PocketLaw | Louisiana Laws | Revenue and Taxation

Revenue and Taxation

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Delegation of power and duties to deputies

General definitions

Suits for taxes by other states; jurisdiction of courts

Same; authority of foreign officials to sue

Authority of domestic officials to sue

Definitions

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Taxation of state banking corporations and shareholders

Collection of taxes from nonresident contractors and subcontractors; registration; bond

Chain store tax; imposition; authority of parishes and municipalities to collect

Tax credit for electric and natural gas service

State low-income housing credit

Renewal of tax exemption certificates

Taxpayer's Bill of Rights

Application of Chapter

Special classes of taxpayers

Individuals, corporations and trusts subject to tax

Rates of tax

Individual income tax rate reduction; trigger

Credit for taxes paid in other states

Corporation tax credit

Neighborhood assistance tax credit

Terminated by terms of Acts 1982, No. 781, §2.

Tax credit for contributions to educational institutions

Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.

Net income

Gross income defined

Exclusion from gross income; certain death benefits

Exclusion from gross income; portion of amounts received as annuities

Annual retirement or disability income; exemption from taxation

Federal social security benefits; federal and railroad retirement income exempt from taxation

Exclusion from gross income; gifts and inheritances

Exclusion from gross income; compensation for injuries or sickness

Amounts received under accident and health plans

Contributions by employer to accident and health plans

Exclusion from gross income; rental value of minister's dwelling

Exclusion from gross income; interest on Louisiana state or local government obligations

Exclusion from gross income; scholarships and fellowship grants

Exclusion from gross income; war contract renegotiation payments

Exclusions from gross income; governmental subsidies

Exclusion from gross income; compensation or retired pay received by war veterans from United States

Exclusion from gross income; income from carriage on high seas

Recovery of bad debts, prior taxes, and delinquency amounts

Exclusion from gross income; income from discharge of indebtedness

Repealed by Acts 1972, No. 729, §1.

Exclusions from gross income; amounts of purchase of annuities for certain employees

Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations

Deductions from gross income; interest

Deductions from gross income; taxes generally

Deductions from gross income; taxes on shareholders paid by corporation

Deductions from gross income; charitable and other contributions

Deductions from gross income; bad debts

Deductions from gross income; alimony payments

Deduction from gross income; adaptive home improvements

Deductions from gross income; losses by individuals

Deductions from gross income; casualty losses by individuals

Deductions from gross income; losses by corporations

Deductions from gross income; business expenses

Deductions from gross income; dividends received by corporations

Deductions from gross income; pension trusts

Deductions from gross income; depreciation

Deductions from gross income; depletion

Deductions from gross income; charges in case of oil and gas wells

Deductions from gross income; optional standard deduction

Repealed by Acts 1979, No. 586, §1.

Blank

Limitations on deductions for losses from wagering and from wash sales

Limitations on deductions for capital losses

Items not deductible; family transactions

Items not deductible; shrinkage in value of life or terminable interests

Items not deductible; unpaid expenses and interest

Items not deductible; amounts allocable to income not taxed

Items not deductible; miscellaneous

Items not deductible; construction and application of provisions

Credits of individuals against net income

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Period for computation of taxable income

Period in which items of gross income are included

Period for which deductions and credits shall be taken

Installment basis

Allocation of income and deductions and prevention of tax evasion

Change of accounting period

Returns for a period of less than twelve months

Definitions

Individual returns

Corporation returns

Time and place for filing returns; information concerning federal return

Taxpayer to keep records, etc.

Payment of tax

REPEALED BY ACTS 1958, NO. 442, §1.

Failure to file; penalty

Definitions

Income tax withheld at source

Agreements for withholding with United States government

Mobile workforce employer exemption from withholding and reporting requirement

Liability of employer

Returns and payment of tax

Annual information return of service recipient

Refunds and credits

Declarations of estimated income tax by individuals

Time for filing declarations of estimated income tax by individuals

Payment of installments of estimated income tax by individuals

Failure by individual to pay estimated income tax; penalty

Criminal penalties

Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

Refunds and credits

Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust

Legislative purpose

Income tax checkoff; donation for Louisiana Association of Councils on Aging

Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund

Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund

Income tax checkoff; donation for National Lung Cancer Partnership

Legislative intent; declaration of purpose and policy

Income tax checkoff; donation for Children's Trust Fund

Income tax checkoff; donation for political party

Refund designation on tax form

Repealed by Acts 2016, No. 614, §10(C).

Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.

Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.

Income tax checkoff; donation for Ducks Unlimited

Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies

Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits

Income tax checkoff; donation for Louisiana cancer; creation; use of monies

Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies

Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies

Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

Income tax checkoff; donation for the National Multiple Sclerosis Society

Income tax checkoff; donation for Louisiana Food Bank Association

Section
120.101

Income tax checkoff; Louisiana Make-A-Wish Act

Section
120.111

Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1

Section
120.121

Income tax checkoff; donation for Alliance for the Advancement of End of Life Care

Section
120.131

Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.

Section
120.141

Income tax checkoff; donation for Dreams Come True, Inc.

Section
120.151

Income tax checkoff; Center of Excellence for Autism Spectrum Disorder

Section
120.161

Income tax checkoff; donation for American Red Cross

Section
120.171

Income tax checkoff; donation for New Opportunities Waiver Fund

Section
120.181

Repealed by Acts 2018, No. 38, §2.

Section
120.191

Income tax checkoff; donation for decorative lighting on the Crescent City Connection

Section
120.201

Income tax checkoff; donation for New Orleans ferries

Section
120.211

Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals

Section
120.221

Income tax checkoff; Bastion Community of Resilience

Section
120.231

Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership

Section
120.241

Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.

Section
120.251

Income tax checkoff; donation for The Louisiana Association for the Blind

Section
120.261

Income tax checkoff; donation for the Louisiana Center for the Blind

Section
120.271

Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.

Section
120.281

Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.

Section
120.291

Income tax checkoff; donation to the American Rose Society

Section
120.301

Income tax checkoff; donation to The Extra Mile

Section
120.311

Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD

Section
120.321

Income tax checkoff; Emerge Center for Communication, Behavior, and Development

Section
120.331

Income tax checkoff; donation for Louisiana Horse Rescue Association

Section
120.341

Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence

Section
120.351

Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization

Section
120.361

Income tax checkoff; donation for Grant Walker Educational Center

Exemptions from tax on corporations

Determination of amount of, and recognition of, gain or loss

Recognition of gain or loss; general rule

Recognition of gain or loss; exchanges solely in kind

Receipt of additional consideration

Exclusion from income; property received in certain corporate liquidations

Recognition of gain or loss; involuntary conversions

Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property

Definitions relating to corporate reorganizations

Adjusted basis for determining gain or loss

Unadjusted basis; in general

Unadjusted basis; inventories

Unadjusted basis; gifts after December 31, 1933

Unadjusted basis; transfer in trust after December 31, 1933

Unadjusted basis; gift or transfer in trust before January 1, 1934

Unadjusted basis; property transmitted at death

Unadjusted basis; tax free exchanges generally

Repealed by Acts 1958, No. 443, §1.

Basis to corporations

Unadjusted basis; involuntary conversions

Unadjusted basis; wash sales of stock

Unadjusted basis; property acquired during affiliation

Basis of property received in liquidations

Unadjusted basis; property converted from personal use

Repealed by Acts 1958, No. 169, §1.

Unadjusted basis; property acquired before January 1, 1934

Adjustments in basis for determining gain or loss

Basis for depreciation

Basis for depletion

Distributions by corporations

Loss from wash sales of stock or securities

Income from sources partly within and partly without the State of Louisiana

Fiduciary returns

Closing by collector of taxable year

Information at source

Information by corporations

Returns of brokers

Collection of foreign items

Imposition of tax on estates and trusts

Net income of estate or trust

Credits of estate or trust against net income

Different taxable years

Employees trusts

Revocable trusts

Income for benefit of grantor

Imposition of tax on real estate investment trusts; computation

Partnership informational return of income required; limitations on partner tax liability

Composite returns for nonresident partners or members

Reporting adjustments to federal taxable income and federal partnership audit adjustments

Income of partner

Partnership computations

Partner's distributive share

Determination of basis of partner's interest

Taxable years of partner and partnership

Transactions between partner and partnership

Continuation of partnership

Nonrecognition of gain or loss on contribution

Basis of contributing partner's interest

Basis of property contributed to partnership

Extent of recognition of gain or loss on distribution

Basis of distributed property other than money

Basis of distributee partner's interest

Optional adjustment to basis of undistributed partnership property

Payments to a retiring partner or a deceased partner's successor in interest

Recognition and character of gain or loss on sale or exchange

Basis of transferee partner's interest

Optional adjustment to basis of partnership property

Treatment of certain liabilities

Manner of electing optional adjustment to basis of partnership property

Rules for allocation of basis

Terms defined

Tax on life insurance companies

Gross income of life insurance companies

Net income of life insurance companies

Insurance companies other than life or mutual

Computation of gross income

Mutual insurance companies other than life

Offset against tax

Net income subject to tax

Segregation of items of gross income

Computation of net allocable income from Louisiana sources

Computation of net apportionable income from Louisiana sources

Determination of Louisiana apportionment percent

Corporations; deduction from net income from Louisiana sources

Allowance of deductions and credits

Exemption for certain nonresident individuals; mobile workforce

Repealed by Acts 1968, No. 106, §10

Refunds and credits; general rules

Overpayment of installment

Overpayment arising from renegotiation of war contract

Overpayments arising from allowance of deductions for bad debts or worthless stock

Credits arising from refunds by utilities

Administration; general

Collection from transferee or fiduciary; procedure

Notice of fiduciary relationship

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Disposition of collections

Repealed by Acts 1973, Ex.Sess., No. 8, §2.

Short title

§§287.3 - 287.10. (Blank)

Tax imposed

Rates of tax

Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005.

Gross income defined

Allowable deductions defined

Net income defined

Louisiana net income defined

Louisiana taxable income defined

Modifications to federal gross income

Modifications to deductions from gross income allowed by federal law

Computation of net income

Computation of Louisiana net income or loss

Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.

Items not deductible; amounts attributable to income not taxed

Corporate deductions; add-back of certain intangible expenses; interest and management fees

Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.

Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.

Net operating loss deduction

Determination of Louisiana net income or loss

Segregation of items of gross income

Computation of net allocable income from Louisiana sources

Computation of net apportionable income from Louisiana sources

Determination of Louisiana apportionment percent

Section
287.441

Accounting periods, methods of accounting, and adjustments

Section
287.442

Exceptions to taxable year of inclusion; taxable year deductions taken

Section
287.443

Effective dates, taxable year, 52-53 week year

Section
287.444

Returns for a period of less than twelve months, special tax computation

Section
287.445

Special adjustment for long-term contracts

Section
287.480

Special adjustments by the secretary

Section
287.501

Exemption from tax on corporations

Section
287.521

Farmers' cooperatives; all cooperatives

Section
287.526

Shipowners' protection and indemnity associations

Section
287.527

Political organizations

Section
287.528

Homeowners' associations

Section
287.601

Notice or regulations requiring records, statements, and special returns

Section
287.611

General requirement of return, statement, or list

Section
287.612

Corporation returns

Section
287.613

Alternative forms and instructions

Section
287.614

Time and place for filing returns; information concerning federal return; extension of time to file

Section
287.621

Failure to file; penalty

Section
287.623

Period covered by returns or other documents

Section
287.625

Computations on returns or other documents

Section
287.627

Identifying number; information

Section
287.641

Due date of tax

Section
287.651

Payment of tax

Section
287.654

Installment payments of estimated income tax by corporations

Section
287.655

Failure by corporation to pay estimated income tax

Section
287.656

Adjustment of overpayment of estimated income tax by corporation

Section
287.657

Estimated tax payments during the course of a federal audit

Section
287.659

Refunds and credits; general rules

Section
287.660

Overpayment of installment

Section
287.662

Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

Section
287.663

Overpayments arising from allowance of deductions for bad debts or worthless stock

Section
287.664

Credits arising from refunds by utilities

Section
287.681

Administration

Section
287.682

Collection from transferee or fiduciary; procedure

Section
287.683

Notice of fiduciary relationship

Section
287.701

Definitions, use of terms and purpose

Section
287.702

Effect of Election Out of Federal Partnership Provisions

Section
287.732

S corporations

Section
287.732.1

Qualified Subchapter S subsidiaries

Section
287.732.2

Election for S corporations and other flow-through entities

Section
287.733

Corporations filing consolidated federal returns

Section
287.734

Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)

Section
287.736

Real Estate Investment Trusts (REITs)

Section
287.738

Other inclusions and exclusions from gross income

Section
287.741

Special rule for leases

Section
287.743

Deductions from gross income; charges in case of oil and gas wells

Section
287.745

Deductions from gross income; depletion

Section
287.746

Adjustments to income and deductions

Section
287.747

Situs of stock cancelled or redeemed in liquidation

Section
287.748

Corporation tax credit; re-entrant jobs credit

Section
287.749

Jobs credit

Section
287.750

Louisiana work opportunity tax credit

Section
287.751

Reconciliation of transitional differences

Section
287.752

Tax credit for employment of first-time nonviolent offenders

Section
287.753

Neighborhood assistance tax credit

Section
287.755

Tax credit for contributions to educational institutions

Section
287.756

Tax credit for environmental equipment purchases

Section
287.757

Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.

Section
287.758

Tax credit for bone marrow donor expense

Section
287.759

Tax credit for employee and dependent health insurance coverage

Section
287.785

Rules and regulations

Purpose

Application of Part

Inconsistent provisions

Special authority for the secretary with respect to military service in the Persian Gulf area

Special grant of authority for the secretary with respect to military service in Bosnia

Special authority for the secretary with respect to certain military service in the uniformed services

Definitions

Personal exemptions and credit for dependents

Tax imposed on individuals; administration

Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.

No-return option

Suspension and denial of renewal of drivers' licenses

Suspension, revocation, or denial of hunting and fishing licenses

Reduction to tax due

Tax deduction; medical savings accounts

Reduction to tax due

Exclusion from income; S Bank shareholder non-taxable income

Reduction to tax due; certain child care expenses

Exemption from income; payments received from the Louisiana Military Family Assistance Fund

Reduction to tax due; rehabilitation of residential structures

Property insurance tax credit

Earned income tax credit

Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses

Tax deduction; elementary and secondary school tuition

Tax deduction; educational expenses for home-schooled children

Tax deduction; fees and other educational expenses for a quality public education

Tax deduction; employment of certain qualified disabled individuals; requirements; limitations

Flow-through entity exclusion

Tax deduction; educational expenses; COVID-19 pandemic in 2020

Tax exemption; COVID-19 relief benefit

Exemption for military survivor benefit plan payments

Tax exemption; digital nomads; requirements; limitations

Tax credit; stillborn child

Tax deduction; adoption from foster care

Tax deduction; private adoption of certain infants

Tax credit; pregnancy-related deaths

Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.

Nonseparability

Purpose

Definitions

Offset request

Authority of the secretary; provision for rules and regulations

Procedure for making offset claims

Disallowance of claims by secretary

Offset and remittance to the claimant; escrow account; removal from escrow account

Notice of offset

Remittance; equivalent of refund

Liability of secretary

Ranking and priority of claims

Contest of offset

Waiver of right to contest offset

Form of contest

Disposition and appeal of contests

Delay for appeal

Notice of completion of offset

Refund of excess of offset over debt

Rules and regulations of claiming agency

Fees from offset claims

Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole

Purpose

Definitions

Offset request

Authority of the secretary; provision for rules and regulations

Procedure for making offset claims

Disallowance of claims by secretary

Offset and remittance to the claimant

Notice of offset

Remittance; equivalent of refund

Liability of secretary

Ranking and priority of claims

Tax imposed

Application of Part

Residents and nonresidents

Intent, purpose

Fiduciary responsibility

Louisiana taxable income of resident estate or trust

Louisiana taxable income of nonresident estate or trust

Repealed by Acts 1998, No. 61, §2.

Tax credit

Definitions

Inconsistent provisions

Definitions

Telecommunications and ancillary services

Sales Tax Streamlining and Modernization Commission

Imposition of tax

Exemptions from lease or rental tax, helicopters

Disposition of certain collections in the city of Shreveport

Disposition of certain collections in the city of Bossier City

Disposition of certain collections in Madison and Richland Parishes

Disposition of certain collections in Vernon Parish

Disposition of certain collections in Avoyelles Parish

Disposition of certain collections in Ouachita Parish

Disposition of certain collections in Lincoln Parish

Disposition of certain collections in Morehouse Parish

Disposition of certain collections in Natchitoches Parish

Disposition of certain collections in St. Charles Parish

Disposition of certain collections in Calcasieu Parish

Disposition of certain collections in Iberia Parish

Disposition of certain collections in Calcasieu Parish

Disposition of certain collections in Webster Parish

Disposition of certain collections in Winn Parish

Disposition of certain collections in Tangipahoa Parish

Disposition of certain collections in Lafayette Parish

Disposition of certain collections in Lafourche Parish

Disposition of certain collections in Terrebonne Parish

Disposition of certain collections in Ascension Parish

Acadia Parish Visitor Enterprise Fund

Disposition of certain collections in Vermilion Parish

Disposition of certain collections in Beauregard Parish

Disposition of certain collections in Cameron Parish

Disposition of certain collections in St. Tammany Parish

Disposition of certain collections in St. Martin Parish

Disposition of certain collections in Pointe Coupee Parish

Disposition of certain collections in East Baton Rouge Parish

Disposition of certain collections in Rapides Parish

Disposition of certain collections in West Carroll Parish

Disposition of certain collections in East Carroll Parish

Disposition of certain collections in Tensas Parish

Disposition of certain collections in Franklin Parish

Disposition of certain collections in Jackson Parish

Disposition of certain collections in Allen Parish

Disposition of certain collections in Sabine Parish

Disposition of certain collections in Jefferson Davis Parish

Disposition of certain collections in DeSoto Parish

Disposition of certain collections in Plaquemines Parish

Disposition of certain collections in Livingston Parish

Disposition of certain collections in the town of Homer in Claiborne Parish

Disposition of certain collections in Union Parish

Disposition of certain collections in St. Mary Parish

Disposition of certain collections in Red River Parish

Disposition of certain collections in West Feliciana Parish

Disposition of certain collections in East Feliciana Parish

Disposition of certain collections in LaSalle Parish

Disposition of certain collections in Evangeline Parish

Disposition of certain collections in the city of Baker

Disposition of certain collections in Bienville Parish

Disposition of certain collections in Claiborne Parish

Disposition of certain collections in Concordia Parish

Allocation of certain collections in Vernon Parish

Disposition of certain collections in Grant Parish

Disposition of certain collections in Orleans Parish

Collection

Direct Payment Numbers

Treatment of tax by dealer

Exclusions and exemptions from the tax

Exclusions and exemptions; ships and ships' supplies

Exclusions and exemptions; insulin, prescription and nonprescription

Exclusions and exemptions; seeds used in planting of crops

Exclusions and exemptions; utilities used by commercial farmers for on-farm storage

Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.

Exclusions and exemptions; Little Theater tickets

Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations

Exclusions and exemptions; pesticides used for agricultural purposes

Exclusions and exemptions; motion picture film rental

Exclusions and exemptions; property purchase for first use outside the state

Exclusions and exemptions; contracts prior to and within ninety days of tax levy

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations

Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status

Exclusions and exemptions; sales or purchases by individuals who are blind

Exclusions and exemptions; cable television installation and repair

Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat

Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications

Exclusions and exemptions; leased vessels used in the production of minerals

Exclusions and exemptions; Louisiana commercial fishermen

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.

Repealed by Acts 1982, No. 415, §3

Student farmer exemption

Exclusions and exemptions; farm equipment

Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Exclusions and exemptions; gasohol

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Exclusions and exemptions; Plaquemines Parish

Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.

Repealed by Acts 1982, No. 44, §1.

Exclusions and exemptions; nonprofit retirement centers

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Exclusions and exemptions; motor vehicles

Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes

Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities

Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption

Exclusions and exemptions; purchases of Mardi Gras specialty items

Exclusions and exemptions; Ducks Unlimited; Bass Life

Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations

Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications

Exclusions and exemptions; raw materials used in printing process

Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock

Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program

Exclusions and exemptions; pharmaceutical samples distributed without charge

Exemption; automobiles owned by military personnel

Catalog distribution; exemption

Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties

Exemption; utilities used by steelworks and blast furnaces

Exemption; custom computer software

Exclusions and exemptions; sickle cell disease organizations

Exemption; Annual Louisiana Sales Tax Holidays Act

Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.

Exemption; off-road vehicles; out-of-state buyers

Exemptions; sale of art work

Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions

Exemption; charitable construction

Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

Exemption; Annual Louisiana Second Amendment Weekend Holiday

Exemption; commercial farm irrigation equipment

Exemption; qualifying radiation therapy treatment centers

Exemption; charitable residential construction, rehabilitation, and renovation; limitation

Exemption; parish councils on aging

Exemption; breastfeeding items

Exemption; Fore!Kids Foundation

Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.

Exemption; "Make It Right Foundation"

Exemption; St. Bernard Project, Inc.

Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities

Rebates; sales and use tax for fiber-optic cable equipment

Exemption; sales tax holiday; November 20th and 21st, 2020; Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic

Exemptions; feminine hygiene products and diapers

Exemption; infused prescription drugs for treating certain diseases and conditions

Returns and payment of tax; penalty for absorption

Collection from interstate and foreign transportation dealers

Collection from certain interstate and foreign transportation dealers

Donations to the Louisiana Military Family Assistance Fund

Registration of dealers; sale, lease, or rental through online forums

Annual reporting requirement

Collector's authority to determine the tax in certain cases

Termination or transfer of business

Dealers required to keep records

Sales in Louisiana of tangible personal property and taxable services by a dealer or remote retailer; the provision of lists, notices, and statements by a dealer or remote retailer

Wholesalers and jobbers required to keep records

Collector's authority to examine records of transportation companies

Failure to pay tax on imported tangible personal property; grounds for attachment

System of import permits; seizure and forfeiture of vehicles used in importing without permit

Failure to pay tax; rule to cease business

Sales returned to dealer; credit or refund of tax

Sales tax refund

Sales tax refund; new housing construction

Sales tax refund; sales and rentals covered by Medicare

Sales and use tax credit; waiver of homestead exemption

Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages

Collector to provide forms

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Disposition of collections

Imposition of tax

Imposition of tax

Collection of the tax

Disposition of certain collections in Ouachita Parish

Disposition of certain collections in West Carroll Parish

Disposition of certain collections in East Carroll Parish

Disposition of certain collections in Tensas Parish

Disposition of certain collections in Tangipahoa Parish

Disposition of certain collections in Washington Parish

Disposition of certain collections in Allen Parish

Disposition of certain funds in Beauregard Parish

Disposition of certain collections in East Baton Rouge Parish

Disposition of certain collections in Sabine Parish

Disposition of certain collections in Calcasieu Parish

Disposition of certain collections in Cameron Parish

Disposition of certain collections in Natchitoches Parish

Disposition of certain collections in Jefferson Davis Parish

Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes

Disposition of certain collections in Winn Parish

Disposition of certain collections in Morehouse Parish

Disposition of certain collections in Madison and Richland Parishes

Disposition of certain collections in Vernon Parish

Disposition of certain collections in Plaquemines Parish

Disposition of certain collections in Livingston Parish

Disposition of certain collections in the town of Homer in Claiborne Parish

Disposition of certain collections in Union Parish

Disposition of certain collections in Terrebonne Parish

Disposition of certain collections in St. Mary Parish

Disposition of certain collections in West Feliciana Parish

Disposition of certain collections in East Feliciana Parish

Disposition of certain collections in Lafayette Parish

Disposition of certain collections in Avoyelles Parish

Disposition of certain collections in the cities of Shreveport and Bossier City

Disposition of certain collections in Vermilion Parish

Disposition of certain collections in Rapides Parish

Disposition of certain collections in Lincoln Parish

Disposition of certain collections in the parish of Jefferson

Disposition of certain collections in LaSalle Parish

Disposition of certain collections in Caldwell Parish

Disposition of certain collections in St. Tammany Parish

Disposition of certain collections in Orleans Parish

Disposition of certain collections in St. Bernard Parish

Disposition of certain collections in Red River Parish

Disposition of certain collections in Evangeline Parish

Disposition of certain collections in the city of Baker

Disposition of certain collections in Bienville Parish

Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

Disposition of certain collections in Concordia Parish

Disposition of certain collections in Lafourche Parish

Disposition of certain collections in Webster Parish

Disposition of certain collections in Grant Parish

Disposition of certain collections in Orleans Parish

Repealed by Acts 1986, No. 389, §2.

Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund

Repealed by Acts 1988, No. 2, §2.

Imposition of tax

Collection of the tax

Disposition of certain collections in the parish of Jefferson

Disposition of certain collections in East Baton Rouge Parish

Disposition of certain collections in Vernon Parish

Disposition of certain collections in St. John the Baptist Parish

Disposition of certain collections in Natchitoches Parish

Disposition of certain collections in the city of Shreveport

Disposition of certain collections in the city of Bossier City

Disposition of certain collections in Washington Parish

Disposition of certain collections in parish of Lafayette

Disposition of certain collections in Orleans Parish

Disposition of certain collections in Vermilion Parish

Disposition of certain collections in Beauregard Parish

Disposition of certain collections in St. Tammany Parish

Disposition of certain collections in Tangipahoa Parish

Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

Disposition of certain collections in Ouachita Parish

Disposition of certain collections in Pointe Coupee Parish

Disposition of certain collections in Iberville Parish

Disposition of certain collections in West Baton Rouge Parish

Disposition of certain collections in St. Landry Parish

Disposition of certain collections in Avoyelles Parish

Disposition of certain collections in St. Bernard Parish

Disposition of certain collections in St. James Parish

Disposition of certain collections in St. Charles Parish

Disposition of certain collections in West Carroll Parish

Disposition of certain collections in East Carroll Parish

Disposition of certain collections in Tensas Parish

Disposition of certain collections in Allen Parish

Disposition of certain collections in Sabine Parish

Disposition of certain collections in Calcasieu Parish

Disposition of certain collections in Cameron Parish

Disposition of certain collections in Jefferson Davis Parish

Disposition of certain collections in Winn Parish

Disposition of certain collections in Morehouse Parish

Disposition of certain collections in Plaquemines Parish

Disposition of certain collections in Livingston Parish

Disposition of certain collections in the town of Homer in Claiborne Parish

Disposition of certain collections in Union Parish

Disposition of certain collections in Terrebonne Parish

Disposition of certain collections in St. Mary Parish

Disposition of certain collections in West Feliciana Parish

Disposition of certain collections in East Feliciana Parish

Disposition of certain collections in Lincoln Parish

Disposition of certain collections in Madison and Richland Parishes

Disposition of certain collections in Red River Parish

Disposition of certain collections in LaSalle Parish

Disposition of certain collections in Evangeline Parish

Disposition of certain collections in the city of Baker

Disposition of certain collections in Bienville Parish

Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

Disposition of certain collections in Concordia Parish

Disposition of certain collections in Lafourche Parish

Disposition of certain collections in Webster Parish

Disposition of certain collections in Grant Parish

Disposition of certain collections in Orleans Parish

Use tax on limestone aggregate

Short title

Definitions

Policy

Multistate discussions; Streamlined Sales and Use Tax Agreement

Louisiana law unmodified

Agreement prerequisites

Cooperating sovereigns

Agreement beneficiaries; standing

Certified service provider; certified automated system; proprietary system

Short title

Intent; application and interpretation of Chapter

Imposition of political subdivision tax

Levy of sales and use taxes

Local sales and use taxes effective date

Section
337.5.1

Levy of parish tax; sales tax in parish of state capitol

Definitions

Exemptions generally

Prohibited exemptions; specific application required

Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable

Optional exclusions and exemptions

Section
337.10.1

Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish

Section
337.10.2

Local sales and use tax; feminine hygiene products and diapers; definitions

Other provisions applicable to local sales and use tax

Section
337.11.1

Local sales and use tax; prescription drugs and pharmacist services; requirements

Section
337.11.2

Acadiana Cultural and Entertainment Special District; optional exemption

Section
337.11.3

Imposition of tax; prohibition

Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision

Section
337.12.1

Road material construction contracts; determination of where tax is due; requirements and limitations

Collection of sales and use taxes by political subdivisions

Section
337.13.1

Power to employ counsel; attorney fees

Central collection commission

Collection

Authority to collect local sales and use taxes

Section
337.16.1

Agreements for collection by collector of revenue of taxes due the city of New Orleans

Section
337.16.2

Contents of agreement for collection of taxes; termination date

Section
337.16.3

Enforcement of payment of taxes

Section
337.16.4

Charge for collection; remitting amounts collected

Section
337.16.5

Collector to be furnished copies of ordinances and regulations

Section
337.16.6

Collector to be furnished list of taxpayers; records made available

Treatment of tax by dealer

Returns and payment of tax; penalty for absorption

Withholding of state funds; assessment and collection standards

Collection from interstate and foreign transportation dealers

Section
337.20.1

Collection from certain interstate and foreign transportation dealers

Termination or transfer of business

Sales and use tax returns

Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violations

Miscellaneous administrative provisions

Authority of collectors to sue

Contracts for purposes relating to collection of sales and use taxes

Venue

Collector's authority to determine the tax in certain cases

Section
337.28.1

Arbitrary assessments prohibited

Dealers required to keep records

Wholesalers and jobbers required to keep records

Collector's authority to examine records of transportation companies

Failure to pay tax on imported tangible personal property; grounds for attachment

Failure to pay tax; rule to cease business

Sales returned to dealer; credit or refund of tax

Collector's duty to determine correct tax

Power to examine records and premises of taxpayer

Retention of records by taxpayers

Power to request records in machine-sensible format

Power to examine the records of third parties

Power to conduct hearings

Power to subpoena witnesses; fees

Notice to attend hearings; how given

Procedure to compel witnesses to attend and to testify at hearing

Rule to show cause and examination of judgment debtor

Alternative remedies for the collection of taxes

Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors

Special authority to recover rebates

Determination and notice of tax due

Protest to collector's determination of tax due

Assessment of tax, interest, and penalties

Notice of assessment and right to appeal

Section
337.51.1

Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.

Waiver of restrictions and delays

Assessment and notice when tax is in jeopardy

Assessment and claims in bankruptcy and receivership

Assessment of tax shown on face of taxpayer's returns

Collection by distraint and sale authorized

Distraint defined

Distraint procedure

Surrender of property subject to distraint

Sale of distrained property

Collection by summary court proceeding authorized

Injunctions prohibited

Remittance of tax under protest; suits to recover

Alternative remedy for dealers

Tax obligation to constitute a lien, privilege and mortgage

Cancellation of lien, privilege, and mortgage

Suspension and interruption of prescription

Prescription of assessments as judgments

Interest on unpaid taxes

Penalty for failure to make timely return

Waiver of penalty for delinquent filing or delinquent payment

Penalty for false or fraudulent return

Negligence penalty

Insufficient funds check in payment of taxes; penalty

Examination and hearing costs

Distraint cost penalty

Refunds of overpayments authorized

Crediting or offset of overpayments against other obligations

Prescription of refunds or credits

Interest on refunds or credits

Appeals from the collector's disallowance of refund claim

Section
337.81.1

Board of Tax Appeals; finding of overpayment upon appeal from assessment

Criminal penalty for failing to account for local tax monies

Criminal penalty for evasion of tax

Running of time limitations for criminal offenses

Payment of taxes by receivers, referees, trustees or liquidators

Credit for taxes paid

Post-session update procedure

Purpose; form of citation

Definitions

Public information; adoption of rules; availability of rules and orders

Procedure for adoption of rules

Filing; taking effect of rules

Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index

Judicial review of validity or applicability of rules

Appeals

Review of board rules

Section
337.100

Legislative veto, amendment, or suspension of rules and regulations

Section
337.101

Procedures to seek uniformity of interpretation of common or local sales tax law

Section
337.102

Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties

Tax authorized; rate; sales tax districts; certain municipalities

Tax authorized; rate; town of St. Francisville

Sales tax authorized; rate; town of Zachary

Tax authorized; city of New Orleans

Tax authorized; rate; city of New Iberia

Tax authorized; rate; city of Jeanerette

Tax authorized; rate; city of Monroe

Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans

Tax authorized; rate; St. Landry Parish municipalities

Tax authorized; Iberia Parish

Village of Maurice; additional sales and use tax authorized

City of Monroe; authority to levy additional sales and use taxes

Additional sales and use tax in certain home rule municipalities

City of Minden; authority to levy additional sales and use tax

Tax authorized; rate; town of Merryville

City of Shreveport; authority to levy additional sales and use tax

Municipalities in Tensas Parish; authority to levy additional sales and use tax

City of Bogalusa; authority to levy additional sales and use tax

City of Bastrop; authority to levy additional sales and use tax

Town of Springfield; authority to levy additional sales and use tax

Town of Lake Providence; authority to levy additional sales and use tax

Village of Baskin; authority to levy additional sales and use tax

City of Monroe; authority to levy additional sales and use tax

City of Winnsboro; authority to levy additional sales and use tax

Section
338.24.1

Town of Homer; authority to levy additional sales and use tax

Section
338.24.2

Town of Jonesville; sales and use tax; authorization

Section
338.24.3

City of Carencro; authority to levy additional sales and use tax

Section
338.24.4

Town of Duson; authority to levy additional sales and use tax

Section
338.24.5

City of Scott; authority to levy additional sales and use tax

Section
338.24.6

City of Abbeville; authority to levy additional sales and use tax

Imposition of tax; election

Cumulative nature of tax; collection

Ordinance imposing tax; purposes of tax

Repeal

Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number

Funding of sales tax revenues

Authority to issue bonds

Election

Form and term of bonds

Security for bonds

Pledge of revenues; rights of bondholders

Priorities

Discontinuance or decrease of tax prohibited

Resolutions; contents

Advertisement for bids; private sale

Trust fund

Regularity of proceedings; recital on bonds

Registration

Tax exemption; bonds as security

Provisions as cumulative

Negotiability

Publication of resolution; prescription on testing validity

City of New Orleans; not applicable

Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds

Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds

Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds

Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds

Tax authorized; rate

Collection of sales and use taxes in certain parishes

Additional sales and use tax authorized

Section
338.54.1

Sales and use rate tax limits; Lafourche Parish

Additional sales and use tax authorized

Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds

Authorization to levy and collect additional sales and use tax in Morehouse Parish

Authorization to levy and collect additional sales and use tax in Livingston Parish

Authorization to levy and collect additional sales and use tax in Catahoula Parish

Authorization to levy and collect additional sales and use tax in Tensas Parish

Authorization to levy and collect additional sales and use tax in Tensas Parish

Authorization to levy and collect additional sales and use tax; Livingston Parish

Authorization to levy and collect additional sales and use tax in Richland Parish

Authorization to levy and collect additional sales and use tax in St. Helena Parish

Section
338.64.1

Authorization to levy and collect additional sales and use tax in Iberville Parish

Election

Sales and use taxes of political subdivisions; authorized use after election

Division of avails or proceeds of tax; uses

Funding of tax receipts into bonds

Elections on tax and funding into bonds

Form and term of bonds; interest rate

Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues

Certification of regularity of proceedings

Registration of bonds; incontestability

Tax exemption

Powers not limited by other laws

Negotiable quality of bonds

Contesting legality of bonds; presumptions

Present sales or use tax laws not prejudiced; funding rights

West Feliciana Parish School Board; levy authorized

Ordinance; approval by qualified electors

Tax as additional; collection

Purpose for tax

Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds

Parish and city school boards; authority to levy sales tax; use of proceeds; report format

Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds

Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds

Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds

St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom

Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom

West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom

Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions

Northeast Louisiana Sales Tax District; creation and composition; board of commissioners

Sales and use tax; authorization to levy and collect

Allocation and distribution of proceeds

General powers of board; liberal construction

Prior levies unaffected

Sabine Parish governing authority; authority to levy sales tax; use of proceeds

St. Bernard parish; additional sales and use tax

Imposition by ordinance; election

Section
338.100

Tax as additional; collection

Section
338.101

Purpose of tax; dedication of revenues

Section
338.102

Bonds

Section
338.103

Proceedings validated

Section
338.104

Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation

Section
338.105

Jefferson Parish School Board; authority to levy additional sales tax

Section
338.106

Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds

Section
338.107

Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds

Section
338.108

City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds

Section
338.109

Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds

Section
338.110

Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.110.1

Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized

Section
338.111

Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.112

Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.113

City school boards; authority to levy additional sales and use tax; use of proceeds

Section
338.114

Certain parish school boards; authority to levy additional sales and use tax

Section
338.115

Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.116

West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.117

Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.118

Certain parish school boards, authority to levy additional sales and use tax

Section
338.119

St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.120

St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.121

Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.122

Ouachita Parish School Board; authority to levy additional sales and use tax

Section
338.123

Webster Parish School Board; authority to levy additional sales and use tax

Section
338.124

Union Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.125

Caldwell Parish School Board; authority to levy additional sales and use tax

Section
338.126

St. Bernard Parish School Board; authority to levy additional sales and use tax

Section
338.127

Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.128

Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board

Section
338.129

Ouachita Parish School Board; authority to levy additional sales and use tax

Section
338.130

Calcasieu Parish School Board; authority to levy additional sales and use tax

Section
338.131

Beauregard Parish School Board; authority to levy additional sales and use tax

Section
338.132

East Carroll Parish School Board; authority to levy additional sales and use tax

Section
338.133

Tensas Parish School Board; authority to levy and collect additional sales and use tax

Section
338.134

Vermilion Parish School Board; authority to levy and collect additional sales and use tax

Section
338.135

Madison Parish School Board; authority to levy and collect additional sales and use tax

Section
338.136

Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington

Section
338.137

West Carroll Parish School Board; authority to levy and collect additional sales and use tax

Section
338.138

Additional sales and use tax authorized for Monroe City School Board

Section
338.138.1

Lafourche Parish School Board; authority to levy and collect additional sales and use tax

Section
338.139

Renewal or continuation of sales and use taxes by political subdivisions

Section
338.140

Union Parish School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.141

Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds

Section
338.142

Central Community School Board; authority to levy additional sales and use tax; use of proceeds

Section
338.143

East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds

Section
338.144

Certain parish school boards; authorization to levy additional sales tax

Section
338.145

Imposition by ordinance; approval by voters

Section
338.146

Tax as additional

Section
338.147

Purpose of tax

Section
338.148

Bonds

Section
338.149

Lafourche Parish Sales Tax District; authorization for sales and use taxes

Section
338.150

Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds

Section
338.151

Lafayette Parish police jury; sales tax levy authorized

Section
338.152

Red River Parish Police Jury; sales tax levy authorized

Section
338.153

St. Landry Parish Police Jury; sales tax levy authorized

Section
338.154

Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds

Section
338.155

St. Tammany Parish Police Jury; sales tax levy authorized

Section
338.156

Iberia Parish Police Jury; sales tax levy authorized

Section
338.157

Ouachita Parish Police Jury; sales tax levy authorized

Section
338.158

Concordia Parish, sales tax levy authorized

Section
338.159

East Baton Rouge Parish; sales and use tax authorized

Section
338.160

Rapides Parish sales tax authorized

Section
338.161

Rapides Parish; recall of sales tax

Section
338.162

Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes

Section
338.163

Acadia Parish sales tax authorized

Section
338.164

West Ascension Parish Hospital Service District; sales tax levy authorized

Section
338.165

Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization

Section
338.166

Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized

Section
338.167

Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds

Section
338.168

East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized

Section
338.169

Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization

Section
338.170

West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized

Section
338.171

Grant Parish Police Jury; sales and use tax authorized

Section
338.172

Natchitoches Parish sales taxes authorized

Section
338.173

Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds

Section
338.174

East Baton Rouge Parish; additional sales and use tax authorized

Section
338.175

St. Tammany Parish Police Jury; additional sales and use tax

Section
338.176

St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization

Section
338.177

Richland Parish Police Jury; authority to levy additional sales tax

Section
338.178

Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization

Section
338.179

Red River Parish School Board; authority to levy additional sales tax

Section
338.180

Union Parish Police Jury; authority to levy additional sales tax; use of proceeds

Section
338.181

Franklin Parish; authority to levy additional sales tax

Section
338.182

Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent

Section
338.183

Tangipahoa Parish Council; authority to levy additional sales and use tax

Section
338.183.1

Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand

Section
338.184

Calcasieu Parish Police Jury; authority to levy additional sales and use tax

Section
338.185

Caldwell Parish Police Jury; authority to levy additional sales and use tax

Section
338.186

Sabine Parish Police Jury; authority to levy additional sales and use tax

Section
338.187

St. Landry Parish; authority to levy additional sales and use tax

Section
338.188

West Carroll Parish Police Jury; authority to levy additional sales and use tax

Section
338.189

St. Bernard Parish; authority to levy additional sales and use tax

Section
338.190

Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized

Section
338.191

Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized

Section
338.192

Authorization to levy and collect additional sales and use tax in certain parishes and municipalities

Section
338.193

Authorization to levy and collect additional sales and use tax; Lafayette Parish

Section
338.194

North Caddo Hospital Service District; sales tax authorization

Section
338.195

Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax

Section
338.196

Authority to levy additional sales and use tax; Union Parish School Board

Section
338.197

Additional sales and use tax authorized for certain municipalities

Section
338.198

Avoyelles Parish School Board; authority to levy additional sales and use tax

Section
338.201

Hotel occupancy tax; Jefferson and Orleans parishes

Section
338.202

Hotel occupancy tax in Jefferson Parish

Section
338.203

Hotel occupancy tax in Jefferson Parish

Section
338.204

City of Winnsboro; hotel occupancy tax; authorization

Section
338.205

City of Mansfield; hotel occupancy tax; authorization

Section
338.206

Allen Parish; hotel occupancy tax; authorization

Section
338.207

Certain municipalities; hotel occupancy tax; authorization

Section
338.208

Hotel/motel occupancy tax in the city of Opelousas

Section
338.209

Hotel occupancy tax in the city of Natchitoches

Section
338.210

City of Bunkie; hotel occupancy tax; authorization

Section
338.211

City of Youngsville; hotel occupancy tax; authorization

Section
338.212

City of Zachary; hotel occupancy tax; authorization

Section
338.213

City of Scott; hotel occupancy tax; authorization

Section
338.214

City of Carencro; hotel occupancy tax; authorization

Section
338.215

Town of Duson; hotel occupancy tax; authorization

Section
338.216

City of Baker; hotel occupancy tax; authorization

Section
338.217

City of Gonzales; hotel occupancy tax; authorization

Section
338.218

Town of Jonesboro; hotel occupancy tax; authorization

Section
338.219

Hotel and motel occupancy tax in Calcasieu Parish

Section
338.220

St. Bernard Parish; hotel occupancy tax; authorization

Section
338.221

City of New Orleans; short-term rental occupancy tax

Section
338.222

City of Crowley; hotel occupancy tax; authorization

Section
338.261

Sales tax on cigarette papers

Section
338.262

Lincoln Parish; sales and use tax; North Louisiana Exhibition Center

Section
338.263

Tax authorization

Section
338.264

Parish tourist commission; hotel occupancy tax; authorization

Louisiana Sales and Use Tax Commission for Remote Sellers

Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers

Marketplace facilitators; collection and remittance of state and local sales and use tax

Imposition of tax; municipalities and parishes

General definitions

Payment of tax

New business; license due upon commencement

Change of ownership or lessee

Separate license required for each location, based on primary class of business

Class of business

Period used where gross receipts are the measure of the license

Taxpayers required to keep records; confidentiality

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Application for licenses

Failure to pay tax; judgment prohibiting further pursuit of business

Occupational license tax refunds

Collector authorized to make rules and regulations

Records to be kept by collector

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Retail dealers in merchandise, services, and rentals

Retail dealers in gasoline and motor fuel

Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors

Business of lending or of dealing of notes secured by chattel mortgages or other liens

Brokerage and commission agents

Public utilities

Businesses where licenses are based on flat fees

Exemptions

Deductions

Special provisions

Exemptions and deductions; governmental subdivisions

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978

§§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Sections
368. 368 to 375

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Sections
377. 377 to 379

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1952, No. 100, §2.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Sections
382. 382 to 384

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Sections
386. 386 to 388

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.

Sections
392. 392 to 403

Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

§§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982

Definitions and terms

Designation of tax

General

Trucks and trailers

Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles

Parish road use tax; St. Bernard Parish

Section
463.1.1

Parish road use tax; Jefferson Parish

Special personalized prestige license plates for passenger vehicles; advertisement of availability

Section
463.2.1

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.

Special license plates or hang tags for persons with mobility impairments

Section
463.4.1

Special parking cards for persons with temporary mobility impairments

Section
463.4.2

Persons with mobility impairments; motor fuel service price

Section
463.4.3

Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties

Section
463.4.4

Special prestige license plates; international symbol of accessibility

Private bus; recreational vehicles

Volunteer fire departments and volunteer firemen

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Antique license plates and license plates for antique motor vehicles and motorcycles

Special Shriner vehicle license plates

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Street rod license plates

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special Farhad Grotto vehicle license plates

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special personalized prestige license plates for motorcycles

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

REPEALED BY ACTS 1991, NO. 1015, §2.

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special handicapped license plates for farm vehicles

Special Shriner license plates

Special license plates for active and retired firefighters

Special license plates for retired law officers

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special license plates for members of the Civil Air Patrol

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special license plates for active full-time professional firefighters

Special college and university license plates

Special prestige license plates for members of Knights of Columbus

Street cruiser license plates

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Repealed by Acts 1995, No. 688, §1.

Special prestige license plates; clergy

Special prestige license plates; retired legislators

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special license plates; United States Olympic Committee

Special license plates to promote child safety

Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special license plates; environmental education and litter reduction section

Special license plates; Louisiana educators

Special prestige license plates; Louisiana black bear

Special prestige license plates; Louisiana Quail Forever plate

Families of police officer killed in the line of duty

Section
463.47.1

Special prestige license plate; "Military Order of the Purple Heart First Responder Program"

Special prestige license plates; emergency medical technicians

Special prestige license plates; legislators

Special license plates; Helping Schools

Special prestige license plates; Lions International

Special prestige license plates; Louisiana Special Olympics

Special prestige license plates; Ducks Unlimited

Special prestige license plates; Wild Turkey Federation

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special prestige license plate for Girl Scouts of U.S.A.

Special prestige license plate for McKinley High School

Special prestige license plates; Life Center Full Gospel Baptist Cathedral

Special prestige license plates; Coastal Conservation

Special prestige license plates; "Animal Friendly" prestige license plate; animal population control

Special prestige license plates; "Choose Life"; distribution of royalty fees

Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church

Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"

Prestige license plates; Louisiana notaries; "Louisiana Notary"

Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.

Special prestige license plates; Catahoula Cur; "Louisiana State Dog"

Repealed by Acts 2018, No. 661, §9B.

Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"

Special prestige license plates; "Don't Litter Louisiana"

Special prestige license plates; letter carriers

Special prestige license plate; Boy Scouts of America

Section
463.71.1

Special prestige license plate; Eagle Scouts

Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha

Special prestige license plate; Louisiana parochial, public, and private high schools

Special prestige license plates; Louisiana Agriculture

Special prestige license plates; "Sons of Confederate Veterans"

Special prestige license plates; Jaycees

Special prestige license plate; Captain Shreve High School

Special prestige license plates; Native Americans; scholarship fund

Special prestige license plates; American-Italian Renaissance Foundation

Special prestige license plates; "Bellsouth Volunteers"

Special prestige license plates; Fraternal Order of Police

Special prestige license plates; Quota International

Special prestige license plates; Charity School of Nursing

Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization

Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation

Prestige license plates; white tail deer

Special prestige license plates; Kiwanis International

Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.

Special prestige license plates; Crescent City

Special prestige license plate for Beta Sigma Phi

Special prestige license plate; Louisiana Nurses Foundation

Special prestige license plates; Elks

Special prestige license plates; Upper Room Bible Church

Special prestige license plates; Camp Woodmen

Special prestige license plates; "Unlocking Autism"

Special prestige license plates; Festival International de Louisiane

Special prestige license plate; retired employees of the Department of Transportation and Development

Special Prestige license plate; Louisiana Water and Waste Water Operators

Special prestige license plates; Rotary International

Section
463.100

Special prestige license plates; U.S. Naval Academy

Section
463.101

Special prestige license plates; American Legion

Section
463.102

Special prestige license plates; Louisiana Rotary

Section
463.103

Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.

Section
463.104

Special prestige license plates; Seniors-Our Heritage

Section
463.105

Special prestige license plates; Laborers' International Union of North America (LIUNA)

Section
463.106

Special prestige license plates; Omega Psi Phi fraternity

Section
463.107

Special prestige license plates; Alpha Kappa Alpha Sorority

Section
463.108

Special prestige license plate; breast cancer awareness

Section
463.109

Special prestige license plates; In God We Trust

Section
463.110

Special prestige license plate; 4-H

Section
463.111

Special prestige license plates; commissioned police officer

Section
463.112

Special prestige license plates; foster and adoptive parenting

Section
463.113

Special prestige license plates; Louisiana organ donation

Section
463.114

Special prestige license plates; Junior Golf

Section
463.115

Special prestige license plates; Invest in Children

Section
463.116

Special prestige license plates; Louisiana Leadership Institute

Section
463.117

Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ

Section
463.118

Special prestige license plates; Progressive Baptist Church

Section
463.119

Special prestige license plates; Sigma Gamma Rho Sorority, Inc.

Section
463.120

Special prestige license plates; Zeta Phi Beta Sorority

Section
463.121

Special prestige license plates; Beacon Light Baptist Church

Section
463.122

Special prestige license plates; Greater St. Stephens Ministries

Section
463.123

Special prestige license plates; New Home Ministries

Section
463.124

Special prestige license plates; Camphor Memorial United Methodist Church

Section
463.125

Special prestige license plates; "America's WETLAND"

Section
463.126

Special prestige license plates; Louisiana State University National Champions

Section
463.127

Special prestige license plates; Southern University Black College National Champions

Section
463.128

Special prestige license plates; NASCAR

Section
463.129

Special prestige license plates; Ladies Auxiliary, V. F. W.

Section
463.130

Special prestige license plate; Children's Bureau

Section
463.131

Special prestige license plates; Support Our Troops

Section
463.132

Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles

Section
463.133

Special prestige license plates; Louisiana largemouth bass

Section
463.134

Special prestige license plate; Louisiana Thanks You!

Section
463.135

Special prestige license plates; "Chez nous autres"

Section
463.136

Special prestige license plates; New Home Full Gospel Ministries

Section
463.137

Special prestige license plates; Gold Star

Section
463.138

Special prestige license plate; St. Jude Children's Research Hospital

Section
463.139

Special prestige license plate; Protect Wild Dolphins

Section
463.140

Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM

Section
463.141

Special prestige license plate; Relay For Life

Section
463.142

Special prestige license plate; "State Employee Retired"

Section
463.143

Special prestige license plate; Masonic Blue Lodge

Section
463.144

Special prestige license plate; "WWOZ Guardians of the Groove"

Section
463.145

Special prestige license plate; Zulu Social Aid and Pleasure Club

Section
463.146

Special prestige license plate; Warren Easton Senior High School

Section
463.147

Special prestige license plate; LSU School of Dentistry

Section
463.148

Special prestige license plate; "Share the Road"

Section
463.149

Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty fees

Section
463.150

Special prestige license plate; "Rare and Endangered Species"

Section
463.151

Special prestige license plate; "Equine Promotion"

Section
463.152

Special prestige license plate; "Louisiana Seafood"

Section
463.153

Special prestige license plate; "Hospice"

Section
463.154

Special prestige license plate; "Feeding Hope"

Section
463.155

Special prestige license plate; "Protect Our Forests"

Section
463.156

Special prestige license plate; "Town of Ball 40th Anniversary"

Section
463.157

Special prestige license plate; "Save the Honeybee"

Section
463.158

Special prestige license plate; Phi Beta Sigma Fraternity, Inc.

Section
463.159

Special prestige license plate; "Public Schools"

Section
463.160

Special prestige license plate; March of Dimes

Section
463.161

Special prestige license plate; Louisiana Cultural Economy Foundation

Section
463.162

Special prestige license plates; Free and Accepted Mason

Section
463.163

Special prestige license plates; "I'm Cajun"

Section
463.164

Special prestige license plates; "I'm Creole"

Section
463.165

Special prestige license plates; "Louisiana Cattlemen's Association"

Section
463.166

Special prestige license plates; "Down Syndrome Awareness"

Section
463.167

Special prestige license plates; "Hunters for the Hungry Louisiana"

Section
463.168

Special prestige license plate; "Louisiana Golf Association"

Section
463.169

Special prestige license plate; Juvenile Diabetes Research Foundation

Section
463.170

Special prestige license plate; "Lung Cancer Alliance"

Section
463.171

Special prestige license plates; Sci-Port Discovery Center in Shreveport

Section
463.172

Special prestige license plates; Multiple Sclerosis

Section
463.173

Special prestige license plate; "George Rodrigue Foundation"

Section
463.174

Special prestige license plate; "Louisiana Master Gardener"

Section
463.175

Special prestige license plate; Louisiana Coalition Against Domestic Violence

Section
463.176

Special prestige license plates; "National Rifle Association"

Section
463.177

Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc.

Section
463.178

Special prestige license plates; Delta Waterfowl Foundation

Section
463.179

Special prestige license plates; Cedar Creek School

Section
463.180

Special prestige license plates; Save the Tchefuncte River Lighthouse

Section
463.181

Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation

Section
463.182

Special prestige license plates; Louisiana AIDS Advocacy Network

Section
463.183

Special prestige license plates; "ALS"

Section
463.184

Special prestige license plate; "Louisiana Licensed Professional Geoscientist"

Section
463.185

Special prestige license plate; Society of St. Vincent de Paul of Louisiana

Section
463.186

Special prestige license plate; "Southern University and A&M College Marching Band"

Section
463.187

Special prestige license plates; "300th Anniversary of the City of New Orleans"

Section
463.188

Special prestige license plate; "K9s4COPS"

Section
463.189

Special prestige license plate; United States Merchant Marine Academy, Kings Point

Section
463.190

Special prestige license plates; "Louisiana The Energy State"

Section
463.191

Special prestige license plate; member of congress

Section
463.192

Special prestige license plates; "Krewe of NYX"

Section
463.193

Special prestige license plates; "Louisiana Patriot Guard Riders"

Section
463.194

Special prestige license plate; "Sabine Pass Lighthouse"

Section
463.195

Special prestige license plate; "Blue Star Mothers"

Section
463.196

Special prestige license plate; "Louisiana Aviator"

Section
463.197

Special prestige license plate; "Capitol High School"

Section
463.198

Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"

Section
463.199

Special prestige license plate; "Upside Downs"

Section
463.200

Special prestige license plate; "Autism"

Section
463.201

Special prestige license plate; "Louisiana Motor Transport Association"

Section
463.202

Special prestige license plates; "Disabled Peace Officer"

Section
463.203

Special prestige license plate; "Best Bank"

Section
463.204

Special prestige license plate; "War of 1812"

Section
463.205

Special prestige license plate; "Louisiana REALTORS"

Section
463.206

Special prestige license plate; "Spanish Heritage"

Section
463.207

Special prestige license plate; "Team Gleason Foundation"

Section
463.208

Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation"

Section
463.209

Special prestige license plates; Louisiana State University National Champions 2019

Section
463.210

Special prestige license plate; "West Feliciana Parish Schools"

Section
463.211

Special prestige license plate; "En français S.V.P"

Section
463.212

Special prestige license plate; "United States Military Academy, West Point"

Section
463.213

Special prestige license plate; "New Orleans Pelicans"

Road tractors

Motorcycles

Commercial passenger vehicles

Commercial passenger vehicles operated under municipal franchises

School and charity buses

Taxi cabs

Special prestige license plate; "For Hire", city of New Orleans

Taxi cabs; reconstructed title prohibition

Trademark or copyrighted logo license plate program for certain vehicles; commercial

Military surplus motor vehicles; special license plate

Lost certificate or number plate

Dealer inventory plates

Special personalized license plates for dealers

Special handicapped license plates for dealers and owners of commercial vehicles

Transporter plates

In-transit plates

Minimum licenses

Common carrier vehicle substitutions

Trailers to bear stenciled serial numbers

Trucks to bear name and address of owner or lessee; exceptions

Exemptions from license fee or tax

Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs

Cost of collection

Disposition of collections

Interchange trailers and semi-trailers

Military honor plates for veterans and other military personnel

Section
490.1.1

Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer

Military honor license plates for former prisoners of war

Military honor license plates for members of the Louisiana National Guard

Military honor license plates for certain disabled veterans

Military honor license plates for Congressional Medal of Honor recipients

Military honor license plates for participants in Operation Desert Shield/Desert Storm

Military honor license plates for veterans and retired veterans

Military honor license plates for Louisiana members and retired members of the reserve forces of the United States

Military honor license plates; World War II veterans

Military honor license plates for certain veterans of the United States Marine Corps

Military honor license plates for Laos War veterans

Military honor license plates; veterans of the Cold War

Military honor license plates for veterans of the Vietnamese Conflict

Military honor license plates for veterans of the Korean War

Military honor license plates for veterans of the United States Merchant Marine

Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles

Military honor license plates for survivors of Pearl Harbor

Military honor license plates for "Purple Heart" recipients

Military honor license plates; U.S. Army Airborne

Military honor license plates; Iraq Campaign Veteran

Military honor license plates; "Afghanistan Campaign Veteran"

Military honor license plates; United States Armed Forces

Military support license plates; Support Our Veterans

Military honor license plates; Washington Artillery

Military honor license plates; Korean Defense Service

Military honor license plates; "U.S. Army Ranger"

Military honor license plates; "Distinguished Service Cross Recipient"

Military honor license plates; "Cold War Veteran"

Military honor license plates; "Global War on Terrorism Expeditionary Medal"

Military honor license plates; "Bronze Star Medal"

Military honor license plates for certain disabled veterans; one hundred percent disabled

Military honor license plates for "Purple Heart" disabled veterans

Military honor license plate for a "Combat Veteran"

Legislative findings

Amateur radio station plates for owners and operators

Owner to secure registration

Duties of employees and employers

Exemption from registration

Exemption from registration; log loaders

Exemption from registration; nonresident military personnel

Delayed registration; military personnel separation from active duty

Exemption from registration; mobile construction equipment

Application for registration

Register of applicants to be kept by secretary

Number plates

Registration certificates

Repealed by Acts 2014, No. 148, §2.

Registration; commercial vehicles; exemption

Transfer of certain registration certificates

Credit for transfer of certain registration certificates

Notice of sale or transfer

Reciprocity arrangements; refund of remittances

Temporary permits

Temporary permit for unregistered trucks

Temporary registration permits; motor vehicles being driven out of state

Information systems; denial or revocation of registration

Casual trips of foreign vehicles

Vehicle of nonresident owner used regularly in business in Louisiana

New residents; notice

New residents; registration; inspection

Suspension of registration upon notice of theft or embezzlement

When registration shall be refused

Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penalty

Commissioner to determine proper classification

Authority of certain incorporated municipalities

Temporary registration plates issued by dealers

License plates issued to manufacturers, wholesalers, or distributors

Temporary license plates; lending institutions; auto title companies

Dealers temporary demonstration and transportation identification plate

Display of temporary registration license plates

Authorization to enter dealer premises to recover state credentials

Director of public safety to be vehicle commissioner

Director's authority

Transfer of facilities and equipment

Funding; transfers

Duties of department of highways, department of state police and vehicle commissioner

Public license tag agents; auto title companies; rules and regulations; surety bonds; fees

Public tag agents; causes for suspension, revocation, cancellation, or restrictions; reinstatement

Public tag agents; cease and desist order; injunctive relief

Office of commissioner

Records of commissioner

Authority of state police not restricted

Violations of registration provisions

Penalty for violations

Jurisdiction

Prosecutions

Arrest

Imposition of tax

Imposition of tax

Suspension of the corporate franchise tax applicable to small business corporations

Automatic rate reduction

Determination of taxable capital

Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.

Capital stock

Surplus and undivided profits

Capital stock, surplus, and undivided profits

Allocation of taxable capital

Railroad corporations

Exemptions

Due date, payment, and reporting of tax

Repealed by Acts 1958, No. 437, §1

Newly taxable corporation

Extension of time for filing return and paying tax

Fiscal year defined; accounting period not to be changed

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Franchise taxes by local governments prohibited

Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016.

Trucking company

Imposition of tax

Taxes payable by owners; lien and privilege created

Rates of tax

Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002.

Transfer of funds to royalty road or royalty fund

Establishment of timber conversion factor

Tertiary recovery incentive

Produced water injection incentive

Calculation of market value for trees and timber

Definitions

Reports and payment of taxes by severers

Severers required to withhold taxes from royalty payments

Severers not required to withhold tax where it is withheld by purchasers

Purchasers required to withhold taxes

Withholding and payment of taxes where title of property is in dispute

Reports by purchasers

Delinquent tax

Failure to file reports

Tax in addition to property taxes; restriction on further taxes on oil or gas rights

Restriction on taxation of timber

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Disposition of collections

Apportionment of amounts allocated to parishes

Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

Severance tax credit, priority

Purpose

Definitions

All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the

Limitation on exemption

REPEALED BY ACTS 1992, NO. 984, §18.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Severance tax; reclaimed oil; definition

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

Imposition of tax

Definitions

Exclusions and exemptions; casinghead gasoline sold for commercial blending

Exclusions and exemptions; tractor fuel or distillate

Repealed by Acts 1986, No. 1033, §1.

Exclusions and exemptions; certain sales to United States Government

Reimbursement of funds; school buses

Exclusions and exemptions; certain sales to operators of interstate aircraft

Exclusions and exemptions; aviation gasoline

Exclusions and exemptions; gasoline or motor fuel exported from Louisiana

Gasoline or motor fuel imported in a vehicle's reservoir and used within this state

Allowance for losses in handling

Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon

Tax collectible from dealers

Reports by dealers

Payment of tax

Metric conversion factor

Presumption of use in Louisiana

Dealers required to furnish bonds; waiver

Gasoline and other motor fuels dispensing machines; requirements

Gasoline and other motor fuels; advertised price; requirement

Disposition of collections

Sections
731. 731 to 745

Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974.

Sections
751. 751 to 760

Repealed by Acts 1960, No. 336, §1.

Application of provisions

Furnishing of bond made compulsory

Amount, tenor and solvency of bond

Additional or substituted bond; when required

Effect of failure to furnish additional or substituted bond when required

Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment

Failure to pay tax or furnish bond; suit to enjoin further pursuit of business

Records of dealers and transporters; examination by collector

Collector authorized to search storage places and transportation equipment

Seizure of equipment for evidence

Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale

Procedure for forfeiture and sale

Reports by common or contract carrier

Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited

System of import permits authorized

Information by transporter; designated routes

Criminal penalty

Administration by collector of revenue

Repealed by Acts 1950, No. 26, §2

Definitions

Imposition of tax

Refunds; undyed diesel fuel used for other than highway purposes

Refunds; licensed vehicles used by commercial fishermen

Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted

Louisiana Truck Center, authorization

Collection and payment of tax

Cooperative agreements between states for collection and payment of taxes

Dyed special fuel; taxable use by fire trucks

Separate storage tanks for taxable special fuels and for tax-free storage

Bulk sales

Records required; invoices; false records a violation

Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment

Licenses and bond for suppliers, dealers, and users

Application, payment of tax, decals; penalties

Reports; deductions in computing tax; revocation of license; flat rate accounts

Power to stop and investigate vehicles; assessment and collection

Prima facie presumptions

Export of tax paid special fuels; tax refunds or credit; interstate users

Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice

Violations declared misdemeanors

Administration; rules and regulations; costs of administration; disposition of monies collected

Special fuels dispensing machines; requirements

Special fuel; advertised price; requirement

Intent

Definitions

Venue of tax collection suits

Administration; rules and regulations

Louisiana Truck Center, authorization

Inconsistent provisions

Presumption of use

Taxes levied; rates

Point of imposition of the tax

Exemptions from tax

Use subject to refund of taxes paid

Tax on unaccounted for losses; liability

Backup tax; liability

Floor-stocks tax

Tax return and payment due date

Remittance of tax

Supplier or permissive supplier; duties as trustee

Deductions and discounts allowed

Recordkeeping requirements

Filings required

Returns required of suppliers or permissive suppliers

Returns required of importers

Returns required of distributors

Returns required of exporters; refunds

Returns required of blenders

Returns required of terminal operators

Returns required of motor fuel transporters

Returns required of aviation fuel dealers

Returns required of interstate motor fuel users

Estimate of amount of taxes due and unpaid

Special authority to enforce collection of taxes collected; personal liability

Unlawful use of tax collected; theft of funds

Persons required to be licensed

Permissive supplier election; out-of-state removals

License application procedure

Bond requirements; amounts

Grounds for denial of license

License revocation; cancellation

Notice of discontinuance, sale, or transfer of business

Cooperative agreements between states for collection and payment of taxes

Engaging in business without a license; penalty

Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

Shipping documents

Diversions

Transportation of gasoline or diesel fuel; penalty

Fuel invoices required

Power to stop and investigate vehicles; fine, collection, enforcement

Fuel use violations; penalty

Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks

Improper sale or use of untaxed gasoline or diesel fuel; penalty

Authorization to search; seizure of equipment for evidence

Inspection of records, storage facilities; penalty

Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment

Procedure for forfeiture and sale

Commission of prohibited acts; penalties

Marking requirements for gasoline or diesel fuel storage facilities; separate storage

Metric conversion

Motor fuel dispensing machines; requirements

Section
818.101

Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

Section
818.102

Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

Section
818.103

Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

Section
818.104

Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

Section
818.111

Taxes levied; rates; unit of measurement

Section
818.112

Imposition of tax

Section
818.113

Presumption of use; backup tax

Section
818.114

Dealer's license; application procedure

Section
818.115

Grounds for denial of a license

Section
818.116

License revocation; cancellation

Section
818.117

Bond requirements; amounts

Section
818.118

Duties of persons holding tax payments as trustees

Section
818.119

Returns and payments; discounts; penalties for failure to file

Section
818.120

School bus operators

Section
818.121

Refund claims

Section
818.122

Records required to be maintained; inspection by the secretary

Section
818.123

Notice of discontinuance, sale, or transfer of business

Section
818.124

Engaging in business without a license; penalty

Section
818.125

Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

Section
818.126

Power to stop and investigate vehicles; fines, collection, and enforcement

Section
818.127

Authorization to search; seizure of equipment for evidence

Section
818.128

Inspection of records, storage facilities; penalty

Section
818.129

Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment

Section
818.130

Procedure for forfeiture and sale

Section
818.131

Commission of prohibited acts; misdemeanors; felonies; penalties

Section
818.132

Collaboration with commissioner of agriculture

Imposition of tax

Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account

Employment of Louisiana residents

Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax

Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.

Section
820.5.1

Greater New Orleans Expressway toll violations

Section
820.5.2

Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.

Section
820.5.3

Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.

Section
820.5.4

LA 1 Project toll violations

Section
820.5.5

Interoperability

Section
820.5.6

Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles

Section
820.5.7

Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle

Section
820.5.8

Toll collection on the Crescent City Connection Bridge; proposition

Section
820.5.9

High-occupancy vehicle (HOV) lane violations

Roadside vegetation master plan

Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement

Definitions

Imposition of tax

Rate of tax

Amount due

Direct payment by generator

Collection by disposer; liability of disposer

Returns and payment

Interest

Refunds

Suspension of prescription

Records; rules and regulations

Disposition of collections

REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992.

Imposition of tax

Tobacco Tax Health Care Fund

Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.

Definitions

Use of stamps or meter impression required; limitations

Dealer permits

Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975

Secretary's authority to revoke license or permits

Dealers required to affix stamps

Tobacco dealers required to furnish bond; waiver

Interstate business of tobacco dealers

Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975

Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions

Dealers required to furnish duplicate invoices

Examination of invoices and determination of tax by secretary

Declaration of intent and purpose of Chapter

Exemption from tax

Enforcement by collector

Refunds

Certain acts declared felonies

Certain acts declared misdemeanors

Collector authorized to search and seize

Intrastate transportation of unstamped articles prohibited

Importation of unstamped articles, except by common carrier, without permit prohibited

Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles

Affixing stamps; penalty; compromises

Seizure and forfeiture of unstamped taxable articles

Release of seized property in certain cases

Collector authorized to waive forfeiture proceedings in certain cases

Regulations of metered machines or devices

Disposition of collections

Definitions

Prohibition against delivery sales

Repealed by Acts 2013, No. 221, §4.

Repealed by Acts 2013, No. 221, §4.

Repealed by Acts 2013, No. 221, §4.

Collection of taxes

Penalties

Enforcement

Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.

Parish or municipal excise tax prohibited; but license tax permitted

Imposition of tax

Nature of tax; exclusions from tax

Definitions

Businesses partly taxable

Repealed by Acts 1966, No. 270, §1

Reports and payment of tax

Audit of reports and records by collector

Certain acts declared misdemeanors; penalties; venue

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Disposition of collections

Imposition of tax

Definitions

Gross receipts; interstate business

Gross receipts; transportation for own use

Due dates and delinquent dates

Reports and payment of tax

Examination of records and revision of reports by collector of revenue

Certain acts declared misdemeanors; penalties; venue

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Disposition of collections

Telecommunication tax for the deaf

Sections
1062. 1062 to 1072

Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Employment tax credit

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

§§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

§§1251-1253 Repealed by Acts 1962, No. 370, §1.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

Creation of Board of Tax Appeals

Membership of board; qualifications; appointment; term; vacancy; salary

Designation of officers; domicile; quorum; seal

Employees of the board

Retention of records and property by the board

Expenditures

Jurisdiction of the board

Power to administer oaths and issue rules, orders, or subpoenas

Witness fees and mileage

Findings of fact, decisions, and opinions

Documents to be served by registered mail

Rules of evidence

Rules and regulations

Persons authorized to appear before the board

Records open to public inspection

Stenographic reports of hearings

Recusal; board members

Definitions

Filing of petition

Notice; hearing; decision

Publication of opinions and decisions

Judicial review of decision of the board

Jurisdiction of courts to review decisions of the board

Determination of which appellate court has jurisdiction

Effect of final judgment

Date judgment becomes final

Escrow account

Waiver of penalties

Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.

Authority of board to receive and consider claims against the state

Authority of board to conduct investigations

Payment of approved claims

Satisfaction of claims

Legislature not to consider claims not first presented to board

No appeal from action of board

Definitions

Administration by collector

Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and powers to the city of New Orleans

Powers of authorized representatives of collector

Organization of Department of Revenue

Criminal history information; access to federal tax information

Collector's bond

Collector's records

Microfilm or microfiche records; electronic digitized records

Authentication of secretary's records; fees for searching for documents

Confidentiality of tax records

Unauthorized disclosure of information

Publication of tax information

Preservation of returns and reports

Power to make rules and regulations

Power to employ counsel; attorney fees

Power to administer oaths

Power to extend time to file returns and pay tax

Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.

Sales tax refund; new housing construction

Authority to collect fees; office of conservation

Authority to collect severance taxes; Department of Agriculture and Forestry

Out-of-state debt collection

In-state debt collection

Tax exemption budget

Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements

Authority to require whole-dollar reporting on tax returns

Payment of taxes by electronic funds transfer; credit or debit cards; other

Electronically filed returns; signatures

Electronically filed returns; signatures and direct deposit

Electronically filed claims for refunds; overpayment of sales tax

Immediate disposition of collections

Alternative dispute resolution

Reciprocal agreements; federal government

Tax credit registry; requirements; limitations

Louisiana Tax Institute; membership, terms, and duties and powers

Secretary's duty to determine correct tax

Power to examine records and premises of taxpayer

Retention of records by taxpayers

Power to request records in machine-sensible format

Power to examine the records of third parties

Power to conduct hearings

Power to subpoena witnesses; fees

Notice to attend hearings, how given

Procedure to compel witnesses to attend and to testify at hearing

Rule to show cause and examination of judgment debtor

Alternative remedies for the collection of taxes

Special authority to enforce collection of taxes collected or withheld; personal liability

Special authority to recover rebates and refundable tax credits

Special authority to recover nonrefundable tax credits

Determination and notice of tax due

Protest to collector's determination of tax due

Assessment of tax, interest, and penalties

Notice of assessment and right to appeal

Waiver of restrictions and delays

Assessment and notice when tax is in jeopardy

Assessment and claims in bankruptcy and receivership

Assessment of tax shown on face of taxpayer's returns

Collection by distraint and sale authorized

Distraint defined

Distraint procedure

Surrender of property subject to distraint

Sale of distrained property

Collection by summary court proceeding authorized

Failure to pay tax collected from others; rule to cease business

Suit to enjoin certain preparers

Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate

Injunctions prohibited

Remittance of tax under protest; suits to recover

Settlement offers

Installment agreements; fees

Tax obligation to constitute a lien, privilege and mortgage

Cancellation of lien, privilege, and mortgage; compromises

Prescription of taxes, interest, and penalties

Suspension and interruption of prescription

Prescription of assessments as judgments

Failure to remit tax collected on behalf of the state; rule to cease business

Federal tax refund offset fees

Innocent spouse rule

Interest on unpaid taxes

Penalty for failure to make timely return; penalties related to nonpayment or underpayment

Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund

Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020

Waiver of penalty for delinquent filing or delinquent payment

Penalty for false or fraudulent return

Negligence penalty

Insufficient funds check or electronic debit in payment of taxes; penalty

Examination and hearing costs

Distraint cost penalty

Interest on erroneous refunds

Disposition of penalties and self-generated revenue

Refunds of overpayments authorized

Satisfaction of rulings or judgments of the Board of Tax Appeals

Crediting or offset of overpayments against other obligations

Prescription of refunds or credits

Interest on refunds

Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.

Appeals from the collector's disallowance of refund claim

Board's finding of overpayment upon appeal from assessment

Limitation on right of refund when petition is filed with Board of Tax Appeals

Criminal penalty for failing to account for state tax moneys

Automated sales suppression devices; definitions; penalties

Criminal penalty for evasion of tax

Running of time limitations

Authority to sign certain documents; validity; conclusive presumption

Payment of taxes by receivers, referees, trustees or liquidators

Application of provisions of this Chapter

Exemption from claim for taxes on retirement benefits by another state

General administrative provisions for credits against income and corporation franchise tax

Debt recovery

Financial institution data match

Tax clearances; resale certificates; certain procurement contracts

Paid preparers; required information on returns, reports, claims for refund, and other claims

Necessity for compliance with requirements

Claims to be supported by special invoices

Special permit as refund gasoline distributor

Issuance of special invoices; coloring of gasoline

Dye

Regulation of color of gasoline generally

Violations; penalties

Suspension of dealer's permit

Forfeiture of refunds

Definitions

Refunds, source

Definitions

Imposition of tax

Enforcement

Rules and regulations

Disposition of collections

REPEALED BY ACTS 1972, EX. SESS., NO. 3, §1.

Definitions

Exemptions

Permanent registration of homestead exemption; designated parishes

Homestead exemption audit program; city of New Orleans; fees

Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices

Public hearings for certain millage adjustments; certain parishes

Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools

Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition

Agricultural byproducts

Exemption for property leased to nonprofit organizations for the purpose of housing the homeless

Exemption for intangible and incorporeal property

Homestead exemption; residential lessees; tax credits

Waiver of homestead exemption

Application procedure; special assessment level

Special assessment level for certain trusts

Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts

Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts

NOTE: R.S. 47:1716 was to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.

§§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.

Creation; abolishment of Boards

Compensation; tenure; vacancies; salary

Members; oath; bond; qualifications

Domicile and transaction of business

Employment of secretary, clerical help, and experts; creation of commission expense fund; authorization for deposits and collection of assessments

Studies and reports

Duties and responsibilities

Program for a statewide ad valorem tax assessment database; creation

Fees

Definitions

Duty to file annual reports

Delinquency in filing annual reports

Appraisal of public service properties

Assessment

Allocation of assessed value

Notice of valuation; hearings; appeals

REPEALED BY ACTS 1992, NO. 984, §18.

Corrections and changes

General provisions

State guarantee program; Louisiana Tax Commission administration

Louisiana Tax Commission, additional powers and duties

Qualifications

Maximum loan; maximum aggregate amount; interest; terms

Repayment of loan; additional assessor expense allowance

Special fund; defaults; attorney general participation

Election

Application of other laws

Oath

Powers and authority

Assessors; authority to employ attorney

Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel

Assessors; authority to intervene

Execution and cancellation of bonds

Suits on bonds

Salaries and expense funds

Terrebonne Parish; salary and expense fund; advancement

Salaries

Local notice; salary increases

Expenses

Assessors' copies of conveyances

Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

Repealed by Acts 1997, No. 1157, §2.

Holidays

§§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.

Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums

Authority for assessors separately or jointly to contract for insurance; payment of premiums

Orleans Parish; retired assessors and assessor's employees; creation of fund

Applicability of Part

Assessment district; creation and boundaries

Method of taxation; referendum to increase taxes beyond initial authorization

Mandatory rollback of ad valorem taxes by tax recipient bodies

Enforcement of millage rollbacks; resolutions of taxing authorities

Disbursements from special district funds

Powers of assessor not diminished

Funding for the Board of Assessors for Orleans Parish

Evangeline Parish Assessment District; automobile expense allowance

Section
1925.10

Iberia Parish Assessment District; automobile expense allowance

Section
1925.11

Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance

Section
1925.12

Jefferson Davis Parish Assessment District; automobile expense allowance

Section
1925.13

Automobile expense allowance

Membership

Compensation

Property subject to ad valorem taxation

Imports subject to ad valorem taxation

Exports subject to ad valorem taxation

Property stored in transit while moving in interstate commerce

Place and time of listing and assessment

Extent and manner of assessment

Assessment of corporations generally

Assessment of insurance companies

Assessment of property adjudicated to the state

Preparation, distribution, and return of blank forms for listing and assessing of property

Listing and assessing of property generally

Listing and assessing of lands

Listing and assessment; assessor's records

Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

Listing and assessing of merchandise

Inventories of manufacturers or merchants defined

Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.

Listing and assessing of credits

Listing and assessing of mortgaged property

Listing and assessing of property of unknown owners

Listing and assessing of property in name of deceased owner

Listing and assessing of omitted property

Listing and assessment of bank stock; procedure

Listing and assessing of bank stock; place

Listing and assessing of bank stock; branch banks

Listing and assessing of real estate of banks

Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders

Listing and assessing of bank stock and real estate; report by official

Sections
1973. 1973 to 1975

Repealed by Acts 1978, No. 613, §1.

Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978

Assessment of pollution control equipment

Listing and assessing of overflowed lands

Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor

Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest

Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.

Time when listing of property concluded

Repealed by Acts 1972, Ex.Sess., No. 13, §1

Review of appeals by tax commission

Appeals; assessors; reimbursement of expenses

Changes or corrections of assessments by tax commission

Cancellation of erroneous or double assessments

Inspection of assessment lists; notification and review of assessments by board of review; hearing officers

Period for inspection of assessment lists in Jefferson Parish

Preparation and filing of rolls by assessor

Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities

Sections
1994. 1994 to 1996

Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977.

Filing of rolls, payment of taxes, and sale of property for delinquent taxes

Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish

Judicial review; generally

Power to employ counsel

§§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980.

Tax collectors designated

Ouachita Parish; collection of municipal taxes

Livingston Parish; collection of municipal taxes

Oath and execution of bond

Failure to give bond

Actions on bond

Cancelation of bond

Compensation; Orleans excluded

Compensation; salary and expense fund

Records

Deposit of public funds

Statements of collections and settlement

Settlement of erroneous payments

Deputy tax collectors

Appointment and compensation of attorney for parish tax collector

Suspension and removal of tax collectors

Vacancies in tax collector's office

Outgoing tax collectors; duties

State tax collector for the city of New Orleans; state tax researches; disposition of funds

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Purpose; principles; property rights

Definitions

Affidavits

Liability of tax collectors and tax assessors

Duty of assessors; single assessment; exception

Time for payment; interest; notification

Statutory impositions

Payment; receipt

Quarterly payments; Rapides Parish

Public calamity; postponement of ad valorem tax payments

Time period in which to conduct tax sales

Refund of taxes erroneously paid

Prior payment of taxes

Suits to recover taxes paid under protest

Acceptance of pro rata taxes on property acquired by state from private owners

Duty of assessors and tax commission to amend tax roll to conform to proration of taxes

Computation of proration; placing of property on exempt roll

Advance tax payment agreement; ad valorem tax; credits

Movable property; notice of delinquency

Movable property; seizure and sale

Movable property; procedure when removed from parish or municipality before payment

Movable property; summary seizure to secure payment

Movable property; additional sanction for tax collection

Movable property; tax debtors' rights

Movable property; payment of taxes by party taking possession

Transfer after tax roll delivered

Immovable property; lots assessed together

Notice of delinquency and tax sale

Tax sales; time of sale; price

Tax sale certificate

Post-sale notice

Notice of tax sale; affidavit; cancellation

Writ of possession

Request for notice

Tax sale title; effect on other statutory impositions

Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser

Purchase by tax collectors and assessors at tax sale forbidden

Purchase by co-owners

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 1952, No. 626, §1

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Adjudication to political subdivisions

Effect of adjudication

Ordinance; sale or donation of adjudicated property

Minimum bid prices; sale of adjudicated property

Pre-bidding procedures; sale of adjudicated property

Additional terms of ordinance; sale of adjudicated property

Donations of adjudicated property

Notice; sale or donation of adjudicated property

Sale or donation of adjudicated property; authentication; form

Sale or donation of adjudicated property; affidavit

Sale or donation to tax debtor

Liability of owner of adjudicated property

Disposition of proceeds of sale of adjudicated property

Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Suit to obtain possession of property adjudicated to political subdivision

Order of seizure and possession

Leasing adjudicated property; use of income to pay taxes or assessments

Redemption of property; payment of assessments

Authority of the political subdivision to establish servitudes over adjudicated property; procedure

Claim of ownership of adjudicated property by political subdivision

Sale or donation of adjudicated property; authority

City of Monroe

Procedure for sales initiated by individuals

Notice requirement

Order of seizure and possession

Sale of property adjudicated to municipality; order of possession

Placing purchaser in possession of property

Failure to purchase

Donation of adjudicated property

Redemptive period peremptive

Person entitled to redeem

Redemption payments

Additional payments to political subdivision

Redemption certificate

Statutory right to redeem adjudicated property

Redemption of adjudicated property; additional payments

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

Procedure to quiet tax titles

Availability of monition

Contents of petition

Grant of monition

Lis pendens

Notice

Publication

Affidavit

Judgment

Costs

Filing of the judgment; affidavit

Actions to annul

Time in which to file an action for nullity; defenses

Acquisitive prescription

Effect of judgment

Suspensive conditions to effectiveness of judgment

Trial; judgment; costs; improvements

Fruits

Use value; defined

Definitions

Eligibility for use value assessment

Application for use value assessment

Loss of eligibility

Penalties

Determination of use value

Louisiana Tax Commission; tables; classifying land; public hearings

Effective date; nonapplicability

Fair market value; defined

Definitions

Criteria for determining fair market value; real and personal property; unoccupied residential immovable property

Data collection by the assessor

Forms

Adoption and approval of forms

Confidentiality of forms

Acts of transfer; improvements; contents

Property owner; failure to report; loss of right to question assessment

Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report

Reassessment

Date of adoption of guidelines, manuals, rules, and regulations

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Levy of tax

Amount of tax and time of payment

Interest on delinquent tax; extension of time to file an estate transfer tax return

Intent and purpose of this Part

Application of provisions

Estate transfer tax return

Installment payments

Claims and suits for refund

Imposition of license fees

Imposition of tax

Definitions

Use of stamps required

Authority to issue rules and regulations

Confidential nature of information

Investigatory powers

Penalties

Seizure and forfeiture of property

Distribution of proceeds; formula

Exceptions

Sections
2611. 2611 to 2616

Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969.

Imposition of tax

Imposition of tax

Sections
2751. 2751 to 2759

[Expired]

Repealed by Acts 1980, No. 140, §1.

Purpose

Requirements for exemption

Review of exemption applications and reevaluation of existing contract

Contracts of exemption; renegotiation; violations; lists; priority of exemptions

Rules and regulations

Sections
4201. 4201 to 4205

Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.

Findings and purpose

Contracts of exemption; renegotiation; violation; lists

Review of exemption applications

Requirements for exemption

Granting of contract

Rules and regulations

Findings and purpose

Definitions

Contracts of limited exemption

Review of exemption applications

Requirements for exemption

Granting of contract

Reports to parish assessor

Transfer of contract

Rules and regulations

Corporate Tax Apportionment Program; definitions; eligibility requirements; contract approval

Definitions

Program administration

Parish participation

Targeted non-manufacturing business

Contracts

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

Antique airplanes and certain other aircraft

Urban Land-Banking Law; acquisition of real property

Vending machine transactions

Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.

Qualified new recycling manufacturing or process equipment and service contracts

Tax credits for local inventory taxes paid

Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters

Motion picture production tax credit

Tax credits for donations made to assist playgrounds in economically depressed areas

Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.

Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.

Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.

Employer tax credits for donations of materials, equipment, advisors, or instructors

Tax credits for donations made to public schools

Credit for property taxes paid by certain telephone companies; fund

Research and development tax credit

New markets tax credit

Louisiana New Markets Jobs Act; premium tax credit

Tax credits for certain expenses paid by economic development corporations

Tax credits for purchasers from "PIE contractors"

Tax credit; rehabilitation of historic structures

Angel Investor Tax Credit Program

Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

Repealed by Acts 2010, No. 1034, §3.

Brownfields Investor Tax Credit

Digital interactive media and software tax credit

Sound recording investor tax credit

Rural hospital service district cooperative endeavors and joint ventures

Tax credit for Louisiana Citizens Property Insurance Corporation assessment

Cane River heritage tax credit

Mentor-Protégé Tax Credit Program

Louisiana Youth Jobs Tax Credit Program

Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.

Solar energy systems tax credit

Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit

Tax credit for certain milk producers

Apprenticeship tax credits

Musical and theatrical production income tax credit

Tax credit for investments in qualified clean-burning motor vehicle fuel property

Ports of Louisiana tax credits

Louisiana Import Tax Credit

Tax credit for "green job industries"

Reports; tax incentives administered by the Department of Economic Development

Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.

Exemption; antique motor vehicle

Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year

Credits; qualifying foster care charitable organizations

Purpose

Definitions

Implementation

Child care expense tax credit

Child care provider tax credit

Credit for child care directors and staff

Business-supported child care

Refundable tax credits

Recapture of credits

Credit; donations to school tuition organizations

Rebates; contracts for certain state sales and use tax rebates

Rules and regulations and fees

Definitions

Licensing requirements

Licensing

Denial, revocation, or suspension of license

Records of licensees

Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program

Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds

Short title

Findings, declaration of necessity and purpose

Definitions

Creation of corporation; public hearing; adoption of resolution; certificate

Board of directors; appointment; tenure; compensation

Organization of corporation; employees; meetings; personal liability of directors

Removal of directors; right to counsel; record of proceedings

Conflict of interest; disclosure of interests; penalty

Powers of the corporations

Increment revenues

Tax increment trust fund; mandatory contributions

Development management

Tax increment development plan; preparation; adoption; filing; modification

Subsidiary corporations; creation; purposes; powers; compensation of members

Disposition of property in tax increment development area

Development by corporations; surplus profits

Bonds of the corporations

Security for bonds or notes

Bonds and notes as legal investment

Corporation funds; audit; investment

Property exempt from taxes and from levy and sale by virtue of an execution

Assistance by state and local agencies

Title of purchase

Annual report

Encouragement of private enterprise

Indemnity of directors, officers, agents and employees

Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Repealed by Acts 2006, No. 521, §2.

Citation

Statement of purpose and intent

Definitions

Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue

Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings

Corporation president; officers

Records of corporation deemed open; exceptions

Duties of the board; adoption of administrative regulations; rulemaking authority

Board; lottery games; regulation

Conduct and administration of lottery games; powers and duties of corporation; authorized contracts

Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized

Information sharing and restricted use agreements; other jurisdictions

Transmission of Amber Alert and other emergency information

Corporation legal representation

Commercial advertising on tickets

Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited

Employee background investigation

Appeals; judicial review

Bond; letters of credit or other surety

Legislative oversight of corporation rules and regulations

Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment

Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets

Publication of financial statements

Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize

Withholding of lottery prizes; child support arrearages; rules and regulations

Assignment of deferred lottery annuity prizes

Contracts; regulations of procurement; bidding and negotiation processes

Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits

Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded

Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemption

Selection of on-line retailer; qualification and disqualification

Retail vendor certificates

Letter of credit or bond of retailer; content of contracts; powers of president

Content of retailer contracts; contract cancellation by president

Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation

Computation of retailer's rental payments

Ticket price; gift, sale, or business promotion; location of sale

Toll-free telephone assistance for compulsive gamblers; posting of signs on premises

Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or deposit of security; liquidated damages; laws governing contracts

Criminal background investigations; duties of corporation or its security division

Sale to minors

False or altered lottery tickets

Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors

Skimming of lottery proceeds

Crime of false statements relating to a lottery

Illegal lottery devices

State declaration of exemption from provisions of certain federal statutes

Legal shipments of lottery devices into state

Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contracts

Reporting

Permitting; other requirements

Suitability; sports wagering platform providers

Sports wagering platform provider; permit; fee

Sports wagering service providers; permit; fee

Sports wagering distributor; permit; fees

Retail establishments; permit; fees

Wagering; limitations

Electronic wagering

Sports wagering mechanism

Online and mobile wagering

Prizes; payment of prizes

Withholding of lottery prizes; child support arrearages; rules

State tax; levy

Deposit of revenues

Lottery Sports Wagering Fund