La. Rev. Stat. § 47:342 — LA Code / Code revised-statutes / Title 47 / Section 342
General definitions
Status: in_force

For the purposes of this Chapter, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the Chapter, the following words shall have the respective meanings ascribed to each in this Section.

(1) Business. "Business" includes any business, trade, profession, occupation, vocation, or calling.

(2) Collector. For the purpose of this Chapter, the "collector" is the tax collector, finance officer, treasurer, city clerk, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish.

(3)(a) Contractor. "Contractor" is synonymous with the term "Builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word, "contractor" shall include oil field service contractors, including those contractors performing general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.

(b) Notwithstanding any provision of law to the contrary, in any parish with a population of between three hundred and fifty thousand and four hundred and thirty-five thousand, according to the latest federal decennial census, "contractor" shall be synonymous with the term "builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure or movable, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word "contractor" shall include oil field-related fabrication and oil field service contractors, including those contractors performing maintenance, construction, and fabrication of tangible property, movable or immovable, and general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" and "fabrication" shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.

(4) Contractor's gross receipts. For the purposes of computing the license fee provided for in R.S. 47:355 of this Chapter, a "contractor's gross receipts" are determined the same for all contractors, whether or not they have a lump sum contract or a cost plus contract. The gross receipts for a lump sum contract are based on the actual amount of the contract, whereas, the gross receipts for a cost plus contract are based on the actual cost of the contract to the owner including the amount added thereto as a fee.

(5) Fixed location. For the purpose of this Chapter, a "fixed location" means any permanent structure which is used to provide goods or services to consumers.

(6) Gross commissions for travel agencies. For carrying on each business of travel agency, the license tax shall be based on gross commissions. "Gross commissions" for travel agencies is defined as fees earned on the sales of tickets and provision of other services and shall not include actual ticket prices.

(7) Gross income for real estate broker. For carrying on each business of real estate broker, the license tax shall be based on gross income. "Gross income for real estate brokers" is defined as those fees from any source deposited into the real estate broker's agency's general fund account less escrow deposits, and less fees paid to cooperating real estate brokers. Notwithstanding any provisions herein to the contrary, the maximum amount paid by a real estate broker shall be two thousand, two hundred dollars.

(8) Peddler. For the purpose of this Chapter, a "peddler" means any person who for himself or any other person, goes from house to house, or place to place, or store to store, exposing and selling the merchandise which he carries with him and delivering the same at the time of or immediately after the sale or without returning to the base of business operation between the taking of the order and the delivery of the goods; however, any person who uses the same vehicle or a combination of one or more vehicles for the purpose of taking orders and delivering merchandise, regardless of the fact that the vehicle returns to the base of operations between the taking of the order and the delivery of the merchandise, shall be deemed a peddler, unless such person can show that the merchandise delivered is accompanied by an invoice or delivery ticket prepared at the base of operations and which conforms to the original order and that the person delivering the merchandise has permitted no deviation from the original order by allowing the purchaser to reject, cancel, increase, or decrease the quantity at the time of delivery or to offset against such quantity any merchandise delivered at a prior time which is being returned. This extension of the meaning of the term "peddler" shall not be interpreted so as to prevent rejection or cancellation of bona fide orders or the return of inferior merchandise, but shall be construed so as to prevent persons peddling merchandise from escaping their tax liability by subterfuge through means of so-called "standing order" or blanket advance orders, increase and decrease in quantities at the time of delivery, arbitrary rejections and cancellations, and offset of merchandise returned by reason of nonsale rather than obligation of warranty, all of which are hereby declared to be mere devices to prevent normal methods of operations so as to disguise the business of a peddler as an ordinary wholesale business. Peddler shall include but is not limited to hawkers, itinerant vendors, and any retail dealers not having a fixed place of business.

(9) Person. "Person" includes an individual, firm, corporation, partnership, association, or other legal entity.

(10) Retail dealers to institutional consumers. For the purpose of this Chapter, a "retail dealer to institutional consumers" includes all businesses selling, at retail from a fixed place of business, merchandise to dairymen, cattlemen, or farmers, to federal, state, parish, or municipal governments or institutions, to educational or charitable institutions, to hospitals, manufacturers, public utility companies, processors, refiners, fabricators, contractors, severers of natural resources, carriers of freight or passengers, pipe lines, hotels, and restaurants provided that such sales constitute the major portion of the business.

(11) Separate location. As used in R.S. 47:346 of this Chapter, a "separate location" exists unless a similar or associated type of business is operated as a unit under a single roof or on the same contiguous tract of land.

(12) Wholesale dealer. For the purpose of this Chapter, except as specifically provided in this Chapter, a "wholesale dealer" means any person who sells to other dealers who in turn resell.

Amended by Acts 1981, No. 567, §1, eff. Jan. 1, 1982; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2010, No. 667, §1; Acts 2011, 1 st Ex. Sess., No. 42, §2, eff. July 1, 2011; Acts 2011, No. 326, §§1, 2.

NOTE: See Acts 1986, No. 1017, §3, and Acts 1986, 1st Ex. Sess., No. 18, §1, and Acts 1988, No. 752, §3, all governing applicable tax years for different provisions amended in those years.

NOTE: See Acts 2010, No. 667, §2, relative to effectiveness.
La. Rev. Stat. § 47:306.5 — LA Code / Code revised-statutes / Title 47 / Section 306.5
Annual reporting requirement
Status: in_force

A.(1) Notwithstanding any provision of law to the contrary, transactions listed in Subsection B of this Section involving sales of tangible personal property, digital products, or services that are not subject to state sales and use tax pursuant to the exclusions and exemptions provided by law shall be subject to an annual reporting requirement based on transactions occurring during the previous fiscal year, beginning on July first of the preceding year and ending on June thirtieth of the current year.

(2) The annual report shall include all of the following information:

(a) The name of the organization.

(b) The federal and state tax identification numbers of the organization.

(c) Annual gross sales of tangible personal property, digital products, or services that are not subject to state sales and use tax pursuant to the exclusions and exemptions provided for in Subsection B of this Section.

(d) Any additional information required by the secretary that is necessary to determine the annual sales tax revenue loss to the state related to the exclusion or exemption as required by R.S. 47:1517.

(3) The annual report is due on the thirtieth day of September of each year.

(4) The annual report shall be submitted electronically to the secretary on a form provided by the secretary.

B. The transactions listed in this Subsection shall be subject to the annual reporting requirement.

(1) Sales of room rentals by a homeless shelter as provided in R.S. 47:305(E)(1).

(2) Sales of food items by a youth-serving organization chartered by the United States Congress as provided in R.S. 47:305(D)(1)(d).

(3) Sales by a parochial or private elementary or secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:305.6(2).

(4) Sales of admissions to athletic and entertainment events as provided in R.S. 47:305.6(5).

(5) Sales of meals by an educational institution, medical facility, or mental institution, or occasional meals furnished by an educational or medical organization as provided in R.S. 47:305(D)(2).

C. Notwithstanding any contrary provision of this Section, the annual reporting requirement shall not apply to nonprofit entities and their affiliates that have been granted an exemption from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code.

Acts 2016, 2 nd Ex. Sess., No. 6, §1, eff. July 1, 2016; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.64 — LA Code / Code revised-statutes / Title 47 / Section 337.64
Alternative remedy for dealers
Status: in_force

A. Any taxpayer who has received a notice of assessment for sales and use taxes from any collector or taxing authority and whose remedy is to make a payment under protest may in lieu thereof comply with the alternative provisions of this Section, rather than making a payment under protest.

B. (1) If the taxpayer files suit in any state court of competent jurisdiction, or a petition with the Board of Tax Appeals, contesting the assessment within the time provided by law and satisfies the alternative remedies provided for in Subsection C of this Section, no collection action shall be taken in connection with the assessment of taxes, interest, and penalties, which are the subject of the taxpayer's suit; however, the collector shall be permitted to file a reconventional demand against the taxpayer in such suit.

(2) Repealed by Acts 2018, No. 143, §2, eff. May 11, 2018.

C.(1)(a) The taxpayer may file with the court or the Board of Tax Appeals a rule to set bond or other security, which shall be set for hearing within thirty days of the filing of the rule to set bond or other security, and shall attach to the petition evidence of the taxpayer's ability to post bond or other security.

(b) The term "other security" as set forth in this Section shall include but not be limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable, or other encumbrance of assets.

(2)(a) The court may either order the posting of commercial bond or other security in an amount determined by the court to be reasonable security for the amount of unpaid taxes, interest, and penalties demanded in the assessment or may order the taxpayer to make a payment under protest pursuant to the provisions of state law and this Chapter in an amount determined by the court to be reasonable security considering the amount of such unpaid taxes, interest, and penalties. The court may order that a portion of the unpaid taxes, interest, and penalties be paid under protest and the balance secured by the posting of a bond or other security as provided in this Section.

(b) The Board of Tax Appeals may order the posting of commercial bond or other security in an amount to be determined by the board to be reasonable security for the amount of unpaid taxes, interest, and penalties demanded in the assessment, or may order the taxpayer to make a payment under protest pursuant to the provisions of state law and this Chapter in an amount determined by the board to be reasonable security considering the amount of such unpaid taxes, interest, and penalties. The board may order that a portion of the unpaid taxes, interest, and penalties be paid under protest and the balance secured by the posting of a bond or other security as provided in this Section.

(3) The posting of such bond or other security or the payment under protest shall be made no later than thirty days after the mailing of the notice of the decision of the court or the Board of Tax Appeals authorizing the posting of bond or other security or requiring that a payment under protest be made.

(4) If the taxpayer timely files the suit or any petition or rule referred to in this Section, no collection action shall be taken in connection with the assessment of taxes, interest, and penalties, which are the subject of the taxpayer's cause of action, unless the taxpayer fails to post bond or other security or make the payment under protest required by the Board of Tax Appeals or court; however, the collector shall be permitted to file a reconventional demand against the taxpayer in the cause of action. A collector may procure an appraisal or conduct discovery concerning the value and validity of security offered prior to the date for filing the collector's response or opposition to a rule set for hearing under this Subsection.

(5) To the extent not inconsistent with this Section, the nature and amount of the bond or security and the procedures for posting bond or providing other security shall be consistent with the provisions for providing security in connection with a suspensive appeal under the Code of Civil Procedure.

(6) The provisions of this Section shall be applicable to either dealers or other taxpayers, and any references in this Section to taxpayers shall also be applicable to dealers.

(7) In lieu of dismissal of the taxpayer's appeal in those instances where a taxpayer assessed pursuant to R.S. 47:337.50(A) has filed a timely appeal to the Board of Tax Appeals for redetermination of the assessment in the manner authorized by R.S. 47:337.51(A)(1) but not authorized under the applicable provisions of R.S. 47:337.51(A)(2), and following a contradictory hearing on a rule requested by any party, the Board of Tax Appeals may order the payment of bond, other security, or full or partial payment under protest, as provided for in this Section.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2009, No. 493, §1, eff. July 10, 2009; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018.
La. Rev. Stat. § 47:223 — LA Code / Code revised-statutes / Title 47 / Section 223
Net income of life insurance companies
Status: in_force

A. Deductions allowed. In the case of a life insurance company, the term "net income" means the gross income less:

(1) The amount of interest received during the taxable year upon the obligations of a state, territory, or any political subdivision thereof, or the District of Columbia, or the federal government, or any of its possessions, or obligations of a corporation organized under an act of the Congress of the United States, if such corporation is an instrumentality of the United States;

(2) An amount equal to four per centum (4%) of the mean of the reserve funds required by law and held at the beginning and end of the taxable year, except in the case of any such reserve fund which is computed at a lower interest assumption rate, the rate of three and three-fourths per centum (3 3/4%) shall be substituted for four per centum (4%). Life insurance companies issuing policies covering life, health, and accident insurance combined in one policy issued on the weekly premium payment plan, continuing for life and not subject to cancellation, shall be allowed, in addition to the above, a deduction of three and three-fourths per centum (3 3/4%) of the mean of such reserve funds (not required by law) held at the beginning and end of the taxable year, as the collector finds to be necessary for the protection of the holders of such policies only;

(3) The amount of dividends from a domestic or foreign corporation which is subject to taxation under this Chapter;

(4) An amount equal to two per centum (2%) of any sums held at the end of the taxable year as a reserve for dividends (other than dividends payable during the year following the taxable year), the payment of which is deferred for a period of not less than five (5) years from the date of the policy contract;

(5) Investment expenses paid during the taxable year; provided, that if any general expenses are in part assigned to or included in the investment expenses, the total deduction under this paragraph shall not exceed one-fourth of one per centum (1/4%) of the book value of the mean of the invested assets held at the beginning and end of the taxable year;

(6) Taxes and other expenses paid during the taxable year exclusively upon or with respect to the real estate owned by the company, not including taxes assessed against local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of taxes imposed upon a shareholder of a company upon his interest as a shareholder, which are paid by the company without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes;

(7) A reasonable allowance as provided in R.S. 47:65 for the exhaustion, wear and tear of property, including a reasonable allowance for obsolescence;

(8) All interest paid within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry, or the proceeds of which were used to purchase or carry obligations, the interest upon which is wholly exempt from taxation under this Chapter; and

(9) Net additions made within the taxable year to reserve funds, and sums paid within the taxable year on policy and annuity contracts.

B. Rental value of real estate. The deduction under Sub-section A(6) or (7) of this Section on account of any real estate owned and occupied in whole or in part by a life insurance company, shall be limited to an amount which bears the same ratio to such deduction, computed without regard to this subsection, as the rental value of the space not so occupied bears to the rental value of the entire property.

C. Repealed by Acts 1968, No. 106, §10.
La. Rev. Stat. § 47:337.74 — LA Code / Code revised-statutes / Title 47 / Section 337.74
Insufficient funds check in payment of taxes; penalty
Status: in_force

In the event a check used to make payment of a tax, interest, penalty, or other charges due is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check is written, such shall constitute a failure to pay the tax, interest, penalty, or other charges due and a specific penalty shall be imposed on the taxpayer in addition to all other penalties provided by law; however, upon sufficient proof being furnished to the collector by the bank that the bank was at fault for the nonpayment of the check, the collector shall waive the penalty provided for in this Section. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax, interest, penalty, or other charges that is due in payment of which the check was given and may be enforced in a separate action or in any action instituted for the collection of the tax, interest, penalty, or other charges. After receipt of three insufficient fund checks during any two-year period, the collector may require payment of the taxes, interest, penalties, or other charges due by the taxpayer to be paid by certified check, money order, or cash.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:332.54 — LA Code / Code revised-statutes / Title 47 / Section 332.54
Disposition of certain collections in Grant 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 Grant 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 Grant Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.55.

Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:297.16 — LA Code / Code revised-statutes / Title 47 / Section 297.16
Tax exemption; COVID-19 relief benefit
Status: in_force

A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the benefit was included in the taxpayer's federal adjusted gross income.

B. "COVID-19 relief benefit" means any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government including but not limited to benefits provided pursuant to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical Infrastructure Worker's Hazard Pay Rebate, and pursuant to any other existing or subsequent state or federal COVID-19 relief legislation. A COVID-19 relief benefit shall not include any unemployment compensation benefits provided to a taxpayer.

Acts 2021, No. 54, §1, eff. June 4, 2021.
La. Rev. Stat. § 47:9004 — LA Code / Code revised-statutes / Title 47 / Section 9004
Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
Status: in_force

A. The affairs of the corporation shall be administered by a board of directors composed of nine members appointed by the governor, subject to confirmation by the Senate. Members appointed when the Senate is not in session shall serve only until the end of the next regular session, unless confirmed by the Senate. Should the Senate refuse to confirm a member appointed in the interim then he shall forfeit his office as of the date on which the Senate refuses to confirm him. Any person not confirmed by the Senate shall not be reappointed as a member for a period of two years.

B.(1) Members appointed by the governor and confirmed by the Senate shall be residents of the state of Louisiana and serve staggered terms of four years. One member shall be appointed from each congressional district and the remaining members shall be appointed at large. Of the members appointed by the governor, one of the at-large members shall be selected from a list of five potential candidates to be submitted to the governor by the Louisiana Oil Marketers and Convenience Store Association.

(2) Of the initial appointees, the member from the first congressional district and one member at large shall be appointed for terms to expire on December 31, 1991; the member from the second congressional district shall be appointed for a term to expire on December 31, 1992; the members from the third, fourth, and fifth congressional districts shall be appointed for terms to expire on December 31, 1993; and the members from the sixth, seventh, and eighth congressional districts shall be appointed for terms to expire on December 31, 1994.

(3) Members confirmed by the Senate may serve sixty days beyond the end of their respective terms if their successors have not been appointed and qualified. If the governor fails to appoint a successor within sixty days after expiration of a member's term, the board shall make the appointment. No member shall serve more than two consecutive four-year terms. Members may be removed by the governor for neglect of duty, misfeasance, or nonfeasance in office. The board shall annually elect a chairman and vice chairman from among its voting members.

(4) Repealed by Acts 2013, No. 412, §1, eff. June 21, 2013.

C.(1) The members of the board of directors and all employees of the corporation shall be considered public employees as defined by R.S. 42:1102(18) and the corporation shall be considered an agency as defined by R.S. 42:1102(2). The members of the board of directors and all employees of the corporation shall be subject to the provisions of Chapter 15 of Title 42.

(2) The members of the board of directors shall be considered to hold appointive office and all employees of the corporation shall be considered to hold employment as defined by R.S. 42:62. The members of the board of directors and all employees of the corporation shall be subject to the provisions of law regulating dual officeholding and dual employment provided in Part III of Chapter 2 of Title 42.

D. Appointed members of the board of directors shall be entitled to fifteen thousand dollars per year from the corporation as remuneration for serving on the board, except for the chairman, who shall receive twenty-five thousand dollars, and all members shall be reimbursed by the corporation for necessary travel and other reasonable expenses incurred in the performance of their official duties. No person who serves as a member of the board shall by reason of such membership be eligible for membership in the State Group Benefits Program and service on the board shall not be eligible for service credit for any public retirement system.

E. The board, upon call of the chairman or the president, shall meet at least monthly for the first eighteen months and bimonthly thereafter and at such other times as the chairman or the president may determine. Five members of the board shall constitute a quorum. The board shall also meet upon call of five or more of the voting members of the board. The board shall keep accurate and complete records of all its meetings.

F. The state treasurer shall be an ex officio, nonvoting member of the board and shall not be compensated for his or her service on the board.

G. All meetings of the board shall be open and governed by the provisions of R.S. 42:11 et seq. Security personnel, plans, and devices as listed in R.S. 42:17(A)(3) shall include but not be limited to the security portions or segments of lottery requests for proposals, proposals by vendors to conduct lottery operations, and records of the security division of the corporation.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1991, No. 90, §1, eff. Jan. 13, 1992; Acts 1993, No. 315, §1; Acts 2004, No. 16, §1; Acts 2010, No. 814, §1, eff. May 1, 2011; Acts 2013, No. 412, §1, eff. June 21, 2013.
La. Rev. Stat. § 47:1713 — LA Code / Code revised-statutes / Title 47 / Section 1713
Special assessment level for certain trusts
Status: in_force

A. A trust shall be eligible for the special assessment level if all of the following apply:

(1) The settlor or settlors of the trust were the immediate prior owner or owners of the homestead.

(2) The naked ownership of the homestead was transferred to the trust.

(3) The settlor or settlors retained a usufruct on the homestead.

(4) The settlor or settlors continue to occupy the homestead.

(5) The settlor or settlors would have been eligible for the special assessment level had they retained the naked ownership of the homestead.

B.(1) If a trust would have been eligible for the special assessment level pursuant to this Section prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.

(2) If a trust has remitted a payment at the higher assessment level and is later determined to be eligible for the special assessment level pursuant to this Subsection, then upon a showing by the trust of eligibility, any payment in excess of the special assessment level shall abate subsequent years' ad valorem taxes on the property until the payment has been exhausted.

Acts 2018, No. 659, §1, eff. December 12, 2018.
La. Rev. Stat. § 47:9026 — LA Code / Code revised-statutes / Title 47 / Section 9026
Withholding of lottery prizes; child support arrearages; rules and regulations
Status: in_force

No later than January 1, 1992, the board shall promulgate rules and regulations providing for the withholding of lottery prizes of persons who have outstanding child support arrearages as reported to the corporation, beginning at prize levels to be determined by the board. The corporation may require any agency reporting current child support arrearages to the corporation to provide information relating to such arrearages in a manner, format, or record approved by the corporation. The corporation shall not be liable for withholding a lottery prize based upon child support arrearage information provided to it. Additionally, the corporation shall employ the same methods, procedures, and parameters to withhold lottery prizes for persons who have delinquent debt as defined in R.S. 47:1676(B)(4) which has been assigned to the office of debt recovery for collection. The corporation shall not be liable for withholding a lottery prize based upon delinquent debt information provided to it by the office of debt recovery.

Acts 1991, No. 690, §1; Acts 2014, No. 816, §1.
La. Rev. Stat. § 47:332.44 — LA Code / Code revised-statutes / Title 47 / Section 332.44
Disposition of certain collections in Madison and Richland Parishes
Status: in_force

A.(1) 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 Madison 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 a special fund which is hereby created in the state treasury and designated as the "Madison Parish Visitor Enterprise Fund".

(2) The monies in the Madison Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year 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.

B.(1) 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 Richland 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 a special fund which is hereby created in the state treasury and designated as the "Richland Parish Visitor Enterprise Fund".

(2) The monies in the Richland Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year 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 1998, 1st Ex. Sess., No. 62, §1, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.214 — LA Code / Code revised-statutes / Title 47 / Section 463.214
Special prestige license plate; "Sickle Cell Disease Association"
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 "Sickle Cell Disease Association" 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 Sickle Cell Disease Association of America, Inc., Northwest Louisiana Chapter 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 Sickle Cell Disease of America, Inc. official logo.

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 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 Baton Rouge Sickle Cell Anemia Foundation, the Sickle Cell Disease Association of America, Inc., Northwest Louisiana Chapter, the Southwest Louisiana Sickle Cell Anemia, Inc., the Northeast Louisiana Sickle Cell Anemia Technical Resource Foundation, Inc., and the Sickle Cell Anemia Research Foundation in equal payments. The monies received from the royalty fees shall be used to assist the local sickle cell foundations with operational costs and to support programs for sickle cell clients and their families in their efforts to live productive and stable lives.

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

Acts 2022, No. 109, §1, eff. May 25, 2022.
La. Rev. Stat. § 47:2158.1 — LA Code / Code revised-statutes / Title 47 / Section 2158.1
Prohibition of certain actions; exceptions
Status: in_force

A.(1) A tax debtor who remains the owner of and is residing in the property shall not be subject to any eviction proceeding by the tax lien certificate holder.

(2) Except as otherwise provided in R.S. 47:2158, no tax lien certificate holder shall charge any rental or lease payments to the owner or occupants of, or place any constructions on or make any improvements to, the immovable property subject to the tax lien.

B. Except as otherwise provided in R.S. 47:2158, no acquiring person shall charge any rental or lease payments to the owner or occupants of, or place any constructions on or make any improvements to, the tax sale property, until the acquiring person has terminated the rights of the tax debtor and been granted the right to possess the property under the law in effect at the time that the acquiring person obtained its interest in the immovable property.

C.(1) Any person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the person at tax sale or tax lien auction, plus five percent of any amounts paid by the tax debtor for rental or lease payments. The penalty shall accrue from the time of the first violation until the time that the property is redeemed, the tax lien is extinguished, or the tax debtor's interest, including any rights to redeem, is terminated. Nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the property to recover rental or lease payments paid in violation of the provisions of this Section.

(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, a person who violates the provisions of this Section shall forfeit the right to recover as part of the redemption price or termination price any amounts other than the delinquent statutory impositions paid by the person.

D. The provisions of this Section shall not limit the rights of a person who acquires the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and sale, or other court order or to a successor in interest to such a person.

Acts 2022, No. 404, §1; Acts 2024, No. 627, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:322.17 — LA Code / Code revised-statutes / Title 47 / Section 322.17
Disposition of certain collections in Morehouse Parish
Status: in_force

A. 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 Morehouse Parish under the provisions of R.S. 47:321(C) and 322, 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 a special fund which is hereby designated as the "Bastrop Municipal Center Fund".

B. The monies in the Bastrop Municipal Center Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the city of Bastrop for operations, maintenance, renovations, and repairs to the Municipal Center. All unexpended and unencumbered monies in the fund at the end of any fiscal year 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. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.186 — LA Code / Code revised-statutes / Title 47 / Section 463.186
Special prestige license plate; "Southern University and A&M College Marching Band"
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 Southern University and A&M College Marching Band. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall work in conjunction with the director of the Southern University and A&M College marching band to select the color and design of the plate, provided that the plate shall comply with all requirements of R.S. 47:463(A)(3).

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 charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, to be collected by the department every two years upon renewal of the plate, 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. The annual royalty fee shall be paid by the department to the Southern University System Foundation for deposit into the Human Jukebox Fund, and the Southern University System Foundation shall utilize such funds solely for academic and financial-need-based scholarships for band members and financial assistance for band trips and activities.

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

Acts 2015, No. 32, §1.
La. Rev. Stat. § 47:490.32 — LA Code / Code revised-statutes / Title 47 / Section 490.32
Military honor license plates for "Purple Heart" disabled veterans
Status: in_force

A. The provisions of this Section shall be applicable to "Purple Heart" recipients that have a service-connected disability of fifty percent or more and who are residents of this state.

B. Upon application of a "Purple Heart" recipient who is also a qualified disabled veteran, the secretary shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate on passenger cars, trucks, recreational vehicles, motorcycles, and vans. The license plate shall bear a number prefixed by "DV". "Purple Heart Disabled Veteran" shall be printed under the number.

C. The secretary of the Department of Public Safety and Corrections shall change the design of the military honor license plate for "Purple Heart" recipients who are disabled veterans by enlarging the size of the "Purple Heart" medal on the license plate.

D. No fee shall be charged for the license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.

E. The secretary shall adopt rules 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.

F.(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 pursuant to 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 pursuant to this Section may retain a license plate issued pursuant to 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 pursuant to this Paragraph to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that a "Purple Heart" disabled veteran holds more than one military honor license plate at the time the "Purple Heart" disabled veteran dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.

(3) The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1), which bears the international symbol of accessibility, to any disabled veteran who has or is issued a "Purple Heart" disabled veteran special prestige plate and who requests the hang tag. No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements applicable to hang tags issued pursuant to R.S. 47:463.4. However, any lost, destroyed, or mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C), including payment of the reissuance fee. A person using the hang tag in a vehicle with a disabled veteran license plate is not required to obtain or possess a mobility impairment driver's license or identification card.

Acts 2019, No. 6, §1.
La. Rev. Stat. § 47:783 — LA Code / Code revised-statutes / Title 47 / Section 783
Reports by common or contract carrier
Status: in_force

All common or contract carriers, whether railroads, truck lines, steamships, boat lines, ferries, or other means of transportation, doing business or making deliveries within the State of Louisiana, shall file with the collector, monthly on or before the 15th day of the month succeeding the period covered by the statement, reports showing in detail the quantities of gasoline or motor fuel, lubricating oil, and kerosene delivered by them at points of ultimate destination, or otherwise, whether in tank car lots or otherwise, the date of delivery and by whom and to whom shipped.
La. Rev. Stat. § 47:338.115 — LA Code / Code revised-statutes / Title 47 / Section 338.115
Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

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

B. The proceeds of the tax herein authorized shall be used to provide additional funds for the installation, maintenance, and operation of air conditioning systems in parish schools, including the payment of additional utility costs, and including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes and to provide additional funds for the payment of salaries of teachers and other school employees to the extent funds are available.

C. The sales and use tax so levied shall be imposed by resolution of the Assumption 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 R.S. 47:301 through 317. The resolution imposing said tax shall be adopted by the Assumption Parish School Board 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 a majority of those voting in said election shall 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 R.S. 47:301 through 317.

Acts 1991, No. 186, §1, eff. July 2, 1991; Redesignated from R.S. 33:2737.53 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1007 — LA Code / Code revised-statutes / Title 47 / Section 1007
Audit of reports and records by collector
Status: in_force

The collector may audit and revise any reports filed under this Part and assess additional taxes when found to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title. The collector is also specifically authorized to examine at all reasonable hours, the books, records, and other documents of all persons from whom any tax under this Part is due and owing or as to which the tax is levied in order to determine and provide for a correct check and ascertainment of the amount due the state.
La. Rev. Stat. § 47:1682 — LA Code / Code revised-statutes / Title 47 / Section 1682
Claims to be supported by special invoices
Status: in_force

Refunds of such taxes shall be made only when the claim therefor is supported by special invoices issued by dealers who have obtained special permits pursuant to R.S. 47:1683, and only when the claim therefor is supported by a certificate setting forth that the claimant has used the gasoline for a refundable purpose, together with a sellers invoice. The invoices must have been paid by the claimants and marked paid by dealers and shall be on invoice forms prescribed by the collector of revenue. Claims for refunds must be filed with the collector within six months after the date of the purchase. Amounts refunded shall bear interest at the rate of six percent per annum commencing ninety days after the claim for refund in full compliance with this Part is received by the collector of revenue.

Acts 1950, No. 371, §2. Amended by Acts 1954, No. 500, §1; Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:477 — LA Code / Code revised-statutes / Title 47 / Section 477
Trailers to bear stenciled serial numbers
Status: in_force

Before issuing a license for any semitrailer, trailer, or tandem semitrailer, the deputy secretary of the Department of Public Safety and Corrections shall require the owner to furnish the deputy secretary the serial number of each such vehicle. This serial number shall be stenciled permanently on the rear axle of each vehicle. If the semitrailer, trailer or tandem semitrailer does not have a serial number, then the office of state police shall assign to the owner a serial number and stencil that number permanently on the vehicle. The fee for this service shall be not less than five dollars if the semitrailer, trailer, or tandem semitrailer is brought into the office of state police or a state police headquarters or station for stenciling, and shall be not less than ten dollars if it is necessary for a representative of the office to perform the service in the field. This fee shall be retained by the office of state police to help defray the expenses of administering this Section. The number so assigned and stenciled shall be used in making application for and the licensing of each such vehicle. Any fees charged in excess of said fees shall be adopted pursuant to R.S. 49:950, et seq.

Amended by Acts 1958, No. 152, §1; Acts 1977, No. 427, §1, eff. July 1, 1977; Acts 1986, No. 344, §1.
La. Rev. Stat. § 47:490.12 — LA Code / Code revised-statutes / Title 47 / Section 490.12
Military honor license plates; veterans of the Cold War
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran or retired veteran of the armed forces of the United States who served at a time during the Cold War which began on May 8, 1945, and terminated on December 25, 1991. The license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear the name of the appropriate branch of the armed services and shall designate "COLD WAR VETERAN" or "RETIRED COLD WAR VETERAN" as the case may be.

B. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. Retired members of the armed services of the United States applying for the plates shall present to the issuing official a copy of their active duty retirement orders or other proof of retirement from active service with one of the armed forces of the United States. Veterans of the armed services of the United States who are not retired shall present to the issuing official a copy of their discharge from active service with one of the armed forces of the United States. The charge for the license plate shall be the regular motor vehicle registration license fee.

C. The license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, and vans registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued and by him returned to the issuing official.

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

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:1575 — LA Code / Code revised-statutes / Title 47 / Section 1575
Injunctions prohibited
Status: in_force

No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed in this Sub-title.
La. Rev. Stat. § 47:338.106 — LA Code / Code revised-statutes / Title 47 / Section 338.106
Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
Status: in_force

A. The Livingston Parish School Board is hereby authorized to levy and collect a sales tax of one percent within the parish of Livingston as hereinafter set forth.

B. The sales tax so levied shall be imposed by an ordinance of the Livingston 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 parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board 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 such ordinance.

C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.

D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.

Added by Acts 1973, No. 172, §1; Redesignated from R.S. 33:2737.44 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.14 — LA Code / Code revised-statutes / Title 47 / Section 338.14
City of Minden; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Minden may levy and collect an additional one-half of one percent sales and use tax within the corporate limits of the city. Pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Section 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. 47:338.1.

B. The proceeds of the sales and use tax herein authorized shall be used for such purposes as are determined by the governing authority, 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 the corporate limits of Minden. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

D. The sales and use tax herein authorized shall be in addition to all other sales and use taxes being collected by the 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 1996, No. 22, §1, eff. June 27, 1996; Redesignated from R.S. 33:2711.13 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6028 — LA Code / Code revised-statutes / Title 47 / Section 6028
Louisiana Youth Jobs Tax Credit Program
Status: in_force

A. Purpose. It is hereby found that disadvantaged youth in Louisiana are often unemployed or underemployed through no fault of their own. The purpose of this program is to help young people entering the workforce have a successful start by providing them critical workforce skills that will serve them well for their entire careers.

B. Definitions. For purposes of this Section:

(1) "Department" means the Louisiana Department of Revenue.

(2) "Eligible youth" means an individual who:

(a) Has attained the age of sixteen but not yet attained the age of twenty-four.

(b) Is unemployed prior to being hired by a business that will apply for a credit pursuant to the provisions of this Section.

(c) Will be working in a full-time or part-time position that pays wages that are equivalent to the wages paid for similar jobs, with adjustments for experience and training.

(d) Meets at least one of the following criteria:

(i) Is at least eighteen years old, is no longer in school, and does not have a high school diploma, HiSET or GED credential, or high school equivalency diploma.

(ii) Is a member of a family that is receiving assistance from the Family Independence Temporary Assistance Program.

(iii) Is a member of a family that is receiving benefits through the Supplemental Nutrition Assistance Program.

(iv) Is a member of a family that is receiving assistance from the Kinship Care Subsidy Program.

(v) Is a member of a family that is receiving assistance or benefits under the Temporary Assistance for Needy Families Program.

(vi) Has served time in jail or prison or is on probation or parole.

(vii) Is pregnant or is a parent.

(viii) Is homeless.

(ix) Is currently or was in foster care, extended foster care, or the custody of the Department of Children and Family Services.

(x) Is a veteran.

(xi) Is the child of a parent who is currently incarcerated or was released from incarceration within the past two years.

(xii) Lives in public housing or receives housing assistance such as a Section 8 voucher.

(3) "Full-time position" means a position in which a person works at least thirty-two hours per week.

(4) "Part-time position" means a position in which a person works at least twenty hours per week but less than thirty-two hours per week.

(5) "Secretary" means the secretary of the Louisiana Department of Revenue.

C. Administration of the credit. There shall be allowed a nonrefundable tax credit against income tax for a business that hires one or more eligible youth on or after July 1, 2021. Notwithstanding any provision of this Section to the contrary, no credit shall be granted unless the eligible youth works at least three consecutive months in a full-time or part-time position at the business.

(1) The credit shall be equal to the following for each eligible youth hired:

(a) One thousand two hundred fifty dollars for hiring an eligible youth in a full-time position.

(b) Seven hundred fifty dollars for hiring an eligible youth in a part-time position.

(2) The hiring business shall earn a credit equal to the applicable amount provided in Paragraph (1) of this Subsection in the year in which the eligible youth completes the third consecutive month of work in either a full-time or part-time position.

(3) The hiring business shall not terminate an employee or otherwise reduce its workforce with the intention of creating a new hire eligible for this credit.

(4) The total amount of tax credits granted by the department in any calendar year shall not exceed five million dollars. The department shall by rule establish the method of allocating available tax credits to investors including but not limited to a first-come, first-served system; reservation of tax credits for a specific time; or other method that the department, in its discretion, may find beneficial to the program.

(5) Within sixty days of being hired, each eligible youth shall provide to the hiring business proof of age and of meeting one of the eligibility criteria established in Subparagraph (B)(2)(d) of this Section.

(6) The hiring business shall submit or maintain proof that each eligible youth meets eligibility criteria, as required by the secretary.

D. Application of the credit. (1) The credit shall be allowed against the income tax due from a taxpayer for the taxable period in which the credit is earned. If the tax credit allowed pursuant to this Section exceeds the amount of taxes due from a taxpayer, then the taxpayer may carry forward any unused portion as a credit against subsequent tax liability for a period not to exceed five years. However, in no event shall the amount of the tax credit applied by a taxpayer in a taxable period exceed the amount of taxes due from the taxpayer for that taxable period.

(2) All entities taxed as corporations for Louisiana income tax purposes shall claim any credit on their corporation income tax return.

(3) Individuals, estates, and trusts shall claim their share of any credit on their income tax return.

(4) Entities not taxed as corporations shall claim their share of any credit on the returns of the partners or members as follows:

(a) Corporate partners or members shall claim their share of any credit on their corporation income tax returns.

(b) Individual partners or members shall claim their share of any credit on their individual income tax returns.

(c) Partners or members that are estates or trusts shall claim their share of any credit on their fiduciary income tax returns.

E. Recovery of credits by the department. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561.3.

F. The secretary may promulgate rules in accordance with the Administrative Procedure Act to establish the policies and criteria regarding program eligibility and any other matter necessary to carry out the intent and purposes of this Section.

G. A taxpayer shall not receive any other incentive for the job creation or hiring of an eligible youth for which the taxpayer has received a tax credit under this Section.

H. No credit shall be earned pursuant to the provisions of this Section after December 31, 2025.

Acts 2021, No. 454, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.55 — LA Code / Code revised-statutes / Title 47 / Section 337.55
Assessment of tax shown on face of taxpayer's returns
Status: in_force

A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the collector as an assessment in his official records without the necessity of observing the delays or giving the notice ordinarily required prior to assessment.

B. If the taxpayer fails to accompany his return filed with a proper payment, as required by this Chapter, the collector shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within ten calendar days from the date of the notice. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale as is hereinafter provided.

C. Nothing in this Section shall be construed as denying the right of the taxpayer to pay the assessment under protest or to claim a refund of the assessment after payment, all in a manner as is hereinafter set out in this Chapter.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:287.82 — LA Code / Code revised-statutes / Title 47 / Section 287.82
Corporate deductions; add-back of certain intangible expenses; interest and management fees
Status: in_force

A.(1) For purposes of computing a corporation's Louisiana net income, a corporation shall add-back otherwise deductible interest expenses and costs, intangible expenses and costs, and management fees directly or indirectly paid, accrued, or incurred to, or in connection directly or indirectly with one or more direct or indirect transactions, with one or more related members, except to the extent the corporation shows, upon request of the secretary of the Department of Revenue that the corresponding item of income was in the same taxable year either subject to a tax based on or measured by the related member's net income in Louisiana or any other state, or was subject to a tax based on or measured by the related member's net income by a foreign nation which has an enforceable income tax treaty with the United States, if the recipient was a "resident" as defined in the income tax treaty with the foreign nation. For purposes of this Subsection, the term "subject to a tax based on or measured by the related member's net income" shall mean that receipt of the payment by the recipient-related member is reported and included in income for purposes of a tax on net income, and not offset or eliminated in a combined or consolidated return which includes the payor. Any portion of an item of income that is not attributed to the taxing jurisdiction, as determined by that jurisdiction's allocation and apportionment methodology or other sourcing methodology, is not included in income for purposes of a tax on net income and, therefore, shall not be considered subject to a tax. That portion of an item of income which is attributed to a taxing jurisdiction having a tax on net income shall be considered subject to a tax even if no actual taxes are paid on the item of income in the taxing jurisdiction by reason of deductions or otherwise.

(2) The adjustments required in Paragraph (1) of this Subsection shall not apply to that portion of interest expenses and costs, intangible expenses and costs, and management fees if the corporation establishes that the transaction giving rise to the interest expenses and costs, the intangible expenses and costs, or the management fees between the corporation and the related member did not have as a principal purpose the avoidance of any Louisiana tax. If the transaction giving rise to the interest expenses and costs, intangible expenses and costs, or the management fees has a substantial business purpose and economic substance and contains terms and conditions comparable to a similar arm's length transaction between unrelated parties, the transaction shall be presumed to not have as its principal purpose tax avoidance, subject to rebuttal by the secretary of the Department of Revenue.

(3) The adjustments required in this Subsection shall not apply to that portion of interest expenses and costs, intangible expenses and costs, and the management fees that the corporation establishes was paid, accrued, or incurred, directly or indirectly, by the related member during the same taxable year to a person that is not a related member. A corporation shall not be required to add to its taxable income more than once any amount of interest expenses and costs, intangible expenses and costs, or management fees that the corporation pays, accrues, or incurs to a related member described in Paragraph (1) of this Subsection.

B. Nothing in this Section shall be construed to allow any item to be deducted more than once, or to allow a deduction for any item that is excluded from income, or to allow any item to be included in the Louisiana taxable income of more than one taxpayer.

Acts 2016, 1 st Ex. Sess., No. 16, §1, eff. March 10, 2016.

NOTE: See Acts 2016, 1 st Ex.Sess., No. 16, §2, regarding applicability.
La. Rev. Stat. § 47:463.93 — LA Code / Code revised-statutes / Title 47 / Section 463.93
Special prestige license plates; Upper Room Bible Church
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates which may be issued, upon application, to any member of the Upper Room Bible Church. The license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the Upper Room Bible Church, provided that it is in compliance with R.S. 47:463(A)(3).

B. The charge for this special license plate shall be a one-time fee of three dollars for each plate, which shall be in addition to the regular motor vehicle registration license tax and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative cost.

C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section in accordance with the Administrative Procedure Act.

D. 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 Upper Room Bible Church logo have been executed.

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

Acts 2001, No. 692, §1; Acts 2001, No. 1001, §1.
La. Rev. Stat. § 47:7001 — LA Code / Code revised-statutes / Title 47 / Section 7001
Rules and regulations and fees
Status: in_force

The Department of Public Safety and Corrections, office of state police, shall promulgate rules and regulations and charge reasonable fees relating to the registration and control of the manufacture, sale, distribution, transportation, and repair of gaming equipment within this state for use outside this state. The fees collected by the department for the registration and licensing shall be deposited immediately upon receipt into the state treasury after deducting those funds appropriated by the legislature for the enforcement of this Chapter.

Acts 1987, No. 443, §1.
La. Rev. Stat. § 47:463.63 — LA Code / Code revised-statutes / Title 47 / Section 463.63
Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"
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 in good standing with the Louisiana Notary Association.

B. The secretary shall determine the design of the plate issued under the provisions of this Section, provided such design shall bear the logo of the Louisiana Notary Association on the left side of the plate and the phrase "Civil Law Notary" below the license plate number.

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

D. The procedure for issuing the prestige plate shall be as follows:

(1) The applicant shall make application and pay the fee to the office of motor vehicles.

(2) The applicant shall present to the office of motor vehicles the original certificate indicating current membership in the Louisiana Notary Association or a certified copy of an original certificate indicating such membership. Any copy of an original certificate shall be certified by a notary other than the applicant.

(3) Application for renewal of such prestige plate shall require presentation of the same certification indicating current membership in the Louisiana Notary Association.

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

F. The department shall approve any logo, symbol, or design before production of such plates is commenced.

Acts 1999, No. 756, §1.
La. Rev. Stat. § 47:818.18 — LA Code / Code revised-statutes / Title 47 / Section 818.18
Floor-stocks tax
Status: in_force

A. There is hereby imposed a floor-stocks tax on gasoline or diesel fuel owned by any person on July 1, 2006, if:

(1) No tax was imposed on the gasoline under R.S. 47:711 or diesel fuel under R.S. 47:802 as it existed on July 1, 2006; and

(2) Tax would have been imposed on the gasoline or diesel fuel by this Act 1 had the provisions been in effect for the periods prior to July 1, 2006.

B. The rate of the tax imposed by this Section shall be the amount of tax imposed under this Part on July 1, 2006.

C. Any person owning gasoline or diesel fuel on July 1, 2006, to which the tax imposed by this Section applies, shall be liable for the tax.

D. Persons in possession of taxable fuel in storage as of the close of the business day preceding July 1, 2006, shall:

(1) Take an inventory at the close of the business day preceding July 1, 2006, to determine the gallons in storage for purposes of determining the floor-stocks tax.

(2) Report the gallons listed in Paragraph (1) of this Subsection on forms provided by the secretary, not later than the first day of the first month following July 1, 2006.

(3) Remit the tax levied under this Section no later than the first day of the sixth month following July 1, 2006.

E. Persons failing to file the inventory report shall be subject to the penalty as provided in R.S. 47:818.24(D). Persons not paying the tax herein provided by the date specified shall incur interest and penalty on the unpaid tax as provided in the administrative provisions in Chapter 18 of this Subtitle.

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

1 Acts 2005, No. 252.
La. Rev. Stat. § 47:831 — LA Code / Code revised-statutes / Title 47 / Section 831
Records; rules and regulations
Status: in_force

A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.

B. The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.

C. The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter.

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. § 47:338.205 — LA Code / Code revised-statutes / Title 47 / Section 338.205
City of Mansfield; hotel occupancy tax; authorization
Status: in_force

A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Mansfield may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed three percent of the rent or fee charged for such occupancy.

(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).

B. The governing authority of the city of Mansfield shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting on the proposition at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

C. The governing authority may enter into a contract, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all other taxes levied upon the occupancy of hotel rooms located within the city.

D. Except as provided in Subsection C of this Section, the proceeds of the tax shall be deposited in the general fund of the city of Mansfield and shall be used solely for public purposes within the city.

Acts 2010, No. 922, §1, eff. July 1, 2010; Redesignated from R.S. 33:2740.18.4 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:335.3 — LA Code / Code revised-statutes / Title 47 / Section 335.3
Policy
Status: in_force

The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:337.68 — LA Code / Code revised-statutes / Title 47 / Section 337.68
Prescription of assessments as judgments
Status: in_force

Any tax, penalty, interest, or other charges duly assessed under this Chapter, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the state of Louisiana in accordance with the constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:818.5 — LA Code / Code revised-statutes / Title 47 / Section 818.5
Louisiana Truck Center, authorization
Status: in_force

The secretary of the Department of Revenue shall provide the personnel and equipment required to fully implement the provisions of R.S. 32:390.23 as it relates to taxes and fees assessed and collected by this department.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:338.48 — LA Code / Code revised-statutes / Title 47 / Section 338.48
Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
Status: in_force

A. The respective governing bodies of the parishes of Madison, Iberville, East Feliciana, West Baton Rouge, Ascension, St. John the Baptist, St. Charles, St. Tammany, St. James, St. Landry, Iberia, Pointe Coupee, Rapides, St. Mary, Concordia, Assumption, Lafayette, St. Martin, Vermilion, Union and Franklin are hereby authorized to levy and collect within each such parish a tax of not exceeding one percent 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 presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of any tax so imposed thereunder, and any procedural details necessary to be established to supplement the provisions of said Sections and to make said provisions applicable to taxes imposed hereunder shall be fixed by resolution of the governing body of the parish. The governing body of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The governing body of any parish imposing taxes hereunder is authorized to establish the formula or method of allocating the avails or proceeds of the tax in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided.

B. The levy, collection and use of the proceeds of the sales tax herein authorized to be levied shall be subject to and be governed by the provisions of R.S. 47:338.65 through 338.78 in all respects.

Acts 1957, No. 50, §1. Amended by Acts 1961, No. 59, §1; Acts 1962, No. 155, §§1, 2; Acts 1964, No. 17, §1; Acts 1964, No. 25, §1; Acts 1965, No. 134, §1; Acts 1966, No. 400, §1; Acts 1968, No. 34, §1; Acts 1968, No. 616, §1; Acts 1974, No. 379, §1; Acts 1974, No. 484, §1; Acts 1974, No. 528, §1; Acts 1976, No. 543, §1; Redesignated from R.S. 33:2721 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:7003 — LA Code / Code revised-statutes / Title 47 / Section 7003
Licensing requirements
Status: in_force

A. Every person who manufactures, sells, distributes, transports, or repairs any gaming equipment within this state for use outside this state or who proposes to engage in the manufacture, sale, distribution, transportation, or repair of any gaming equipment within this state for use outside this state, shall obtain a license issued by the department in accordance with the rules and regulations promulgated by it.

B. The following persons shall not be required to obtain a license and may lawfully possess gaming equipment under the provisions of this Chapter:

(1) An agent, or an employee thereof, of any registered manufacturer, seller, distributor, transporter, or repairman of any gaming equipment if such agent is acting in the usual course of his business or employment.

(2) A common or contract carrier or warehouseman, or an employee thereof, whose possession of any gaming equipment is in the usual course of his business or employment.

(3) A person using the gaming equipment in a lawful manner as provided by law.

C. The department shall not waive the requirement for licensing of any manufacturer, seller, distributor, transporter, or repairman.

D. A separate license shall be required at each principal place of business or professional practice where the applicant manufactures, sells, distributes, transports, or repairs gaming equipment.

E. The department may inspect the establishment of a licensee or applicant for licensing in accordance with the rules and regulations promulgated by it.

F.(1) Any licensee shall submit to the department data on the use and transactions involving the sale or distribution of gaming equipment.

(2) The department may promulgate rules and regulations necessary to implement the provisions of this Subsection, including but not limited to the scope of such data, the form in which it is to be submitted, and the time requirements for such submission.

G. The Department of Public Safety and Corrections, office of state police, may issue a temporary special letter of authorization for the display of gaming equipment by gaming manufacturers and distributors at trade shows or conventions having a legal capacity to hold two hundred fifty or more persons. The gaming equipment shall be maintained in display only mode and shall be used only for display purposes. No gaming equipment shall be capable of accepting any token, coin, or currency or dispensing any currency, coin, token, premium, merchandise, or anything of value or anything which is redeemable for anything of value. The term of the special letter of authorization provided for by this Subsection shall not exceed fifteen consecutive days.

H. Notwithstanding any provision of law to the contrary, the Department of Public Safety and Corrections, office of state police, may issue a temporary special letter of authorization for the conducting of raffles or drawings at trade shows or conventions having a legal capacity to hold two hundred fifty or more persons. The term of the special letter of authorization provided for by this Subsection shall not exceed fifteen consecutive days.

I. No special letter of authorization shall be issued under the provisions of Subsection H of this Section unless:

(1) The applicant is an agent or representative of an organization holding a convention, trade show, or exposition in a hotel or convention facility or convention center located within Louisiana and at least two hundred people are registered to participate in that convention.

(2) Cash prizes are not to be awarded and merchandise prizes are not to be repurchased.

J. The Department of Public Safety and Corrections, office of state police, shall adopt and submit to the Louisiana Register rules necessary to implement the provisions of Subsections G through I of this Section not later than September 15, 1999. Those rules shall be adopted in accordance with the provisions of the Administrative Procedure Act.

Acts 1987, No. 443, §1; Acts 1999, No. 321, §1.
La. Rev. Stat. § 47:151 — LA Code / Code revised-statutes / Title 47 / Section 151
Unadjusted basis; property acquired during affiliation
Status: in_force

In the case of property acquired by a corporation, during a period of affiliation, from a corporation with which it was affiliated, the basis of such property after such period of affiliation, shall be determined in accordance with regulations prescribed by the collector, without regard to inter-company transactions in respect to which gain or loss was not recognized.

For the purpose of this Section, the term "period of affiliation" means the period during which such corporations were affiliated, determined in accordance with the law applicable thereto, but does not include any taxable year beginning on or after January 1, 1934.
La. Rev. Stat. § 47:481 — LA Code / Code revised-statutes / Title 47 / Section 481
Disposition of collections
Status: in_force

Except as provided in R.S. 47:480, all fees and taxes provided for in this Chapter, including the permit fees, shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the account of the Transportation Trust Fund, the State Highway Improvement Fund, state highway fund No. 2, the New Orleans Ferry Fund, and the Regional Maintenance and Improvement Fund, as provided by law.

Added by Acts 1950, No. 20, §2; Acts 1999, No. 897, §1, eff. July 2, 1999; Acts 2000, 2d Ex. Sess., No. 3, §1, eff. June 30, 2000; Acts 2006, No. 708, §1, eff. July 1, 2006; Acts 2008, 2 nd Ex. Sess., No. 11, §1, eff. March 24, 2008; Acts 2011, No. 390, §1, eff. July 1, 2012; Acts 2012, No. 865, §2, eff. Jan. 1, 2013; Acts 2013, No. 273, §1, eff. July 1, 2013; Acts 2019, No. 362, §4, eff. June 11, 2019.
La. Rev. Stat. § 47:512 — LA Code / Code revised-statutes / Title 47 / Section 512
Casual trips of foreign vehicles
Status: in_force

Subject to the rules and regulations prescribed by the commissioner, casual, irregular, occasional and unscheduled trips may be made into this state by foreign vehicles of nonresident owners, or by vehicles owned by the residents of another state or country, in the absence of any reciprocal agreements, without registration or the payment of a license fee as required by this Chapter, only when special permission from the commissioner has been obtained in each instance covering such casual, irregular, occasional and unscheduled operations.

The Division of State Police or the commissioner, shall determine when such trips are casual, occasional, irregular or not scheduled, and issue or cause to be issued such permissions therefor, as in its or his discretion, are deemed proper and appropriate. It shall also be the function, duty and right of the Division of State Police or the commissioner to determine under general rules or in specific instances as to the application of this section and of R.S. 47:511.
La. Rev. Stat. § 47:338.63 — LA Code / Code revised-statutes / Title 47 / Section 338.63
Authorization to levy and collect additional sales and use tax in Richland Parish
Status: in_force

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

B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Richland 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 sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Richland 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 Richland 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 Richland 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.

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.

E. The proceeds of the tax authorized pursuant to this Section shall be used for such lawful purposes as are determined by the governing authority of Richland Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 2006, No. 135, §1, eff. July 1, 2006; Redesignated from R.S. 33:2721.15 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:322.20 — LA Code / Code revised-statutes / Title 47 / Section 322.20
Disposition of certain collections in Plaquemines Parish
Status: in_force

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 Plaquemines 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 monies into the Plaquemines Parish Visitor Enterprise Fund. The monies shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.

Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.85 — LA Code / Code revised-statutes / Title 47 / Section 463.85
Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation
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 Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation, hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Worthy Matron of the organization or her designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.

B. The license plate shall be issued upon application to any member in good standing of the organization.

C. An annual royalty fee of twelve dollars and fifty cents for use of the organization's logo shall be collected from the applicant and forwarded to the organization for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle 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 the administrative costs.

D. The monies received from the royalty fees by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. Additionally, the monies may be used for the purchase of equipment and supplies for and the operation expenses of the youth camp known as Chicota Youth Camp. The organization shall be responsible for establishing and disbursing the funds for the scholarship program and for the disbursement of funds for Chicota Youth Camp.

E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when both 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 one thousand 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 royalty 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 2001, No. 662, §1.
La. Rev. Stat. § 47:463.167 — LA Code / Code revised-statutes / Title 47 / Section 463.167
Special prestige license plates; "Hunters for the Hungry Louisiana"
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 "Hunters for the Hungry Louisiana" plate, 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 license plate color and design shall be selected by the board of directors of the Hunters for the Hungry Louisiana, a nonprofit corporation qualified as tax exempt pursuant to Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with R.S. 47:463(A)(3), and shall bear the words "Hunters for the Hungry Louisiana".

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, which 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 costs.

E. The annual royalty fee collected by the department shall be forwarded to Hunters for the Hungry Louisiana. The monies received from the royalty fees shall be used solely for the support of programs administered by Hunters for the Hungry Louisiana.

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

Acts 2014, No. 29, §1; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 362, §§6, 7, eff. June 11, 2019; Acts 2019, No. 404, §1, eff. July 1, 2020; Acts 2020, 1 st Ex. Sess., No. 10, §9, eff. July 9, 2020.
La. Rev. Stat. § 47:2233 — LA Code / Code revised-statutes / Title 47 / Section 2233
Leasing adjudicated property; use of income to pay taxes or assessments
Status: in_force

The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on commercially reasonable terms and collect rentals. The political subdivision shall apply the rentals first to the payment of all costs of court incurred in the proceeding. Thereafter, all rental income shall be applied against any taxes, charges imposed pursuant to R.S. 33:1236, or paving or other local improvement assessments due against the property. When all of the obligations have been paid in full, the political subdivision shall issue a proper certificate of redemption and surrender its possession of the property.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:535 — LA Code / Code revised-statutes / Title 47 / Section 535
Authority of state police not restricted
Status: in_force

Nothing contained in this Chapter shall be held to prohibit or prevent the proper enforcement officers of the Division of State Police or authorized representatives of the commissioner from entering upon and exercising the functions of their office or capacity or performing their duties in the enforcement of the provisions of this Chapter, upon any street, road, highway, ferry, bridge or tunnel in this state, whether or not located in whole or in part within the corporate limits of any incorporated municipality of whatsoever size or population. In so doing these officers shall observe and obey the traffic and police regulations of such municipalities and shall, whenever practicably possible, cooperate with the police department of such municipalities, who shall aid and assist them in the enforcement of the provisions of this Chapter and the collection of the taxes due hereunder.
La. Rev. Stat. § 47:1008 — LA Code / Code revised-statutes / Title 47 / Section 1008
Certain acts declared misdemeanors; penalties; venue
Status: in_force

It is unlawful for any person who is required to file a report or pay any tax by this Part or any regulation issued under its authority, or any officer or agent of any such person:

(1) To fail, neglect, or refuse to keep such books of accounts and records as necessary to clearly show the gross receipts on which a tax is levied; or

(2) To fail, neglect, or refuse to file any such report with the collector at the time and in the form required; or

(3) To make any false statement in any said report; or

(4) To make any false representation to the collector as to any public utility as to which a tax is levied by this Part.

Any person violating any provision of this Section shall be fined not to exceed five hundred dollars or imprisoned for not more than six months, or both.

Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty, not to exceed five hundred dollars ($500.00) for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.

The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the taxpayer, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
La. Rev. Stat. § 47:287.526 — LA Code / Code revised-statutes / Title 47 / Section 287.526
Shipowners' protection and indemnity associations
Status: in_force

There shall not be included in gross income the receipts of shipowners' mutual protection and indemnity associations which are not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder; but such corporations shall be subject to the tax imposed by this Part on their Louisiana taxable income from interest, dividends, and rents earned within or derived from sources within this state, for a taxable year, the same as any nonexempt corporation.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:150 — LA Code / Code revised-statutes / Title 47 / Section 150
Unadjusted basis; wash sales of stock
Status: in_force

If the property consists of stock or securities the acquisition of which, or the contract or option to acquire which resulted in the nondeductibility (under R.S. 47:160 relating to wash sales) of the loss from the sale or other disposition of substantially identical stock or securities, then the basis shall be the basis of stock or securities so sold or disposed of, increased or decreased, as the case may be, by the difference, if any, between the prices at which the property was acquired and the price at which such substantially identical stock or securities were sold or otherwise disposed of.
La. Rev. Stat. § 47:2146 — LA Code / Code revised-statutes / Title 47 / Section 2146
Movable property; additional sanction for tax collection
Status: in_force

A. When it is necessary, the tax collector shall seize, advertise in the manner provided for judicial advertisement, and sell any other property belonging to the tax debtor to collect the taxes, interest, and costs due by the debtor for whatever it will bring in cash, without appraisement, and in such case, the tax collector shall make sales of the property of delinquent tax debtors as often as he is able to find any property of the debtors, until all the taxes, interest, and costs due by them are paid.

B. If the collector cannot make a seizure of the movable property liable for the tax assessed against it, either because of the nature of the property assessed or because the owner or his representative holds it in his possession or under his control in such a manner that the tax collector cannot lay hands upon it and refuses on demand to deliver the same to the tax collector, the tax collector shall have the power to seize any other property belonging to the tax debtor, or he may take into the court having jurisdiction of the subject matter a summary rule upon the person assessed or his representative, as the case may be, returnable in five days, in vacation as well as term time, to compel the delivery to him of said property or so much thereof, if the same be divisible in kind, as may be necessary to realize at public sale the amount of the taxes, costs, and penalties. All answers to rules shall be in writing and shall set forth specifically all defenses relied on by the tax delinquent and shall be made on or before the time in which the rule is made returnable. If the tax collector employs the services of an attorney to bring a summary rule to compel delivery of property, the tax debtor shall pay the sum of twenty percent of the taxes, penalties, and interest due by the debtor, as attorney fees, which amount shall be collectable in the same manner as the taxes, interest, penalties, and costs due by such debtor.

C. The tax collector is authorized to seize and sell any growing or gathered crops or shares therein whenever such seizure may be necessary to collect taxes assessed. The tax collector is also authorized to proceed in the courts to procure the garnishment of any salary, compensation, or reward for personal services, or of any obligations, rights, credits, or debts due to the tax debtor in any form whatever whenever such garnishment may be necessary to collect such taxes. No deposits or security for costs shall be required in such cases.

D. The state and its subdivisions and all cities, towns, and villages shall have a first lien and privilege on all movable property for the payment of all taxes on personal property, in all judicial or insolvency proceedings, receiverships, or liquidations, whether seizure has been made or not, for such taxes previous to such proceedings, receiverships, or liquidations.

E. All movable property sold for the collection of delinquent taxes shall be immediately delivered without the right of redemption into actual possession of the purchaser by the tax collector, who shall have full authority and power to make all the seizures necessary to take and deliver such actual possession.

F. However, if the tax collector is unable to locate the debtor, any of the movable property liable for the said tax, or any other movable property belonging to the tax debtor, the said tax collector shall make a notation on the tax rolls "NO PROPERTY FOUND". Making such notation on the tax rolls shall relieve said tax collector from any further obligation for the collection of said tax, provided, however, nothing herein shall discharge the obligation of the tax debtor, and if property is found or the tax debtor is located, the tax collector shall proceed to collect such taxes as are due.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No. 411, §§2, 4, eff. Jan. 1, 2026.

NOTE: Redesignated from R.S. 47:2145.

NOTE: Former R.S. 47:2146 redesignated as R.S. 47:2147 by Acts 2025, No. 411, §4.
La. Rev. Stat. § 47:315.4 — LA Code / Code revised-statutes / Title 47 / Section 315.4
Sales and use tax credit; waiver of homestead exemption
Status: in_force

A taxpayer shall be entitled to a credit for the amount of ad valorem taxes paid on property to which the taxpayer is entitled to a homestead exemption but elects to waive that exemption as provided in R.S. 47:1711. This credit shall be applicable to local sales and use taxes collected by the single tax collector for the parish in which the taxpayer filed the waiver required by R.S. 47:1711(B). The amount of the credit shall be equal to the lesser of the total amount of local sales and use taxes paid by the taxpayer or the total amount of ad valorem taxes that are paid as a result of the waiver of the taxpayer's homestead exemption. The single tax collector shall allocate the credit to each taxing authority in the parish in a proportion equal to the percentage of the total sales tax collections for each taxing authority for the previous calendar year compared to the total sales tax collections for the parish as a whole for the previous calendar year. However, no credit shall be allocated to any taxing authority which does not levy ad valorem taxes subject to the homestead exemption.

Acts 1999, No. 1266, §1, eff. July 12, 1999.
La. Rev. Stat. § 47:185 — LA Code / Code revised-statutes / Title 47 / Section 185
Employees trusts
Status: in_force

A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by the employer, or employees, or both, for the purpose of distributing to the employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under R.S. 47:181, but the amount actually distributed or made available to any distributee shall be taxable to him the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
La. Rev. Stat. § 47:1503 — LA Code / Code revised-statutes / Title 47 / Section 1503
Powers of authorized representatives of collector
Status: in_force

Any duly authorized representative of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this Sub-title.
La. Rev. Stat. § 47:338.24.5 — LA Code / Code revised-statutes / Title 47 / Section 338.24.5
City of Scott; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Scott may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality.

B. The tax authorized by this Section shall be in addition to all other taxes which the city of Scott 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 Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any other political subdivision. The authority granted in this Section shall not limit any prior taxing authority granted to the city of Scott or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed any constitutional or statutory rate limitations.

C.(1) The sales and use tax shall be imposed by ordinance of the governing authority of the city of Scott 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 this Chapter; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

(2) If approved, the tax shall expire in ten years from its initial levy as provided for in the ballot proposition approved by a majority of the qualified electors voting on the proposition held at an election for that purpose. The tax may be renewed for an additional ten years only after the question of its imposition has been approved by a majority of the qualified electors voting on the proposition held at an election for that purpose prior to the expiration of the initial tax.

D. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in this Chapter.

E. The proceeds of the tax authorized by this Section shall be used for emergency services provided by the fire and police departments and divided equally between the departments.

F. Repealed by Acts 2020, No. 270, §2, eff. June 11, 2020.

Acts 2018, No. 34, §1, eff. May 10, 2018; Acts 2020, No. 270, §§1, 2, eff. June 11, 2020.
La. Rev. Stat. § 47:148 — LA Code / Code revised-statutes / Title 47 / Section 148
Basis to corporations
Status: in_force

A. Property acquired by issuance of stock or as paid-in surplus. If property was acquired on or after January 1, 1956, by a corporation,

(1) in connection with a transaction to which R.S. 47:133 E (relating to transfer of property to corporation controlled by transferor) applies, or

(2) is paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer.

B. Transfers to corporations. If property was acquired by a corporation in connection with a reorganization to which this Chapter applies, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer. This Subsection shall not apply if the property acquired consists of stock or securities in a corporation a party to the reorganization, unless acquired by the issuance of stock or securities of the transferee as the consideration in whole or in part for the transfer.

C. Special rule for certain contributions to capital.

(1) Property other than money. Notwithstanding Subsection A(2) of this Section, if property other than money,

(a) is acquired by a corporation, on or after January 1, 1956, as a contribution to capital, and

(b) is not contributed by a shareholder as such, then the basis of such property shall be zero.

(2) Money. Notwithstanding Subsection A(2) of this Section, if money,

(a) is received by a corporation, on or after January 1, 1956, as a contribution to capital, and

(b) is not contributed by a shareholder as such, then the basis of any property acquired with such money during the 12-month period beginning on the day the contribution is received shall be reduced by the amount of such contribution. The excess (if any) of the amount of such contribution over the amount of the reduction under the preceding sentence shall be applied to the reduction (as of the last day of the period specified in the preceding sentence) of the basis of any other property held by the taxpayer. The particular properties to which the reductions required by this paragraph shall be allocated shall be determined under regulations prescribed by the collector.

Amended by Acts 1958, No. 443, §7.
La. Rev. Stat. § 47:822 — LA Code / Code revised-statutes / Title 47 / Section 822
Imposition of tax
Status: in_force

There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive or abandoned site or who removes hazardous waste from a site as a result of a remediation or closure plan approved by the secretary of the Department of Environmental Quality shall not be subjected to imposition of this tax when the hazardous waste is disposed of or treated to render it less hazardous.

Acts 1990, No. 391, §1, eff. Aug. 1, 1990.
La. Rev. Stat. § 47:6106 — LA Code / Code revised-statutes / Title 47 / Section 6106
Credit for child care directors and staff
Status: in_force

A. There shall be a credit against Louisiana individual income tax refundable as provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff. The tax credit shall be for the following amounts and shall be based upon the following qualifications, but shall be adjusted for inflation as provided for in Subsection C of this Section:

Child Care Director and Child Tax

Care Staff Qualification Credit

Level Four Director or Level Four Staff $3,000

Level Three Director or Level Three Staff $2,500

Level Two Director or Level Two Staff $2,000

Level One Director or Level One Staff $1,500

B. The various levels of qualification for the tax credit for eligible child care directors and eligible child care staff as provided for in Subsection A of this Section shall be as defined in the Department of Children and Family Services state practitioner registry in Title 48 of the Louisiana Administrative Code, as amended.

C. Beginning calendar year 2009, the tax credit amounts provided for in Subsection A of this Section shall be adjusted annually for each calendar year by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as prepared by the United States Department of Labor, Bureau of Labor Statistics, as determined by the secretary of the Department of Revenue on December first of the preceding calendar year.

D. In order to receive the credit provided for in this Section, the child care director or staff person shall file with his income tax return an attestation form provided by the State Practitioner Registry verifying that the individual meets all the requirements and qualifications of a child care director or staff person for the level claimed.

E. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.

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. § 47:1525 — LA Code / Code revised-statutes / Title 47 / Section 1525
Louisiana Tax Institute; membership, terms, and duties and powers
Status: in_force

A. There is hereby established within the legislature the Louisiana Tax Institute, hereinafter referred to as "Institute" which shall be a public body and shall serve as the official advisory tax law revision and tax law reform agency of the state of Louisiana.

B.(1) The Institute shall be governed by a board of eleven members which shall include:

(a) The secretary of the Department of Revenue, or his designee.

(b) A member of the governor's executive staff appointed by the governor, or his designee.

(c) A member from the Society of Louisiana Certified Public Accountants appointed by the chairman of the Board of the Society of Louisiana Certified Public Accountants from a list of three names submitted by the organization.

(d) Repealed by Acts 2020, No. 300, §2, eff. June 13, 2020.

(e) One member from the Paul M. Hebert Law Center on the campus of Louisiana State University appointed by the dean of the law center after consultation with the dean of the Louisiana State University E.J. Ourso College of Business.

(f) One member from the Tulane University Law School appointed by the dean of the law school after consultation with the dean of the Tulane University A.B. Freeman School of Business.

(g) One member from the Southern University Law Center appointed by the chancellor of the law school after consultation with the dean of the Southern University College of Business.

(h) One member from the Loyola University College of Law appointed by the dean of the law school after consultation with the dean of the Loyola University New Orleans Joseph A. Butt, S.J. College of Business.

(i) One member appointed by the speaker of the House of Representatives, or his designee.

(j) One member appointed by the president of the Senate, or his designee.

(k) The executive director of the Louisiana Uniform Local Sales Tax Board, or his designee.

(l) One member appointed by the secretary of state, or his designee.

(2)(a) Except for the secretary of the Department of Revenue, the governor's designee and the members appointed by the speaker of the House of Representatives and the president of the Senate, all members of the board shall serve three-year terms, except for initial terms which shall be determined by lot at the first meeting of the board as follows:

(i) Two members shall serve until July 1, 2018.

(ii) Two members shall serve until July 1, 2019.

(iii) Two members shall serve until July 1, 2020.

(b) The secretary of the Department of Revenue, the governor's designee and the members appointed by the speaker of the House of Representatives and the president of the Senate shall serve during the duration of their appointment to those positions.

(3) Vacancies in the membership on the board created by death, resignation, or other than by the expiration of the terms of office of the memberships as defined in Subparagraph (2)(a) of this Subsection shall be filled using the procedure for initial appointments.

(4) Each board member shall serve without compensation from the Institute; however, members may receive per diem or other reimbursement for travel expenses in accordance with the guidelines of the entity they represent.

(5) A board certified tax law specialist shall be appointed by the Board of Tax Appeals from among its members to serve as an ex-officio non-voting member of the Institute's board during the duration of his term in office.

(6) The speaker of the House of Representatives and the president of the Senate shall determine and designate the chairman of the governing board of the Institute.

C. The Louisiana Tax Institute is formed to promote and encourage the clarification and simplification of the tax laws of Louisiana and its political subdivisions. To accomplish these goals, the Institute shall:

(1) Consider needed improvements in both substantive and procedural tax law and make recommendations in accordance with its findings to the legislature.

(2) Examine and study existing laws of Louisiana to discover defects and inequities in the tax laws and make recommendations to address such issues.

(3) Cooperate with the Multistate Tax Commission, the Federation of Tax Administrators, the Louisiana Bar Association, the Society of Louisiana Certified Public Accountants, and other organizations to receive, consider, and propose changes to the tax laws as recommended by these bodies.

(4) Receive and consider suggestions based on decisions of the Louisiana Board of Tax Appeals, the Louisiana Supreme Court and other Louisiana courts, and the public generally, as to needed changes to existing tax law.

(5) Recommend changes in the tax law as needed to modify, conform, and eliminate inequities and to bring the tax law of Louisiana into harmony with other jurisdictions.

(6) Render reports, as needed, to the legislature, and if it deems advisable, to accompany its reports with proposed bills to carry out any of its recommendations.

(7) Recommend the repeal of obsolete provisions in the tax laws.

(8) Organize and conduct meetings and seminars for the discussion of current problems in Louisiana tax laws.

(9) Review proposed and pending legislation and make recommendations thereon.

(10) Consider suggestions from, and work collaboratively with, the executive directors of the Louisiana Assessors Association, the Louisiana Municipal Association, the Police Jury Association of Louisiana, the Louisiana Sheriffs Association, the Louisiana School Board Association, the Louisiana District Attorneys Association, and the Louisiana Association of Tax Administrators when addressing policy issues concerning parish and local government tax issues.

(11) Consider suggestions from, and work collaboratively with, the Public Affairs Research Council, the Council for A Better Louisiana, the Louisiana Association of Business and Industry, Blueprint Louisiana, the Committee of 100 Louisiana, and the Louisiana Budget Project.

D. Any recommendation or report of the Institute shall require the approval of three-quarters of the members of the board.

E. The Institute, in submitting reports to the legislature, shall act solely in an advisory capacity. Its reports, studies, and recommended publications shall be printed and shall be distributed through the secretary of state in the same manner as acts of the legislature.

Acts 2016, No. 568, §1, eff. June 17, 2016; Acts 2020, No. 300, §§1, 2, eff. June 13, 2020.
La. Rev. Stat. § 47:2051.1 — LA Code / Code revised-statutes / Title 47 / Section 2051.1
Ouachita Parish; collection of municipal taxes
Status: in_force

A. The sheriff and tax assessor of Ouachita Parish and the governing authority of the municipality of Monroe, West Monroe, Richwood, or Sterlington may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the respective municipality.

B. Any such agreement shall include all of the following:

(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.

(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.

(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.

(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include:

(a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.

(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.

(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.

(d) Provision for the transfer to the municipality of property which fails to sell.

C. A municipality may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.

Acts 1997, No. 1044, §1.
La. Rev. Stat. § 47:9019 — LA Code / Code revised-statutes / Title 47 / Section 9019
Legislative oversight of corporation rules and regulations
Status: in_force

Legislative oversight of corporation rules and regulations shall be in accordance with the provisions of R.S. 49:966.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995.
La. Rev. Stat. § 47:337.20.1 — LA Code / Code revised-statutes / Title 47 / Section 337.20.1
Collection from certain interstate and foreign transportation dealers
Status: in_force

A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, and who, as a part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.

(2) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction the numerator of which is the taxing jurisdiction's mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due.

(3) Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.

B. For the purpose of calculating the fraction set forth in Subsection A of this Section:

(1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation.

(2) Notwithstanding anything to the contrary, "taxing jurisdiction's mileage" shall not include mileage in the taxing jurisdiction that is a segment of or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in the state of Louisiana and a point offshore beyond the territorial limits of any state.

C. The provisions of this Section shall be interpreted consistently with similar provisions of law in Chapter 2 of this Subtitle, until provisions of this Chapter are amended to provide with respect thereto.

Acts 2005, No. 126, §1, eff. June 22, 2005.
La. Rev. Stat. § 47:2160 — LA Code / Code revised-statutes / Title 47 / Section 2160
Tax lien certificate; effect on other statutory impositions
Status: in_force

The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on the property that were not included in the auction price.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:322.49 — LA Code / Code revised-statutes / Title 47 / Section 322.49
Disposition of certain collections in Orleans Parish
Status: in_force

Notwithstanding the provisions of R.S. 47:322.38, 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) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans Parish under the provisions of R.S. 47:321(C) and 322, 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 New Orleans Quality of Life Fund as provided in and subject to the provisions of R.S. 47:302.56.

Acts 2017, No. 333, §1, eff. July 1, 2017; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:318 — LA Code / Code revised-statutes / Title 47 / Section 318
Disposition of collections
Status: in_force

A. All monies collected under this Chapter shall be immediately paid into the state treasury, upon receipt, and first credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana; then an amount equal to four-tenths of one percent of all monies collected under this Chapter, and Chapters 2-A and 2-B of this Subtitle shall be used as provided in this Section. The dedication of revenues provided for in this Subsection shall in no way be interpreted to include any monies collected pursuant to the taxes imposed under R.S. 47:321.1.

B.(1) There is hereby established in the state treasury a special fund which shall be designated the "Marketing Fund". Of the amount determined pursuant to Subsection A of this Section, two million dollars annually shall be deposited in and credited to the Marketing Fund. 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 on the investment of such monies shall be deposited in the state general fund. All unencumbered and unexpended monies in the fund at the end of each fiscal year shall remain in the fund.

(2) Monies in the fund shall be subject to annual appropriation to Louisiana Economic Development for the following purposes:

(a) A minimum of one million dollars annually for regional or local economic development marketing, following guidelines to be developed by the secretary for objective, performance-based criteria for the distribution of these funds.

(b) A minimum of one million dollars annually for advertising, marketing, and promotional activities.

C. Repealed by Acts 2001, No. 7, §2, eff. July 1, 2001.

D. After satisfying the requirements of Subsection B of this Section, the remaining portion of the amount determined pursuant to Subsection A of this Section shall be deposited in the Louisiana Economic Development Fund created by R.S. 51:2315 dedicated exclusively to Louisiana Economic Development - Debt Service and State Commitments.

Acts 1991, No. 709, §1, eff. July 1, 1991; Acts 1993, No. 881, §1, eff. July 1, 1993; Acts 1995, No. 1186, §1; Acts 1996, 1st Ex. Sess., No. 32, §1; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 50, §1, eff. July 1, 1998; Acts 2001, No. 7, §§1 and 2, eff. July 1, 2001; Acts 2005, No. 153, §1; Acts 2006, No. 608, §2, eff. July 1, 2006; Acts 2013, No. 425, §1, eff. July 1, 2013; Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §§1, 10, eff. July 1, 2020; Acts 2024, No. 590, §3, eff. June 11, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 26, §2, regarding applicability.
La. Rev. Stat. § 47:338.60 — LA Code / Code revised-statutes / Title 47 / Section 338.60
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 three-fourths 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 said 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 1999, No. 16, §1, eff. May 20, 1999; Redesignated from R.S. 33:2721.12 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:46.1 — LA Code / Code revised-statutes / Title 47 / Section 46.1
Amounts received under accident and health plans
Status: in_force

A. Amounts attributable to employer contributions. Except as otherwise provided in this Section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (2) are paid by the employer.

B. Amounts expended for medical care. Gross income does not include amounts referred to in Sub-section A if such amounts are paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for expenses incurred by him for the medical care of the taxpayer, his spouse, and his dependents (as defined in R.S. 47:79(3)).

C. Payments unrelated to absence from work. Gross income does not include amounts referred to in Sub-section A to the extent such amounts:

(1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in R.S. 47:79(3)), and

(2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.

D. Wage continuation plans. Gross income does not include amounts referred to in Sub-section A if such amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work on account of personal injuries or sickness; but this Sub-section shall not apply to the extent that such amounts exceed a weekly rate of $100.00. In the case of a period during which the employee is absent from work on account of sickness, the preceding sentence shall not apply to amounts attributable to the first 7 calendar days in such period unless the employee is hospitalized on account of sickness for at least one day during such period. If such amounts are not paid on the basis of a weekly pay period, the collector shall by regulations prescribe the method of determining the weekly rate at which such amounts are paid.

E. Accident and health plans. For purposes of this Section and R.S. 47:46:

(1) amounts received under an accident or health plan for employees, and

(2) amounts received from a sickness and disability fund for employees maintained under the law of a state, a territory, or the District of Columbia, shall be treated as amounts received through accident or health insurance.

Added by Acts 1958, No. 242, §10.
La. Rev. Stat. § 47:338.161 — LA Code / Code revised-statutes / Title 47 / Section 338.161
Rapides Parish; recall of sales tax
Status: in_force

A. Upon receipt of a petition signed by twenty-five percent of the electorate of Rapides Parish, or of any city, or of any special taxing district in Rapides Parish, the governing authority of Rapides Parish, or of any such city, or such special taxing district in Rapides Parish shall in accordance with the applicable provisions of the Louisiana Election Code submit to the electors of Rapides Parish, or of the respective city, or respective special taxing district in Rapides Parish, a proposition to recall any such parish, city or special taxing district sales or use tax. However the provisions of this Section shall not apply if the proceeds of any such sales or use tax have been pledged to the retirement of any outstanding bonds or any other obligation.

B. Such special recall sales or use tax election shall be called by the governing authority to coincide with the next primary or general congressional, gubernatorial or statewide municipal election after receipt of such petition by such parish, city or district governing authority in accordance with the applicable provisions of the Louisiana Election Code.

C. Notice of the election shall be given in the same manner as provided in R.S. 18:1285. Except as otherwise provided for herein, the election shall be called, held and the returns thereof canvassed and promulgated in accordance with the provisions of the Louisiana Election Code. The proposition to be submitted to the electors shall be substantially in the following form: "Shall the (insert the type of sales or use tax, that is; Rapides Parish, city or special taxing district) sales tax be retained." The ballot to be used in the election shall enable each elector to vote "for" or "against" the proposition. If a majority of the electors voting in the election vote for the proposition, such sales or use tax shall be retained. If a majority of the electors voting in such election vote against the proposition, such sales tax shall be repealed.

Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.53 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:297.4 — LA Code / Code revised-statutes / Title 47 / Section 297.4
Reduction to tax due; certain child care expenses
Status: in_force

A. There shall be a credit from the tax imposed by this Part for child care expenses for which a resident individual is eligible pursuant to the federal income tax credit provided by Internal Revenue Code Section 21 for the same taxable year. The credit shall be calculated using the following percentages :

(1)(a) If the resident individual's federal adjusted gross income is equal to or less than twenty-five thousand dollars, the credit shall be calculated based on the federal tax credit before it is reduced by the amount of the individual's federal income tax and be equal to the following amounts for the following tax years:

(i) For tax years beginning after December 31, 2005 and ending before January 1, 2007, twenty-five percent of the unreduced federal credit.

(ii) For tax years beginning after December 31, 2006 fifty percent of the unreduced federal credit.

(b) For the individuals provided for by this Paragraph, the Louisiana credit shall be allowed without regard to whether they claimed such federal credit.

(2) If the resident individual's federal adjusted gross income is greater than twenty-five thousand dollars and less than or equal to thirty-five thousand dollars, the credit shall be equal to thirty percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.

(3) If the resident individual's federal adjusted gross income is greater than thirty-five thousand and less than or equal to sixty thousand dollars, the credit shall be equal to ten percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.

(4) If the resident individual's federal adjusted gross income is greater than sixty thousand dollars, the credit shall be equal to the lesser of twenty-five dollars or ten percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.

B.(1) If the credit against Louisiana income tax for resident individuals whose federal adjusted gross income is equal to or less than twenty-five thousand dollars exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).

(2) If the credit against Louisiana income tax for resident individuals whose federal adjusted gross income is greater than twenty-five thousand dollars exceeds the amount of such individual's tax liability for the taxable period, then such excess tax credit may be carried forward as a credit against any subsequent tax liability of such individual imposed by this Part for a period not exceeding five years.

Acts 2002, No. 25, §1, eff. for all taxable periods beginning on or after Jan. 1, 2003; Acts 2005, No. 495, §1, eff. July 12, 2005, applicable to all tax years beginning on and after Jan. 1, 2006.
La. Rev. Stat. § 47:463.100 — LA Code / Code revised-statutes / Title 47 / Section 463.100
Special prestige license plates; U.S. Naval Academy
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 U.S. Naval Academy plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be a color and design selected by the president of the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association, shall bear the name of the academy, and shall contain the academy's seal. The Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.

B. The license plate shall be issued upon application to any member or auxiliary member in good standing of the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association.

C. A one-time royalty fee of twenty-five dollars for use of the U.S. Naval Academy's seal shall be collected from the applicant and forwarded to the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle 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 the administrative costs.

D. The secretary shall establish a prestige license plate for the U.S. Naval Academy in accordance with the provisions of this Section when all of the following conditions are met:

(1) All necessary contracts regarding use of the seal have been executed.

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

E. 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 royalty fees, verification that an applicant is a member or auxiliary member of the association, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 966, §1.
La. Rev. Stat. § 47:358 — LA Code / Code revised-statutes / Title 47 / Section 358
Public utilities
Status: in_force

A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:

If the Gross Annual Receipts are:

The Annual License

As Much As

But Less Than

Shall Be:

$ 0

$ 20,000

$ 50

20,000

25,000

60

25,000

37,500

75

37,500

50,000

115

50,000

75,000

150

75,000

100,000

200

100,000

150,000

300

150,000

200,000

450

200,000

250,000

650

250,000

500,000

750

500,000

750,000

1,500

750,000

1,000,000

2,250

1,000,000

1,250,000

3,000

1,250,000

1,500,000

3,750

1,500,000

1,750,000

4,500

1,750,000

2,000,000

5,250

2,000,000

2,250,000

6,000

2,250,000

2,500,000

6,900

2,500,000

.........

7,500

B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only.

C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only.

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.
La. Rev. Stat. § 47:1959 — LA Code / Code revised-statutes / Title 47 / Section 1959
Listing and assessment; assessor's records
Status: in_force

A. The auditor shall furnish to each parish, with the assessment rolls, a blank map of each township in such parish, in book form, four inches to the square mile by scale, divided and subdivided into sections, quarters, and sixteenths of sections. The assessor shall check off on such maps all public lands belonging to the United States and the state of Louisiana; the remainder, he shall write in each sixteenth of a section or other part thereof, the owner's name.

B. The governing authority of each parish in which no abstract of land entries exists shall have one made to conform with the township and range maps of the United States, and in parishes where such abstract exists, the governing authority shall cause it to be revised and completed up to the first day of January of each year, for the use of the assessors.

C. Any person selling or buying real estate and attaching to the act of sale a map for the purpose of describing the property shall file a copy of the map with the assessor of the parish where the property is situated. Any person filing a map with the recorder of conveyances for the purpose of showing the location and describing city, town, or village lots, or for the purpose of showing the location of any addition or subdivision to any town, city, or village, shall also file a copy of the map with the assessor of the parish where the property is located. Any person failing to comply with the provisions of this Subsection shall be fined not more than twenty-five dollars nor less than five dollars or imprisoned for not more than thirty days nor less than ten days.

D. The Register of the State Land Office shall furnish annually, on the first Monday of February, to the assessors of each parish, the list of all the lands that may have been entered or sold during the preceding year, together with the names of the persons entering or purchasing such lands.

E. Any individual, firm, association, or corporation whose business may consist in manufacturing or dealing in articles that are exempt and articles that are not exempt shall be required to keep separate accounts thereof so that the assessor can readily determine the amount of exempt and the amount of taxable property; such individual, firm, association, or corporation shall make a sworn statement thereof within the first twenty days of January of each year. The failure to make a sworn return as herein provided shall constitute a misdemeanor punishable upon conviction by fine or imprisonment, or both, at the discretion of the court.

Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:2604 — LA Code / Code revised-statutes / Title 47 / Section 2604
Authority to issue rules and regulations
Status: in_force

The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part. The secretary shall adopt a uniform system of providing, affixing, and displaying official stamps for marijuana and controlled dangerous substances on which a tax is imposed.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
La. Rev. Stat. § 47:120.351 — LA Code / Code revised-statutes / Title 47 / Section 120.351
Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization
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 Sexual Trauma Awareness and Response (STAR) organization 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 Sexual Trauma Awareness and Response (STAR) organization in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to 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 Sexual Trauma Awareness and Response (STAR) organization 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 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 Sexual Trauma Awareness and Response (STAR) organization to provide testimony with respect to the report.

Acts 2021, No. 3, §1.
La. Rev. Stat. § 47:1431 — LA Code / Code revised-statutes / Title 47 / Section 1431
Filing of petition
Status: in_force

A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.

B. If a taxpayer has complied with the provisions of R.S. 47:337.63, 1576, or 2134, the taxpayer may file a payment under protest petition with the board within the respective periods set forth therein.

C. If a taxpayer disputes an assessment made by a local collector, or a local collector's action or failure to act on a claim for a refund or credit of an overpayment, the taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51, 337.53, or 337.81.

D.(1) In compliance with the provisions of Chapter 2 of Title VI of Book II of the Code of Civil Procedure or other applicable law, an aggrieved party may petition the board concerning a matter authorized pursuant to R.S. 47:1407(7).

(2) Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.

E.(1) Any collector, taxpayer, or other aggrieved party may file a petition or pleading with the board concerning any matter provided for pursuant to R.S. 47:1407(3) or other applicable law, including a rule for bond or other security as provided by law.

(2) The Louisiana Uniform Local Sales Tax Board may file an action for uniformity pursuant to R.S. 47:337.101 in the same manner as a local collector.

(3) The provisions of Subtitle III of this Title concerning district courts shall apply to the board and its Local Tax Division in the same manner as for a district court.

F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax collector, assessor, or the Louisiana Tax Commission, and that action is appealable to the board, the aggrieved party may file a petition with the board in accordance with the provisions of R.S. 47:1998 or 2132, or other applicable law.

(2) Intervention by and joinder of the relevant assessor shall be permitted or required as provided by law.

(3) Nothing in this Subsection shall authorize actions concerning the conduct of tax sales, the nullification of tax sales, or contesting the seizure of movables for collection.

(4) An aggrieved taxpayer may file a petition with the board in accordance with the provisions of R.S. 47:1856 or 1857.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.
La. Rev. Stat. § 47:302.8 — LA Code / Code revised-statutes / Title 47 / Section 302.8
Disposition of certain collections in Lincoln Parish
Status: in_force

A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Lincoln Parish under the provisions of this Chapter 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 "Lincoln Parish Visitor Enterprise Fund".

B. The monies in the Lincoln Parish Visitor Enterprise Fund shall be subject to annual appropriations 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 money in the fund received from Lincoln Parish shall be allocated to the Ruston-Lincoln Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals in Lincoln Parish, and for economic development purposes in Lincoln Parish.

Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.8 — LA Code / Code revised-statutes / Title 47 / Section 463.8
Antique license plates and license plates for antique motor vehicles and motorcycles
Status: in_force

A.(1) The secretary shall establish and issue special license plates for antique motor vehicles, including both pickup trucks and trucks with a gross weight in excess of six thousand pounds, and motorcycles, which are thirty-five years old or older, and shall establish and issue symbols for antique license plates. To obtain such plates and symbols, an applicant shall provide to the secretary a notarized affidavit that the vehicle or motorcycle has not been and will not be materially altered or modified from the original manufacturer's specifications. In addition, such vehicle or motorcycle shall be used primarily for special occasions such as exhibitions, club activities, parades, or other functions of the public interest, or for necessary testing, maintenance, and storage purposes. The plates shall be available upon application through the applicant's local licensing bureau.

(2) These license plates for antique motor vehicles shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle. Such plates may be issued as antique personalized prestige plates for motor vehicles only in the style for personalized prestige plates authorized by R.S. 47:463.2, and such plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle. The plates shall become permanent to the vehicle on which the plates are issued and shall be transferred with the vehicle if it is sold upon payment of established transfer fees. Alternatively, the secretary may allow antique license plates to be used on an antique motor vehicle if the owner of the vehicle presents the antique license plates to the secretary for approval and the antique license plates were issued by this state in the same year as the model year of the motor vehicle. The license plates issued for antique motorcycles shall be used in lieu of the regular registration license plates and shall be issued for the life of the motorcycle.

B.(1)(a) Beginning January 1, 2025, and thereafter, except as provided in Subparagraph (b) of this Paragraph, the fee for issuing special plates for antique motor vehicles or motorcycles shall be a one-time fee of twenty-five dollars and a one-time fee of fifty dollars for the personalized prestige plates.

(b) Beginning July 1, 2025, and thereafter, the fee for issuing special plates for antique motor vehicles which qualify for the sales and use tax exemption in R.S. 47:305.25 shall be one thousand dollars.

(2) The fee for issuing the license plates provided for in this Section to trucks with a gross vehicle weight in excess of six thousand pounds shall be the same as for other antique motor vehicles.

(3) The fee for transferring a special license plate for an antique motor vehicle or an antique license plate to a subsequent owner of the vehicle shall be three dollars.

(4) Vehicles shall be registered as antique, classic, or vintage, upon application for registration and payment of the one-time fee. When the applicant provides a notarized statement that the vehicle being registered has not been used on a public highway during a period of non-registration, fees and penalties for that period shall not be assessed.

C.(1) In addition to the plates issued as provided in Subsections A and B of this Section, the secretary shall establish and issue collector plates for special interest vehicles. The vehicles shall be used primarily for special occasions such as exhibitions, club activities, parades, and other functions of public interest, or for necessary testing, maintenance, and storage purposes.

(2) As used in this Subsection, "special interest vehicle" means a motor vehicle which is twenty-five years old or older, has not been materially modified or altered from the original manufacturer's specifications, and is being preserved by hobbyists because of its historic interest.

(3) The secretary shall determine the color and design of the plates in conjunction with the Louisiana Region Antique Auto Club of America.

(4) The fee for issuing such collector plates shall be five dollars a year, and such plates are to be renewed every five years.

D. Beginning July 1, 2001, all license plates issued for antique motor vehicles shall be issued upon payment of a one-time fee. No additional payment of the regular motor vehicle registration license fee shall be necessary for any owner to permanently retain such plate after that date.

E. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review of the rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.

Added by Acts 1979, No. 168, §2. Amended by Acts 1980, No. 271, §1; Acts 1984, No. 684, §1; Acts 1987, No. 179, §1; Acts 1989, No. 674, §2; Acts 1995, No. 728, §1; Acts 1997, No. 681, §1; Acts 1997, No. 971, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 1999, No. 632, §1; Acts 2001, No. 497, §1, eff. July 1, 2001; Acts 2019, No. 364, §1, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 506, §1, eff. July 1, 2025.

NOTE: See Acts 2019, No. 364, re: applicability.
La. Rev. Stat. § 47:120.131 — LA Code / Code revised-statutes / Title 47 / Section 120.131
Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.
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 Friends of Palmetto Island State Park, Inc. 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 Friends of Palmetto Islands State Park, Inc. 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 Friends of Palmetto Island State Park, Inc. shall use the monies derived from such donations for the purpose of supporting and enhancing the Palmetto Island State Park.

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 Friends of Palmetto Island State Park, Inc. 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 Friends of Palmetto Island State Park, Inc. to provide testimony with respect to the report.

D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return; however, the exemption from the provisions of R.S. 47:120.37(B) shall be inapplicable, inoperable, and of no effect beginning January 1, 2020.

Acts 2012, No. 321, §1, eff. May 25, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016.

NOTE: See Acts 2016, No. 187, §2, regarding applicability.
La. Rev. Stat. § 47:841 — LA Code / Code revised-statutes / Title 47 / Section 841
Imposition of tax
Status: in_force

There is hereby levied a tax upon the sale, use, consumption, handling, or distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor products and electronic cigarettes as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:

A. Cigars.

(1) Upon cigars invoiced by the manufacturer at one hundred twenty dollars per thousand or less a tax of eight percent of the invoice price as defined in this Chapter.

(2)(a) Before January 1, 2026, upon cigars invoiced by the manufacturer at more than one hundred twenty dollars per thousand, a tax of twenty percent of the invoice price as defined in this Chapter.

(b)(i) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced by the manufacturer at more than one hundred twenty dollars per thousand but less than two thousand five hundred dollars per thousand, a tax of twenty percent of the invoice price as defined in this Chapter.

(ii) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced by the manufacturer at two thousand five hundred dollars or more per thousand, a tax of fifty cents per cigar.

(c) Beginning January 1, 2028, and thereafter, upon cigars invoiced by the manufacturer at more than one hundred twenty dollars per thousand, a tax of twenty percent of the invoice price as defined in this Chapter.

B. Cigarettes.

(1) Upon cigarettes, a tax of sixteen twentieths of one cent per cigarette as defined in this Chapter.

(2) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of four twentieths of one cent per cigarette.

(3) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of four-twentieths of one cent per cigarette as referenced in Article VII, Section 4.1 of the Constitution of Louisiana.

(4) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of seven-twentieths of one cent per cigarette.

(5) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of five-twentieths of one cent per cigarette.

(6) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of two and ten-twentieths of one cent per cigarette.

(7) In addition to all other taxes levied pursuant to this Subsection, there is hereby levied an additional tax of one and two-twentieths of one cent per cigarette.

C. Smoking Tobacco. Upon smoking tobacco, a tax of thirty-three percent of the invoice price as defined in this Chapter.

D. Rules and regulations. The collector shall adopt and promulgate rules and regulations, which shall have the effect of law, for the administration and enforcement of the provisions of this section, with specific authority as to the filing of inventory report and payment of additional taxes due. He also may adopt and promulgate rules and regulations establishing or requiring the establishing of an inventory where the dealer fails to timely declare and file the inventory with the collector on the specified date, and for the revaluation of tax stamps in possession of the dealer.

E. Smokeless tobacco. Upon smokeless tobacco, a tax of twenty percent of the invoice price as defined in this Chapter.

F. Vapor products and electronic cigarettes. Upon vapor products and electronic cigarettes, a tax of fifteen cents per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.

G.(1) The Tobacco Regulation Enforcement Fund, hereinafter referred to as the "fund", is hereby established in the state treasury as a special fund to provide support for enforcement activities of the office of alcohol and tobacco control. The source of monies for the fund shall be a portion of the avails of the state tax on cigarettes as provided herein.

(2) 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 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 state treasurer shall annually deposit into the fund an amount equal to the avails of one-quarter of one-twentieth of one cent per cigarette from the tax on cigarettes imposed pursuant to this Section. Monies in the fund shall be subject to appropriation by the legislature and then only to the office of alcohol and tobacco control for purposes of tobacco regulation enforcement. All unexpended and unencumbered monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund, and all earnings on investment of the fund shall be deposited into the fund.

Acts 1970, No. 252, §1; Acts 1974, No. 413, §1, eff. Jan. 1, 1975; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1990, No. 390, §§3, 5, eff. Aug. 1, 1990; Acts 2000, No. 32, §§1, 2, eff. July 1, 2000; Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2002, No. 21, §1, eff. July 1, 2002; Acts 2006, No. 752, §1, eff. July 1, 2006; Acts 2015, No. 94, §1; Acts 2016, 1 st Ex. Sess., No. 4, §1; Acts 2023, No. 414, §4, eff. July 1, 2023; Acts 2025, No. 266, §1, eff. Jan. 1, 2026; Acts 2025, No. 516, §1, eff. July 7, 2025.

NOTE: SEE ACTS 2002, NO. 19, §2.

NOTE: See Acts 2015, No. 94, §§2 and 3, re: applicability and effectiveness of certain provisions.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 4, §2, regarding applicability.
La. Rev. Stat. § 47:338.165 — LA Code / Code revised-statutes / Title 47 / Section 338.165
Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
Status: in_force

A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district to be designated as the Ward Five and Ward Eight Sales Tax District of St. Mary Parish. The district shall be composed of Ward Five and Ward Eight of St. Mary Parish. However, no municipality, or any portion thereof, situated within Ward Five or Ward Eight shall be included within the sales tax district unless the governing authority of the municipality to be included concurs, by resolution duly adopted, in its inclusion.

B. The sales tax district shall be created by ordinance of the police jury of St. Mary Parish. The governing authority thereof shall be a three-member board, and its domicile shall be the regular meeting place of the town of Berwick. The board shall be composed of one member selected and appointed by the governing authority of the municipality of Patterson, one member selected and appointed by the governing authority of the municipality of Berwick, and one member selected and appointed by the police jury of St. Mary Parish. The members shall serve until replaced by their respective bodies and shall serve without pay. The board members shall be the officers of the sales tax district.

C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the aforementioned three-member board, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the 1974 Constitution of Louisiana to levy and collect an additional sales and use tax not exceeding three-tenths of one percent within the district, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance or resolution of the aforementioned three-member board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. 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 or resolution of the board imposing the tax. The ordinance or resolution may provide for a contract with the sheriff of the parish, the St. Mary Parish sales tax department, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. The resolution imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the taxing district between the parish and the two incorporated cities within the district in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of Subsection D hereof. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax, and its provisions shall control the allocation and expenditure thereof.

D. The ordinance or resolution imposing the tax herein authorized shall be adopted by the three-member board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance or resolution. Voting machines shall be used in the election and all expenses of the election shall be borne by the municipalities included in the district and the St. Mary Parish Police Jury on a pro rata basis.

Added by Acts 1981, No. 241, §1, eff. July 12, 1981; Redesignated from R.S. 33:2738.57 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:120.381 — LA Code / Code revised-statutes / Title 47 / Section 120.381
Income tax checkoff; donation for Southeastern Louisiana University Foundation
Status: in_force

For tax years beginning on and after January 1, 2022, 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 Southeastern Louisiana University Foundation in lieu of that amount being paid to him as a refund. 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 Southeastern Louisiana University Foundation in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be invalid for want of an authentic act.

Acts 2022, No. 122, §1.
La. Rev. Stat. § 47:2145 — LA Code / Code revised-statutes / Title 47 / Section 2145
Movable property; summary seizure to secure payment
Status: in_force

The tax collector shall seize the movable property of any tax debtor without notice when he believes that such seizure is necessary to enable him to collect any tax due by the debtor, and he shall make such seizure whenever he has good reason to believe that the tax debtor will conceal, part with, or dispose of the movable property, which fact must be made to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the property in the manner provided for in judicial sales and shall sell, for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, the least amount of the property seized which any bidder will buy for the amount of the taxes, interest, penalties, and costs.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.

NOTE: Redesignated from R.S. 47:2144.

NOTE: Former R.S. 47:2145 redesignated as R.S. 47:2146 by Acts 2025, No. 411, §4.
La. Rev. Stat. § 47:1714 — LA Code / Code revised-statutes / Title 47 / Section 1714
Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
Status: in_force

A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled veteran or a surviving spouse if all of the following apply:

(1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(K) of the Louisiana Constitution.

(2) The settlor or settlors of the trust were the immediate prior owners of the homestead.

(3) The naked ownership of the homestead was transferred to the trust.

(4) The settlor or settlors retained a usufruct on the homestead.

(5) The settlor or settlors continue to occupy the homestead.

(6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(K) of the Louisiana Constitution had they retained the naked ownership of the homestead.

Acts 2018, No. 659, §1, eff. December 12, 2018.
La. Rev. Stat. § 47:1006 — LA Code / Code revised-statutes / Title 47 / Section 1006
Reports and payment of tax
Status: in_force

A. Reports by public utilities. On or before the twentieth day of each month, every person engaged in the business of owning or operating, or owning and operating any public utility, except a motor freight line as hereinafter provided, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding month. On or before thirty days after the close of each calendar quarter, every person engaged in the business of owning, or operating, or owning and operating a motor freight line, whose gross revenues for the previous fiscal year as certified by the secretary of the Department of Revenue, did not exceed five million dollars, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding calendar quarter.

B. Reports by persons making payments to public utility. The collector may require reports to cover any transaction during the same period, similar to those provided for in Subsection A of this Section, of any person who has paid any sum to any such public utility for any service.

C. Payment of tax. Every such person who is required to submit a report, as provided in Subsection A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by the collector, of the amount of taxes herein levied and shown to be due by the report; that is, two per centum of the gross receipts of such business during the period covered by the report. Failure to timely file said report and accompany same with a remittance of the tax shown due shall cause said tax to become delinquent.

Amended by Acts 1966, No. 270, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.

{{NOTE: SEE ACTS 1986, NO. 690, §2.}}
La. Rev. Stat. § 47:338.13 — LA Code / Code revised-statutes / Title 47 / Section 338.13
Additional sales and use tax in certain home rule municipalities
Status: in_force

A. The governing authority of any municipality which operates under a home rule charter and which contracts for law enforcement services with the sheriff of the parish where the municipality is located is hereby authorized to levy an additional sales and use tax not in excess of one percent within the municipality.

B. In accordance with the provisions of Paragraph 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 Paragraph 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the additional tax authorized by R.S. 47:338.1.

C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the municipality and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the municipality, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the municipality only after the question of the imposition of the tax shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the 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 ordinance.

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 the tax, less reasonable and necessary costs of administration, shall be used for the purpose of funding costs associated with the provision of law enforcement services in the municipality.

Acts 1993, No. 799, §1; Redesignated from R.S. 33:2711.12 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:120.25 — LA Code / Code revised-statutes / Title 47 / Section 120.25
Legislative purpose
Status: in_force

The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and that it is in the public interest for the state to assist in supporting programs for senior citizens that aid in improving their quality of life.

Acts 1990, No. 108, §1.
La. Rev. Stat. § 47:463.166 — LA Code / Code revised-statutes / Title 47 / Section 463.166
Special prestige license plates; "Down Syndrome Awareness"
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 "Down Syndrome Awareness" plate, 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 license plate color and design shall be selected by the Down Syndrome Association of Acadiana provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Down Syndrome Awareness".

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 thirty dollars, which 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 costs.

E. The annual royalty fee collected by the department shall be forwarded to the Down Syndrome Association of Acadiana, to be used solely to promote the interests of persons with Down syndrome and their families through advocacy and public awareness throughout the state of Louisiana.

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

Acts 2014, No. 11, §1.
La. Rev. Stat. § 47:299.11 — LA Code / Code revised-statutes / Title 47 / Section 299.11
Ranking and priority of claims
Status: in_force

If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid being completely satisfied before a second or subsequent offset claim is paid:

NOTE: Paragraph (1) eff. until Oct. 1, 2027. See Acts 2025, No. 477.

(1) Claims of the division of support enforcement of the office of children and family services of the Department of Children and Family Services.

NOTE: Paragraph (1) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.

(1) Claims of the office of child support, Department of Children and Family Services.

(2)(a) Claims by the Department of Justice for repayment of student loans.

(b) Claims by the Department of Justice for repayment of tuition payments under the Teacher Continuing Education Program.

(3) Claims by the Louisiana Student Financial Assistance Commission for repayment of student loans.

(4) Claims reduced to judgment by any other office or facility within the Department of Children and Family Services in priority order designated by the secretary of that department, and then claims reduced to judgment by any office or facility of the Louisiana Department of Health in priority order designated by the secretary of that department.

(5) Claims by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 and 1749.

(6)(a) Claims by a court for payment of fines or other court ordered penalty due.

(b) Claims from courts having criminal jurisdiction for collection of bond forfeitures or unpaid fines and costs. Multiple claims against the same person shall be paid in the order received by the secretary.

(7) Claims by the Department of Public Safety and Corrections in priority order designated by the secretary of that department.

(8) Claims by any other agency of the state in order of receipt of claim.

(9) Claims made by a municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including a school board and a special district.

(10) Claims made by the Louisiana Board of Ethics.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2019, No. 183, §1; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
La. Rev. Stat. § 47:1908 — LA Code / Code revised-statutes / Title 47 / Section 1908
Expenses
Status: in_force

A. In the performance of all duties required of them by law, the said tax assessors shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth for each:

1. Acadia $ 258,386.12

2. Allen 158,000.00

3. Ascension 250,000.00

4. Assumption 188,500.00

5. Avoyelles 187,000.00

6. Beauregard 200,000.00

7. Bienville 139,600.00

8. Bossier 425,440.00

9. Caddo 1,260,000.00

10. Calcasieu 455,000.00

11. Caldwell 72,904.00

12. Cameron 158,000.00

13. Catahoula 100,000.00

14. Claiborne 160,000.00

15. Concordia 150,000.00

16. DeSoto 90,000.00

17. East Baton Rouge 1,600,000.00

18. East Carroll 64,000.00

19. East Feliciana 206,036.00

20. Evangeline 178,000.00

21. Franklin 200,000.00

22. Grant 110,000.00

23. Iberia 719,750.00

24. Iberville 348,000.00

25. Jackson 170,000.00

26. Jefferson 4,320,085.00

27. Jefferson Davis 115,000.00

28. Lafayette 476,277.00

29. Lafourche 350,000.00

30. LaSalle 130,000.00

31. Lincoln 150,000.00

32. Livingston 278,500.00

33. Madison 76,000.00

34. Morehouse 169,800.00

35. Natchitoches 172,000.00

36. Ouachita 450,000.00

37. Plaquemines 332,000.00

38. Pointe Coupee 200,000.00

39. Rapides 308,000.00

40. Red River 250,000.00

41. Richland 176,472.00

42. Sabine 200,000.00

43. St. Bernard 160,000.00

44. St. Charles 254,184.00

45. St. Helena 145,000.00

46. St. James 107,000.00

47. St. John the Baptist 165,000.00

48. St. Landry 276,280.00

49. St. Martin 190,000.00

50. St. Mary 365,321.00

51. St. Tammany 397,650.00

52. Tangipahoa 368,000.00

53. Tensas 52,000.00

54. Terrebonne 480,000.00

55. Union 175,000.00

56. Vermilion 251,170.00

57. Vernon 150,000.00

58. Washington 230,000.00

59. Webster 170,000.00

60. West Baton Rouge 175,000.00

61. West Carroll 52,000.00

62. West Feliciana 80,641.00

63. Winn 100,000.00

B. In the event that these allowances or any of them exceed the necessities of any one of the said tax assessors in the efficient performances of his duties, such excess shall be carried forward into the following year's assessor's fund, and used in any subsequent year. Each tax assessor shall submit to the legislative auditor, along with his compensation statement, a detailed itemized statement of all expenditures for clerical and other expenses of his office, together with canceled checks, bills, receipts, vouchers, etc., evidencing the payment of such expenditures.

C. The provisions of this Section shall apply to the annual expense allowance of the assessors throughout the state for the year 2012 and subsequent years. The said assessors shall be paid the expense allowance provided for herein, for making the assessments for the year 2012 and subsequent years.

D. The clerical and other expense allowances set forth in Paragraph (A) of this section shall not be changed by amendment to this section, or by other Act regardless of whether it amends this section, unless notice of intent to do so shall have been sent by the assessor to the school board and governing authority in each parish to be affected by such change. Such notice in each parish affected shall state the amount of change to be applied for and shall be sent by certified mail.

The mailing of this notice of intent to change the clerical and other expense allowance set forth in Paragraph (A) of this section shall be made by the assessor at least ten days prior to the convening of the legislative session in which such change is to be made. The evidence of such notice having been mailed shall be exhibited in the legislature before such Act shall be passed, and every such Act shall contain a recital that such notice has been given.

E. Any increase in the expense allowance for the assessor of Iberville Parish shall beginning with the year 1980 and thereafter be dependent upon his furnishing a copy of the previous years' expenditures together with the proposed budget for the current year to the Iberville Parish Police Jury and to the School Board of Iberville Parish.

F. In Washington Parish, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from surplus funds in the assessor's office and at no additional expense to the state or local governing authority.

Acts 1990, No. 15, §1; Acts 1990, No. 18, §1; Acts 1990, No. 19, §1; Acts 1990, No. 26, §1; Acts 1990, No. 169, §1; Acts 1990, No. 173, §1; Acts 1990, No. 835, §1; Acts 1992, No. 12, §1; Acts 1992, No. 14, §1; Acts 1992, No. 79, §1; Acts 1992, No. 84, §1; Acts 1992, No. 159, §1; Acts 1993, No. 10, §1; Acts 1993, No. 16, §1; Acts 1993, No. 21, §1; Acts 1995, No. 14, §1; Acts 1995, No. 20, §1; Acts 1995, No. 29, §1; Acts 1997, No. 12, §1; Acts 1997, No. 250, §1; Acts 1997, No. 351, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 111, §1; Acts 1999, No. 128, §1; Acts 2000, 1st Ex. Sess., No. 40, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2004, No. 265, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 75, §1; Acts 2010, No. 216, §1; Acts 2012, No. 114, §1, eff. May 11, 2012.
La. Rev. Stat. § 47:1641 — LA Code / Code revised-statutes / Title 47 / Section 1641
Criminal penalty for failing to account for state tax moneys
Status: in_force

Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.

Amended by Acts 1972, No. 366, §1.
La. Rev. Stat. § 47:1951.2 — LA Code / Code revised-statutes / Title 47 / Section 1951.2
Exports subject to ad valorem taxation
Status: in_force

For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.

All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.

Acts 1958, No. 343, §2. Amended by Acts 1960, No. 161, §2; 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 2019, No. 432, §1, see note.

NOTE: This Section was amended by Acts 2019, No. 432, to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
La. Rev. Stat. § 47:1925.13 — LA Code / Code revised-statutes / Title 47 / Section 1925.13
Automobile expense allowance
Status: in_force

A. An assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from existing funds in the assessor's office and at no additional expense to the state or local governing authority. Any assessor receiving the car allowance provided for by this Section shall submit an affidavit to the legislative auditor on or before January 31 of each year verifying that they did not use an office automobile during the preceding year.

B. An assessor receiving the automobile expense allowance authorized pursuant to the provisions of this Section for the operation and maintenance of a personal automobile shall be prohibited from operating an automobile paid for and maintained by the assessor's office. However, the provisions of this Subsection shall not prohibit an assessor from operating an automobile paid for and maintained by the assessor's office if the assessor's operation of the automobile is limited to occasional use only.

C. The first time the assessor chooses to use the automobile expense allowance pursuant to this Section, the assessor shall publish in the official journal of the parish wherein the office is located his choice to receive the expense allowance.

Acts 2021, No. 303, §1, eff. June 15, 2021.