition of certain collections in the city of shreveport
RS 47:332.7Disposition of certain collections in the city of bossier city
RS 47:332.8Disposition of certain collections in washington parish
RS 47:332.9Disposition of certain collections in parish of lafayette
RS 47:332.10Disposition of certain collections in parishes with a population of more than four hundred seventy-five thousand
RS 47:332.11Disposition of certain collections in vermilion parish
RS 47:332.12Disposition of certain collections in beauregard parish
RS 47:332.13Disposition of certain collections in st. tammany parish
RS 47:332.14Disposition of certain collections in tangipahoa parish
RS 47:332.15Disposition of certain collections in st. helena parish
RS 47:332.16Disposition of certain collections in ouachita parish
RS 47:332.17Disposition of certain collections in pointe coupee parish
RS 47:332.18Disposition of certain collections in iberville parish
RS 47:332.19Disposition of certain collections in west baton rouge parish
RS 47:332.20Disposition of certain collections in st. landry parish
RS 47:332.21Disposition of certain collections in avoyelles parish
RS 47:332.22Disposition of certain collections in st. bernard parish
RS 47:332.23Disposition of certain collections in st. james parish
RS 47:332.24Disposition of certain collections in st. charles parish
RS 47:332.25Disposition of certain collections in west carroll parish
RS 47:332.26Disposition of certain collections in east carroll parish
RS 47:332.27Disposition of certain collections in tensas parish
RS 47:332.28Disposition of certain collections in allen parish
RS 47:332.29Disposition of certain collections in sabine parish
RS 47:332.30Disposition of certain collections in calcasieu parish
RS 47:332.31Disposition of certain collections in cameron parish
RS 47:332.32Disposition of certain collections in jefferson davis parish
RS 47:332.33Disposition of certain collections in winn parish
RS 47:332.34Disposition of certain collections in morehouse parish
RS 47:332.35Disposition of certain collections in plaquemines parish
RS 47:332.36Disposition of certain collections in livingston parish
RS 47:332.37Disposition of certain collections in the town of homer in claiborne parish
RS 47:332.38Disposition of certain collections in union parish
RS 47:332.39Disposition of certain collections in terrebonne parish
RS 47:332.40Disposition of certain collections in st. mary parish
RS 47:332.41Disposition of certain collections in west feliciana parish
RS 47:332.42Disposition of certain collections in east feliciana parish
RS 47:332.43Disposition of certain collections in lincoln parish
RS 47:332.44Disposition of certain collections in madison and richland parishes
RS 47:332.45Disposition of certain collections in red river parish
RS 47:332.46Disposition of certain collections in lasalle parish
RS 47:332.47Disposition of certain collections in evangeline parish
RS 47:332.48Disposition of certain collections in the city of baker
RS 47:332.49Disposition of certain collections in bienville parish
RS 47:332.50Disposition of certain collections in claiborne parish
RS 47:332.51Disposition of certain collections in concordia parish
RS 47:332.52Disposition of certain collections in lafourche parish
RS 47:332.53Disposition of certain collections in webster parish
RS 47:333Use tax on limestone aggregate
RS 47:335.1Short title
RS 47:335.2Definitions
RS 47:335.3Policy
RS 47:335.4Multistate discussions; streamlined sales and use tax agreement
RS 47:335.5Louisiana law unmodified
RS 47:335.6Agreement prerequisites
RS 47:335.7Cooperating sovereigns
RS 47:335.8Agreement beneficiaries; standing
RS 47:335.9Certified service provider; certified automated system; proprietary system
RS 47:337.1Short title
RS 47:337.2Intent; application and interpretation of chapter
RS 47:337.3Imposition of political subdivision tax
RS 47:337.4Levy of sales and use taxes
RS 47:337.5Local sales and use taxes effective date
RS 47:337.6Definitions
RS 47:337.7Exemptions generally
RS 47:337.8Prohibited exemptions; specific application required
RS 47:337.9Exemptions applicable to local tax in chapters 2, 2-a, and 2-b; other exemptions applicable
RS 47:337.10Optional exclusions and exemptions
RS 47:337.11Other provisions applicable to local sales and use tax
RS 47:337.11.1Local sales and use tax; prescription drugs and pharmacist services; requirements
RS 47:337.12Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
RS 47:337.13Collection of sales and use taxes by political subdivisions
RS 47:337.13.1Power to employ counsel; attorney fees
RS 47:337.14Central collection commission
RS 47:337.15Collection
RS 47:337.16Authority to collect local sales and use taxes
RS 47:337.17Treatment of tax by dealer
RS 47:337.18Returns and payment of tax; penalty for absorption
RS 47:337.19Withholding of state funds; assessment and collection standards
RS 47:337.20Collection from interstate and foreign transportation dealers
RS 47:337.20.1Collection from certain interstate and foreign transportation dealers
RS 47:337.21Termination or transfer of business
RS 47:337.22Sales and use tax returns
RS 47:337.23Uniform electronic local return and remittance system; official record of tax rates, and exemptions
RS 47:337.24Miscellaneous administrative provisions
RS 47:337.25Authority of collectors to sue
RS 47:337.26Contracts for purpose relating to collection of sales and use taxes
RS 47:337.27Venue
RS 47:337.28Collector's authority to determine the tax in certain cases
RS 47:337.29Dealers required to keep records
RS 47:337.30Wholesalers and jobbers required to keep records
RS 47:337.31Collector's authority to examine records of transportation companies
RS 47:337.32Failure to pay tax on imported tangible personal property; grounds for attachment
RS 47:337.33Failure to pay tax; rule to cease business
RS 47:337.34Sales returned to dealer; credit or refund of tax
RS 47:337.35Collector's duty to determine correct tax
RS 47:337.36Power to examine records and premises of taxpayer
RS 47:337.37Retention of records by taxpayers
RS 47:337.38Power to request records in machine-sensible format
RS 47:337.39Power to examine the records of third parties
RS 47:337.40Power to conduct hearings
RS 47:337.41Power to subpoena witnesses; fees
RS 47:337.42Notice to attend hearings; how given
RS 47:337.43Procedure to compel witnesses to attend and to testify at hearing
RS 47:337.44Rule to show cause and examination of judgment debtor
RS 47:337.45Alternative remedies for the collection of taxes
RS 47:337.46Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
RS 47:337.47Special authority to recover rebates
RS 47:337.48Determination and notice of tax due
RS 47:337.49Protest to collector's determination of tax due
RS 47:337.50Assessment of tax, interest, and penalties
RS 47:337.51Notice of assessment and right to appeal
RS 47:337.52Waiver of restrictions and delays
RS 47:337.53Assessment and notice when tax is in jeopardy
RS 47:337.54Assessment and claims in bankruptcy and receivership
RS 47:337.55Assessment of tax shown on face of taxpayer's returns
RS 47:337.56Collection by distraint and sale authorized
RS 47:337.57Distraint defined
RS 47:337.58Distraint procedure
RS 47:337.59Surrender of property subject to distraint
RS 47:337.60Sale of distrained property
RS 47:337.61Collection by summary court proceeding authorized
RS 47:337.62Injunctions prohibited
RS 47:337.63Remittance of tax under protest; suits to recover
RS 47:337.64Alternative remedy for dealers
RS 47:337.65Tax obligation to constitute a lien, privilege and mortgage
RS 47:337.66Cancellation of lien, privilege, and mortgage
RS 47:337.67Suspension and interruption of prescription
RS 47:337.68Prescription of assessments as judgments
RS 47:337.69Interest on unpaid taxes
RS 47:337.70Penalty for failure to make timely return
RS 47:337.71Waiver of penalty for delinquent filing or delinquent payment
RS 47:337.72Penalty for false or fraudulent return
RS 47:337.73Negligence penalty
RS 47:337.74Insufficient funds check in payment of taxes; penalty
RS 47:337.75Examination and hearing costs
RS 47:337.76Distraint cost penalty
RS 47:337.77Refunds of overpayments authorized
RS 47:337.78Crediting or offset of overpayments against other obligations
RS 47:337.79Prescription of refunds or credits
RS 47:337.80Interest on refunds or credits
RS 47:337.81Appeals from the collector's disallowance of refund claim
RS 47:337.82Criminal penalty for failing to account for local tax monies
RS 47:337.83Criminal penalty for evasion of tax
RS 47:337.84Running of time limitations for criminal offenses
RS 47:337.85Payment of taxes by receivers, referees, trustees or liquidators
RS 47:337.86Credit for taxes paid
RS 47:337.87Post-session update procedure
RS 47:337.91Purpose; form of citation
RS 47:337.92Definitions
RS 47:337.93Public information; adoption of rules; availability of rules and orders
RS 47:337.94Procedure for adoption of rules
RS 47:337.95Filing; taking effect of rules
RS 47:337.96Uniform local sales tax administrative code and louisiana register; publication; index
RS 47:337.97Judicial review of validity or applicability of rules
RS 47:337.98Appeals
RS 47:337.99Review of board rules
RS 47:337.100Legislative veto, amendment, or suspension of rules and regulations
RS 47:337.101Procedures to seek uniformity of interpretation of common or local sales tax law
RS 47:341Occupational license tax
RS 47:342General definitions
RS 47:343Payment of tax
RS 47:344New business; license due upon commencement
RS 47:345Change of ownership or lessee
RS 47:346Separate license required for each location, based on primary class of business
RS 47:347Class of business
RS 47:348Period used where gross receipts are the measure of the license
RS 47:349Taxpayers required to keep records; confidentiality
RS 47:349.1Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:350Application for licenses
RS 47:351Failure to pay tax; judgment prohibiting further pursuit of business
RS 47:352Collector authorized to make rules and regulations
RS 47:353Records to be kept by collector
RS 47:353.1Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:354Retail dealers in merchandise, services, and rentals
RS 47:354.1Retail dealers in gasoline and motor fuel
RS 47:355Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
RS 47:356Business of lending or of dealing of notes secured by chattel mortgages or other liens
RS 47:357Brokerage and commission agents
RS 47:358Public utilities
RS 47:359Businesses where licenses are based on flat fees
RS 47:360Exemptions
RS 47:361Deductions
RS 47:362Special provisions
RS 47:363Exemptions and deductions; governmental subdivisions
RS 47:364Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978
RS 47:365Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:367Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:368To 375 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:376Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:377To 379 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:380Repealed by acts 1952, no. 100, 2.
RS 47:381Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:382To 384 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:385Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:385.1Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:386To 388 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:389Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:390Repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:391Repealed by acts 1977, no. 752, 1, eff. jan. 1, 1978.
RS 47:392To 403 repealed by acts 1986, no. 1017, 2, eff. jan. 1, 1987.
RS 47:404Repealed by acts 1981, no. 567, 2, eff. jan. 1, 1982
RS 47:451Vehicle registration license tax
RS 47:452Designation of tax
RS 47:461General
RS 47:462Trucks and trailers
RS 47:463Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
RS 47:463.1Parish road use tax; st. bernard parish
RS 47:463.1.1Parish road use tax; jefferson parish
RS 47:463.2Special personalized prestige license plates for passenger vehicles
RS 47:463.2.1Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.3Repealed by acts 2006, no. 353, §2, eff. june 13, 2006.
RS 47:463.4Special license plates or hang tags for mobility impaired persons
RS 47:463.4.1Special parking cards for temporarily mobility impaired persons
RS 47:463.4.2Mobility impaired persons; motor fuel service price
RS 47:463.4.3Manufacture, sale, possession, or use of counterfeit mobility-impaired parking placards; penalties
RS 47:463.5Private bus; recreational vehicles
RS 47:463.6Volunteer fire departments and volunteer firemen
RS 47:463.7Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.8Antique license plates and license plates for antique motor vehicles and motorcycles
RS 47:463.9Special shriner vehicle license plates
RS 47:463.10Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.11Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.12Street rod license plates
RS 47:463.13Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.14Special farhad grotto vehicle license plates
RS 47:463.15Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.16Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.17Special personalized prestige license plates for motorcycles
RS 47:463.18Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.19Repealed by acts 1991, no. 1015, 2.
RS 47:463.20Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.21Special handicapped license plates for farm vehicles
RS 47:463.22Special shriner license plates
RS 47:463.23Special license plates for active and retired firefighters
RS 47:463.24Special license plates for retired law officers
RS 47:463.25Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.26Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.27Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.28Special license plates for members of the civil air patrol
RS 47:463.29Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.30Special license plates for active full-time professional firefighters
RS 47:463.31Special college and university license plates
RS 47:463.32Special prestige license plates for members of knights of columbus
RS 47:463.33Street cruiser license plates
RS 47:463.34Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.35Repealed by acts 1995, no. 688, 1.
RS 47:463.36Special prestige license plates; clergy
RS 47:463.37Special prestige license plates; retired legislators
RS 47:463.38Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.39Special license plates; united states olympic committee
RS 47:463.40Special license plates to promote child safety
RS 47:463.41Special prestige license plates for members of knights of peter claver and the knights of peter claver, ladies auxiliary
RS 47:463.42Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.43Special license plates; environmental education division
RS 47:463.44Special license plates; louisiana elementary and secondary educators
RS 47:463.45Special prestige license plates; louisiana black bear
RS 47:463.46Special prestige license plates; louisiana quail unlimited plate
RS 47:463.47Families of police officer killed in the line of duty
RS 47:463.48Special prestige license plates; emergency medical technicians
RS 47:463.49Special prestige license plates; legislators
RS 47:463.50Special license plates; helping schools
RS 47:463.51Special prestige license plates; lions international
RS 47:463.52Special prestige license plates; louisiana special olympics
RS 47:463.53Special prestige license plates; ducks unlimited
RS 47:463.54Special prestige license plates; wild turkey federation
RS 47:463.55Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.56Special prestige license plate for girl scouts of u.s.a.
RS 47:463.57Special prestige license plate for mckinley high school
RS 47:463.58Special prestige license plates; life center full gospel baptist cathedral
RS 47:463.59Special prestige license plates; coastal conservation
RS 47:463.60Special prestige license plates; "animal friendly" prestige license plate; animal population control; pet overpopulation fund
RS 47:463.61Special prestige license plates; "choose life"; distribution of royalty fees
RS 47:463.62Special license plates; charles e. dunbar award recipient; first mount zion baptist church
RS 47:463.63Prestige license plates; the louisiana notary association; "civil law notary"
RS 47:463.64Prestige license plates; louisiana notaries; "louisiana notary"
RS 47:463.65Repealed by acts 2005, no. 365, §2, eff. june 30, 2005.
RS 47:463.66Special prestige license plates; catahoula cur; "louisiana state dog"
RS 47:463.67Special prestige license plates; "i support river region cancer center"
RS 47:463.68Special prestige license plates; louisiana association of life underwriters; "life underwriter"
RS 47:463.69Special prestige license plates; "don't litter louisiana"
RS 47:463.70Special prestige license plates; letter carriers
RS 47:463.71Special prestige license plate; boy scouts of america
RS 47:463.72Special prestige license plate; public service sororities and fraternities; alpha phi alpha
RS 47:463.73Special prestige license plate; louisiana public and private high schools
RS 47:463.74Special prestige license plates; louisiana agriculture
RS 47:463.75Special prestige license plates; "sons of confederate veterans"
RS 47:463.76Special prestige license plates; jaycees
RS 47:463.77Special prestige license plate; captain shreve high school
RS 47:463.78Special prestige license plates; native americans; scholarship fund
RS 47:463.79Special prestige license plates; american-italian renaissance foundation
RS 47:463.80Special prestige license plates; "bellsouth volunteers"
RS 47:463.81Special prestige license plates; fraternal order of police
RS 47:463.82Special prestige license plates; quota international
RS 47:463.83Special prestige license plates; charity school of nursing
RS 47:463.84Special prestige license plates; most worshipful prince hall grand lodge f & am organization
RS 47:463.85Special prestige license plates; esther grand chapter order of eastern star-prince hall affiliation
RS 47:463.86Prestige license plates; white tail deer
RS 47:463.87Special prestige license plates; kiwanis international
RS 47:463.88Special prestige license plates; kappa alpha psi fraternity, inc.
RS 47:463.89Special prestige license plates; crescent city
RS 47:463.90Special prestige license plate for beta sigma phi
RS 47:463.91Special prestige license plate; louisiana nurses foundation
RS 47:463.92Special prestige license plates; elks
RS 47:463.93Special prestige license plates; upper room bible church
RS 47:463.94Special prestige license plate; camp woodmen
RS 47:463.95Special prestige license plates; "unlocking autism"
RS 47:463.96Special prestige license plates; festival international de louisiane
RS 47:463.97Special prestige license plate; retired employees of the department of transportation and development
RS 47:463.98Special prestige license plate; louisiana water and waste water operators
RS 47:463.99Special prestige license plates; rotary international
RS 47:463.100Special prestige license plates; u.s. naval academy
RS 47:463.101Special prestige license plates; american legion
RS 47:463.102Special prestige license plates; rotary district 6200
RS 47:463.103Special prestige license plates; louisiana delta sigma theta sorority, inc.
RS 47:463.104Special prestige license plates; seniors-our heritage
RS 47:463.105Special prestige license plates; laborers' international union of north america (liuna)
RS 47:463.106Special prestige license plates; omega psi phi fraternity
RS 47:463.107Special prestige license plates; alpha kappa alpha sorority
RS 47:463.108Special prestige license plate; breast cancer awareness
RS 47:463.109Special prestige license plates; in god we trust
RS 47:463.110Special prestige license plate; 4-h
RS 47:463.111Special prestige license plates; commissioned police officer
RS 47:463.112Special prestige license plates; foster and adoptive parenting
RS 47:463.113Special prestige license plates; louisiana organ donation
RS 47:463.114Special prestige license plate; junior golf
RS 47:463.115Special prestige license plate; invest in children
RS 47:463.116Special prestige license plate; louisiana leadership institute
RS 47:463.117Special prestige license plates; greater new orleans jurisdiction of the church of god in christ
RS 47:463.118Special prestige license plates; progressive baptist church
RS 47:463.119Special prestige license plates; sigma gamma rho sorority, inc.
RS 47:463.120Special prestige license plates; zeta phi beta sorority
RS 47:463.121Special prestige license plates; beacon light baptist church
RS 47:463.122Special prestige license plates; greater st. stephens ministries
RS 47:463.123Special prestige license plates; new home ministries
RS 47:463.124Special prestige license plates; camphor memorial united methodist church
RS 47:463.125Special prestige license plates; "america's wetland
RS 47:463.126Special prestige license plates; louisiana state university national champions
RS 47:463.127Special prestige license plates; southern university black college national champions
RS 47:463.128Special prestige license plates; nascar
RS 47:463.129Special prestige license plates; ladies auxiliary, v. f. w.
RS 47:463.130Special prestige license plate; children's bureau
RS 47:463.131Special prestige license plates; support our troops
RS 47:463.132Motorcycle awareness campaign; special prestige license plates for motor vehicles and motorcycles
RS 47:463.133Special prestige license plates; louisiana largemouth bass
RS 47:463.134Special prestige license plate; louisiana thanks you!
RS 47:463.135Special prestige license plates; "chez nous autres"
RS 47:463.136Special prestige license plates; new home full gospel ministries
RS 47:463.137Special prestige license plates; gold star
RS 47:463.138Special prestige license plate; st. jude children's research hospital
RS 47:463.139Special prestige license plate; protect wild dolphins
RS 47:463.140Special prestige license plate; grand lodge of the state of louisiana, f & am
RS 47:464Road tractors
RS 47:465Motorcycles
RS 47:466Commercial passenger vehicles
RS 47:467Commercial passenger vehicles operated under municipal franchises
RS 47:468School and charity buses
RS 47:469Taxi cabs
RS 47:470Trademark or copyrighted logo license plate program for certain vehicles; commercial
RS 47:472Lost certificate or number plate
RS 47:473Dealer inventory plates
RS 47:473.1Special personalized license plates for dealers
RS 47:473.2Special handicapped license plates for dealers and owners of commercial vehicles
RS 47:474Transporter plates
RS 47:474.1In-transit plates
RS 47:475Minimum licenses
RS 47:476Common carrier vehicle substitutions
RS 47:477Trailers to bear stenciled serial numbers
RS 47:478Trucks to bear name and address of owner or lessee; exceptions
RS 47:479Exemptions from license fee or tax
RS 47:479.1Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
RS 47:480Cost of collection
RS 47:481Disposition of collections
RS 47:482Interchange trailers and semi-trailers
RS 47:490.1Military honor plates for veterans and other military personnel
RS 47:490.2Military honor license plates for former prisoners of war
RS 47:490.3Military honor license plates for members of the louisiana national guard
RS 47:490.4Military honor license plates for certain disabled veterans
RS 47:490.5Military honor license plates for congressional medal of honor recipients
RS 47:490.6Military honor license plates for participants in operation desert shield/desert storm
RS 47:490.7Military honor license plates for veterans and retired veterans
RS 47:490.8Military honor license plates for louisiana members and retired members of the reserve forces of the united states
RS 47:490.9Military honor license plates; world war ii veterans
RS 47:490.10Military honor license plates for certain veterans of the united states marine corps
RS 47:490.11Military honor license plates for laos war veterans
RS 47:490.12Military honor license plates; veterans of the cold war
RS 47:490.13Military honor license plates for veterans of the vietnamese conflict
RS 47:490.14Military honor license plates for veterans of the korean war
RS 47:490.15Military honor license plates for veterans of the united states merchant marine
RS 47:490.16Military honor license plates or authorized identification for world war ii, korean war, and other military vehicles
RS 47:490.17Military honor license plates for survivors of pearl harbor
RS 47:490.18Military honor license plates for "purple heart" recipients
RS 47:490.19Military honor license plates; u.s. army airborne
RS 47:490.20Military honor license plates; iraq campaign veteran
RS 47:490.21Military honor license plates; "afghanistan campaign veteran"
RS 47:491Legislative findings
RS 47:492Ham radio station plates for owners and operators
RS 47:501Owner to secure registration
RS 47:501.1Duties of employees and employers
RS 47:502Exemption from registration
RS 47:502.1Exemption from registration; log loaders
RS 47:502.2Exemption from registration; nonresident military personnel
RS 47:503Application for registration
RS 47:504Register of applicants to be kept by secretary
RS 47:505Number plates
RS 47:506Registration certificates
RS 47:507Display of plate
RS 47:508Registration; commercial vehicles; exemption
RS 47:509Transfer of certain registration certificates
RS 47:509.1Credit for transfer of certain registration certificates
RS 47:510Notice of sale or transfer
RS 47:511Reciprocity arrangements; refund of remittances
RS 47:511.1Temporary permits
RS 47:511.2Temporary permit for unregistered trucks
RS 47:511.3Temporary registration permits; motor vehicles being driven out of state
RS 47:512Casual trips of foreign vehicles
RS 47:513Vehicle of nonresident owner used regularly in business in louisiana
RS 47:514Suspension of registration upon notice of theft or embezzlement
RS 47:515When registration shall be refused
RS 47:516Vehicles improperly licensed; weighing, inspections and investigations; purchase of proper license required; penalty
RS 47:517Commissioner to determine proper classification
RS 47:518Authority of certain incorporated municipalities
RS 47:519Temporary registration plates issued by dealers
RS 47:519.1License plates issued to manufacturers, wholesalers, or distributors
RS 47:519.2Temporary license plates; lending institutions; auto title companies
RS 47:520Dealers temporary demonstration and transportation identification plate
RS 47:521Display of temporary registration license plates
RS 47:522Authorization to enter dealer premises to recover state credentials
RS 47:531Director of public safety to be vehicle commissioner
RS 47:531.1Director's authority
RS 47:531.2Transfer of facilities and equipment
RS 47:531.3Funding; transfers
RS 47:532Duties of department of highways, department of state police and vehicle commissioner
RS 47:532.1Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
RS 47:533Office of commissioner
RS 47:534Records of commissioner
RS 47:535Authority of state police not restricted
RS 47:536Violations of registration provisions
RS 47:537Penalty for violations
RS 47:538Jurisdiction
RS 47:539Prosecutions
RS 47:540Arrest
RS 47:551Imposition of tax
RS 47:601Imposition of tax
RS 47:602Determination of taxable capital
RS 47:603Borrowed capital
RS 47:604Capital stock
RS 47:605Surplus and undivided profits
RS 47:605.1Capital stock, surplus, and undivided profits
RS 47:606Allocation of taxable capital
RS 47:607Railroad corporations
RS 47:608Exemptions
RS 47:609Due date, payment and reporting of tax
RS 47:610Repealed by acts 1958, no. 437, 1
RS 47:611Newly taxable corporation
RS 47:612Extension of time for filing return and paying tax
RS 47:613Fiscal year defined; accounting period not to be changed
RS 47:614Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:615Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:616Franchise taxes by local governments prohibited
RS 47:617Refunds and credits
RS 47:618Trucking company
RS 47:631Taxes on natural resources
RS 47:632Taxes payable by owners; lien and privilege created
RS 47:633Rates of tax
RS 47:633.1Repealed by acts 2002, no. 12, 1, eff. june 7, 2002.
RS 47:633.2Transfer of funds to royalty road or royalty fund
RS 47:633.3Establishment of timber conversion factor
RS 47:633.4Tertiary recovery incentive
RS 47:633.5Produced water injection incentive
RS 47:633.6Calculation of market value for trees and timber
RS 47:634Definitions
RS 47:635Reports and payment of taxes by severers
RS 47:636Severers required to withhold taxes from royalty payments
RS 47:637Severers not required to withhold tax where it is withheld by purchasers
RS 47:638Purchasers required to withhold taxes
RS 47:639Withholding and payment of taxes where title of property is in dispute
RS 47:640Reports by purchasers
RS 47:641Delinquent tax
RS 47:642Failure to file reports
RS 47:643Tax in addition to property taxes; restriction on further taxes on oil or gas rights
RS 47:643.1Restriction on taxation of timber
RS 47:644Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:645Disposition of collections
RS 47:646Apportionment of amounts allocated to parishes
RS 47:646.1Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
RS 47:646.2Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
RS 47:646.3Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
RS 47:646.4Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
RS 47:646.5Repealed by acts 1994, no. 2, 3, eff. june 1, 1994.
RS 47:647Severance tax credit, priority
RS 47:648.1Purpose
RS 47:648.2Definitions
RS 47:648.3All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. payout of the
RS 47:648.4Limitation on exemption
RS 47:648.5Repealed by acts 1992, no. 984, 18.
RS 47:648.11Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:648.21Severance tax; reclaimed oil; definition
RS 47:651Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:671Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:672Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:674Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:675Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:676Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:677Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:678Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:679Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:680Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:681Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:681.1Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:691Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:692Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:693Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:694Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:695Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:696Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:697Repealed by acts 1998, no. 27, 1, eff. june 24, 1998.
RS 47:711Taxes on petroleum products
RS 47:712Definitions
RS 47:713Exclusions and exemptions; casinghead gasoline sold for commercial blending
RS 47:714Exclusions and exemptions; tractor fuel or distillate
RS 47:714.1Repealed by acts 1986, no. 1033, 1.
RS 47:715Exclusions and exemptions; certain sales to united states government
RS 47:715.1Reimbursement of funds; school buses
RS 47:716Exclusions and exemptions; certain sales to operators of interstate aircraft
RS 47:716.1Exclusions and exemptions; aviation gasoline
RS 47:717Exclusions and exemptions; gasoline or motor fuel exported from louisiana
RS 47:718Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
RS 47:719Allowance for losses in handling
RS 47:720Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
RS 47:721Tax collectible from dealers
RS 47:722Reports by dealers
RS 47:723Payment of tax
RS 47:723.1Metric conversion factor
RS 47:724Presumption of use in louisiana
RS 47:725Dealers required to furnish bonds; waiver
RS 47:726Gasoline and other motor fuels dispensing machines; requirements
RS 47:726.1Gasoline and other motor fuels; advertised price; requirement
RS 47:727Disposition of collections
RS 47:731To 745 repealed by acts 1973, ex.sess., no. 11, 1, eff. jan. 1, 1974.
RS 47:751To 760 repealed by acts 1960, no. 336, 1.
RS 47:771Application of provisions
RS 47:772Furnishing of bond made compulsory
RS 47:773Amount, tenor and solvency of bond
RS 47:774Additional or substituted bond; when required
RS 47:775Effect of failure to furnish additional or substituted bond when required
RS 47:776Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
RS 47:777Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
RS 47:778Records of dealers and transporters; examination by collector
RS 47:779Collector authorized to search storage places and transportation equipment
RS 47:780Seizure of equipment for evidence
RS 47:781Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
RS 47:782Procedure for forfeiture and sale
RS 47:783Reports by common or contract carrier
RS 47:784Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
RS 47:785System of import permits authorized
RS 47:786Information by transporter; designated routes
RS 47:787Criminal penalty
RS 47:788Administration by collector of revenue
RS 47:789Repealed by acts 1950, no. 26, 2
RS 47:801Definitions
RS 47:802Imposition of tax
RS 47:802.1Refunds; undyed diesel fuel used for other than highway purposes
RS 47:802.2Refunds; licensed vehicles used by commercial fishermen
RS 47:802.3Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
RS 47:802.4Louisiana truck center, authorization
RS 47:803Collection and payment of tax
RS 47:803.1Cooperative agreements between states for collection and payment of taxes
RS 47:803.2Dyed special fuel; taxable use by fire trucks
RS 47:804Separate storage tanks for taxable special fuels and for tax-free storage
RS 47:805Bulk sales
RS 47:806Records required; invoices; false records a violation
RS 47:806.1Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
RS 47:807Licenses and bond for suppliers, dealers, and users
RS 47:807.1Application, payment of tax, decals; penalties
RS 47:808Reports; deductions in computing tax; revocation of license; flat rate accounts
RS 47:809Power to stop and investigate vehicles; assessment and collection
RS 47:810Prima facie presumptions
RS 47:811Export of tax paid special fuels; tax refunds or credit; interstate users
RS 47:812Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
RS 47:813Violations declared misdemeanors
RS 47:814Administration; rules and regulations; costs of administration; disposition of monies collected
RS 47:815Special fuels dispensing machines; requirements
RS 47:815.1Special fuel; advertised price; requirement
RS 47:818.1Intent
RS 47:818.2Definitions
RS 47:818.3Venue of tax collection suits
RS 47:818.4Administration; rules and regulations
RS 47:818.5Louisiana truck center, authorization
RS 47:818.6Inconsistent provisions
RS 47:818.11Presumption of use
RS 47:818.12Taxes levied; rates
RS 47:818.13Point of imposition of the tax
RS 47:818.14Exemptions from tax
RS 47:818.15Use subject to refund of taxes paid
RS 47:818.16Tax on unaccounted for losses; liability
RS 47:818.17Backup tax; liability
RS 47:818.18Floor-stocks tax
RS 47:818.19Tax return and payment due date
RS 47:818.20Remittance of tax
RS 47:818.21Supplier or permissive supplier; duties as trustee
RS 47:818.22Deductions and discounts allowed
RS 47:818.23Recordkeeping requirements
RS 47:818.24Filings required
RS 47:818.25Returns required of suppliers or permissive suppliers
RS 47:818.26Returns required of importers
RS 47:818.27Returns required of distributors
RS 47:818.28Returns required of exporters; refunds
RS 47:818.29Returns required of blenders
RS 47:818.30Returns required of terminal operators
RS 47:818.31Returns required of motor fuel transporters
RS 47:818.32Returns required of aviation fuel dealers
RS 47:818.33Returns required of interstate motor fuel users
RS 47:818.34Estimate of amount of taxes due and unpaid
RS 47:818.35Special authority to enforce collection of taxes collected; personal liability
RS 47:818.36Unlawful use of tax collected; theft of funds
RS 47:818.37Persons required to be licensed
RS 47:818.38Permissive supplier election; out-of-state removals
RS 47:818.39License application procedure
RS 47:818.40Bond requirements; amounts
RS 47:818.41Grounds for denial of license
RS 47:818.42License revocation; cancellation
RS 47:818.43Notice of discontinuance, sale, or transfer of business
RS 47:818.44Cooperative agreements between states for collection and payment of taxes
RS 47:818.45Engaging in business without a license; penalty
RS 47:818.46Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
RS 47:818.47Shipping documents
RS 47:818.48Diversions
RS 47:818.49Transportation of gasoline or diesel fuel; penalty
RS 47:818.50Fuel invoices required
RS 47:818.51Power to stop and investigate vehicles; fine, collection, enforcement
RS 47:818.52Fuel use violations; penalty
RS 47:818.53Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
RS 47:818.54Improper sale or use of untaxed gasoline or diesel fuel; penalty
RS 47:818.55Authorization to search; seizure of equipment for evidence
RS 47:818.56Inspection of records, storage facilities; penalty
RS 47:818.57Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
RS 47:818.58Procedure for forfeiture and sale
RS 47:818.59Commission of prohibited acts; penalties
RS 47:818.60Marking requirements for gasoline or diesel fuel storage facilities; separate storage
RS 47:818.61Metric conversion
RS 47:818.62Motor fuel dispensing machines; requirements
RS 47:818.101Taxes levied; rates
RS 47:818.102Users of liquefied natural gas, liquefied petroleum gas, or compressed natural gas annual fuel tax; certain vehicles excepted
RS 47:818.103Records and reports required by installers of liquefied natural gas, liquefied petroleum gas, and compressed natural gas carburetion equipment
RS 47:818.104Application, payment of tax, decals; penalties
RS 47:820.1Imposition of tax
RS 47:820.2Distribution of proceeds; transportation infrastructure model for economic development account
RS 47:820.3Employment of louisiana residents
RS 47:820.4Duration and issuance of bonds priority list; progress reports; recommendations by the revenue estimating conference and the transportation estimating conference; duration of the tax
RS 47:820.5Expiration of tolls
RS 47:820.5.1Greater new orleans expressway toll violations
RS 47:820.5.2Crescent city connection toll violations
RS 47:820.5.3Crescent city connection oversight authority; creation; membership; duties; and terms
RS 47:820.5.4La 1 project toll violations
RS 47:820.5.5Interoperability
RS 47:820.6Roadside vegetation master plan
RS 47:820.51Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
RS 47:821Definitions
RS 47:822Imposition of tax
RS 47:823Rate of tax
RS 47:824Amount due
RS 47:825Direct payment by generator
RS 47:826Collection by disposer; liability of disposer
RS 47:827Returns and payment
RS 47:828Interest
RS 47:829Refunds
RS 47:830Suspension of prescription
RS 47:831Records; rules and regulations
RS 47:832Disposition of collections
RS 47:833Repealed by acts 1992, no. 526, 2, eff. june 29, 1992.
RS 47:841Imposition of tax
RS 47:841.1Tobacco tax health care fund
RS 47:842Definitions
RS 47:843Use of stamps or meter impression required and limitations
RS 47:844Dealer permits
RS 47:845Repealed by acts 1974, no. 414, 2, eff. jan. 1, 1975
RS 47:846Secretary's authority to revoke license or permits
RS 47:847Dealers required to affix stamps
RS 47:848Tobacco dealers required to furnish bond; waiver
RS 47:849Interstate business of tobacco dealers
RS 47:850Repealed by acts 1974, no. 415, 2, eff. jan. 1, 1975
RS 47:851Dealers receiving unstamped and/or nontax paid cigarettes, cigars, and smoking tobaccos required to file monthly reports and maintain records; vending machine restrictions
RS 47:852Dealers required to furnish duplicate invoices
RS 47:853Examination of invoices and determination of tax by secretary
RS 47:854Declaration of intent and purpose of chapter
RS 47:855Exemption from tax
RS 47:856Enforcement by collector
RS 47:857Refunds
RS 47:858Certain acts declared felonies
RS 47:859Certain acts declared misdemeanors
RS 47:860Collector authorized to search and seize
RS 47:861Intrastate transportation of unstamped articles prohibited
RS 47:862Importation of unstamped articles, except by common carrier, without permit prohibited
RS 47:863Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
RS 47:864Affixing stamps; penalty; compromises
RS 47:865Seizure and forfeiture of unstamped taxable articles
RS 47:866Release of seized property in certain cases
RS 47:867Collector authorized to waive forfeiture proceedings in certain cases
RS 47:868Regulations of metered machines or devices
RS 47:869Disposition of collections
RS 47:871Definitions
RS 47:872Requirements for delivery sales
RS 47:873Age verification requirements
RS 47:874Shipping requirements
RS 47:875Registration and reporting requirements
RS 47:876Collection of taxes
RS 47:877Penalties
RS 47:878Enforcement
RS 47:881Repealed by acts 1993, no. 203, §2, eff. feb. 1, 1997.
RS 47:908Parish or municipal excise tax prohibited; but license tax permitted
RS 47:1001Alcoholic beverage taxes
RS 47:1002Nature of tax; exclusions from tax
RS 47:1003Definitions
RS 47:1004Businesses partly taxable
RS 47:1005Repealed by acts 1966, no. 270, 1
RS 47:1006Reports and payment of tax
RS 47:1007Audit of reports and records by collector
RS 47:1008Certain acts declared misdemeanors; penalties; venue
RS 47:1009Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1010Disposition of collections
RS 47:1031Imposition of tax
RS 47:1032Definitions
RS 47:1033Gross receipts; interstate business
RS 47:1034Gross receipts; transportation for own use
RS 47:1035Due dates and delinquent dates
RS 47:1036Reports and payment of tax
RS 47:1037Examination of records and revision of reports by collector of revenue
RS 47:1038Certain acts declared misdemeanors; penalties; venue
RS 47:1039Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1040Disposition of collections
RS 47:1061Telecommunication tax for the deaf
RS 47:1062To 1072 repealed by acts 1973, ex.sess., no. 9, 1, eff. jan. 1, 1974.
RS 47:1121Louisiana motion picture incentive act 1121. citation
RS 47:1122Findings and purpose
RS 47:1123Definitions
RS 47:1124Relief from payment of state sales and use tax
RS 47:1125Application for relief from the payment of state sales and use taxes
RS 47:1125.1Employment tax credit
RS 47:1126Disclaimer
RS 47:1127Audit
RS 47:1128Rules and regulations
RS 47:1151Power use tax (repealed)
RS 47:1201Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1202Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1203Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1204Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1205Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1206Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1207Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1208Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1209Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1210Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1211Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1212Repealed by acts 2007, no. 371, §3, eff. july 1, 2008.
RS 47:1251Repealed by acts 1962, no. 370, §1.
RS 47:1301Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1302Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1303Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1304Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1305Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1306Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1307Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1351Repealed by acts 1998, no. 4, 1, eff. june 4, 1998.
RS 47:1401Board of tax appeals
RS 47:1402Membership of board; qualifications; appointment; term; vacancy; salary
RS 47:1403Designation of chairman; domicile; quorum; seal
RS 47:1404Employees of the board
RS 47:1405Retention of records and property by the board
RS 47:1406Expenditures
RS 47:1407Jurisdiction of the board
RS 47:1408Power to administer oaths and issue subpoenas
RS 47:1409Witness fees and mileage
RS 47:1410Findings of fact, decisions, and opinions
RS 47:1411Documents to be served by registered mail
RS 47:1412Rules of evidence
RS 47:1413Rules and regulations
RS 47:1414Persons authorized to appear before the board
RS 47:1415Records open to public inspection
RS 47:1416Stenographic reports of hearings
RS 47:1431Taxpayer's petition
RS 47:1432Notice; hearing; decision
RS 47:1433Publication of opinions and decisions
RS 47:1434Judicial review of decision of the board
RS 47:1435Jurisdiction of district courts to review decisions of the board
RS 47:1436Determination of which district court has jurisdiction
RS 47:1437Effect of final judgment
RS 47:1438Date judgment becomes final
RS 47:1451Waiver of penalties
RS 47:1471Jurisdiction of board in matters relating to alcoholic beverage permits
RS 47:1481Authority of board to receive and consider claims against the state
RS 47:1482Authority of board to conduct investigations
RS 47:1483Payment of approved claims
RS 47:1484Satisfaction of claims
RS 47:1485Legislature not to consider claims not first presented to board
RS 47:1486No appeal from action of board
RS 47:1501Administrative provisions
RS 47:1502Administration by collector
RS 47:1502.1Merger and consolidation of state tax collector for the city of new orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, mone
RS 47:1503Powers of authorized representatives of collector
RS 47:1504Organization of department of revenue
RS 47:1505Collector's bond
RS 47:1506Collector's records
RS 47:1506.1Microfilm or microfiche records; electronic digitized records
RS 47:1507Authentication of collector's records
RS 47:1508Confidential character of tax records
RS 47:1508.1Unauthorized disclosure of information
RS 47:1509Publication of tax information
RS 47:1510Preservation of returns and reports
RS 47:1511Power to make rules and regulations
RS 47:1512Power to employ counsel; attorney fees
RS 47:1513Power to administer oaths
RS 47:1514Power to extend time to file returns and pay tax
RS 47:1515Repealed by acts 2003, no. 73, §3, eff. july 1, 2003.
RS 47:1515.1Sales tax refund; new housing construction
RS 47:1515.2Authority to collect fees; office of conservation
RS 47:1515.3Authority to collect severance taxes; department of agriculture and forestry
RS 47:1516Out-of-state debt collection
RS 47:1516.1In-state debt collection
RS 47:1517Tax exemption budget
RS 47:1518Authority to require whole-dollar reporting on tax returns
RS 47:1519Payment of taxes by electronic funds transfer; credit or debit cards; other
RS 47:1520Electronically filed returns; signatures
RS 47:1520.1Electronically filed returns; signatures and direct deposit
RS 47:1521Immediate disposition of collections
RS 47:1522Alternative dispute resolution
RS 47:1541Secretary's duty to determine correct tax
RS 47:1542Power to examine records and premises of taxpayer
RS 47:1542.1Retention of records by taxpayers
RS 47:1542.2Power to request records in machine-sensible format
RS 47:1543Power to examine the records of third parties
RS 47:1544Power to conduct hearings
RS 47:1545Power to subpoena witnesses; fees
RS 47:1546Notice to attend hearings, how given
RS 47:1547Procedure to compel witnesses to attend and to testify at hearing
RS 47:1548Rule to show cause and examination of judgment debtor
RS 47:1561Alternative remedies for the collection of taxes
RS 47:1561.1Special authority to enforce collection of taxes collected or withheld; personal liability conform
RS 47:1561.2Special authority to recover rebates and refundable tax credits
RS 47:1562Determination and notice of tax due
RS 47:1563Protest to collector's determination of tax due
RS 47:1564Assessment of tax, interest, and penalties
RS 47:1565Notice of assessment and right to appeal
RS 47:1565.1Waiver of restrictions and delays
RS 47:1566Assessment and notice when tax is in jeopardy
RS 47:1567Assessment and claims in bankruptcy and receivership
RS 47:1568Assessment of tax shown on face of taxpayer's returns
RS 47:1569Collection by distraint and sale authorized
RS 47:1570Distraint defined
RS 47:1571Distraint procedure
RS 47:1572Surrender of property subject to distraint
RS 47:1573Sale of distrained property
RS 47:1574Collection by summary court proceeding authorized
RS 47:1574.1Failure to pay tax collected from others; rule to cease business
RS 47:1575Injunctions prohibited
RS 47:1576Remittance of tax under protest; suits to recover
RS 47:1576.1Settlement offers
RS 47:1577Tax obligation to constitute a lien, privilege and mortgage
RS 47:1578Cancellation of lien, privilege, and mortgage; compromises
RS 47:1579Prescription of taxes, interest, and penalties
RS 47:1580Suspension and interruption of prescription
RS 47:1581Prescription of assessments as judgments
RS 47:1582Failure to remit tax collected on behalf of the state; rule to cease business
RS 47:1583Federal tax refund offset fees
RS 47:1584Innocent spouse rule
RS 47:1601Interest on unpaid taxes
RS 47:1602Penalty for failure to make timely return
RS 47:1602.1Penalty for failure to timely remit schedules and payments required to administer the sports facility assistance fund
RS 47:1603Waiver of penalty for delinquent filing or delinquent payment
RS 47:1604Penalty for false or fraudulent return
RS 47:1604.1Negligence penalty
RS 47:1604.2Insufficient funds check or electronic debit in payment of taxes; penalty
RS 47:1605Examination and hearing costs
RS 47:1606Distraint cost penalty
RS 47:1607Interest on erroneous refunds
RS 47:1621Refunds of overpayments authorized
RS 47:1621.1Satisfaction of rulings or judgments of the board of tax appeals
RS 47:1622Crediting or offset of overpayments against other obligations
RS 47:1623Prescription of refunds or credits
RS 47:1624Interest on refunds or credits
RS 47:1625Appeals from the collector's disallowance of refund claim
RS 47:1626Board's finding of overpayment upon appeal from assessment
RS 47:1627Limitation on right of refund when petition is filed with board of tax appeals
RS 47:1641Criminal penalty for failing to account for state tax moneys
RS 47:1642Criminal penalty for evasion of tax
RS 47:1643Running of time limitations
RS 47:1671Authority to sign certain documents; validity; conclusive presumption
RS 47:1672Payment of taxes by receivers, referees, trustees or liquidators
RS 47:1673Application of provisions of this chapter
RS 47:1674Exemption from claim for taxes on retirement benefits by another state
RS 47:1675General administrative provisions for credits against income and corporation franchise tax
RS 47:1681Necessity for compliance with requirements
RS 47:1682Claims to be supported by special invoices
RS 47:1683Special permit as refund gasoline distributor
RS 47:1684Issuance of special invoices; coloring of gasoline
RS 47:1685Dye
RS 47:1686Regulation of color of gasoline generally
RS 47:1687Violations; penalties
RS 47:1688Suspension of dealer's permit
RS 47:1689Forfeiture of refunds
RS 47:1690Definitions
RS 47:1691Refunds, source
RS 47:1701Annual levy
RS 47:1702Definitions
RS 47:1703Exemptions
RS 47:1703.1Permanent registration of homestead exemption; designated parishes
RS 47:1704Repealed by acts 1972, ex.sess., no. 3, 1.
RS 47:1705Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
RS 47:1706Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
RS 47:1707Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
RS 47:1707.1Agricultural byproducts
RS 47:1708Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
RS 47:1709Exemption for intangible and incorporeal property
RS 47:1710Homestead exemption; residential lessees; tax credits
RS 47:1711Waiver of homestead exemption
RS 47:1712Application procedure; special assessment level
RS 47:1801State supervision of levy and assessment
RS 47:1831Creation; abolishment of boards
RS 47:1832Compensation; tenure; vacancies; salary
RS 47:1833Members; oath; bond; qualifications
RS 47:1834Domicile and transaction of business
RS 47:1835Employment of secretary, clerical help and experts; creation of commission expense fund; authorization for deposits and collection of assessments
RS 47:1836Studies and reports
RS 47:1837Duties and responsibilities
RS 47:1837.1Program for a statewide ad valorem tax assessment database; creation
RS 47:1838Fees
RS 47:1851Definitions
RS 47:1852Duty to file annual reports
RS 47:1852.1Delinquency in filing annual reports
RS 47:1853Appraisal of public service properties
RS 47:1854Assessment
RS 47:1855Allocation of assessed value
RS 47:1856Notice of valuation, hearings, appeals
RS 47:1856.1Repealed by acts 1992, no. 984, 18.
RS 47:1857Corrections and changes
RS 47:1858General provisions
RS 47:1871State guarantee program; louisiana tax commission administration
RS 47:1872Louisiana tax commission, additional powers and duties
RS 47:1873Qualifications
RS 47:1874Maximum loan; maximum aggregate amount; interest; terms
RS 47:1875Repayment of loan; additional assessor expense allowance
RS 47:1876Special fund; defaults; attorney general participation
RS 47:1901Election
RS 47:1901.1Application of other laws
RS 47:1902Oath
RS 47:1903Powers and authority
RS 47:1903.1Assessors; authority to employ attorney
RS 47:1903.2Orleans parish assessor; obligations; legal counsel
RS 47:1903.3Assessors; authority to intervene
RS 47:1904Execution and cancellation of bonds
RS 47:1905Suits on bonds
RS 47:1906Salaries and expense funds
RS 47:1906.1Terrebonne parish; salary and expense fund; advancement
RS 47:1907Salaries
RS 47:1907.1Local notice; salary increases
RS 47:1908Expenses
RS 47:1908.1Assessors' copies of conveyances
RS 47:1909Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
RS 47:1910Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
RS 47:1910.1Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
RS 47:1910.2Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
RS 47:1911Repealed by acts 1997, no. 1157, 2.
RS 47:1912Holidays
RS 47:1913To 1921.1 repealed by acts 1989, no. 545, 3, eff. july 5, 1989.
RS 47:1922Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
RS 47:1923Authority for assessors separately or jointly to contract for insurance; payment of premiums
RS 47:1925.1Applicability of part
RS 47:1925.2Assessment district; creation and boundaries
RS 47:1925.3Method of taxation; referendum to increase taxes beyond initial authorization
RS 47:1925.4Mandatory rollback of ad valorem taxes by tax recipient bodies
RS 47:1925.5Enforcement of millage rollbacks; resolutions of taxing authorities
RS 47:1925.6Disbursements from special district funds
RS 47:1925.7Powers of assessor not diminished
RS 47:1925.8Funding for the board of assessors for orleans parish
RS 47:1925.9Evangeline parish assessment district; automobile expense allowance
RS 47:1925.10Iberia parish assessment district; automobile expense allowance
RS 47:1931Membership
RS 47:1932Compensation
RS 47:1951Property subject to ad valorem taxation
RS 47:1951.1Imports subject to ad valorem taxation
RS 47:1951.2Exports subject to ad valorem taxation
RS 47:1951.3Property stored in transit while moving in interstate commerce
RS 47:1952Place and time of listing and assessment
RS 47:1952.1Extent and manner of assessment
RS 47:1953Assessment of corporations generally
RS 47:1954Assessment of insurance companies
RS 47:1955Assessment of property adjudicated to the state
RS 47:1956Preparation, distribution, and return of blank forms for listing and assessing of property
RS 47:1957Listing and assessing of property generally
RS 47:1958Listing and assessing of lands
RS 47:1959Listing and assessment; assessor's records
RS 47:1960Repealed by acts 2006, no. 622, §9, eff. dec. 11, 2006.
RS 47:1961Listing and assessing of merchandise
RS 47:1961.1Inventories of manufacturers or merchants defined
RS 47:1961.2Repealed by acts 1997, no. 474, 1, eff. july 1, 1997.
RS 47:1962Listing and assessing of credits
RS 47:1963Listing and assessing of mortgaged property
RS 47:1964Listing and assessing of property of unknown owners
RS 47:1965Listing and assessing of property in name of deceased owner
RS 47:1966Listing and assessing of omitted property
RS 47:1967Listing and assessment of bank stock; procedure
RS 47:1968Listing and assessing of bank stock; place
RS 47:1969Listing and assessing of bank stock; branch banks
RS 47:1970Listing and assessing of real estate of banks
RS 47:1971Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
RS 47:1972Listing and assessing of bank stock and real estate; report by official
RS 47:1973To 1975 repealed by acts 1978, no. 613, 1.
RS 47:1976Repealed by acts 1976, no. 703, 2, eff. jan. 1, 1978
RS 47:1977Assessment of pollution control equipment
RS 47:1978Listing and assessing of overflowed lands
RS 47:1978.1Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
RS 47:1979Listing and assessment of certain property in which the assessor, a member of the louisiana tax commission, or an immediate family member of either has an interest
RS 47:1980Repealed by acts 1976, no. 703, §2, eff. jan. 1, 1978.
RS 47:1987Time when listing of property concluded
RS 47:1988Repealed by acts 1972, ex.sess., no. 13, 1
RS 47:1989Review of appeals by tax commission
RS 47:1989.1Appeals; assessors; reimbursement of expenses
RS 47:1990Changes or corrections of assessments by tax commission
RS 47:1991Cancellation of erroneous or double assessments
RS 47:1992Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
RS 47:1992.1Period for inspection of assessment lists in jefferson parish
RS 47:1993Preparation and filing of rolls by assessor
RS 47:1993.1Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
RS 47:1994To 1996 repealed by acts 1977, no. 382, 2, eff. july 10, 1977.
RS 47:1997Filing of rolls, payment of taxes, and sale of property for delinquent taxes
RS 47:1997.1Reimbursement of costs by governing bodies that receive ad valorem taxes; orleans parish
RS 47:1998Judicial review; generally
RS 47:1998.1Power to employ counsel
RS 47:1999Repealed by acts 1980, no. 601, 3, eff. july 23, 1980.
RS 47:2051Payment and collection
RS 47:2051.1Ouachita parish; collection of municipal taxes
RS 47:2051.2Livingston parish; collection of municipal taxes
RS 47:2052Oath and execution of bond
RS 47:2053Failure to give bond
RS 47:2054Actions on bond
RS 47:2055Cancelation of bond
RS 47:2056Compensation; orleans excluded
RS 47:2057Compensation; salary and expense fund
RS 47:2058Records
RS 47:2059Deposit of public funds
RS 47:2060Statements of collections and settlement
RS 47:2060.1Settlement of erroneous payments
RS 47:2061Deputy tax collectors
RS 47:2062Appointment and compensation of attorney for parish tax collector
RS 47:2063Suspension and removal of tax collectors
RS 47:2064Vacancies in tax collector's office
RS 47:2065Outgoing tax collectors; duties
RS 47:2066State tax collector for the city of new orleans; state tax researches; disposition of funds
RS 47:2101Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2101.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2101.2Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2102Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2103Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2104Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2105Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2106Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2107Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2108Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2108.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2109Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2110Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2111Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2112Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2113Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2114Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2121Purpose; principles; property rights
RS 47:2122Definitions
RS 47:2123Affidavits
RS 47:2124Liability of tax collectors and tax assessors
RS 47:2126Duty of assessors; single assessment
RS 47:2127Time for payment; interest; notification
RS 47:2128Statutory impositions
RS 47:2129Payment; receipt
RS 47:2130Public calamity; postponement of ad valorem tax payments
RS 47:2131Time period in which to conduct tax sales
RS 47:2132Refund of taxes erroneously paid
RS 47:2133Prior payment of taxes
RS 47:2134Suits to recover taxes paid under protest
RS 47:2135Acceptance of pro rata taxes on property acquired by state from private owners
RS 47:2136Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
RS 47:2137Computation of proration; placing of property on exempt roll
RS 47:2141Movable property; notice of delinquency
RS 47:2142Movable property; seizure and sale
RS 47:2143Movable property; procedure when removed from parish or municipality before payment
RS 47:2144Movable property; summary seizure to secure payment
RS 47:2145Movable property; additional sanction for tax collection
RS 47:2146Movable property; tax debtors' rights
RS 47:2147Movable property; payment of taxes by party taking possession
RS 47:2151Transfer after tax roll delivered
RS 47:2152Immovable property; lots assessed together
RS 47:2153Notice of delinquency and tax sale
RS 47:2154Tax sales; time of sale; price
RS 47:2155Tax sale certificate
RS 47:2156Post-sale notice
RS 47:2157Notice of tax sale; affidavit; cancellation
RS 47:2158Writ of possession
RS 47:2159Request for notice
RS 47:2160Tax sale title; effect on other statuatory impositions
RS 47:2161Tax sale title; payment of taxes by pruchaser
RS 47:2162Purchase by tax collectors and assessors at tax sale forbidden
RS 47:2163Purchase by co-owners
RS 47:2171Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2172Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2173Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2174Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2175Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2176Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2177Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2178Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2179Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2180Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2180.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2181Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2181.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2182Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2183Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2183.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2184Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2185Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2186Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2187Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2188Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2189Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2189.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2190Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2191Repealed by acts 1952, no. 626, 1
RS 47:2192Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2193Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2194Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2196Adjudication to political subdivisions
RS 47:2197Effect of adjudication
RS 47:2201Ordinance; sale or donation of adjudicated property
RS 47:2202Minimum bid prices; sale of adjudicated property
RS 47:2203Pre-bidding procedures; sale of adjudicated property
RS 47:2204Additional terms of ordinance; sale of adjudicated property
RS 47:2205Donations of adjudicated property
RS 47:2206Notice; sale or donation of adjudicated property
RS 47:2207Sale or donation of adjudicated property; authentication; form
RS 47:2208Sale or donation of adjudicated property; affidavit
RS 47:2209Sale or donation to tax debtor
RS 47:2210Liability of owner of adjudicated property
RS 47:2211Disposition of proceeds of sale of adjudicated property
RS 47:2221Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2222Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2222.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2223Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2224Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2225Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2226Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2227Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2228Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2228.1Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2229Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2230Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2231Suit to obtain possession of property adjudicated to political subdivision
RS 47:2232Order of seizure and possession
RS 47:2233Leasing adjudicated property; use of income to pay taxes or assessments
RS 47:2234Redemption of property; payment of assessments
RS 47:2235Authority of the political subdivision to establish servitudes over adjudicated property; procedure
RS 47:2236Claim of ownership of adjudicated property by political subdivision
RS 47:2237Sale or donation of adjudicated property; authority
RS 47:2238.1City of monroe
RS 47:2238.2Procedure for sales initiated by individuals
RS 47:2238.3Notice requirement
RS 47:2238.4Order of seizure and possession
RS 47:2238.5Sale of property adjudicated to municipality; order of possession
RS 47:2238.6Placing purchaser in possession of property
RS 47:2238.7Failure to purchase
RS 47:2238.8Donation of adjudicated property
RS 47:2241Redemptive period peremptive
RS 47:2242Person entitled to redeem
RS 47:2243Redemption payments
RS 47:2244Additional payments to political subdivision
RS 47:2245Redemption certificate
RS 47:2246Statutory right to redeem adjudicated property
RS 47:2247Redemption of adjudicated property; additional payments
RS 47:2251Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2252Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2253Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2254Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2255Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2256Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2257Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2258Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2259Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2260Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2261Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2262Repealed by acts 2008, no. 819, §2, eff. jan. 1, 2009.
RS 47:2266Procedure to quite tax titles
RS 47:2271Availability of monition
RS 47:2272Contents of petition
RS 47:2273Grant of monition
RS 47:2274Lis pendens
RS 47:2275Notice
RS 47:2276Publication
RS 47:2277Affidavit
RS 47:2278Judgment
RS 47:2279Costs
RS 47:2280Filing of the judgment; affidavit
RS 47:2286Actions to annul
RS 47:2287Time in which to file an action for nullity; defenses
RS 47:2288Acquisitive prescription
RS 47:2289Effect of judgment
RS 47:2290Suspensive conditions to effectiveness of judgment
RS 47:2291Trail; judgment; costs; improvements
RS 47:2292Fruits
RS 47:2301Use value and fair market value
RS 47:2302Definitions
RS 47:2303Eligibility for use value assessment
RS 47:2304Application for use value assessment
RS 47:2305Loss of eligibility
RS 47:2306Penalties
RS 47:2307Determination of use value
RS 47:2308Louisiana tax commission; tables; classifying land; public hearings
RS 47:2309Effective date; nonapplicability
RS 47:2321Fair market value; defined
RS 47:2322Definitions
RS 47:2323Criteria for determining
RS 47:2324Data collection by the assessor
RS 47:2325Forms
RS 47:2326Adoption and approval of forms
RS 47:2327Confidentiality of forms
RS 47:2328Acts of transfer; improvements; contents
RS 47:2329Property owner; failure to report; loss of right to question assessment
RS 47:2330Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
RS 47:2331Reassessment
RS 47:2332Date of adoption of guidelines, manuals, rules, and regulations
RS 47:2341Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2342Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2343Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2344Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2345Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2346Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2347Repealed by acts 2006, no. 713, §4, eff. july 1, 2006.
RS 47:2401Levy of tax
RS 47:2402Exemptions
RS 47:2403Rates of tax
RS 47:2404Property used as measure of tax
RS 47:2405Valuation of annuity or usufruct and property subject thereto
RS 47:2406Burden of proof of exemptions; certain transfers within one year prior to death presumed in contemplation of death
RS 47:2407Proceedings instituted by succession representative
RS 47:2408Proceedings instituted by heir or legatee
RS 47:2409Proceedings instituted by tax collector
RS 47:2410Optional procedure for small estates
RS 47:2411Heirs or legatees incapable of alienation until tax paid
RS 47:2412Payment of tax by transferee
RS 47:2413Certain acts prohibited prior to payment of tax
RS 47:2414Creditors' rights preserved
RS 47:2415Representation of nonresident and unknown heirs and legatees
RS 47:2416Proceedings within jurisdiction of district courts
RS 47:2417Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration
RS 47:2418Disposition of collections
RS 47:2419Regional offices; enforcement and legal staff
RS 47:2420Interest on delinquent tax; extension of time
RS 47:2421Costs of proceedings
RS 47:2422Prescription on actions for inheritance taxes
RS 47:2423Court may award state reasonable expert witness' fee in contested proceeding to determine tax due; tax collector may pay expert witness' fee allowed
RS 47:2424Application of provisions
RS 47:2425Inheritance tax return
RS 47:2426Inheritance tax return after june 30, 2004
RS 47:2431Levy of tax
RS 47:2432Amount of tax and time of payment
RS 47:2433Proceedings to fix and collect tax
RS 47:2434Intent and purpose of this part
RS 47:2435Application of provisions
RS 47:2436Estate transfer tax return
RS 47:2437Installment payments
RS 47:2451Claims and suits for refund
RS 47:2501Horse racing license fees
RS 47:2601Miscellaneous taxes
RS 47:2602Definitions
RS 47:2603Use of stamps required
RS 47:2604Authority to issue rules and regulations
RS 47:2605Confidential nature of information
RS 47:2606Investigatory powers
RS 47:2607Penalties
RS 47:2608Seizure and forfeiture of property
RS 47:2609Distribution of proceeds; formula
RS 47:2610Exceptions
RS 47:2611Miscellaneous taxes
RS 47:2651Imposition of tax
RS 47:2701Imposition of tax
RS 47:2751To 2759 [expired]
RS 47:2801Repealed by acts 1980, no. 140, 1.
RS 47:3201Purpose
RS 47:3202Requirements for exemption
RS 47:3203Review of exemption applications and reevaluation of existing contract
RS 47:3204Contracts of exemption; renegotiation; violations; lists; priority of exemptions
RS 47:3205Rules and regulations
RS 47:4201Contracts with board of commerce and
RS 47:4301Findings and purpose
RS 47:4302Contracts of exemption; renegotiation; violation; lists
RS 47:4303Review of exemption applications
RS 47:4304Requirements for exemption
RS 47:4305Granting of contract
RS 47:4306Rules and regulations
RS 47:4311Limited exemption for downtown
RS 47:4312Definitions
RS 47:4313Contracts of limited exemption
RS 47:4314Review of exemption applications
RS 47:4315Requirements for exemption
RS 47:4316Granting of contract
RS 47:4317Reports to parish assessor
RS 47:4318Transfer of contract
RS 47:4319Rules and regulations
RS 47:5001General provisions
RS 47:5002Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5003Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5004Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5005Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5006Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5007Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5008Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5009Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:5010Repealed by acts 2001, no. 1185, 8, eff. july 1, 2001.
RS 47:6001Antique airplanes and certain other aircraft
RS 47:6002Urban land-banking law; acquisition of real property
RS 47:6003Vending machine transactions
RS 47:6004Employer credit
RS 47:6005Qualified new recycling manufacturing or process equipment and/or service contracts
RS 47:6006Tax credits for local inventory taxes paid
RS 47:6006.1Tax credits for taxes paid with respect to vessels in outer continental shelf lands act waters
RS 47:6007Motion picture investor tax credit
RS 47:6008Tax credits for donations made to assist playgrounds in economically depressed areas
RS 47:6009Louisiana basic skills training tax credit
RS 47:6010Employer tax credit for employee alcohol and substance abuse treatment programs
RS 47:6011Terminated june 30, 2000. see acts 1996, no. 10, 2, and acts 1998, no. 16, 1.
RS 47:6012Employer tax credits for donations of materials, equipment, advisors, or instructors
RS 47:6013Tax credits for donations made to public schools
RS 47:6014Credit for property taxes paid by certain telephone companies; fund
RS 47:6015Research and development tax credit
RS 47:6016New markets tax credit
RS 47:6017Tax credits for certain expenses paid by economic development corporations
RS 47:6018Tax credits for purchasers from "pie contractors"
RS 47:6019Tax credit; rehabilitation of historic structures
RS 47:6020Legislative findings and purposes
RS 47:6020.1Angel investor tax credit program; establishment; qualifications; administration
RS 47:6020.2Angel investor tax credit; amount; duration; forfeit
RS 47:6020.3False or fraudulent information in making application, claim for credit, or other instrument; penalties
RS 47:6020.4Angel investor tax credit; annual report to legislature
RS 47:6021Brownfields investor tax credit
RS 47:6022Digital interactive media producer tax credit
RS 47:6023Sound recording investor tax credit
RS 47:6024Rural hospital service district cooperative endeavors and joint ventures
RS 47:6025Tax credit for louisiana citizens property insurance corporation assessment
RS 47:6026Cane river heritage tax credit
RS 47:6027Mentor-protégé tax credit program
RS 47:6028Tax credit for certain overpayments
RS 47:6029Tax credit for conversion or acquisition of trailers which haul sugarcane
RS 47:6030Wind or solar energy systems tax credit
RS 47:6031Louisiana community economic development act; tax credits; amount; duration; forfeit
RS 47:6032Tax credit for certain milk producers
RS 47:6033Apprenticeship tax credits
RS 47:6034Musical and theatrical production income tax credit
RS 47:6035Tax credit for conversion of vehicles to alternative fuel usage
RS 47:6036Ports of louisiana tax credits
RS 47:6037Tax credit for "green job industries"
RS 47:6101Purpose
RS 47:6102Definitions
RS 47:6103Implementation
RS 47:6104Child care expense tax credit
RS 47:6105Child care provider tax credit
RS 47:6106Credit for child care directors and staff
RS 47:6107Business-supported child care
RS 47:6108Refundable tax credits
RS 47:6109Recapture of credits
RS 47:7001Regulation of gaming equipment
RS 47:7002Definitions
RS 47:7003Licensing requirements
RS 47:7004Licensing
RS 47:7005Denial, revocation, or suspension of license
RS 47:7006Records of licensees
RS 47:8001Tax increment development corporations
RS 47:8002Findings, declaration of necessity and purpose
RS 47:8003Definitions
RS 47:8004Creation of corporation; public hearing; adoption of resolution; certificate
RS 47:8005Board of directors; appointment; tenure; compensation
RS 47:8006Organization of corporation; employees; meetings; personal liability of directors
RS 47:8007Removal of directors; right to counsel; record of proceedings
RS 47:8008Conflict of interest; disclosure of interests; penalty
RS 47:8009Powers of the corporations
RS 47:8010Increment revenues
RS 47:8011Tax increment trust fund; mandatory contributions
RS 47:8012Development management
RS 47:8013Tax increment development plan; preparation; adoption; filing; modification
RS 47:8014Subsidiary corporations; creation; purposes; powers; compensation of members
RS 47:8015Disposition of property in tax increment development area
RS 47:8016Development by corporations; surplus profits
RS 47:8017Bonds of the corporations
RS 47:8018Security for bonds or notes
RS 47:8019Bonds and notes as legal investment
RS 47:8020Corporation funds; audit; investment
RS 47:8021Property exempt from taxes and from levy and sale by virtue of an execution
RS 47:8022Assistance by state and local agencies
RS 47:8023Title of purchase
RS 47:8024Annual report
RS 47:8025Encouragement of private enterprise
RS 47:8026Indemnity of directors, officers, agents and employees
RS 47:8027Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
RS 47:8051Repealed by acts 2006, no. 521, §2.
RS 47:8052Repealed by acts 2006, no. 521, §2.
RS 47:8053Repealed by acts 2006, no. 521, §2.
RS 47:8054Repealed by acts 2006, no. 521, §2.
RS 47:8055Repealed by acts 2006, no. 521, §2.
RS 47:8056Repealed by acts 2006, no. 521, §2.
RS 47:8057Repealed by acts 2006, no. 521, §2.
RS 47:8058Repealed by acts 2006, no. 521, §2.
RS 47:8059Repealed by acts 2006, no. 521, §2.
RS 47:8060Repealed by acts 2006, no. 521, §2.
RS 47:9000General provisions
RS 47:9001Statement of purpose and intent
RS 47:9002Definitions
RS 47:9003Creation of corporation; board of
RS 47:9004Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
RS 47:9005Corporation president; officers
RS 47:9006Records of corporation deemed open; exceptions
RS 47:9007Operations of corporation
RS 47:9008Board; lottery games; regulation
RS 47:9009Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
RS 47:9010Powers and obligations of corporation's president; residence in louisiana; ongoing study authorized
RS 47:9011Information sharing and restricted use agreements; other jurisdictions
RS 47:9011.1Transmission of amber alert and other emergency information
RS 47:9012Corporation legal representation
RS 47:9013Commercial advertising on tickets
RS 47:9015Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
RS 47:9016Employee background investigation
RS 47:9017Appeals; judicial review
RS 47:9018Bond; letters of credit or other surety
RS 47:9019Legislative oversight of corporation rules and regulations
RS 47:9020Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
RS 47:9021Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
RS 47:9022Publication of financial statements
RS 47:9025Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
RS 47:9026Withholding of lottery prizes; child support arrearages; rules and regulations
RS 47:9027Assignment of deferred lottery annuity prizes
RS 47:9028Contracts; regulations of procurement; bidding and negotiation processes
RS 47:9029Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits
RS 47:9030Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
RS 47:9050Retailers
RS 47:9051Selection of on-line retailer; qualification and disqualification
RS 47:9052Retail vendor certificates
RS 47:9053Letter of credit or bond of retailer; content of contracts; powers of president
RS 47:9054Content of retailer contracts; contract cancellation by president
RS 47:9055Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
RS 47:9056Computation of retailer's rental payments
RS 47:9057Ticket price; gift, sale, or business promotion; location of sale
RS 47:9058Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
RS 47:9060Vendors
RS 47:9065Criminal background investigations
RS 47:9070Lottery crimes, penalties, and
RS 47:9071False or altered lottery tickets
RS 47:9072Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
RS 47:9073Skimming of lottery proceeds
RS 47:9074Crime of false statements relating to a lottery
RS 47:9075Illegal lottery devices
RS 47:9080Transportation of lottery
RS 47:9081Legal shipments of lottery devices into state