La. Rev. Stat. § 47:463.122 — LA Code / Code revised-statutes / Title 47 / Section 463.122
Special prestige license plates; Greater St. Stephens Ministries
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Greater St. Stephens Ministries plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Greater St. Stephens Ministries".

B. The prestige license plate shall be issued, upon application, to any member of the Greater St. Stephens Ministries.

C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the Greater St. Stephens Ministries for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the annual fees by the Greater St. Stephens Ministries shall be dedicated to Women of Excellence for reading and tutorial programs. The organization shall be responsible for establishing and disbursing the funds for reading and tutorial programs.

E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:

(1) All necessary contracts regarding use of the organization's logo have been executed.

(2) The secretary has received a minimum of five hundred applications for the license plate.

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2003, No. 385, §1; Acts 2008, No. 700, §1.
La. Rev. Stat. § 47:138 — LA Code / Code revised-statutes / Title 47 / Section 138
Definitions relating to corporate reorganizations
Status: in_force

A. Reorganization.

(1) In general. For purposes of this Chapter, the term "reorganization" means:

(a) a statutory merger or consolidation;

(b) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation, whether or not such acquiring corporation had control immediately before the acquisition;

(c) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all of* a part of the voting stock of a corporation which is in control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded;

(d) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer), or any combination thereof, is in control of the corporation to which the assets are transferred; but only if, in pursuance of the plan, stock or securities of the corporation to which the assets are transferred are distributed in a transaction which qualifies under R.S. 47:133 C or H or R.S. 47:134;

(e) a recapitalization; or

(f) a mere change in identity, form, or place of organization, however effected.

(2) Special rules.

(a) If a transaction is described both in Subsection A(1)(c) and A(1)(d) of this Section, then, for purposes of this Chapter, such transaction shall be treated as if it were described only in Subsection A(1)(d).

(b) Additional consideration in certain cases. If:

(i) one corporation acquires substantially all of the properties of another corporation,

(ii) the acquisition would qualify under Subsection A(1)(c) of this Section, but for the fact that the acquiring corporation exchanges money or other property in addition to voting stock, and

(iii) the acquiring corporation acquires, solely for voting stock described in Subsection A(1)(c) of this Section, property of the other corporation having a fair market value which is at least 80 per cent of the fair market value of all of the property of the other corporation, then such acquisition shall (subject to Subsection A(2)(a) of this Section) be treated as qualifying under Subsection A(1)(c) of this Section. Solely for the purpose of determining whether clause (iii) of the preceding sentence applies, the amount of any liability assumed by the acquiring corporation, and the amount of any liability to which any property acquired by the acquiring corporation is subject, shall be treated as money paid for the property.

(c) Transfers of assets to subsidiaries in certain cases. A transaction otherwise qualifying under Subsection A(1)(a) or A(1)(c) of this Section shall not be disqualified by reason of the fact that part or all of the assets which were acquired in the transaction are transferred to a corporation controlled by the corporation acquiring such assets.

B. Party to a reorganization. For purposes of this Chapter, the term "a party to a reorganization" includes:

(1) a corporation resulting from a reorganization, and

(2) both corporations, in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.

In the case of a reorganization qualifying under Subsection A(1)(c) of this Section, if the stock exchanged for the properties is stock of a corporation which is in control of the acquiring corporation, the term "a party to a reorganization" includes the corporation so controlling the acquiring corporation. In the case of a reorganization qualifying under Subsection A(1)(a) or A(1)(c) of this Section by reason of Subsection A(2)(c) of this Section, the term "a party to a reorganization" includes the corporation controlling the corporation to which the acquired assets are transferred.

C. Control. For purposes of this Chapter the term "control" means the ownership of 80 per cent of the total combined voting power of all classes of stock entitled to vote and at least 80 per cent of the total number of shares of all classes of stock of the corporation.

Amended by Acts 1958, No. 443, §5.

*In (A)(1)(c), "all of a part" is as it appears in enrolled bill.
La. Rev. Stat. § 47:120.111 — LA Code / Code revised-statutes / Title 47 / Section 120.111
Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
Status: in_force

A. Every individual who files an individual income tax return for the current year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Association of United Ways/LA 2-1-1, hereinafter referred to as "United Ways/LA 2-1-1", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. Donated monies shall be administered by the secretary and disbursed to United Ways/LA 2-1-1 in accordance with the provisions of R.S. 47:120.37. The United Ways/LA 2-1-1 shall use the monies derived from such donations for the 2-1-1 helpline for the purpose of alerting and educating the public on important services, opportunities, crises, and facts, and for necessary staff and administrative costs associated with the United Ways/LA 2-1-1 program.

C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at its discretion, request a report from the United Ways/LA 2-1-1 relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the United Ways/LA 2-1-1 to provide testimony with respect to the report.

Acts 2012, No. 5, §1, eff. Apr. 25, 2012.
La. Rev. Stat. § 47:642 — LA Code / Code revised-statutes / Title 47 / Section 642
Failure to file reports
Status: in_force

A. If any person, whether the person be a severer or purchaser, fails to make a report of the gross production and value of its natural products upon which the severance tax is herein levied within the time and in the manner prescribed, there shall be imposed upon that person a specific penalty of two hundred fifty dollars for each reporting period, in addition to any other penalties provided.

B. The imposition of the penalty imposed in this Section shall not be construed as releasing the severer or purchaser from paying to the secretary the amount of tax that may be owed, deducted, or withheld by that person under this Part.

Acts 1986, No. 536, §1, eff. July 2, 1986.
La. Rev. Stat. § 47:338.189 — LA Code / Code revised-statutes / Title 47 / Section 338.189
St. Bernard Parish; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of St. Bernard Parish may levy and collect an additional sales and use tax, not to exceed one-half of one percent, within the parish. Pursuant to the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to all other sales and use taxes which the governing authority is authorized to levy and collect, including without limitation the taxes authorized by R.S. 47:338.54, 338.85, and 338.98.

B. The proceeds of the sales and use tax herein authorized shall be used solely for the purpose of improvements to the sewer and water system in St. Bernard Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by ordinance of the governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within St. Bernard Parish. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the parish voting on the proposition at an election held for that purpose and conducted on the first Saturday in October or the first Tuesday after the first Monday in November of even-numbered years pursuant to R.S. 18:402(F)(2).

D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1998, No. 66, §1, eff. June 24, 1998; Redesignated from R.S. 33:2738.81 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.240 — LA Code / Code revised-statutes / Title 47 / Section 463.240
Special prestige license plate; "Mystic Krewe of Femme Fatale"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Mystic Krewe of Femme Fatale" plate, provided that there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Mystic Krewe of Femme Fatale to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Mystic Krewe of Femme Fatale".

C. The special prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the Mystic Krewe of Femme Fatale. The monies received from the royalty fees shall be used for the organization's community engagement events to support its mission of uplifting the community through various endeavors of engagement, awareness, and social enhancement in order to make a difference in the New Orleans metropolitan area and across the state of Louisiana.

F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2024, No. 366, §1.
La. Rev. Stat. § 47:818.4 — LA Code / Code revised-statutes / Title 47 / Section 818.4
Administration; rules and regulations
Status: in_force

The administration of this Part shall be by the secretary of the Department of Revenue who shall have the authority to adopt and enforce rules and regulations not inconsistent with this Part necessary and convenient for the enforcement of the provisions of this Part and the collection of taxes, penalties, and interest provided therein. In the discharge of that duty, his power and authority to examine the records of taxpayers and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Subtitle II of this Title.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:6351 — LA Code / Code revised-statutes / Title 47 / Section 6351
Rebates; contracts for certain state sales and use tax rebates
Status: in_force

A. Definitions. For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise:

(1) "Affiliated entity" shall mean a person who, directly or indirectly through one or more intermediaries, controls or is controlled by or is under common control with another person.

(2) "Department" shall mean the Department of Revenue.

(3) "New taxable sales" shall mean the sale of goods and services upon which state sales and use tax is paid under this Title and which would not have occurred in the state but for the operation in the state of a procurement processing company. The term "new taxable sales" shall not include any sales or purchases of services or property upon which such sales and use tax would have been due if the procurement processing company was not operating in the state.

(4) "Procurement processing company" means a company engaged in managing the activities of unrelated purchasing companies.

(5) "Purchasing company" means a company engaged in the activity of selling property and services to affiliated entities.

(6) "Secretary" shall mean the secretary of the Department of Revenue.

(7) "Significant positive economic benefit" means that net positive state tax revenues are to be generated from the new taxable sales.

B. Contract. (1) The secretary of Louisiana Economic Development is authorized to enter into a contract with a procurement processing company to recruit to Louisiana, purchasing companies that generate sales of items subject to the taxes imposed under this Title the business of which shall have a significant positive economic benefit to the state. The initial term of a contract shall not exceed twenty years and shall be renewable for up to an additional twenty years. The contract shall provide an incentive to the procurement processing company which shall be paid in the form of a rebate of a portion of the state sales and use taxes collected on new taxable sales by a purchasing company which is managed by a procurement processing company.

(2) The contract shall include a provision whereby the procurement processing company expressly acknowledges that if it receives a rebate for new taxable sales under the provisions of this Section, in no event shall the taxes on such new taxable sales remitted to Louisiana by the purchasing company or affiliated entity constitute an overpayment as defined in R.S. 47:1621.

(3) Any contract between the procurement processing company and a purchasing company shall include a provision whereby the parties in such contract expressly acknowledge that if the procurement processing company receives a rebate for new taxable sales under the provisions of this Section, in no event shall the taxes on such new taxable sales remitted to Louisiana by the purchasing company or affiliated entity constitute an overpayment as defined in R.S. 47:1621.

C. Certification of sales. The secretary of the department shall determine the amount of incentive rebates to be paid to a procurement processing company pursuant to the contract. Rebate payments shall be based upon the amount of new taxable sales which are certified by the secretary.

D. Payment of rebate.

(1) Notwithstanding any provision of law to the contrary, the secretary of the department shall make the rebate authorized pursuant to the provisions of this Section from the state sales tax revenue generated by the new taxable sales occurring in this state as a result of the operation of a procurement processing company in Louisiana.

(2) If after a rebate has been paid, the department determines that certain items included in the rebate payment did not constitute new taxable sales, the amount rebated for those items shall be recaptured by the department from the procurement processing company, subject to the prescriptive period set forth in R.S. 47:1561.2.

(3) Notwithstanding any provision of law to the contrary, if a procurement processing company receives a rebate for new taxable sales under the provisions of this Section, in no event shall the taxes on such new taxable sales remitted to Louisiana by the purchasing company or affiliated entity constitute an overpayment as defined in R.S. 47:1621.

E. The Department of Revenue may promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act as are necessary to implement the provisions of this Section.

F. Administrative expenses. From the collections of new state sales tax revenue generated by new taxable sales as a result of the activities of purchasing companies pursuant to the provisions of this Section, the secretary of the department is authorized to retain an amount necessary to provide for the expenses the department shall incur in the administration of the provisions of this Section. Such monies are hereby designated to be self-generated revenues of the department.

G. Disposition of collections resulting from new taxable sales.

The state sales tax revenues generated as a result of the activities of purchasing companies pursuant to this Section which are deposited into the state general fund shall thereafter be disbursed during each fiscal year in the following order of priority:

(1) The payment of rebates to procurement processing companies by the secretary of the Department of Revenue in accordance with the provisions of a contract, which payments shall be made from current sales tax collections pursuant to Paragraph (D)(1) of this Section.

(2) Retention by the department of amounts necessary to provide for the expenses of the department pursuant to the provisions of Subsection F of this Section.

(3) Of the monies remaining after satisfaction of the requirements of Paragraphs (1) and (2) of this Subsection as determined by the secretary pursuant to Subsection H of this Section, the state treasurer is hereby authorized and directed to transfer from the state general fund to the Unfunded Accrued Liability Fund an amount equal to ten percent of the total remaining state sales tax revenues collected in and attributable to that fiscal year as a result of the activities of purchasing companies. The transfer shall occur no later than August tenth of each year.

H. The availability of monies necessary to comply with the provisions of Subsection G of this Section shall be evidenced by the amount of state sales tax revenue generated by the new taxable sales upon which a rebate has been paid pursuant to this Section. The secretary is authorized and directed to estimate the amount of taxes which have been deposited into the state general fund as a result of such new taxable sales. Upon request, the secretary shall provide written notification to the state treasurer as to the amount of money available for the making of deposits as required by this Subsection.

Acts 2012, No. 800, §2, eff. July 1, 2012; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:337.61 — LA Code / Code revised-statutes / Title 47 / Section 337.61
Collection by summary court proceeding authorized
Status: in_force

In addition to any other procedure provided in this Chapter or elsewhere in the laws of this state, and for the purpose of facilitating and expediting the determination and trial of all claims for taxes, penalties, interest, attorney fees, or other costs and charges arising, there is hereby provided a summary proceeding for the hearing and determination of all claims by or on behalf of the taxing authority, or by or on behalf of the collector, for taxes and for the penalties, interest, attorney fees, costs or other charges due thereon, by preference in all courts, all as follows:

(1) All such proceedings, whether original or by intervention or third opposition or otherwise, brought by or on behalf of the taxing authority, or by or on behalf of the collector, for the determination or collection of any tax, interest, penalty, attorney fees, costs or other charge claimed to be due shall be summary and shall always be tried or heard by preference, in all courts, original and appellate, whether in or out of term time, and either in open court or chambers, at such time as may be fixed by the court, which shall be not less than two nor more than ten days after notice to the defendant or opposing party.

(2) All defenses, whether by exception or to the merits, made or intended to be made to any such claim, must be presented at one time and filed in the court of original jurisdiction prior to the time fixed for the hearing, and no court shall consider any defense unless so presented and filed. This provision shall be construed to deny to any court the right to extend the time for pleading defenses, and no continuance shall be granted by any court to any defendant except for legal grounds set forth in the Louisiana Code of Civil Procedure.

(3) That all matters involving any such claim shall be decided within forty-eight hours after submission, whether in term time or in vacation, and whether in the court of first instance or in an appellate court, and all judgments sustaining any such claim shall be rendered and signed the same day, and shall become final and executory on the fifth calendar day after rendition. No new trial, rehearing or devolutive appeal shall be allowed. Suspensive appeals may be granted, but must be perfected within five calendar days from the rendition of the judgment by giving of bond, with good and solvent security, in a sum double that of the total amount of the judgment, including costs. Such appeals, whether to a court of appeal or to the supreme court, shall be made returnable in not more than fifteen calendar days from the rendition of the judgment.

(4) Whenever the pleadings filed on behalf of the taxing authority, or on behalf of the collector, shall be accompanied by an affidavit of the collector or of one of his assistants or representatives or of the counsel or attorney filing the same, that the facts as alleged are true to the best of the affiant's knowledge or belief, all of the facts alleged in said pleadings shall be accepted as prima facie true and as constituting a prima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the defendant or opposing party.

(5) The provisions of this Section shall apply only in the following instances:

(a) The proceeding is for collection of a tax assessment that has become final, or to which the provisions of R.S. 47:337.54 or 337.55 apply.

(b) A jeopardy assessment has been or could be issued against the defendant pursuant to R.S. 47:337.53 for the same tax.

(c) A rule to cease business has been or is concurrently brought against the defendant pursuant to R.S. 47:337.33 or 337.46.

(d) The matter involves the special authority to enforce collection of taxes collected from others pursuant to R.S. 47:337.46.

(e) A taxpayer or dealer that fails to make and file any required return or report where the collector estimates the tax due to be less than one hundred thousand dollars.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:120.161 — LA Code / Code revised-statutes / Title 47 / Section 120.161
Income tax checkoff; donation for American Red Cross
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the American Red Cross in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the American Red Cross in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

B. The House Committee on Ways and Means, may, at its discretion, request a report from the American Red Cross relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the American Red Cross to provide testimony with respect to the report.

Acts 2012, No. 186, §1.
La. Rev. Stat. § 47:322 — LA Code / Code revised-statutes / Title 47 / Section 322
Collection of the tax
Status: in_force

The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.

Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of Section 2 of this Act which authorize the levy and collection of an additional one percent sales and use tax shall become effective on the day after the day the Louisiana Recovery District ceases to exist as provided in Article VI, Section 30.1(A) of the constitution and R.S. 39:2009." The La. Recovery District ceased to exist on Sept. 30, 1996.
La. Rev. Stat. § 47:808 — LA Code / Code revised-statutes / Title 47 / Section 808
Reports; deductions in computing tax; revocation of license; flat rate accounts
Status: in_force

A.(1) Every supplier shall, on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the special fuels handled during the preceding month, showing:

(a) Total quantity of each kind of special fuels purchased and received from sources within this state and total quantity received from sources outside of this state.

(b) Total quantities of special fuels sold or delivered to dealers and users upon which the tax levied hereunder was collected and total quantity sold and delivered without collecting the tax levied hereunder.

(c) Quantities of special fuels sold and delivered into the fuel supply tanks of motor vehicles.

(d) Quantities of special fuels delivered into fuel supply tanks of motor vehicles owned, leased, or operated by the supplier and quantities used by him for other purposes.

(e) Quantities of special fuels lost by fire or other accident.

(f) Quantities of special fuels lost by shrinkage or evaporation; and

(g) Quantities of special fuels on hand at the beginning and at the end of the month covered by the report.

(2) With the report the supplier shall remit the total amount of the tax due.

B. All interstate users who have furnished a surety bond required under R.S. 47:807 shall provide a quarterly report to the secretary of the Department of Revenue. The quarters shall end on March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year, and the report shall be mailed together with payment of the tax due by the twenty-fifth day of the month following the end of each quarter. Reporting forms shall be prescribed by the secretary of the Department of Revenue and shall show itemized quantities of special fuels purchased along with the fuels purchased and used in all other states and the miles traveled in each state, together with any other information requested by the secretary.

C. In computing the tax due, a supplier may make a deduction in the amount of three percent of the net taxable gallons after deducting approved refunds sold during the preceding calendar month as compensation for collecting and remitting the tax, and as an allowance for evaporation.

D. The license of a supplier, dealer, or user may be revoked by the secretary for violation of any of the provisions of this Part after a hearing as provided by R.S. 47:1544 through 1547. Should his license be revoked after such hearing, any supplier, dealer, or user may bring an action against the secretary in the district court of his domicile within fifteen days of the date of revocation to determine whether or not said supplier, dealer, or user has in fact violated any of the provisions of this Part. If the court determines that the provisions of the law have been violated by said supplier, dealer, or user, it shall maintain the secretary's action in revoking said license.

E. Special fuels, when sold, used, consumed, or otherwise acquired and measured in liters rather than gallons, shall be converted to gallons for tax reporting purposes by dividing the liters by the metric conversion factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.

F. The provisions of this Section shall not apply to suppliers of or users who purchase in bulk liquefied petroleum gas or compressed natural gas as a motor fuel.

G. Repealed by Acts 1995, No. 603, §2, eff. Jan. 1, 1996.

Acts 1961, Ex.Sess., No. 3, §2. Amended by Acts 1979, No. 467, §1, eff. Jan. 1, 1980; Acts 1980, No. 138, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §§1, 2, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:332.36 — LA Code / Code revised-statutes / Title 47 / Section 332.36
Disposition of certain collections in Livingston Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Livingston Parish Tourism and Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.41.

Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.50 — LA Code / Code revised-statutes / Title 47 / Section 818.50
Fuel invoices required
Status: in_force

A. For each delivery of gasoline or diesel fuel into the fuel supply tank of a highway vehicle subject to inspection as provided in R.S. 47:818.51, the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be printed, or stamped with a rubber stamp the name and address of the entity making such delivery and on which shall be shown, in spaces to be provided on such invoice:

(1) The date of delivery.

(2) The number of gallons.

(3) The kind of fuel delivered.

(4) The total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission or its successor by such documentation acceptable to the secretary.

(5) The state highway license number or unit number of said vehicle.

B. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the vendor, making such delivery as a part of his record and for the period of time and purposes established by the secretary. One counterpart shall be delivered to the operator of the highway vehicle and carried in the cab compartment of the highway vehicle for inspection by the secretary or his authorized designee, until the fuel it covers has been consumed.

C. For purposes of substantiating a tax refund claim, a computer-generated record from the seller of the fuel showing the required information may be substituted for the invoices required herein.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:338.177 — LA Code / Code revised-statutes / Title 47 / Section 338.177
Richland Parish Police Jury; authority to levy additional sales tax
Status: in_force

A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Richland.

B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.

C. The sales and use tax so levied shall be imposed by resolution of the Richland Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Richland Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.

D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.

E. The proceeds of such tax shall be deposited in the general fund of the parish of Richland.

Acts 1985, No. 118, §1, eff. June 29, 1985; Redesignated from R.S. 33:2738.69 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6111 — LA Code / Code revised-statutes / Title 47 / Section 6111
Purpose
Status: in_force

The legislature hereby determines that quality prenatal and postnatal care and support ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness centers assist mothers with essential services such as prenatal and parenting classes, counseling, medical resources, and assistance with material needs. It is the intent of this Chapter to provide incentives for entities and individuals to donate to eligible maternal wellness centers that improve the quality of life for Louisiana mothers and families.

Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:210 — LA Code / Code revised-statutes / Title 47 / Section 210
Basis of contributing partner's interest
Status: in_force

The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:6021 — LA Code / Code revised-statutes / Title 47 / Section 6021
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:261 — LA Code / Code revised-statutes / Title 47 / Section 261
Refunds and credits; general rules
Status: in_force

Except as otherwise provided in this Subpart, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.
La. Rev. Stat. § 47:463.50 — LA Code / Code revised-statutes / Title 47 / Section 463.50
Special license plates; Helping Schools
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, and vans for the purpose of promoting support for elementary and secondary education. The secretary shall determine the design of the special prestige license plate issued under the provisions of this Section, provided such design shall bear the words "Helping Schools" and include a logo which is a symbol for reading programs in education.

B. The prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

C. The charge for this special license plate shall be twenty-five dollars annually in addition to the regular fee charged under the provisions of R.S. 47:463.

D. The revenues from the additional twenty-five dollar fee imposed by Subsection C of this Section shall be deposited immediately upon receipt into the state treasury. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, and prior to monies being placed in the state general fund, an amount equal to that deposited shall be credited to the State Board of Elementary and Secondary Education and shall be used solely for the purchase of text books to be used in approved elementary and secondary schools of the state. The monies in this fund shall be invested by the state treasurer in the same manner as monies in the state general fund.

E. The state superintendent of education shall promulgate rules and regulations as necessary to implement the provisions of this Section relative to the purchase and distribution of text books.

F. The secretary shall promulgate rules and regulations to implement the provisions of Subsections A, B, C, and D of this Section.

Acts 1997, No. 210, §1.
La. Rev. Stat. § 47:338.136 — LA Code / Code revised-statutes / Title 47 / Section 338.136
Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the governing authorities of the parishes of Lincoln, St. John the Baptist, and Washington, may levy and collect an additional one percent sales and use tax within their respective parishes under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor the combined rate limitation established by R.S. 47:338.54.

B. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted on or before July 31, 2000, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

C. The ordinance imposing any tax hereunder may also specify that the net avails or proceeds of the tax may be allocated among the governing authorities of the parish and any municipalities located wholly within the parish, in accordance with a formula or method of allocation set forth in the question or proposition approved by the voters. The question or proposition approved at such election shall constitute a full and complete dedication of the net avails or proceeds of the tax and its provisions shall control the allocation and expenditure of the proceeds of the tax.

D. The proceeds of the tax authorized in this Section shall be used by each recipient for such purposes as may be specified in the question or proposition approved by the voters, including the funding of a portion of the avails of the tax into bonds of any such recipient in the manner provided by Subpart F, Part III, Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950.

E. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1999, No. 809, §1, eff. July 2, 1999; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.74 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:877 — LA Code / Code revised-statutes / Title 47 / Section 877
Penalties
Status: in_force

A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of R.S. 47:872 shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.

B. Any person who knowingly violates any provision of R.S. 47:872, shall for each such offense be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both.

C. Any cigarettes sold or attempted to be sold in a delivery sale shall be forfeited to the state and destroyed.

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:302.35 — LA Code / Code revised-statutes / Title 47 / Section 302.35
Disposition of certain collections in Jackson Parish
Status: in_force

A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Jackson Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Jackson Parish Economic Development and Tourism Fund".

B. The monies in the Jackson Parish Economic Development and Tourism Fund shall be subject to annual appropriation by the legislature to the governing authority of Jackson Parish. The monies in the fund shall be used by the Jackson Parish Tourism Commission for economic development and tourism related purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.79 — LA Code / Code revised-statutes / Title 47 / Section 338.79
West Feliciana Parish School Board; levy authorized
Status: in_force

The West Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent as hereinafter set forth.

Acts 1962, No. 276, §1; Redesignated from R.S. 33:2735.1 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.156 — LA Code / Code revised-statutes / Title 47 / Section 338.156
Iberia Parish Police Jury; sales tax levy authorized
Status: in_force

A. The Iberia Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-fourth percent within all the territory contained within the present boundaries of the parish of Iberia, excluding the incorporated municipalities thereof.

B. The sales and use tax so levied shall be imposed by an ordinance of the police jury of Iberia Parish, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; however, the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax has been submitted to the qualified electors of Iberia Parish within the territorial area affected at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.

C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Iberia Parish School Board, or municipalities in the parish, for collection of the tax.

D. This tax shall be imposed and collected uniformly throughout the parish.

E. The proceeds of the tax may be used for general operating expenses of the parish and for public improvements within the parish, but shall be dedicated solely for the purposes approved by the electorate.

Added by Acts 1977, No. 437, §1, eff. July 11, 1977; Redesignated from R.S. 33:2738.48 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.127 — LA Code / Code revised-statutes / Title 47 / Section 338.127
Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. The Franklin Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of Franklin pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by resolution of the Franklin Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing the tax shall be adopted by the Franklin Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1996, No. 14, §1, eff. June 26, 1996; Redesignated from R.S. 33:2737.65 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:4311 — LA Code / Code revised-statutes / Title 47 / Section 4311
Findings and purpose
Status: in_force

It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that the expansion, restoration, improvement, and development of existing commercial structures and owner-occupied residences in downtown, historic, and economic development districts be encouraged in order to provide for the development and improvement of local communities, the fullest use of underutilized resources, and the enhancement of the tax base. For these reasons the legislature proposed and the people of Louisiana adopted Article VII, Section 21(H) of the Constitution of Louisiana to provide a means by which owners of such properties who expand, restore, improve, or develop them may pay ad valorem taxes for five years based upon the assessed valuation of the property for the year prior to the commencement of the expansion, restoration, improvement, or development. It is the purpose of this Chapter to provide the procedures and conditions for the granting of contracts for such purpose by the State Board of Commerce and Industry in accordance with the provisions of the Louisiana Constitution.

Acts 1990, No. 503, §1.
La. Rev. Stat. § 47:338.76 — LA Code / Code revised-statutes / Title 47 / Section 338.76
Negotiable quality of bonds
Status: in_force

Bonds issued hereunder shall have all the qualities of negotiable paper and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2732 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.2 — LA Code / Code revised-statutes / Title 47 / Section 332.2
Disposition of certain collections in East Baton Rouge Parish
Status: in_force

A. Except as provided in R.S. 47:332.48, the avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of East Baton Rouge under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the East Baton Rouge Parish Riverside Centroplex Fund.

B. The monies in the East Baton Rouge Parish Riverside Centroplex Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available for capital improvements at the Riverside Centroplex, the Louisiana Arts and Science Center, Riverfront Promenade, and related projects in the Riverfront Development Plan, all such projects to be in the city of Baton Rouge. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1991, No. 1027, §1, eff. July 1, 1991; Acts 1997, No. 1072, §2, eff. July 14, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:4312 — LA Code / Code revised-statutes / Title 47 / Section 4312
Definitions
Status: in_force

For purposes of this Chapter, the following terms shall have the meanings indicated unless the context clearly indicates otherwise:

(1) "Board" means the State Board of Commerce and Industry or its successor.

(2) "Downtown district" means a downtown development district or central business development district created by law or pursuant to law. The board may determine whether or not a district complies with this definition.

(3) "Economic development district" means a district created for the purpose of economic development established by a local governing authority, in accordance with law, or for applications received on or after July 1, 2019, an opportunity zone as designated by the federal government pursuant to the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and federal regulations. The board may determine whether or not a district complies with this definition.

(4) "Historic district" means:

(a) A district listed in or pending being listed in the National Register of Historic Places;

(b) A district created by a local governing authority in accordance with the provisions of Chapter 16 of Title 25 of the Louisiana Revised Statutes of 1950 or in accordance with R.S. 33:4571 et seq.; or

(c) An historic structure or structures listed individually in or pending being listed in the National Register of Historic Places.

(5) "Local governing authority" means the governing authority of the parish in which the downtown, historic, or economic development district is located unless the district is located within a municipality, in which case "local governing authority" shall mean the governing authority of the municipality. If the district is located partly in a municipality, "local governing authority" shall mean the governing authority of the parish and the governing authority of the municipality.

(6) "Owner-occupied residence" means any structure occupied by the owner thereof and used principally for residential use. Such term shall also include condominium units, duplexes, and other multiple residence structures in which the owner thereof resides.

Acts 1983, No. 445, §1; Acts 1990, No. 503, §1; Acts 2019, No. 251, §1, eff. June 11, 2019.
La. Rev. Stat. § 47:6006.1 — LA Code / Code revised-statutes / Title 47 / Section 6006.1
Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters
Status: in_force

A. There shall be allowed a credit against any Louisiana income tax for ad valorem taxes paid to political subdivisions on vessels in Outer Continental Shelf Lands Act Waters as certified to the assessor pursuant to R.S. 47:1956(B) within the calendar year immediately preceding the taxable year of assessment of such vessel. For purposes of this Section, ad valorem taxes shall be deemed to be paid to political subdivisions when they are paid either in money or by applying credits established pursuant to R.S. 47:2132.

B. Notwithstanding anything to the contrary in Chapter 1 of Subtitle II of this Title, as amended, the following rules shall apply with respect to the application of the credit established in Subsection A of this Section:

(1) The credit for taxes paid by or on behalf of a corporation shall be applied against Louisiana income taxes of the corporation. However, any credit allowable to any member of an affiliated group of corporations, as defined in Section 1504 of the Internal Revenue Code of 1954, as amended, shall be applied against Louisiana income taxes of the member and any other member of the affiliated group of corporations until the entire amount of the credit has been applied against Louisiana income taxes.

(2) The credit for taxes paid by an individual shall be applied against Louisiana personal income taxes.

(3) The credit for taxes paid by or on behalf of a corporation classified under Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall be applied first against any Louisiana corporation income tax due by the S corporation, and the remainder of any credit shall be allocated to the shareholder or shareholders of the S corporation in accordance with their respective interests and applied against the Louisiana income tax of the shareholder or shareholders of the S corporation.

(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the partners according to their distributive shares of partnership gross income and applied against any Louisiana income tax liability of the partners.

(5) The character of the credit for taxes paid by or on behalf of a partnership or S corporation and allocated to the partners or shareholders, respectively, of such partnership or S corporation, shall be determined as if such credit were incurred by such partners or shareholders, as the case may be in the same manner as incurred by the partnership or S corporation, as the case may be.

(6) The credit for taxes paid by an estate or trust shall be applied against the Louisiana income tax imposed on estates and trusts.

C. Notwithstanding any other provision of law to the contrary in this Title, any excess of allowable credit established by this Section over the aggregate tax liabilities against which the credit can be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of an overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereon, must be paid or disallowed within ninety days of receipt by the secretary of the claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.

D.(1) For the purpose of allowing the credit or refund for ad valorem taxes paid to political subdivisions as provided herein, the term "vessel" shall include ships, oceangoing tugs, towboats, and barges. The term "Outer Continental Shelf Lands Act Waters" as used herein shall have the meaning ascribed to it in R.S. 47:1702.

(2) The acceptance by the sheriff and ex officio tax collector of the ad valorem taxes paid by a taxpayer as certified under R.S. 47:1956(B) shall conclusively establish: that such property was properly classified as a "vessel", for purpose of this Section; that such vessel was "principally operated" in Outer Continental Shelf Lands Act Waters during the applicable tax year; and that such taxpayer shall be entitled to a credit or refund pursuant to this Section.

E. The credit provided in this Section shall be allowed as follows:

(1) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid to political subdivisions on or after July 1, 1994, and before June 30, 1995, the credit shall be sixty percent of such taxes paid.

(2) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid to political subdivisions on or after July 1, 1995, and before June 30, 1996, the credit shall be eighty percent of such taxes paid.

(3) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid to political subdivisions on or after July 1, 1996, the credit shall be one hundred percent of such taxes paid.

F.(1) Nothing herein and any taxes paid by a taxpayer relative to any vessel, as defined herein, shall in any way prohibit any taxpayer from the payment of ad valorem taxes under protest or to otherwise resist the collection of such ad valorem taxes. Further, nothing in this Section shall affect, define, interpret, in whole or in part, or otherwise determine the applicability of the international trade exemption in Article VII, Section 21(C)(16) of the Constitution of Louisiana or any other applicable rights, exemptions, exclusions, preemptions, or peremptions under the Constitution of Louisiana as amended, the Constitution of the United States as amended, all treaties and executive agreements of the United States, all intrastate agreements and compacts between Louisiana and other states, all laws of Louisiana as amended, and all laws of the United States of America as amended.

(2)(a) If a taxpayer pays ad valorem taxes under protest, the taxpayer shall notify the Department of Revenue by submitting a copy of the payment under protest notice, along with a copy of the lawsuit that was filed. Notice shall be provided to the department within five business days of the date the lawsuit is filed. If the taxpayer prevails in the suit against the political subdivision, the amount of the credit issued under the provisions of this Section for ad valorem taxes paid by the taxpayer that the court determined not to be due shall be subject to recapture by the department as provided for in R.S. 47:1621(E), with interest at the rate provided in R.S. 9:3500(B)(1), except as may be otherwise provided in Subsection G of this Section. The taxpayer and the local taxing authorities shall notify the department of the decision by submitting a copy of the final, non-appealable judgment to the department.

(b) Any action by the Department of Revenue to recapture the tax credits shall be initiated within two years from the date that the department receives notice of the final judgment in the suit related to the payment of the taxes under protest.

G.(1) Notwithstanding any contrary provision of R.S. 47:2134(C), if a suit is timely filed and the sole challenge in the suit is a challenge of the legality of the ad valorem tax on vessels in Outer Continental Shelf Lands Act waters, the collecting officer or officers shall not be required to segregate the amount paid under protest or hold the amount paid under protest in escrow pending the outcome of the suit.

(2) The Department of Revenue shall not pursue any action to recapture credits issued for ad valorem taxes related to a suit challenging the legality of the ad valorem tax on vessels in Outer Continental Shelf Lands Act waters if the taxpayer prevails, the collecting officer or officers was not required to segregate or escrow the amount paid in accordance with this Subsection, and the taxpayer does not receive a refund of the ad valorem taxes paid from the collecting officer or officers.

(3) In the event the taxpayer prevails in a suit challenging the legality of the ad valorem tax on vessels in Outer Continental Shelf Lands Acts waters and the collecting officer or officers refunds any amount paid under protest that was not required to be segregated or held in escrow, the taxpayer shall file an amended tax return within sixty days of the date of issuance of the refund reflecting the amount of the refund and any interest paid on the refunded amount as a reduction in the ad valorem tax credit originally received for the taxes paid under protest. Any taxpayer failing to file an amended return as set forth in this Subsection shall be subject to the penalty provided for in R.S. 47:1602.

(4) This Subsection shall not apply to any payment under protest made by a taxpayer challenging the correctness of an assessment as provided in R.S. 47:2134(B).

H. Taxpayers that pay ad valorem taxes for the 2020 tax year that are eligible for the credit provided by this Section but are paid after December 31, 2020, may elect to treat these taxes as having been paid on December 31, 2020, for purposes of this credit, provided that the payments are made to the local tax collector on or before April 15, 2021. Taxpayers that make this election shall not also claim these taxes as having been paid in 2021 for purposes of claiming this credit for the 2021 tax year.

Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec. 31, 2002; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2017, No. 418, §1, eff. July 1, 2017; Acts 2020, 2 nd Ex. Sess., No. 56, §1, eff. Nov. 5, 2020; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2017, No. 418, §2, re: applicability.
La. Rev. Stat. § 47:287.625 — LA Code / Code revised-statutes / Title 47 / Section 287.625
Computations on returns or other documents
Status: in_force

A. Amounts shown on Department of Revenue forms. The secretary is authorized to provide, with respect to any amount required to be shown on a form prescribed for any return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either:

(1) The fractional part of a dollar shall be disregarded; or

(2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount, determined without regard to the fractional part of a dollar, shall be increased by one dollar.

B. Election not to use whole dollar amounts. Any person making a return, statement, or other document shall be allowed to make such return, statement, or other document without regard to Subsection A.

C. Inapplicability to computation of amount. The provisions of Subsections A and B shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:1602.1 — LA Code / Code revised-statutes / Title 47 / Section 1602.1
Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
Status: in_force

A. In the case of failure to timely make and file any return or schedule required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five hundred dollars for the first such failure, one thousand dollars for the second such failure within the three-year period beginning on the due date of the first delinquent return or schedule, and two thousand five hundred dollars for each subsequent failure within the three-year period beginning on the due date of the first delinquent return or schedule.

B. In the case of failure to timely remit any payment required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five percent of the total payment due if the delinquency is for not more than thirty days, with an additional five percent for each additional thirty days or fraction thereof during which the delinquency continues, not to exceed fifty percent of the amount due.

Acts 2003, No. 119, §2, eff. May 28, 2003.
La. Rev. Stat. § 47:463.172 — LA Code / Code revised-statutes / Title 47 / Section 463.172
Special prestige license plates; Multiple Sclerosis
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the National Multiple Sclerosis Society, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall work in conjunction with the National Multiple Sclerosis Society to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3).

C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative cost.

E. The annual royalty fee shall be collected by the department and forwarded to the National Multiple Sclerosis Society. The monies received from the royalty fees shall be used solely for the support of programs and research administered by the National Multiple Sclerosis Society.

F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2014, No. 302, §1.
La. Rev. Stat. § 47:9016 — LA Code / Code revised-statutes / Title 47 / Section 9016
Employee background investigation
Status: in_force

A. A background investigation shall be conducted by the chief security officer of the corporation or his agent or designee on every applicant who has reached the final selection process prior to employment by the corporation, which background investigation shall include testing the applicants for the presence of illegal controlled dangerous substances. Applicants shall be fingerprinted as a condition of employment. In addition, all division chiefs and deputy chiefs, directors of the corporation, and employees of the corporation performing duties primarily related to security matters, and, as required by the board, other employees' positions, prior to employment, shall be subject to a background investigation report conducted by the office of state police.

B. The office of state police shall be reimbursed by the corporation for the cost of investigations conducted pursuant to this Section.

C. No person who has been convicted of a felony, bookmaking or other forms of illegal gambling, or a crime involving moral turpitude shall be employed by the corporation. The board may by regulation provide for a definition of moral turpitude.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:463.130 — LA Code / Code revised-statutes / Title 47 / Section 463.130
Special prestige license plate; Children's Bureau
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the Children's Bureau plate when the department has received a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Children's Bureau, provided that it is in compliance with R.S. 47:463(A)(3) and shall bear the Children's Bureau logo and words, "Helps Heal The Hurt".

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

C. The department shall collect an annual fee of twenty-five dollars for each plate, which shall be disbursed in accordance with Subsection D of this Section. The fee shall be in addition to the regular motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

D. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Children's Bureau.

E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.

Acts 2005, No. 484, §1.
La. Rev. Stat. § 47:490.21 — LA Code / Code revised-statutes / Title 47 / Section 490.21
Military honor license plates; "Afghanistan Campaign Veteran"
Status: in_force

A. The provisions of this Section shall be applicable to Afghanistan Campaign Medal recipients.

B. Upon application of an Afghanistan Campaign Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Afghanistan Campaign Veteran" license plate and shall bear a likeness of the Afghanistan Campaign Medal centered on the left side of the license plate and the words "Afghanistan Campaign Veteran" centered on the bottom of the plate under the license plate number.

C. The charge for this license plate shall be the regular motor vehicle registration license fee.

D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.

E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.

(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that an Afghanistan Campaign Medal recipient holds more than one military honor license plate at the time the Afghanistan Campaign Medal recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.

Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:338.61 — LA Code / Code revised-statutes / Title 47 / Section 338.61
Authorization to levy and collect additional sales and use tax in Tensas Parish
Status: in_force

A. The governing authority of Tensas Parish may levy and collect an additional sales and use tax not in excess of one percent.

B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Tensas Parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.

C. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of Tensas Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

D. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Tensas and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Tensas Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Tensas Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.

E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 2003, No. 399, §1, eff. June 18, 2003; Redesignated from R.S. 33:2721.13 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1998.1 — LA Code / Code revised-statutes / Title 47 / Section 1998.1
Power to employ counsel
Status: in_force

The Louisiana Tax Commission and any assessor who is a party to such proceedings instituted pursuant to this Subtitle are authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Subtitle, and to represent them in any proceeding instituted by a taxpayer pursuant to this Subtitle. Notwithstanding any provision in this Chapter to the contrary, the employment of private counsel by the Louisiana Tax Commission shall not be on a contingency fee basis or any other basis dependent on the outcome of the matter.

Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2008, No. 857, §1, eff. July 9, 2008.
La. Rev. Stat. § 47:9105 — LA Code / Code revised-statutes / Title 47 / Section 9105
State tax; levy
Status: in_force

A. There is hereby levied a ten percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title onsite at a permitted retail establishment through a sports wagering mechanism.

B. There is hereby levied a fifteen percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title electronically through a website or mobile application.

C. Within twenty days of the last day of each calendar month the corporation shall collect the taxes imposed pursuant to the provisions of this Section for the immediately preceding calendar month.

D. All taxes collected by the corporation pursuant to this Section shall be deposited into the Disability Services Fund as provided by R.S. 28:826. These monies shall be forwarded upon receipt to the state treasury. Funds deposited into the treasury shall first be credited to the Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the Constitution of Louisiana.

E. In a month when the amount of net gaming proceeds of an operator from sports wagering is a negative number, the operator may carry over the negative amount to the return filed for the subsequent month. However, no amount shall be carried over in any period more than twelve months after the month in which the amount carried over was originally due.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1992.2 — LA Code / Code revised-statutes / Title 47 / Section 1992.2
Board of review; complaints for review; Calcasieu Parish
Status: in_force

Notwithstanding the provisions of R.S. 47:1992(C), in Calcasieu Parish, the board of review shall only consider complaints for review of the correctness of an assessment by an assessor if the complaint is timely filed in person at the board of review's office or if the complaint is timely filed by means of certified mail.

Acts 2025, No. 9, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:463.4.3 — LA Code / Code revised-statutes / Title 47 / Section 463.4.3
Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
Status: in_force

A. It shall be unlawful to manufacture, sell, possess, or use a counterfeit accessible parking placard which is a facsimile of the accessible parking placards issued by the Department of Public Safety and Corrections, office of motor vehicles, pursuant to the provisions of R.S. 47:463.4. Additionally, a person shall be in violation of the provisions of this Section and accessible parking regulations if he knowingly parks a vehicle displaying a counterfeit accessible parking placard in a parking space or area reserved for persons with disabilities.

B. Any person who violates the provisions of this Section shall be fined not less than one hundred dollars nor more than two hundred fifty dollars, or shall be imprisoned for not more than thirty days, or both for a first offense. Any person committing a subsequent offense shall be fined not less than two hundred fifty dollars nor more than five hundred dollars, or shall be imprisoned for not more than ninety days, or both. The penalties provided by this Subsection shall be in addition to other applicable penalties.

Acts 2004, No. 574, §2; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:818.24 — LA Code / Code revised-statutes / Title 47 / Section 818.24
Filings required
Status: in_force

A. The following shall file a return with the secretary as required by this Subpart:

(1) A terminal operator shall file a monthly information return containing the information required in R.S. 47:818.30 and an annual report as required in R.S. 47:818.16 1 .

(2) A supplier and a permissive supplier shall file a return providing the information as required in R.S. 47:818.25 and shall remit the taxes due on all sales of gasoline or diesel fuel physically removed from the bulk transfer/terminal system intended for destination in this state, including any quantity used for their own consumption.

(3) An importer shall file a return providing the information as required in R.S. 47:818.26 and shall remit the taxes due on all gasoline or diesel fuel imported into this state outside of the bulk transfer/terminal system.

(4) A distributor shall file a return providing the information as required in R.S. 47:818.27 and shall remit taxes due on all gasoline or diesel fuel not previously taxed that is received and sold for nonexempt use.

(5) An exporter shall file a return providing the information required in R.S. 47:818.28 on all gasoline or diesel fuel exported from this state.

(6) A blender shall file a return providing the information as required in R.S. 47:818.29 and shall remit the applicable tax on the amount of blended product that exceeds the quantity of tax-paid fuel included in the blend.

(7) A motor fuel transporter shall file a report providing the information required in R.S. 47:818.31.

(8) An aviation fuel dealer shall file a quarterly return providing information as required in R.S. 47:818.32.

B. Interstate motor fuel users shall file returns reporting mileage and usage during each calendar quarter by the twenty-fifth day of the month following the end of the calendar quarter in a manner prescribed by the secretary.

C. The secretary may allow licensees who act in multiple capacities to file a combined return.

D. Failure to file any informational report or return within thirty days of the due date of said report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.

Acts 2005, No. 252, §1, eff. July 1, 2006.

1 See R.S. 47:818.30(C)
La. Rev. Stat. § 47:322.29 — LA Code / Code revised-statutes / Title 47 / Section 322.29
Disposition of certain collections in Avoyelles Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from the fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Avoyelles Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.6.

Acts 1997, No. 357, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1411 — LA Code / Code revised-statutes / Title 47 / Section 1411
Documents to be served by registered mail
Status: in_force

All papers or documents filed with the board which are required by law to be served upon opposing party or which because of a prayer contained therein, are asked to be served upon the opposing party or any counsel of record representing the taxpayer, or upon the collector or his counsel of record, may be served by registered mail, return receipt requested, and such service shall be valid for all purposes under this Chapter.
La. Rev. Stat. § 47:9074 — LA Code / Code revised-statutes / Title 47 / Section 9074
Crime of false statements relating to a lottery
Status: in_force

No person shall knowingly or intentionally make a material false statement in any application for a license or proposal to conduct lottery activities or make a material false entry in any book or record which is compiled or maintained or submitted to the corporation pursuant to the provisions of this Subtitle. Any person who violates the provisions of this Section may be imprisoned at hard labor for not less than five and not more than ten years without benefit of probation, parole, or suspension of imposition of sentence and may be fined an amount not to exceed twenty-five thousand dollars or the dollar amount of the false entry or statement, whichever is greater.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:338.193 — LA Code / Code revised-statutes / Title 47 / Section 338.193
Authorization to levy and collect additional sales and use tax; Lafayette Parish
Status: in_force

A.(1) Notwithstanding any other provision of law to the contrary, the parish of Lafayette, the largest municipality within such parish, and any sales tax district or districts created by the governing authority of such parish pursuant to R.S. 47:338.54 may levy and collect an additional sales and use tax of up to one percent pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana; provided that such levy shall not result in an increase in the rate of the sales and use tax levied within the parish or any portion of the parish in excess of one percent. The additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary, including the combined rate limitation established by R.S. 47:338.54.

(2) The authority granted in this Section shall not limit any prior taxing authority granted to such parish, municipality, or sales tax district, or to the school board or any other political subdivision within such parish pursuant to any other provision of law, whether or not such additional tax has been levied on July 1, 2006. Specifically, any tax levied under the authority of this Section shall not be used or included in the calculation of the tax limit authorization for any political subdivision in R.S. 47:338.54.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of such parish, the governing authority of the largest municipality within such parish, or the governing authority of the sales tax district if the district is provided such authority, as the case may be, including the funding of the avails of the additional tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of such parish, municipality, or sales tax district, as the case may be, and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services all as defined in this Chapter. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of such parish, municipality, or sales tax district, as the case may be, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the respective governing authorities and shall be collected at the same time and in the same manner as set forth in this Chapter.

Acts 2006, No. 583, §1, eff. July 1, 2006; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2738.85 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.234 — LA Code / Code revised-statutes / Title 47 / Section 463.234
Special prestige license plate; "United States Submarine Veterans"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "United States Submarine Veterans" plate, provided that there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the United States Submarine Veterans Charitable Foundation, Inc. to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "United States Submarine Veterans".

C. The special prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the treasurer of the United States Submarine Veterans Charitable Foundation, Inc. The monies received from the royalty fees shall be used to provide scholarships for children.

F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2024, No. 439, §1.
La. Rev. Stat. § 47:338.44 — LA Code / Code revised-statutes / Title 47 / Section 338.44
Provisions as cumulative
Status: in_force

The provisions of R.S. 47:338.30 through 338.47 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.30 through 338.47 shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax, except as in R.S. 47:338.30 through 338.47 otherwise specifically provided.

Acts 1962, No. 300, §15; Redesignated from R.S. 33:2717.15 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.43 — LA Code / Code revised-statutes / Title 47 / Section 338.43
Tax exemption; bonds as security
Status: in_force

All bonds issued under the provisions of R.S. 47:338.30 through 338.47 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the state of Louisiana in any case where deposit of security is required.

Acts 1962, No. 300, §14; Redesignated from R.S. 33:2717.14 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1574.1 — LA Code / Code revised-statutes / Title 47 / Section 1574.1
Failure to pay tax collected from others; rule to cease business
Status: in_force

A. On motion in a court of competent jurisdiction, the secretary may take a rule on a taxpayer, to show cause in not less than two or more than ten days, exclusive of holidays, why the taxpayer should not be ordered to cease from further pursuit of his business for failure to pay to the state amounts collected from others by his business as sales and use tax or as withholding income tax, along with any interest, penalty, and costs related to such taxes. Such rule may be taken only for amounts due as a result of assessments or judgments which have become final and non-appealable.

B. This rule may be tried out of term and in chambers, and shall always be tried by preference.

C.(1) If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, and the court shall enjoin and prohibit the taxpayer from the further pursuit of his business until such time as he has paid the delinquent tax, interest, penalties, and all costs or has entered into an agreement with the secretary to do so.

(2) If the secretary files a subsequent motion with the court alleging a violation of the injunction, the court shall hold a hearing in not less than two days or more than ten days, exclusive of holidays, to determine whether such violation has occurred. Upon a showing by the secretary that there has been a violation of the injunction, the court shall consider the violation to be a contempt of the court and shall punish the violator in accordance with law, and every violation of the injunction shall be considered as a contempt of court.

D. Whenever the pleadings filed on behalf of the secretary shall be accompanied by an affidavit of the secretary or of one of his assistants or representatives or of the attorney filing the same, that the facts as alleged are true to the best of the affiant's knowledge or belief, all of the facts alleged in the pleadings shall be accepted as prima facie true and as constituting a prima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the taxpayer.

E. The collection procedure provided for in this Section shall be in addition to any other collection procedure provided by law. When issuing an order pursuant to this Section, the Board of Tax Appeals or any other court of competent jurisdiction, upon proper showing, may render a money judgment against the taxpayer and in favor of the collector in the amount of any final and nonappealable assessment, together with all penalties, interest, attorney fees, and costs due.

Acts 2001, No. 202, §1, eff. July 1, 2001; Acts 2019, No. 367, §1, eff. June 18, 2019.
La. Rev. Stat. § 47:354.1 — LA Code / Code revised-statutes / Title 47 / Section 354.1
Retail dealers in gasoline and motor fuel
Status: in_force

For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200.

The Annual

If the Gallons sold are:

License Shall

As Much As

But Less Than

Be:

0

55,000

$

50

55,000

85,000

60

85,000

110,000

90

110,000

165,000

120

165,000

225,000

180

225,000

275,000

250

275,000

325,000

300

325,000

450,000

360

450,000

550,000

500

550,000

650,000

650

650,000

825,000

800

825,000

1,000,000

900

1,000,000

1,500,000

1,200

1,500,000

2,000,000

1,800

2,000,000

2,500,000

2,400

2,500,000

3,000,000

3,000

3,000,000

3,500,000

3,600

3,500,000

4,000,000

4,200

4,000,000

4,500,000

4,800

4,500,000

5,000,000

5,400

5,000,000

5,500,000

6,000

5,500,000

6,200

Acts 2007, No. 426, §1.
La. Rev. Stat. § 47:463.28 — LA Code / Code revised-statutes / Title 47 / Section 463.28
Special license plates for members of the Civil Air Patrol
Status: in_force

A. The provisions of this Section shall be applicable to members of the Civil Air Patrol.

B. Upon application of a member of the Civil Air Patrol, the secretary shall issue special prestige license plates to be used in lieu of the regular motor vehicle registration license plates. The prestige plates shall be issued in the same manner as other motor vehicle license plates.

C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.

D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.

Acts 1990, No. 113, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:511.4 — LA Code / Code revised-statutes / Title 47 / Section 511.4
Information systems; denial or revocation of registration
Status: in_force

A. Not later than October 1, 2020, the assistant secretary of the office of motor vehicles shall establish, operate, and maintain motor carrier, commercial motor vehicle, or driver information systems and data analysis programs to support safety regulatory and enforcement activities which comply with the information systems established and operated by the secretary of the United States Department of Transportation pursuant to 49 U.S.C. 31106.

B. The failure of an applicant for registration of a commercial motor vehicle to provide information required by the registrar on the application or to provide required support documentation shall be grounds for denial of the application for registration.

C. The assistant secretary may suspend, revoke, or refuse to issue or renew the registration, registration card, registration plate, or permit of a commercial motor vehicle if the commercial motor carrier responsible for safety has been prohibited from operating by a federal agency.

Acts 2019, No. 333, §1.
La. Rev. Stat. § 47:6041 — LA Code / Code revised-statutes / Title 47 / Section 6041
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:1836 — LA Code / Code revised-statutes / Title 47 / Section 1836
Studies and reports
Status: in_force

In addition to the duties prescribed elsewhere in this Title, the tax commission shall examine carefully into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of or discovered, and ascertain wherein existing laws are defective or are improperly or negligently administered.

The tax commission shall also investigate the tax systems of other states and countries and formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and secure just and equal taxation.

The tax commission shall transmit to the governor and to each member of the legislature, not less than thirty days before the meeting of the legislature, a communication setting forth, in an abbreviated, clear and concise form such facts drawn from the tax commission's general report as may be instructive to the members in regard to existing conditions or needed legislation.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:805 — LA Code / Code revised-statutes / Title 47 / Section 805
Bulk sales
Status: in_force

Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of special fuels to any user or dealer who is not licensed as such, when the supplier knows, or reasonably should know the purchaser is not a licensed user or dealer. When a user or dealer's license has been revoked and written notice of the revocation has been received by the supplier from the secretary, it shall be unlawful for the supplier to make bulk sales or deliveries to such user or dealer of special fuels on which the tax has not been paid unless delivery is into facilities which are not suitable for fueling motor vehicles.

Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:225 — LA Code / Code revised-statutes / Title 47 / Section 225
Computation of gross income
Status: in_force

The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.
La. Rev. Stat. § 47:305.81 — LA Code / Code revised-statutes / Title 47 / Section 305.81
Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities
Status: in_force

A. Critical minerals are essential for various industries, including energy, defense, and technology. To ensure energy independence for the United States, a diversified approach, including supply chain diversification, is also critical. To this end, it is recognized as essential to the continued growth and development of the critical energy resources of the state and to the continued prosperity of the people of the state that lithium recovery projects be encouraged. With global demand for lithium expected to quadruple by 2030, it is also recognized that lithium recovery will benefit the citizens of the state by encouraging energy independence and reducing the reliance on foreign imports of lithium for use in the production of batteries and other items. It is the purpose of this Section to provide an economic incentive to companies to allow them to invest in lithium recovery projects in Louisiana to enhance Louisiana's lithium production to the ultimate benefit of this state and the United States.

B. In order to accomplish the purposes set forth in Subsection A of this Section, there shall be allowed a rebate for the state sales tax paid by any company evaluating, developing, or engaged in production from a qualified lithium recovery project for all equipment, machinery, materials, improvements, and other items purchased and used in Louisiana in connection with the development, production, operation, storage, processing, or transportation of lithium or lithium refined products in connection with a qualified lithium recovery project.

C. The amount of the rebate shall be equal to the amount of state sales tax actually paid by the applicant in connection with the purchase in Louisiana of equipment, machinery, materials, improvements, and other items for use in Louisiana in connection with the development, production, operation, storage, processing, or transportation of lithium or lithium refined products in connection with a qualified lithium recovery project including but not limited to those purchased in connection with the initial development of the project; the drilling of all production, injection, and appraisal wells used in connection with the project; the operation of the project; the production of brine in connection with the project; the extraction of lithium from the brine; the reinjection of the brine; any further processing of the extracted lithium; any storage or transportation in connection with the project; and any other equipment, machinery, materials, improvements, and other items purchased in connection with the qualified lithium recovery project.

D. For purposes of this Section, a "qualified lithium recovery project" is defined as a lithium recovery and processing project that is or will be developed, constructed, and operated in Louisiana and that is or will be conducted in accordance with sound engineering principles as used in the industry, which includes the production of brine and separating the lithium from the brine, employing direct lithium extraction or any other processes or technology.

E. An applicant who is claiming the rebate shall apply to the secretary of the Department of Revenue for the rebate in a manner and on a form prescribed by the secretary. To claim the rebate, the applicant shall submit proof of the actual state sales tax paid in connection with qualified purchases under Subsection C of this Section and any other documentation required by administrative rule.

F. The secretary of the Department of Revenue shall verify each applicant's eligibility for the rebate and shall certify the list of eligible applicants and approved rebate amounts.

G. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including rules related to the recapture of the rebate if an applicant is subsequently determined to be ineligible for the rebate. The recapture of a rebate shall be an obligation to be collected and accounted for in the same manner as if it were a tax due to the secretary.

H. The total amount of tax rebates granted by the department for the life of the program shall not exceed one hundred thousand dollars.

I. A taxpayer shall not receive any other incentive for any expenditures for which the taxpayer has received a tax rebate pursuant to this Section.

J. The state sales tax rebate provided in this Section shall terminate on December 31, 2025.

Acts 2024, No. 327, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:827 — LA Code / Code revised-statutes / Title 47 / Section 827
Returns and payment
Status: in_force

A. The tax due for each quarter shall be remitted to the secretary of the Department of Revenue by the person responsible for remitting the tax on or before the twentieth day of the subsequent quarter. Payments shall be made to the secretary and filed with any forms or returns to be prescribed by the secretary, which forms or returns shall contain any information the secretary shall require. The forms shall be signed, under oath, by an officer of the corporation or by a person designated by the generator or disposer as the person responsible for such payment.

B. Corporations that violate the provisions of this Section shall be fined an amount not to exceed one hundred thousand dollars. Individuals who violate the provisions of this Section shall be fined an amount not to exceed ten thousand dollars, or imprisoned for not more than one year, or both.

C. When any taxpayer fails to pay any tax, penalty, and interest assessed, as provided in this Chapter, the secretary of the Department of Revenue may proceed to enforce the collection thereof by distraint and sale under the provisions of R.S. 47:1570 through 1573.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:463.232 — LA Code / Code revised-statutes / Title 47 / Section 463.232
Special prestige license plate; "St. Thomas Aquinas"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "St. Thomas Aquinas" plate, provided that there is a minimum of one hundred applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the St. Thomas Aquinas Regional Catholic High School to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "St. Thomas Aquinas".

C. The special prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the St. Thomas Aquinas Regional Catholic High School. The monies received from the royalty fees shall be used to assist the administration of the school.

F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2024, No. 439, §1.
La. Rev. Stat. § 47:1837.1 — LA Code / Code revised-statutes / Title 47 / Section 1837.1
Program for a statewide ad valorem tax assessment database; creation
Status: in_force

A.(1) A program for the creation of a statewide ad valorem tax assessment database is hereby established. Participation in the program shall be required of all parishes.

(2) The database shall be comprised of information from assessment rolls submitted to the tax commission under R.S. 47:1993(A). Assessors shall submit their assessment rolls to the Louisiana Tax Commission in electronic form or in a format designated by the Louisiana Tax Commission for viewing and inspection. The database with the assessment information from such parishes shall be published on the internet for public inspection by December first. The ad valorem tax assessment database shall not include any assessment information which is deemed confidential or designated as confidential by an assessor under any provision of law.

(3) The Louisiana Tax Commission shall promulgate rules for the submission of assessment rolls and for the designation of confidential information in an assessment roll submitted to the Louisiana Tax Commission by an assessor pursuant to this Section.

B. The Louisiana Tax Commission shall design the Internet website in such a manner as to facilitate the retrieval and viewing of the following information from the assessment rolls on the database:

(1) Location of the assessed property, including the municipal address of the property.

(2) Assessed valuation of the land and any improvements thereon.

(3) The amount of the homestead exemption on the property, if any, as well as any information as to whether the homestead exemption is subject to the special assessment level provided for in Article VII, Section 18(G)(1) of the Constitution of Louisiana.

(4) Information as to any other exemptions from ad valorem taxation including but not limited to any restoration tax abatement granted and any contract of exemption granted by the State Board of Commerce and Industry or its successor to a new manufacturing establishment or an addition to an existing manufacturing establishment.

(5) The classification for the property assessed.

(6) Any other information currently provided to the tax commission deemed to be useful and helpful for taxpayers to compare assessment of similar properties.

C. By request from the assessor to the Louisiana Tax Commission prior to November fifteenth of a tax year, any assessor from a parish which has never participated in the program in any tax year prior to the request may be relieved from the obligation to participate in the program for the tax year of the request upon showing that the assessor is unable that tax year to comply with the obligation to file the tax roll in electronic form or other format designated by the Louisiana Tax Commission. However, once an assessor has participated in the program that assessor is no longer eligible to be relieved of the obligation to participate.

D. Effective January 1, 2006, all parishes which have participated in the program shall also submit proposed assessment lists to the Louisiana Tax Commission in electronic form or in a format designated by the Louisiana Tax Commission to be published on the Louisiana Tax Commission website for public inspection during the exposure period provided by R.S. 47:1992. The proposed assessment lists shall be so identified on the Louisiana Tax Commission website and shall be the same lists which the assessor has available for public exposure in the assessor's office. The proposed assessment lists shall include all information required in Subsection B of this Section. The proposed assessment lists posted on the Louisiana Tax Commission website are for informational purposes only and any failure to have the proposed assessment lists posted on the Louisiana Tax Commission website shall not give rise to any claim or contest regarding the assessed value of any property or the taxes due thereon.

E. The Louisiana Tax Commission is authorized to adopt rules for the administration of this program subject to approval by the House Ways and Means Committee and the Senate Revenue and Fiscal Affairs Committee.

F.(1)(a) For purposes of any assessment information submitted to the Louisiana Tax Commission prior to January 1, 2024, the Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey or transfer to any individual or other entity for use in a business any current-year information received by it pursuant to the provisions of this Section.

(b) For purposes of any assessment information submitted to the Louisiana Tax Commission on or after January 1, 2024, the Louisiana Tax Commission may convey or transfer to any individual or other entity for use in a business any current-year information received by it pursuant to the provisions of this Section.

(2) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey or transfer to any individual or other entity for use in a business any current-year information concerning public service properties, as defined in R.S. 47:1851, received by it pursuant to the provisions of this Section.

(3) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey or transfer to any individual or other entity any information which is deemed confidential or which has been designated as confidential by an assessor under any provision of law.

G.(1) For purposes of any assessment information submitted to the Louisiana Tax Commission prior to January 1, 2024, and upon request, the Louisiana Tax Commission may convey or transfer to any taxpayer, in electronic form, historical information held by the commission pursuant to the provisions of this Section and viewable from the commission's website, which information is at least one year old at the time of the request.

(2) For purposes of any assessment information submitted to the Louisiana Tax Commission on or after January 1, 2024, and upon request, the Louisiana Tax Commission shall convey or transfer to any taxpayer, in electronic form, historical information held by the commission pursuant to the provisions of this Section and viewable from the commission's website.

Acts 2004, No. 448, §1, eff. June 24, 2004; Acts 2005, No. 310, §1, eff. June 29, 2005; Acts 2006, No. 799, §2, eff. June 30, 2006; Acts 2023, No. 161, §1, eff. Jan. 1, 2024.
La. Rev. Stat. § 47:1908.1 — LA Code / Code revised-statutes / Title 47 / Section 1908.1
Assessors' copies of conveyances
Status: in_force

In parishes with populations in excess of four hundred seventy-five thousand according to the latest federal census, two copies of any act of conveyance shall be filed with the Registrar of Conveyances for such parishes and one of those copies shall be forwarded to the appropriate assessor at no charge to him. The Registrar of Conveyances shall not accept the filing of any act of conveyance that does not comply with this Section.

Acts 1995, No. 833, §1, eff. June 27, 1995.
La. Rev. Stat. § 47:76 — LA Code / Code revised-statutes / Title 47 / Section 76
Items not deductible; amounts allocable to income not taxed
Status: in_force

In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
La. Rev. Stat. § 47:2291 — LA Code / Code revised-statutes / Title 47 / Section 2291
Trial; judgment; costs; improvements
Status: in_force

A. A nullity action shall be an ordinary proceeding governed by the Louisiana Code of Civil Procedure. Upon conclusion of the action for nullity, the court shall either:

(1) Issue a preliminary order that the tax sale, an acquisition of full ownership by a political subdivision, or a sale or donation of adjudicated property, as applicable, will be declared a nullity.

(2) Render judgment dismissing the action with prejudice which shall be a final judgment for purposes of appeal.

B.(1) The tax sale purchaser, the political subdivision, or the purchaser or donee from a political subdivision shall be presumed to be a good faith possessor of the property.

(2) Costs pursuant to Article VII, Section 25 of the Louisiana Constitution and R.S. 47:2290 shall include costs of sending notice, costs of publication, and costs of determining tax sale parties. Costs shall also include amounts set forth in Civil Code Articles 496 and 497, if applicable.

(3) Within fifteen days after the rendering of the order under Paragraph (A)(1) of this Section, the party claiming costs shall submit proof of costs. Proof of costs may be made by affidavit or other competent evidence and may be contested by the party claiming the nullity. A contest of costs shall be filed within fifteen days after the filing of the proof of costs, and the contest shall be heard within forty-five days after the filing of the proof of costs.

(4) Within sixty days after the issuance of the order pursuant to Paragraph (A)(1) of this Section, the court shall render a judgment of nullity, and the judgment shall fix the costs allowed. This judgment shall be a final judgment subject to appeal.

C. After a judgment under Subsection B of this Section has been rendered, the governmental liens, other than statutory impositions paid if the nullity has been rendered on the basis of prior payment, and costs, shall be paid within one year from the date of the judgment. This one-year period shall be suspended while an appeal is pending. If the payment is not made within the period allowed, the judgment of nullity shall be vacated and the case dismissed with prejudice at the request of the person against whom the judgment of nullity was rendered.

D. After payment has been made, the party in whose favor judgment has been rendered may apply for an ex parte order stating that the required payments have been made. The application shall be verified and shall state, or an affidavit accompanying the application shall state, the amount and method of payment, that the payment was made to the party against whom the judgment has been rendered, and that a request for dismissal under Subsection C of this Section has not been filed.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:338.159 — LA Code / Code revised-statutes / Title 47 / Section 338.159
East Baton Rouge Parish; sales and use tax authorized
Status: in_force

A. In addition to any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Parish Council, acting as the governing authority of East Baton Rouge Parish, is hereby authorized to levy and collect an additional sales and use tax of one-half of one percent, subject to an exemption for food and drugs, within the territorial boundaries of East Baton Rouge Parish, in accordance with the authority of Article VI, Section 29(B) of the Constitution of Louisiana.

B. The tax shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and upon the sale of services, as now or hereafter defined in R.S. 47:301 through 317, both inclusive, except that the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption, in the parish of East Baton Rouge, of food and prescription drugs is hereby specifically exempted from the tax authorized by this Section in accordance with the requirements of R.S. 47:305. The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of East Baton Rouge Parish voting in an election to be conducted in accordance with the Louisiana Election Code, including Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950.

C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle, subject to the exemption with respect to food and prescription drugs, as above provided.

D. Prior to the submission of the question of the imposition of the additional sales and use tax, the governing authority of East Baton Rouge Parish shall:

(1) Hold public hearings after publication of public notices in the official journal of the parish describing the projects to be funded or acquired with proceeds of the sales tax and/or obligations of the parish payable, in part, therefrom.

(2) Hold a public hearing to determine whether to call the proposed sales tax election, and if this question is decided in the affirmative, to adopt a five-year plan setting forth the projects to be acquired in the first five years and the priorities of such projects. Public hearings shall be conducted in future years so that a five-year plan shall at all times be in effect with respect to the use of the sales tax proceeds in each year the tax is levied and collected.

E. In the event the additional sales tax is approved by the voters of East Baton Rouge Parish, the initial five-year priority plan of projects shall not be altered unless:

(1) the Director of the Department of Public Works for East Baton Rouge Parish certifies in writing that the projects to be altered in nature or priority are

(a) Not feasible or funds therefor are not sufficient.

(b) For other good and sufficient reasons projects should be amended in the interest of governmental efficiency and economy.

(c) Projects should be amended to meet and serve the public interest because of changed conditions.

(2) Hearings are held and the change or changes are approved by a two-thirds vote of the Parish Council acting as the governing body of the parish, and in accordance with the Plan of Government of East Baton Rouge Parish. Subsequent to the first five-year plan, projects to be funded and acquired shall be designated and amended after the holding of public hearings as provided for under the Plan of Government of the parish of East Baton Rouge. Tax proceeds collected with respect to the cities of Baton Rouge, Baker, and Zachary respectively, shall be remitted by the Parish Council to said municipalities.

Added by Acts 1978, No. 62, §1, eff. June 15, 1978. Amended by Acts 1981, No. 749, §1, eff. July 23, 1981; Redesignated from R.S. 33:2738.51 pursuant to Acts 2011, No. 248, §4.

{{NOTE: SEE ACTS 1990, NO. 66.}}
La. Rev. Stat. § 47:1989.1 — LA Code / Code revised-statutes / Title 47 / Section 1989.1
Appeals; assessors; reimbursement of expenses
Status: in_force

A.(1) When in the performance of his duty an assessor must defend the correctness of an assessment before the tax commission, and the tax commission or a reviewing court upholds the valuation of the assessor within ten percent of such valuation, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the expense involved in defending the assessment.

(2) When in the performance of his duty an assessor must defend the legality of an assessment and the legality of the assessment is upheld, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the attorney fees and expenses involved in defending the assessment.

B. Reimbursement shall be made by the officer or officers designated by law for the collection of the tax and shall be payable from the amount paid under protest and held pending the outcome of the suit pursuant to R.S. 47:2134 or from any taxes collected as a result of a final ruling or judgment upholding the assessment and prior to disbursal of the remaining balance to the affected tax recipient bodies. The pro rata amount paid by each tax recipient body shall be based on the amount of taxes collected, including municipal taxes. The assessor shall furnish the collecting officer or officers with an itemized expense voucher which shall include amounts appropriated solely for and directly in defense of the assessment being protested or appealed, which voucher shall include but not be limited to the expenses related to the employment of legal counsel and expert appraisers.

C. Repealed by Acts 2014, No. 751, §2, eff. June 19, 2014.

Acts 1991, No. 280, §1, eff. July 2, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2014, No. 751, §§1, 2, eff. June 19, 2014.
La. Rev. Stat. § 47:908 — LA Code / Code revised-statutes / Title 47 / Section 908
Parish or municipal excise tax prohibited; but license tax permitted
Status: in_force

No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to prevent any parish, municipality or other political subdivision from imposing license taxes for the privilege of engaging in the sale of such articles, but such license tax shall not exceed the amount of the tax herein imposed for state purposes.
La. Rev. Stat. § 47:337.44 — LA Code / Code revised-statutes / Title 47 / Section 337.44
Rule to show cause and examination of judgment debtor
Status: in_force

A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of this Chapter, the collector may institute against that person:

(1) A rule to show cause why the return should not be filed, and

(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.

B. The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:1703.1 — LA Code / Code revised-statutes / Title 47 / Section 1703.1
Permanent registration of homestead exemption; designated parishes
Status: in_force

A. The tax assessor for the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Morehouse, Natchitoches, Orleans, Ouachita, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West Feliciana, and Winn shall provide a form to property owners within the parish for permanent registration for the benefits of the homestead exemption provided for in R.S. 47:1703.

B. Such form shall contain a sworn statement that the homeowner currently owns and occupies the homestead and that he is not claiming any other property as his homestead for purposes of this exemption; and that if he is claiming such an exemption on other property, that he will notify the assessor of the parish where such other property is located within sixty days of his intent to cancel his claim for that homestead exemption. A homestead exemption so claimed shall remain valid without necessity of renewal of the claim as long as the claimant and property qualify for the exemption. Any person who fails to notify the assessor in writing that the property upon which he has claimed a homestead exemption under this Section no longer qualifies for that exemption, within sixty days after the disqualification occurs, shall be guilty of a misdemeanor and upon conviction the offender shall be punishable by a fine of not less than one hundred dollars, nor more than five hundred dollars, or by imprisonment for not less than one month nor more than six months, or both.

Acts 1978, No. 709, §1, eff. Jan. 1, 1979; Acts 1979, No. 432, §1, eff. Jan. 1, 1980; Acts 1980, No. 85, §1, eff. Jan. 1, 1981; Acts 1980, No. 633, §1; Acts 1980, No. 783, §1, eff. Jan. 1, 1981; Acts 1981, No. 186, §1, eff. Jan. 1, 1982; Acts 1981, No. 193, §1, eff. Jan. 1, 1982; Acts 1983, No. 193, §1, eff. Jan. 1, 1984; Acts 1986, No. 58, §1; Acts 1986, No. 746, §1; Acts 1990, No. 150, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 159, §1; Acts 2003, No. 88, §1; Acts 2011, No. 58, §1.
La. Rev. Stat. § 47:467 — LA Code / Code revised-statutes / Title 47 / Section 467
Commercial passenger vehicles operated under municipal franchises
Status: in_force

Notwithstanding any provision of this Chapter where a bus or passenger coach or passenger carrying trailer or semi-trailer is operated wholly within the corporate limits of an incorporated municipality and also operates within seven miles of the corporate limits thereof under a franchise from the municipality, an annual registration or license tax of three dollars and twenty-five cents ($3.25) per passenger seat shall be collected by the commissioner or through such agency as he might designate. The term "franchise" as used in this section means a legal franchise granted by the governing authority of a municipality, which authorizes the operation of a general public transportation system. Any vehicle licensed and registered for city use only in a municipality of a population of twenty-five hundred or less, and actually maintained and domiciled and kept therein, may be operated beyond the seven mile limit for an occasional trip, in no event to exceed four during each calendar month, provided that such trip be reported to the director of public safety prior to making the said trip.
La. Rev. Stat. § 47:299.7 — LA Code / Code revised-statutes / Title 47 / Section 299.7
Offset and remittance to the claimant; escrow account; removal from escrow account
Status: in_force

A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claiming agencies the amount of claim or claims that can be paid out of the amount of the individual's refund; provided that any liability owed to the secretary under individual income tax law has been satisfied.

B. Any amount offset by the secretary and remitted to the claiming agency shall be placed in an escrow account and held by the agency for a period of forty-five days from the date of mailing of the notice of offset to the individual.

C. If a written contest to the offset is made within the forty-five day period, the amount of offset in the escrow account shall be further held pending the final disposition of the matter by the agency or by a court.

D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be removed from the escrow account and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:2203 — LA Code / Code revised-statutes / Title 47 / Section 2203
Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision
Status: in_force

A. Initiation by political subdivisions.

(1) A political subdivision may provide by ordinance for any of the following:

(a) The sale of adjudicated property.

(b) The public sale of immovable property to enforce a tax lien held by a political subdivision.

(c) The public sale of tax liens held by a political subdivision.

(2) An ordinance adopted in accordance with this Subsection may include the date for the sale in the ordinance. However, the date of the sale may be provided by a subsequent ordinance, or the date may be set administratively by the political subdivision.

B. Initiation by persons. (1) Provided that all other requirements are satisfied, any person may initiate the public sale of adjudicated property or property subject to a tax lien certificate held by a political subdivision by making a written request to the political subdivision and depositing an amount determined by the political subdivision to be sufficient to cover the expenses of the sale, including advertising, appraisals, and other costs associated with the sale.

(2) Should the depositor at the sale fail to be the highest bidder, the money deposited shall be returned to him. However, if no one at the sale bids at least the minimum price established pursuant to this Subpart, the money shall be retained to pay the expenses of the sale, but any money remaining after the expenses are paid shall be returned to the depositor.

C. Advertisement. With the exception of sales pursuant to R.S. 47:2202(D), a public sale pursuant to this Subpart shall be advertised twice in the official journal for the political subdivision, once at least thirty days prior to the date of the public sale, and once no more than seven days prior to the date of the public sale. The advertisement shall provide for the minimum bid, the latest date that written bids will be accepted, the time and date of in-person bidding, and any other terms of sale. However, if no minimum bid is set by the governing authority of the political subdivision, the advertisement shall include a statement that no minimum bid is set and that the sale shall be made to the highest bidder.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:211 — LA Code / Code revised-statutes / Title 47 / Section 211
Basis of property contributed to partnership
Status: in_force

The basis of property contributed to a partnership by a partner shall be the adjusted basis of such property to the contributing partner at the time of the contribution.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:6112 — LA Code / Code revised-statutes / Title 47 / Section 6112
Definitions
Status: in_force

For purposes of this Chapter, the following terms shall be defined as follows:

(1)(a) "Eligible maternal wellness center" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:

(i) Is located in Louisiana.

(ii) Is registered with the Louisiana Department of Health and included on the list of registered eligible maternal wellness centers published on the Louisiana Department of Health website pursuant to the provisions of this Chapter.

(iii) Provides services primarily and exclusively intended to meet the prenatal and postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and parenting education; peer or professional counseling; and pregnancy tests administered by a registered nurse.

(iv) Provides resources including a list of locations where pregnant women can apply for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.

(v) Provides adoption education and referrals and a comprehensive list of community resources addressing the ancillary needs of women and children.

(vi) Provides material needs through direct assistance and referrals throughout pregnancy and for a minimum of two years after delivery such as infant supplies and clothing, maternity clothing, housing assistance, food, utilities, and transportation.

(vii) Is affiliated with at least one national organization for pregnancy centers including Heartbeat International, Care Net, or the National Institute of Family and Life Advocates.

(b) "Eligible maternal wellness center" shall not include any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.

(2) "Qualified donation" shall mean a donation made to an eligible maternal wellness center to assist mothers with essential services and material needs.

Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:146 — LA Code / Code revised-statutes / Title 47 / Section 146
Unadjusted basis; tax free exchanges generally
Status: in_force

A. General rule. The following rules apply to exchanges governed by R.S. 47:133 or 47:134.

(1) Nonrecognition property. The basis of the property permitted to be received under such Section without the recognition of gain or loss shall be the same as that of the property exchanged,

(a) decreased by,

(i) the fair market value of any other property (except money) received by the taxpayer, and

(ii) the amount of any money received by the taxpayer, and

(b) increased by,

(i) the amount which was treated as a dividend, and

(ii) the amount of gain to the taxpayer which was recognized on such exchange (not including any portion of such gain which was treated as a dividend).

(2) Other property. The basis of any other property (except money) received by the taxpayer shall be its fair market value.

B. Allocation of basis.

(1) In general. Under regulations prescribed by the collector, the basis determined under Subsection A(1) of this Section shall be allocated among the properties permitted to be received without the recognition of gain or loss.

(2) Special rule for R.S. 47:133 H. In the case of an exchange to which R.S. 47:133 H (or so much of R.S. 47:134 as relates to R.S. 47:133 H) applies, then in making the allocation under Subsection A(1) of this Section, there shall be taken into account not only the property so permitted to be received without the recognition of gain or loss, but also the stock or securities (if any) of the distributing corporation which are retained, and the allocation of basis shall be made among all such properties.

C. R.S. 47:133 H transactions which are not exchanges. For purposes of this section, a distribution to which R.S. 47:133 H (or so much of R.S. 47:134 as relates to R.S. 47:133 H) applies shall be treated as an exchange, and for such purposes the stock and securities of the distributing corporation which are retained shall be treated as surrendered, and received back, in the exchange.

D. Assumption of liability. Where, as part of the consideration to the taxpayer, another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject to a liability, such assumption or acquisition (in the amount of the liability) shall, for purposes of this Section, be treated as money received by the taxpayer on the exchange.

E. Exception. This Section shall not apply to property acquired by a corporation by the issuance of its stock or securities as consideration in whole or in part for the transfer of the property to it.

Amended by Acts 1958, No. 443, §6.
La. Rev. Stat. § 47:338.80 — LA Code / Code revised-statutes / Title 47 / Section 338.80
Ordinance; approval by qualified electors
Status: in_force

The sales tax shall be imposed by an ordinance of the West Feliciana Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the municipality, all as presently defined in R.S. 47:301 through 317, except that the ordinance imposing the tax shall be adopted by the West Feliciana Parish School Board only after the question of the imposition of such a tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the adoption of the ordinance.

Acts 1962, No. 276, §2; Redesignated from R.S. 33:2735.2 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.92 — LA Code / Code revised-statutes / Title 47 / Section 287.92
Segregation of items of gross income
Status: in_force

A. All items of gross income, not otherwise exempt, shall be segregated into two general classes designated as allocable income and apportionable income.

B. Allocable income. The class of gross income to be designated as "allocable income" shall include only the following:

(1) Rents and royalties from immovable or corporeal movable property.

(2) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes, and other similar intangible rights.

(3) Income from estates, trusts, and partnerships.

(4) Income from construction, repair, or other similar services.

C. Apportionable income. The class of income to be designated as "apportionable income" shall include all items of gross income which are not properly includable in allocable income as defined in this Section.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1992, No. 1029, §1, eff. for taxable periods beginning on or after Jan. 1, 1992; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.
La. Rev. Stat. § 47:724 — LA Code / Code revised-statutes / Title 47 / Section 724
Presumption of use in Louisiana
Status: in_force

A. Nothing contained in this Part shall be construed as levying a tax on gasoline or other motor fuels, as defined herein, except when sold, used, or consumed in the state of Louisiana for domestic consumption in the state of Louisiana. However, for the purpose of the enforcement of this Part and for the collection of the taxes levied hereunder, it is presumed that all gasoline or other motor fuel produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state, by any dealer, is to be sold, used, or consumed within this state for domestic consumption and will be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.

B. Where the dealer has failed to furnish a bond as hereinafter provided, the gasoline or other motor fuels produced, refined, manufactured, blended, compounded, or imported within this state by the dealer shall be deemed to have been sold, used, or consumed in the state of Louisiana for domestic consumption immediately upon the producing, refining, manufacturing, blending, compounding, or importing within this state, of such gasoline or motor fuel, and the tax thereon shall be immediately due and collectible, subject, however, to the provisions made in this Part for exporting gasoline or motor fuel beyond the borders of the state and for the crediting or refunding to the dealer of the tax previously paid on any gasoline or motor fuel which is later exported beyond the borders of this state.

Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:299.17 — LA Code / Code revised-statutes / Title 47 / Section 299.17
Notice of completion of offset
Status: in_force

Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset shall include:

(1) The amount of the offset.

(2) The amount of the debt owed.

(3) The final accounting of the offset.

(4) Any remaining amount due the agency after the offset.

(5) Any refund due the individual from the funds offset after payment of the debt.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:463.78 — LA Code / Code revised-statutes / Title 47 / Section 463.78
Special prestige license plates; Native Americans; scholarship fund
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, representing the Native American culture which shall have a minimum of one hundred applicants for such plate. The license plate shall be of a color and design selected by the Governor's Office of Indian Affairs, R.S. 46:2301 et seq., and be in compliance with the requirements of R.S. 47:463(A)(3).

B. The prestige license plates shall be issued upon application to any citizen of Louisiana in the same manner as any other motor vehicle license plate and shall be established only after one hundred applications for the plate have been received.

C. The fee for the plate shall be twenty-five dollars which shall be assessed every two years in addition to the standard motor vehicle registration license fee and a handling fee of three dollars and fifty cents which shall be retained by the department to offset a portion of the administrative costs. The donation shall be made as provided in this Section.

D.(1) The department shall collect the additional twenty-five dollar donation and forward it to the Governor's Office of Indian Affairs. The activities of the Governor's Office of Indian Affairs with respect to the donations for the Native American prestige license plate are hereby deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana.

(2) The monies received from the additional twenty-five dollar donation shall be used solely for academic or financial need-based scholarships for students of Native American ancestry.

(3) The Governor's Office of Indian Affairs shall be responsible for the disbursing of the funds and for establishing the scholarship program, including but not limited to adopting rules and regulations relative to academic standards for scholarship recipients.

E. The secretary shall adopt administrative rules to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.

Acts 1999, No. 1254, §1.
La. Rev. Stat. § 47:6108 — LA Code / Code revised-statutes / Title 47 / Section 6108
Refundable tax credits
Status: in_force

A. Notwithstanding any other provision of law to the contrary, any excess of allowable credit provided in R.S. 47:6105, 6106, and 6107 and the refundable portion of the credit as provided for in R.S. 47:6104 over the aggregate tax liabilities against which the credit may be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of the claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.

B. Notwithstanding anything to the contrary in Chapter 1 of Subtitle II of this Title, the following rules shall apply with respect to the application of the credit established in Subsection A of this Section:

(1) The credit for taxes paid by or on behalf of a corporation shall be applied against Louisiana corporate income tax of the corporation.

(2) The credit for taxes paid by an individual shall be applied against Louisiana personal income taxes.

(3) The credit for taxes paid by or on behalf of a corporation classified under Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall be applied first against any Louisiana corporate income tax due by the S corporation, and the remainder of any credit shall be allocated to the shareholder or shareholders of the S corporation in accordance with their respective interests and applied against the Louisiana income tax of the shareholder or shareholders of the S corporation.

(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the partners according to their distributive shares of partnership gross income and applied against any Louisiana income tax liability of the partners.

(5) The character of the credit for taxes paid by or on behalf of a partnership or S corporation and allocated to the partners or shareholders, respectively, of such partnership or S corporation, shall be determined as if such credit were incurred by such partners or shareholders, as the case may be in the same manner as incurred by the partnership or S corporation, as the case may be.

(6) The credit for taxes paid by an estate or trust shall be applied against the Louisiana income tax imposed on estates and trusts.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:302.13 — LA Code / Code revised-statutes / Title 47 / Section 302.13
Disposition of certain collections in Iberia Parish
Status: in_force

A. The avails of the tax imposed by this Chapter and by Chapters 2-A and 2-B of this Subtitle from the sale of services as defined in R.S. 47:301.3(1) in Iberia Parish shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Iberia Parish Tourist Commission Fund".

B. The monies in the Iberia Parish Tourist Commission Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The monies in the Iberia Parish Tourist Commission Fund shall be allocated to the Iberia Parish Tourist Commission to be used for tourism development purposes.

Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 2000, 2d Ex. Sess., No. 10, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1874 — LA Code / Code revised-statutes / Title 47 / Section 1874
Maximum loan; maximum aggregate amount; interest; terms
Status: in_force

A. Each loan guarantee shall be limited to the maximum established in Subsection B for each parish or district. The total amount of all outstanding loans shall not at any time exceed six million dollars. The interest rate shall not exceed seven percent per annum. The term of each loan shall not exceed a maximum of four years.

B. Each assessor in the state is authorized to borrow an amount to defray the costs of reappraisal and reassessment as required by Article VII, Part II of the constitution, not to exceed the following:

PARISH/DISTRICT

AMOUNT

Acadia

$ 82,380

Allen

32,772

Ascension

64,644

Assumption

31,440

Avoyelles

61,020

Beauregard

40,536

Bienville

26,760

Bossier

106,692

Caddo

379,116

Calcasieu

241,212

Caldwell

16,776

Cameron

14,148

Catahoula

18,192

Claiborne

26,928

Concordia

34,824

DeSoto

36,744

East Baton Rouge

501,623

East Carroll

18,384

East Feliciana

25,056

Evangeline

51,216

Franklin

37,368

Grant

24,156

Iberia

95,028

Iberville

46,296

Jackson

26,760

Jefferson

621,575

Jefferson Davis

46,632

Lafayette

191,892

Lafourche

115,368

LaSalle

24,360

Lincoln

55,140

Livingston

68,052

Madison

22,332

Morehouse

51,420

Natchitoches

55,704

1st District, Orleans

126,686

2nd District, Orleans

126,686

3rd District, Orleans

126,686

4th District, Orleans

126,686

5th District, Orleans

126,686

6th District, Orleans

126,686

7th District, Orleans

126,686

Ouachita

205,548

Plaquemines

38,364

Pointe Coupee

34,044

Rapides

189,612

Red River

15,072

Richland

33,912

Sabine

32,784

St. Bernard

96,828

St. Charles

50,916

St. Helena

15,156

St. James

30,684

St. John the Baptist

38,496

St. Landry

124,644

St. Martin

54,996

St. Mary

89,568

St. Tammany

120,900

Tangipahoa

110,844

Tensas

13,512

Terrebonne

126,132

Union

32,412

Vermilion

70,068

Vernon

73,584

Washington

68,940

Webster

66,036

West Baton Rouge

27,708

West Carroll

20,772

West Feliciana

12,720

Winn

26,400

TOTAL

$6,000,000

Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:337.32 — LA Code / Code revised-statutes / Title 47 / Section 337.32
Failure to pay tax on imported tangible personal property; grounds for attachment
Status: in_force

A. The failure of any dealer to pay the tax and any interest, penalties, or costs due on any tangible personal property imported from outside the taxing jurisdiction for use, consumption, distribution or storage to be used in the taxing jurisdiction, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall moreover be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent taxpayer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.

B. It is the intention of this law to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by the local ordinance, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the taxing authority.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:473 — LA Code / Code revised-statutes / Title 47 / Section 473
Dealer inventory plates
Status: in_force

A. The office of motor vehicles (office) shall establish procedures by which licensed motor vehicle dealers (dealers) may obtain dealer inventory plates (plates).

B. The office shall determine the design and material of the plates.

C. The office shall design the forms which shall be used for applying for plates and shall determine the information which dealers shall include in application for plates.

D. Plates shall be valid for one year.

E. Each plate shall cost fifteen dollars.

F. Plates shall allow the dealer to which the plate is issued to operate any motor vehicle which is held by that dealer as inventory for any purpose which is related to offering the motor vehicle for sale, to displaying or exhibiting the motor vehicle to the public, to demonstrating the qualities of the motor vehicle, or to maintaining or enhancing the condition or the value of the motor vehicle.

G. A truck or tractor dealer may allow a prospective purchaser to use a vehicle to which the dealer has attached a dealer inventory plate which has been issued to the dealer. The prospective purchaser may use the vehicle for a maximum of five days to transport cargo for hire within the boundaries of this state for demonstration purposes. The dealer shall not receive any compensation for the use of the vehicle. The dealer shall complete and place in the vehicle a document which shall state the name and address of the dealer, the name and address of the prospective purchaser, the dates on which the prospective purchaser will use the vehicle, and such other information as the office of motor vehicles may require. The document shall be designed and distributed by the office of motor vehicles.

H. Dealers may allow authorized employees of educational institutions or licensed sales representatives of the dealer, or both, to use, for any purpose, a motor vehicle to which the dealer has attached a dealer inventory plate, provided the arrangement does not constitute renting or leasing the vehicle to the employee or sales representative. Renting or leasing does not include those transactions where a dealer-provided automobile is treated as a taxable fringe benefit to the licensed sales representative of the dealer under the provisions of 26 USC 61 et seq. and the regulations issued thereunder.

I. The office shall adopt rules to implement the provisions of this Section. All rules shall be adopted in accordance with the Administrative Procedure Act. The rules shall include but shall not be limited to:

(1) Rules to establish permissible and prohibited uses of plates.

(2) Rules establishing criteria and procedures for suspending or revoking the privilege of obtaining and using such plates.

(3) Rules establishing criteria and procedures for retrieving plates from dealers.

(4) Rules governing the use of dealer inventory plates to demonstrate trucks or tractors.

(5) Rules governing the use of motor vehicles with dealer inventory plates by employees of educational institutions and licensed sales representatives.

J. Any licensed motor vehicle dealer who is also a former prisoner of war and qualifies for a military honor license plate under the provisions of R.S. 47:490.2, upon application to the secretary, may obtain a license plate which is a dealer inventory plate under the provisions of this Section but which also contains the "XPOW" designation provided for by R.S. 47:490.2. A dealer inventory plate which is obtained under the provisions of this Subsection may be transferred by the dealer from one vehicle to another held by the dealer as inventory.

Amended by Acts 1974, No. 390, §1; Acts 1981, No. 324, §1; Acts 1983, No. 429, §1; Acts 1983, No. 501, §1; Acts 1986, No. 723, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 1991, No. 486, §1; Acts 1991, No. 487, §1; Acts 1992, No. 631, §1, eff. July 2, 1992; Acts 1993, No. 6, §1; Acts 1999, No. 429, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.
La. Rev. Stat. § 47:107 — LA Code / Code revised-statutes / Title 47 / Section 107
Failure to file; penalty
Status: in_force

The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in R.S. 47:1602 shall be invoked. The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:103.

Added by Acts 1970, No. 454, §1. Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:463.225 — LA Code / Code revised-statutes / Title 47 / Section 463.225
Special prestige license plate; "Juneteenth"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Juneteenth" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Southwest Louisiana (SWLA) Juneteenth Committee, Inc., to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the word "Juneteenth".

C. The special prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the treasurer of the SWLA Juneteenth Committee, Inc. The monies received from the royalty fees shall be used to assist the SWLA Juneteenth Committee, Inc.

F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2023, No. 163, §1.
La. Rev. Stat. § 47:4 — LA Code / Code revised-statutes / Title 47 / Section 4
Same; authority of foreign officials to sue
Status: in_force

A certificate of the Secretary of State of the other state that a certain official has the authority to collect the taxes in issue shall be conclusive proof of that authority and of his authority to bring a suit for such taxes in his official capacity.

Acts 1950, No. 19, §2.
La. Rev. Stat. § 47:814 — LA Code / Code revised-statutes / Title 47 / Section 814
Administration; rules and regulations; costs of administration; disposition of monies collected
Status: in_force

A. The administration of this Part shall be by the secretary of the Department of Revenue who shall have authority to adopt and enforce rules and regulations not inconsistent with this Part of this Chapter 7 necessary and convenient for the enforcement of the provisions of this Part and collection of the taxes, penalties, and interest in this Part provided.

B. In the case of farmers who operate trucks licensed for farm use, which trucks use undyed special fuels other than liquefied petroleum gas and compressed natural gas for their operation, the secretary shall, when requested, reach an agreement with such farmers wherein the amount of fuel used in each truck shall be determined by an estimate and the tax paid each month on the basis of said estimate. In no case is the secretary authorized to estimate the number of gallons used by any farmer at less than seventy-five gallons per month per vehicle. This provision applies only to farmers operating vehicles and equipment on the same special fuels except liquefied petroleum gas and compressed natural gas for both taxable and nontaxable purposes, and in such case the farmer shall be relieved of the necessity of compliance with the provisions of R.S. 47:804, 806, and 812(A)(4) in reference to such use.

Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:2651 — LA Code / Code revised-statutes / Title 47 / Section 2651
Imposition of tax
Status: in_force

There shall be a tax levied upon all sales of property at public auction to be imposed and collected as provided in Title 5.
La. Rev. Stat. § 47:818.35 — LA Code / Code revised-statutes / Title 47 / Section 818.35
Special authority to enforce collection of taxes collected; personal liability
Status: in_force

Notwithstanding any other provision of law to the contrary, if any individual, corporation, limited liability company, limited partnership, or other business organization fails to file returns or to remit the gasoline or diesel fuel taxes collected and not remitted, the secretary is authorized, as an alternative means of enforcing collection, to hold those owners, officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes collected, personally liable for the total amount of such taxes collected and not remitted together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such owners, officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who fail to remit the taxes collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:1516.1 — LA Code / Code revised-statutes / Title 47 / Section 1516.1
In-state debt collection
Status: in_force

A.(1) To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq.

(2) The secretary may only enter into such contracts after the requirements of Subsection B of this Section are met.

(3) The criteria to be considered in selecting collection contractors are as follows:

(a) Fees charged.

(b) Organizational structure.

(c) Governmental accounts experience.

(d) Computer capabilities including the ability to generate reports and formatting.

(e) Collection methodology.

(f) Financial stability.

(g) Personnel resources.

B. Once an obligation has become collectible by distraint and sale, as provided in this Chapter, the secretary shall send a notice to the taxpayer at the address given in the last report filed by said taxpayer, or to any address obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software informing him of the following:

(1) That his obligation is a final judgment.

(2) All the actions the secretary is authorized to take in order to collect the debt.

(3) That if the debt is not paid within sixty days of the date of the notice, a collection fee not to exceed twenty-five percent of the total liability will be charged to the account.

C. The tax debtor shall pay the full amount of any additional charge for the collection of any taxes, interest, penalties, or fees. If an account is referred to a collection contractor, the additional charge shall be paid to the collection contractor.

D. The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508. Collection contractors may not take any action which exceeds the authority of the secretary and must follow fair debt collection practices as described in Sections 1692 through 1693r of Title 15 of the United States Code.

E. Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond, cash, or securities from the collection contractor in an amount not to exceed one hundred thousand dollars.

F. With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of this state for the purpose of collecting tax debt.

G.(1) The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter.

(2) In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7)and 1584, the provisions of this Section shall not apply.

H. For purposes of this Section, "collection contractor" means the attorney general or one or more private persons, companies, associations, or corporations who provide debt collection services inside the state.

I. Notwithstanding any other provisions of this Section, the attorney general shall have a right of first refusal for all accounts the secretary decides to send to a collection contractor. A list of such accounts shall be compiled by the secretary and forwarded to the attorney general for the exercise of his right of first refusal. The right of first refusal shall be exercised within thirty days of the date of mailing or electronic transmission of the list. If the attorney general fails to exercise his right of first refusal within thirty days, the secretary may send the accounts to any collection contractor meeting the requirements of Paragraph (A)(3) of this Section. When the attorney general accepts an account for collection, the collection fee shall not exceed fifteen percent of the total liability. If the attorney general refuses to accept an account, then the secretary may send the accounts to any collection contractor meeting the requirements of Paragraph (A)(3) of this Section.

Acts 2001, No. 763, §1, eff. June 25, 2001; Acts 2005, No. 295, §1, eff. June 29, 2005.
La. Rev. Stat. § 47:332.34 — LA Code / Code revised-statutes / Title 47 / Section 332.34
Disposition of certain collections in Morehouse Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Bastrop Municipal Center Fund as provided in and subject to the provisions of R.S. 47:322.17.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1931 — LA Code / Code revised-statutes / Title 47 / Section 1931
Membership
Status: in_force

A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.

B. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.

Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:302.48 — LA Code / Code revised-statutes / Title 47 / Section 302.48
Disposition of certain collections in LaSalle Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the LaSalle Economic Development District Fund as provided in and subject to the provisions of R.S. 47:322.35.

Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.444 — LA Code / Code revised-statutes / Title 47 / Section 287.444
Returns for a period of less than twelve months, special tax computation
Status: in_force

A. When a separate return for a period of less than twelve months is required by law, or permitted by the secretary pursuant to this Part, Louisiana taxable income of a corporation shall be computed on the basis of such period.

B. When Louisiana taxable income is computed on the basis of a period of less than twelve months, it shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is required or permitted to be made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.

Acts 1992, No. 170, §1, eff. for taxable periods beginning on or after Jan. 1, 1992.
La. Rev. Stat. § 47:322.34 — LA Code / Code revised-statutes / Title 47 / Section 322.34
Disposition of certain collections in the parish of Jefferson
Status: in_force

A. The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Jefferson under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Jefferson Parish Convention Center Fund as provided in R.S. 47:332.1(A).

B.(1) The amount of proceeds of the tax levied by R.S. 47:321 in the fund which are collected in the city of Kenner shall be available as provided in this Subsection. The monies shall be used fifty percent for the Rivertown Museum Theater Complex and fifty percent for the Pontchartrain Center/Laketown Development.

(2)(a) Sixty percent of the amount of proceeds of the tax levied by R.S. 47:321 in the fund which are collected in all areas of the parish of Jefferson exclusive of the cities of Gretna and Kenner and the town of Grand Isle shall be placed in escrow and shall be available exclusively for improvements at Lafreniere Park and the LaSalle tract on the east side of the Mississippi River in the parish of Jefferson, of which one-half shall be for improvements at Lafreniere Park and one-half shall be for the LaSalle tract on the east side of the Mississippi River in the parish of Jefferson.

(b) Ten percent of the amount of the proceeds of the tax levied by R.S. 47:321 in the fund which are collected in all areas of the parish of Jefferson, exclusive of the cities of Gretna and Kenner and the town of Grand Isle, shall be placed in escrow and shall be available exclusively for the Sala Avenue Restoration Project.

(c) The remaining thirty percent collected in all areas of the parish exclusive of the cities of Gretna and Kenner and the town of Grand Isle shall be placed in escrow and shall be available exclusively for use at the West Bank Civic Center at Bayou Segnette.

(3)(a) The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the city of Gretna in Jefferson Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special account in the Jefferson Parish Convention Center Fund which is hereby created in the fund and designated as the "Gretna Tourist Commission Enterprise Account".

(b) The monies in the Gretna Tourist Commission Enterprise Account shall be subject to an annual appropriation by the legislature. The monies in the account shall be utilized exclusively for tourism development purposes and for planning, development, or capital improvements of tourism sites in the city of Gretna. All unexpended and unencumbered monies remaining in the account at the end of the fiscal year shall remain in the account.

(c) For purposes of this Paragraph, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

(4)(a) Notwithstanding any provision of law to the contrary, the avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Ward 11 of Jefferson Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special account which is hereby created in the Jefferson Parish Convention Center Fund and designated as the "Town of Grand Isle Tourist Commission Enterprise Account".

(b) The monies in the Town of Grand Isle Tourist Commission Enterprise Account shall be subject to an annual appropriation by the legislature. The monies in the account shall be utilized exclusively for tourism development purposes and for planning, development, or capital improvements of tourism sites in the town of Grand Isle.

(c) For purposes of this Paragraph, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

C. The monies in the fund shall be subject to an annual appropriation by the legislature. The monies shall be appropriated as determined under the provisions of Subsection B of this Section. All unexpended and unencumbered monies in the Jefferson Parish Convention Center Fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund and all interest earned shall be deposited into the state general fund.

D. The parish of Jefferson may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the Jefferson Parish Convention Center Fund allocated pursuant to and for the purposes set forth in Subsection B of this Section. Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund allocated pursuant to Subsection B of this Section, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Subsection.

Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:120.121 — LA Code / Code revised-statutes / Title 47 / Section 120.121
Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Alliance for the Advancement of End of Life Care, hereinafter referred to as the "alliance", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Alliance for the Advancement of End of Life Care in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at their discretion, request a report from the alliance relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the alliance to provide testimony with respect to the report.

Acts 2012, No. 155, §1, eff. May 14, 2012.
La. Rev. Stat. § 47:490.22 — LA Code / Code revised-statutes / Title 47 / Section 490.22
Military honor license plates; United States Armed Forces
Status: in_force

A. The provisions of this Section shall be applicable to the members of the five active-duty services and their respective guard and reserve units of the Armed Forces of the United States.

B. Upon application of an active duty member of the United States Armed Forces, the secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "United States Armed Forces" license plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans. The secretary shall design the plates, which shall bear the likeness of the official emblem of the United States Armed Forces on the left side of the license plate and the words "U.S. Armed Forces" shall be printed across the bottom of the license plate under the numbers and the words "Active Duty" shall be printed underneath the words "U.S. Armed Forces".

C. The fee for the license plate shall be the standard motor vehicle registration license fee as provided for in R.S. 47:463.

D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.

E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name. Upon renewal of the license plate, the applicant shall present proof of active duty status.

(2) Except as otherwise provided in this Paragraph, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued.

Acts 2010, No. 32, §1; Acts 2011, No. 48, §1.
La. Rev. Stat. § 47:502.3 — LA Code / Code revised-statutes / Title 47 / Section 502.3
Delayed registration; military personnel separation from active duty
Status: in_force

A. A person or their spouse may operate a vehicle in this state without securing Louisiana registration or paying sales or use tax imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for up to ninety days following either's separation from active duty from any branch of the armed forces of the United States should the following requirements be met:

(1) The license plates displayed on the vehicle are valid and current plates issued by a foreign jurisdiction.

(2) The vehicle registration and license plates are current and issued to the person who separated from active duty of any branch of the armed forces of the United States or the spouse of a person who separated from active duty of any branch of the armed forces of the United States.

(3) The owner or driver of the vehicle has in effect one of the forms of financial responsibility specified in R.S. 32:861.

B. A person or their spouse shall secure a Louisiana registration and remit sales or use taxes imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for a vehicle should the vehicle registration and license plates issued by a foreign jurisdiction expire prior to or during the ninety days following either's separation from active duty of any branch of the armed forces of the United States.

Acts 2016, No. 25, §1, eff. May 9, 2016.
La. Rev. Stat. § 47:1912 — LA Code / Code revised-statutes / Title 47 / Section 1912
Holidays
Status: in_force

The office of assessor in each parish within the parishes of Terrebonne and Lafourche of the state shall remain open each day of the year except on the whole of every Saturday and Sunday and on New Year's Day, Mardi Gras, Independence Day, Labor Day, Thanksgiving, Christmas, Good Friday, All Saints' Day and Veterans' Day. If in any year Christmas or New Year's Day falls on a Sunday, the Monday following shall be a holiday.

Added by Acts 1966, No. 153, §1. Amended by Acts 1968, No. 50, §3; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:463.41 — LA Code / Code revised-statutes / Title 47 / Section 463.41
Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates for passenger cars, pickup trucks, recreational vehicles, and vans, which plates may be issued, upon application, to members of the Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary.

B. The procedure for issuing the special prestige license plate shall be as follows:

(1) The applicant shall pay the fee to the office of motor vehicles. The applicant shall also provide the office of motor vehicles a letter from the applicant's grand knight or grand lady of applicant's council or court certifying that the applicant is a member in good standing of the Knights of Peter Claver or she is a member in good standing of the Knights of Peter Claver, Ladies Auxiliary.

(2) The secretary shall transmit the license plate to the applicant.

C. The secretary shall adopt administrative rules to implement the provisions of this Section. The rules shall govern the transfer of plate and the surrender of plate.

D. The secretary shall determine the design of the special prestige license plate issued under the provisions of this Section, provided such color and design shall be in general compliance with R.S. 47:463(A)(3); provided that the plate shall bear the words "KNIGHTS OF PETER CLAVER".

E. The fees for the special prestige license plate issued under the provisions of this Section shall be:

(1) Initial fee - twenty-five dollars plus the standard license plate registration fee.

(2) Renewal fee - the same as the fee for renewing regular plates.

Acts 1995, No. 136, §1; Acts 1997, No. 712, §1.
La. Rev. Stat. § 47:1967 — LA Code / Code revised-statutes / Title 47 / Section 1967
Listing and assessment of bank stock; procedure
Status: in_force

A. The shares of stock of all banks, banking companies, firms, associations, or corporations, doing a banking business in this state, chartered by the laws of this state, any other state, or of the United States or chartered under the laws of another country are hereby declared subject to taxation for all purposes in this state.

B. Shares of stock of all banks, banking companies, firms, associations, or corporations doing a banking business in this state, chartered by the laws of this state, any other state, or of the United States, or chartered under the laws of another country shall be valued by the assessing authorities for taxation for all purposes at a percent of their valuation made by the assessing authorities in accordance with law, as follows: shares of stock in federal joint stock land banks organized under the Farm Loan Act of 1916 of the United States Congress shall be assessed for the purpose of taxation at fifteen percent of their valuation made by the assessing authorities in accordance with law, and shares of all state-chartered banks and of all national banks shall be assessed for the purpose of taxation at fifteen percent of their valuation commencing with taxable year 1978 made by assessing authorities in accordance with law, calculated and ascertained by the method hereinafter set forth.

C. The basis for arriving at the valuation of the shares of stock in any bank, banking company, firm, association, or corporation engaged in the banking business shall be the stockholder equity capital which shall be determined by the addition of paid-in common stock, surplus, undivided profits, and all reserves, excluding those reserves for loan losses as allowed by the United States Internal Revenue Service. Equity capital shall be adjusted to remove that portion of equity capital based on United States obligations by deducting a percentage of equity capital based on the ratio of United States obligations to total assets. Borrowed money and the value of the preferred stock issued by any such bank and actually owned by the United States of America or any agency thereof shall not be construed as equity capital for the purposes of this Section.

D. For the purposes in determining the fair market value of bank stock, the following criteria shall be used: stockholder equity as defined in Subsection C of this Section shall serve as a four times factor, eighty percent; annual net earnings of the individual banking institution shall serve as a one time factor, twenty percent. Annual net earnings shall be adjusted to remove that portion of earnings based on United States obligations by deducting a percentage of annual net earnings based on the ratio of interest on United States obligations to total operating income. Negative earnings shall be included in this formula, but there shall be no earnings loss carried forward or backward. For the purpose of computing the one time, twenty percent earnings factor, the earnings shall be capitalized by multiplying the annual net earnings or net loss of the banking institution by the average price earnings ratio for all banks in the United States as published by a nationwide recognized bond and securities rating firm.

E. For the purposes of arriving at fair market value of bank stock in the formula outlined in Subsection D, the tax commission or its successor shall compute the formula as follows:

(1) In the case of banks, banking companies, firms, associations, or corporations created under the laws of the United States, from the statements made to the comptroller of the currency and required to be published as of December thirty-first of each year.

(2) In the case of banks, banking companies, firms, associations, or corporations created under the laws of this state, from the statement made to the commissioner of financial institutions, and required to be published as of December thirty-first of each year.

(3) In the case of banks, banking companies, firms, associations, or corporations created under the laws of any other state, the FDIC or state regulator and required to be published as of December thirty-first of each year.

(4) In the case of banks created under the laws of another country, information is to be submitted to the Louisiana Tax Commission which shall satisfy the purposes of this Chapter.

F. From the assessment determined by the application of the fifteen percent of fair market value provided for above, there shall be deducted one hundred percent of the assessed value of real estate, improvements, buildings, furniture, and fixtures owned by the bank. If such real estate, improvements, buildings, furniture, and fixtures are owned by a separate corporation, the deduction will be allowed provided all the capital stock of which (except directors' qualifying shares, if any) is owned by the bank, banking company, firm, association, or corporation.

G. Except as provided herein, no assessment shall hereafter be made against the capital stock, surplus, undivided profits or reserves of any bank, banking company, firm, association, or corporation engaged in the banking business, chartered under the laws of this state, any other state, or of the United States, or chartered under the laws of another country doing business in this state, whose capital stock is represented by shares.

H.(1) It is the will of the Louisiana Legislature to ensure that Louisiana banks do not become the only corporations in the state subject to a corporate tax. Currently, the corporate tax paid by banks is the tax on bank stock provided for in this Section, which is paid in lieu of payment of state corporate income taxes pursuant to R.S. 47:287.11 et seq. Therefore, if state corporate income tax for corporations other than banks under R.S. 47:287.11 et seq. is repealed or reduced, the Louisiana Legislature shall provide a commensurate level of tax relief to banks paying tax under the provisions of this Section, while identifying a revenue source to meet the obligations of local governments to provide necessary services.

(2) Any action taken by the Louisiana Legislature to comply with the provisions of this Subsection shall not result in banks being subject to any new tax, fee, or charge that is not applicable to other corporations in the state.

(3) For purposes of this Subsection, "banks" or a "bank" means an institution insured by the Federal Deposit Insurance Corporation that is subject to taxation under this Section.

Amended by Acts 1966, No. 145, §1; Acts 1976, No. 704, §1, eff. Jan. 1, 1978; Acts 1984, No. 107, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 396, §1; Acts 2014, No. 135, §1; Acts 2014, No. 623, §1; Acts 2025, No. 104, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:300.10 — LA Code / Code revised-statutes / Title 47 / Section 300.10
Definitions
Status: in_force

When used in this Part:

(1) "Trust" or "estate" means a trust or estate, or fiduciary thereof.

(2) "Resident estate" means the estate of a decedent who at his death was domiciled in this state.

(3)(a) "Resident trust" means a trust or a portion of a trust created by last will and testament of a decedent who at his death was domiciled in this state.

(b) A trust other than a trust described in Subparagraph (3)(a) shall be considered a resident trust if the trust instrument provides that the trust shall be governed by the laws of the state of Louisiana. If the trust instrument provides that the trust is governed by the laws of any state other than the state of Louisiana, then the trust shall not be considered a resident trust. If the trust instrument is silent with regard to the designation of the governing law, then the trust shall be considered a resident trust only if the trust is administered in this state.

(4) "Nonresident estate" and "nonresident trust" means any estate or trust that is not considered a resident estate or a resident trust as defined in this Section.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.

NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.