La. Rev. Stat. § 47:9009 — LA Code / Code revised-statutes / Title 47 / Section 9009
Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
Status: in_force

A. The corporation shall conduct and administer lottery games which will result in maximization of revenues to the state of Louisiana. The corporation, its employees, and the members of the board shall provide for the effective operation of lottery games which insure the integrity of the lottery and maintain the dignity of the state and the general welfare of its citizens. The corporation, in pursuance of the attainment of the objectives and the purposes of this Chapter, may:

(1) Sue and be sued in its corporate name.

(2) Adopt a corporate seal and a symbol.

(3) Hold copyrights, trademarks, and service marks and enforce its rights with respect thereto.

(4) Appoint agents upon which process may be served.

(5) Enter into written agreements with one or more other states or sovereigns for the operation, marketing, and promotion of a joint lottery or joint lottery games.

(6) Acquire immovable property and make improvements thereon, subject to the approval of the Joint Legislative Committee on the Budget.

(7) Make, solicit, and request proposals and offers, and execute and effectuate any and all agreements or contracts, including:

(a) Contracts for the purchase of such goods and services as are necessary for the operation and promotion of the state lottery, provided that proposed purchases of major items of equipment estimated to cost more than one hundred thousand dollars shall be reported to the Joint Legislative Committee on the Budget in accordance with the provisions of this Subtitle.

(b) Contracts to incur debt in its own name and enter into financing agreements with the state, its own agencies, or with a commercial bank, excluding the authority to issue bonds.

(c) Contracts that provide for the placement of commercial advertising on tickets.

B. The corporation shall:

(1) Supervise and administer the lottery and sports wagering in accordance with the provisions of this Subtitle and the administrative regulations adopted by the board.

(2) Submit quarterly and annual reports to the governor, the state treasurer, the president of the Senate, and the speaker of the House of Representatives containing financial information and projections which include but are not limited to disclosure of gross revenues, expenses, and net proceeds for the period.

(3) Adopt by administrative regulation a system of continuous internal audits.

(4) Maintain weekly or more frequent records of lottery transactions, including distribution of tickets to lottery retailers, revenues received, claims for prizes, prizes paid, and all other financial transactions of the corporation.

(5) Adopt by administrative regulation a code of ethics for officers and employees of the corporation to carry out the standards of conduct established by the provisions of this Subtitle.

C. There shall be no liability on the part of and no cause of action shall arise against the corporation, its governing board, staff, agents, vendors, or employees, arising out of or in connection with the issuance, failure to issue, or delivery of a lottery or sports wagering ticket.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 23, §1, eff. May 18, 1993; Acts 1993, No. 885, §1; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:726 — LA Code / Code revised-statutes / Title 47 / Section 726
Gasoline and other motor fuels dispensing machines; requirements
Status: in_force

Each machine through which gasoline or other motor fuels are dispensed shall display only one sign relating to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES."

Amended by Acts 1950, No. 26, §1; Acts 1952, No. 5, §2: Acts 1957, No. 16, §1; Acts 1968, Ex.Sess., No. 7, §3. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:463.83 — LA Code / Code revised-statutes / Title 47 / Section 463.83
Special prestige license plates; Charity School of Nursing
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 Charity School of Nursing plate, provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Charity Hospital School of Nursing Alumni Association, hereafter in this Section referred to as the "association", shall bear the name of the nursing school, and may contain the institution's logo. The association shall be prohibited from requesting any change to the design or color of the license plates within a five-year period after the date of acceptance of a specific color and design.

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. A one-time royalty fee of twenty-five dollars for use of Charity School of Nursing's design shall be collected by the department and shall be forwarded to the association for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents.

D. The department shall collect the required royalty fee for each license plate and forward it to the association. The handling fee of three dollars and fifty cents shall be retained by the department to offset a portion of the administrative costs.

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, the transfer and disposition of such license plates, the colors available, and the design criteria.

F.(1) The monies received from the royalty fees by the association shall be used solely for academic or financial need-based scholarships for students attending the Charity School of Nursing at Delgado. The association shall be responsible for disbursing the funds and for establishing the scholarship program.

(2) The president of the Charity Hospital School of Nursing Alumni Association or his designee and the dean of Charity School of Nursing at Delgado or his designee shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.

G. Upon the signing of a contract authorizing the use of the design for the Charity School of Nursing's special prestige license plate, the secretary of the Department of Public Safety and Corrections shall establish the prestige license plate in accordance with the provisions of this Section. This contract shall include an agreement on the part of the association to use the royalty fees as provided in Subsection F of this Section.

Acts 2001, No. 660, §1.
La. Rev. Stat. § 47:802.4 — LA Code / Code revised-statutes / Title 47 / Section 802.4
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 1997, No. 273, §4.
La. Rev. Stat. § 47:818.22 — LA Code / Code revised-statutes / Title 47 / Section 818.22
Deductions and discounts allowed
Status: in_force

A. The supplier or permissive supplier that files a timely return and remits a timely payment may deduct from the amount of tax shown payable on the return an administrative discount in an amount equivalent to one-half percent of the tax due on gasoline and diesel fuels. The allowance shall not be deductible unless the supplier or permissive supplier allows a deduction of one-third of one percent to a purchaser with a valid distributor or importer license. However, the allowance shall not be deductible by the supplier or permissive supplier unless the return is filed and payment of the tax is made on or before the twenty-second day of the month as required by this Subpart.

B. A licensed distributor or importer that pays the tax due a supplier or permissive supplier by the date required in this Subpart shall be allowed to deduct from the amount due a discount of one-third of one percent of the amount of tax payable. The supplier or permissive supplier may not directly or indirectly deny this allowance to a licensed distributor or importer that pays the tax due the supplier or permissive supplier by the date specified.

C.(1) A supplier or permissive supplier may take a credit for any taxes that were not remitted in a previous period to the supplier or permissive supplier by a licensed distributor or licensed importer as required by R.S. 47:818.20. The supplier or permissive supplier is eligible to take the credit if the secretary is notified of the default within thirty days after the default occurs. If a license holder pays to a supplier or permissive supplier the tax owed, but the payment occurs after the supplier or permissive supplier has taken a credit on its return, the supplier or permissive supplier shall remit the payment to the secretary with the next monthly return after receipt of the tax.

(2) In the event that the credit to the supplier originates out of a failure to pay a destination state motor fuel tax on shipments removed for export under R.S. 47:818.14(C), the presumption as set forth in R.S. 47:818.11 shall be raised that the fuel was removed for use in this state and thus taxable. The secretary shall seek payment of the tax in a dual capacity both to protect the interests of this state and as the base state from which the shipment originated to assist the destination state in the reporting or collection of tax due upon the receipt of the fuel into that state.

D. The secretary may take action against a person in relation to whom a supplier or permissive supplier has taken a credit for collection of the tax owed and for penalty and interest as provided by Chapter 18.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:338.225 — LA Code / Code revised-statutes / Title 47 / Section 338.225
City of Denham Springs; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of Denham Springs may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed six and three-fourths percent of the rent or fee charged for such occupancy.

(2) For purposes of this Section, the term "hotel" shall have the same meaning as provided for in R.S. 47:301(6).

(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 in this Paragraph shall have the same definition as that contained in R.S. 47:301.

B. The governing authority shall impose the tax by ordinance. However, the ordinance imposing the tax shall be adopted by the governing authority only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code and held on a date that corresponds with an election date provided by R.S. 18:402(A)(1) or (B)(1). The governing authority may provide in the ordinance 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 with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.

D. Except as provided in Subsection C of this Section, for the purpose of promoting visitation and tourism within the city by enhancing public safety, the governing authority shall use fifty percent of the proceeds from the tax to fund salaries and benefits for employees of the fire department and fifty percent of the proceeds from the tax to fund salaries and benefits for employees of the police department.

E. Any expenditures made pursuant to this Section shall be used in excess of the normal expenditures that the city already provides for in its budget.

Acts 2023, No. 248, §1, eff. June 9, 2023.
La. Rev. Stat. § 47:332.37 — LA Code / Code revised-statutes / Title 47 / Section 332.37
Disposition of certain collections in the town of Homer in Claiborne Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the town of Homer in Claiborne 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 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 Town of Homer Economic Development Fund as provided in and subject to R.S. 47:302.42.

Acts 1997, No. 350, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.123 — LA Code / Code revised-statutes / Title 47 / Section 818.123
Notice of discontinuance, sale, or transfer of business
Status: in_force

A. Prior to discontinuing any business to which a license has been issued pursuant to the provisions of this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the effective date of the discontinuance, sale, or transfer and shall surrender the license to the secretary. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business was transferred or relinquished. The notice shall also include any other information required by the secretary.

B. If a licensee liable for any tax, interest, or penalty levied in accordance with this Subpart sells or transfers the business or quits the business, the licensee shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The purchaser or assigns, if any, shall withhold sufficient amounts of the purchase monies to cover the amount of taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that all taxes, interest, and penalties have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on the account of the operation of the business by any former owner, owners, or assigns.

C. In the case of a licensee who has quit a business but who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty owed by the original business.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:337.31 — LA Code / Code revised-statutes / Title 47 / Section 337.31
Collector's authority to examine records of transportation companies
Status: in_force

The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in the taxing jurisdiction, whether they conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or are otherwise shipping articles of tangible personal property subject to the tax levied by the local ordinance. When any such transportation company refuses to permit the examination of its records, as provided in this Section, the collector may proceed by rule against it, in term time or in vacation, in any court of competent jurisdiction in the parish where such refusals occurred, to show cause why the collector should not be permitted to examine its books, records or other documents. This rule may be tried in open court or in chambers, and in case the rule is made absolute, the same shall be considered a judgment of the court, and every violation thereof shall be considered as a contempt of court and punished according to law.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:522 — LA Code / Code revised-statutes / Title 47 / Section 522
Authorization to enter dealer premises to recover state credentials
Status: in_force

A. Whenever any licensed dealer has his license suspended or revoked, or if the licensed dealer ceases operations without any formal action by the appropriate commission, representatives of the Department of Public Safety and Corrections shall be authorized to enter any and all locations of the dealer to recover official state credentials issued to the dealer by the department, including but not limited to dealer inventory plates, temporary registration plates, and motor vehicle inspection stickers.

B. In the event the dealer, or any agent or representative of the dealer, removes or causes to be removed the official state credentials, the dealer shall be responsible for surrendering the credentials to the department.

C. The Louisiana Motor Vehicle Commission and the Louisiana Recreational and Used Motor Vehicle Commission shall promptly notify the Department of Public Safety and Corrections whenever a dealer's license is suspended or revoked, or if either commission has information that a licensed dealer has ceased operations without any formal action against the dealer's license.

Acts 2009, No. 435, §2, eff. July 1, 2010.
La. Rev. Stat. § 47:1038 — LA Code / Code revised-statutes / Title 47 / Section 1038
Certain acts declared misdemeanors; penalties; venue
Status: in_force

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

(1) To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; 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 corporation as to which a tax is levied by this Part.

Any person violating any provision of this Section shall be fined not more than 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 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 corporation, 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. § 47:463.153 — LA Code / Code revised-statutes / Title 47 / Section 463.153
Special prestige license plate; "Hospice"
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 "Hospice" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The color and design of the license plate shall be selected by the Louisiana Hospice Organization, provided that it is in compliance with R.S. 47:463(A)(3).

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

D. The charge for the prestige 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 license plate to be collected by the department every two years upon renewal of the plate, which shall be disbursed in accordance with Subsection E of this Section. A handling fee of three dollars and fifty cents for each plate shall be charged and 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 Louisiana Hospice Organization. The monies received from the royalty fees shall be used solely by the Louisiana Hospice Organization for the purpose of furthering its mission to improve hospice and end-of-life care through research, professional and public education, and public awareness.

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

Acts 2011, No. 97, §1.
La. Rev. Stat. § 47:788 — LA Code / Code revised-statutes / Title 47 / Section 788
Administration by collector of revenue
Status: in_force

The collector shall collect and enforce the collection of the taxes levied in this Chapter on gasoline or motor fuel, lubricating oil, and kerosene. In the discharge of that duty, his power and authority to examine the records of taxpayer and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Sub-title II of this Title.
La. Rev. Stat. § 47:312 — LA Code / Code revised-statutes / Title 47 / Section 312
Failure to pay tax on imported tangible personal property or digital products; grounds for attachment
Status: in_force

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

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

Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:2238.9 — LA Code / Code revised-statutes / Title 47 / Section 2238.9
Additional powers relating to adjudicated property
Status: in_force

In addition to the authority granted to and procedures set forth for the city of Monroe by this Subpart, the city may exercise any authority granted by this Chapter using the procedures set forth in this Subpart or in this Chapter as it deems appropriate.

Acts 2022, No. 377, §1.
La. Rev. Stat. § 47:337.73 — LA Code / Code revised-statutes / Title 47 / Section 337.73
Negligence penalty
Status: in_force

If any taxpayer fails to make any return required by this Chapter or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed, in addition to any other penalties provided, a specific penalty. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:463.118 — LA Code / Code revised-statutes / Title 47 / Section 463.118
Special prestige license plates; Progressive Baptist Church
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 Progressive Baptist Church plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Progressive Baptist Church".

B. The prestige plate shall be issued, upon application, to any member of the Progressive Baptist Church.

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

D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to the Dr. Murphy W. McCaleb Educational Fund for youth, mentoring, training, volunteer, and after school tutorial programs.

E. The department shall establish rules and regulations as are necessary to implement this Section.

Acts 2003, No. 259, §1.
La. Rev. Stat. § 47:301.6 — LA Code / Code revised-statutes / Title 47 / Section 301.6
Digital products
Status: in_force

A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights in, digital products residing on servers located in this state in determining whether the person has substantial nexus with this state. For purposes of this Section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.

B, C. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.

Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §7, eff. June 20, 2025.

NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of conflict between Acts 10 and 11, Act 11 controls.
La. Rev. Stat. § 47:71 — LA Code / Code revised-statutes / Title 47 / Section 71
Limitations on deductions for losses from wagering and from wash sales
Status: in_force

A. Wagering losses. Losses from wagering transactions shall be allowed as deductions only to the extent of gains from such transactions.

B. Loss on wash sales of stock or securities. For disallowance of loss deductions in the case of sales of stock or securities where within thirty days before or after the date of the sale the taxpayer has acquired substantially identical property, see R.S. 47:160.
La. Rev. Stat. § 47:338.45 — LA Code / Code revised-statutes / Title 47 / Section 338.45
Negotiability
Status: in_force

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

Acts 1962, No. 300, §16; Redesignated from R.S. 33:2717.16 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2133 — LA Code / Code revised-statutes / Title 47 / Section 2133
Prior payment of statutory impositions
Status: in_force

If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S. 47:2266.1, the tax collector determines that the statutory impositions on a certain property subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien auction was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder the bid price. The tax collector shall apply the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of mortgages in the parish in which the property is located.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:9002 — LA Code / Code revised-statutes / Title 47 / Section 9002
Definitions
Status: in_force

As used in this Subtitle, the following words and phrases shall have the following meanings unless the context clearly requires otherwise:

(1) "Anti-money laundering standards" or "AML" means the requirements and guidelines provided in the federal Bank Secrecy Act of 1970, as amended, and the Anti-Money Laundering Act of 2020, as amended, for the prevention and detection of money laundering and the financing of terrorism.

(2) "Applicant" means a person, business, or legal entity who has submitted an application to the corporation seeking a permit or the renewal of a permit.

(3) "Application" means the forms and schedules prescribed by the corporation upon which an applicant seeks a permit or the renewal of a permit. An application shall also include any other information or fee required by the corporation to be submitted with an application such as disclosure statements, financial statements, and any type of fee.

(4) "Board" means the board of directors of the Louisiana Lottery Corporation.

(5) "Corporation" means the Louisiana Lottery Corporation.

(6) "Distributor" means a permitted business or legal entity that is domiciled in this state and markets, buys, sells, leases, services, or repairs sports wagering mechanisms in this state.

(7) "Electronic sports wagering" means sports wagering via a sports wagering mechanism on the premises of a permitted retail establishment or via a website or mobile application.

(8) "Lottery" means any game of chance approved by the corporation and operated pursuant to this Chapter and shall not include sports wagering authorized pursuant to this Subtitle.

(9) "Major procurement" means any item, product, or service in the amount of one hundred thousand dollars or more, including but not limited to major advertising contracts, annuity contracts, prize products, and services unique to the Louisiana lottery, but not including materials, supplies, equipment, and services common to the ordinary operations of a corporation.

(10) "Mobile application" means an application on a mobile phone or other device through which a player is able to register, fund, and place a wager with an operator on a sports event and receive a credit on their sports wagering account.

(11) "Mobile wagering" means wagering on a sports event through a website or mobile application.

(12) "Net gaming proceeds" means the amount equal to the total gross revenue of all sports wagers placed by patrons less the total amount of all winnings paid out to patrons.

(13) "Net proceeds" means gross lottery revenues less amounts paid or estimated to be paid as prizes and expenses of operation of the lottery.

(14) "Patron" or "player" means an individual who places a wager on a sports event.

(15) "Permit" means any permit or authorization, or application therefor, issued pursuant to the provisions of this Subtitle.

(16) "Permittee" means any person who is issued a permit pursuant to the provisions of this Subtitle.

(17) "Person" means any individual, corporation, partnership, unincorporated association, or other legal entity.

(18) "President" means the president of the Louisiana Lottery Corporation, who shall also serve as chief executive officer of the corporation.

(19) "Retail establishment" means a retail business that is permitted by the corporation to host a sports wagering mechanism.

(20) "Retailer" means any person with whom the corporation has contracted to sell lottery tickets to the public.

(21) "Security" means the protection of information that would provide an unfair advantage to any individual involved in the operation of the lottery, protection and preservation of the integrity of lottery games and operations, as well as measures taken to prevent crimes against the corporation and its retailers.

(22) "Sports book" means the offering of sports wagering by a sports wagering platform provider on the premises of a permitted retail establishment or through a sports wagering platform.

(23) "Sports event" means any professional sport or athletic event, any collegiate sport or athletic event, any Olympic or international sports competition event, or any other special event or competition of relative skill as authorized by the corporation to be a sports event for purposes of this Chapter. "Sports event" shall not include high school sports, youth events, any international sports events where the majority of the athletes are under the age of eighteen years old, electronic sports, competitive video games, fantasy sports contests as provided in Chapter 6 of Title 27 of the Louisiana Revised Statutes of 1950, and any event prohibited by law.

(24) "Sports wager" or "sports bet" means a sum of money or representation of value risked by a player on an occurrence associated with a sports event for which the outcome is uncertain. The term includes but is not limited to single-game bets, teaser bets, parlay bets, over-under bets, moneyline bets, pools, exchange wagering, in-game wagering, in-play bets, proposition bets, and straight bets.

(25) "Sports wagering" means the acceptance of a wager on a sports event or on a portion of a sports event or on the individual performance or statistics of an athlete or participant in a sports event or a combination of sports events, by any system or method of wagering.

(26) "Sports wagering account" means an electronic financial record established with an operator for an individual patron in which the patron may deposit and withdraw funds for sports wagering and other authorized purchases and to which the operator may credit winnings or other amounts due to that patron or authorized by that patron.

(27) "Sports wagering mechanism" or "kiosk" means a corporation approved self-service mechanical, electrical, or computerized terminal, device, apparatus, or piece of equipment that is directly tied to the central system of the sports wagering platform provider approved by and contracting with the corporation, which allows a patron to place a sports wager on premises of a permitted retail establishment. "Sports wagering mechanism" does not include a personal computer, mobile phone, or other device owned and used by a player to wager on a sports event.

(28) "Sports wagering platform" means an integrated system of hardware, software, or applications, including mobile applications and servers, through which an operator conducts the business of offering sports wagering conducted in accordance with this Subtitle.

(29) "Sports wagering platform provider" or "operator" means a suitable person that holds a permit from the corporation to engage in the operation of a sports book on behalf of the corporation.

(30) "Vendor" means any person who has entered into a major procurement contract with the corporation.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1004 — LA Code / Code revised-statutes / Title 47 / Section 1004
Businesses partly taxable
Status: in_force

The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.

Amended by Acts 1964, No. 300, §2.
La. Rev. Stat. § 47:114.1 — LA Code / Code revised-statutes / Title 47 / Section 114.1
Annual information return of service recipient
Status: in_force

A. Beginning January 1, 2022, any service recipient who makes or is required to make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the Internal Revenue Code and treasury regulations adopted thereunder and other administrative guidance issued by the Internal Revenue Service, including the instructions to Internal Revenue Service Form 1099-NEC or successor form, relating to payments made to a service provider as remuneration for services provided in this state, shall file a copy of the return with the secretary as provided for in this Section.

B.(1) The return copy shall be filed with the secretary on or before the 28th day of February of each year for the preceding calendar year. The first report shall be filed on or before February 28, 2022, for remunerations made during calendar year 2021.

(2) Upon receipt of a written request from a service recipient in the manner prescribed by the secretary, the secretary may grant a reasonable extension of time, not exceeding thirty days, for filing the annual report.

(3) The secretary may waive the annual reporting requirement upon a showing by the service recipient that the requirement creates an undue hardship. A request for waiver shall be submitted to the secretary in the manner prescribed by the secretary.

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

Acts 2021, No. 285, §2, eff. July 1, 2021.
La. Rev. Stat. § 47:302.47 — LA Code / Code revised-statutes / Title 47 / Section 302.47
Disposition of certain collections in East Feliciana Parish
Status: in_force

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

B. The monies in the East Feliciana Tourist Commission Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development and tourism-related expenses in the parish of East Feliciana. 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 in the state general fund.

Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.224 — LA Code / Code revised-statutes / Title 47 / Section 463.224
Special prestige license plate; "Louisiana Equine Promotion and Research Advisory Board"
Status: in_force

A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Equine Promotion" 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.

(2) The Department of Public Safety and Corrections, office of motor vehicles, shall create the special prestige license plate when the applicable statutory provisions are met and the department's electronic vehicle and title registration system is updated to accommodate the creation of new plates.

B. The secretary shall work in conjunction with the chairman of the Louisiana Equine Promotion and Research Advisory Board 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 words "Equine Promotion".

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 deposited into the Louisiana Equine Promotion and Research Advisory Board Special Prestige License Plate Dedicated Fund Account. The money received from the royalty fees shall be used to distribute grant funds as the Louisiana Equine Promotion and Research Advisory Board so desires.

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

G. There is hereby created, as a special statutorily dedicated fund account within the state treasury, the Louisiana Equine Promotion and Research Advisory Board Special Prestige License Plate Dedicated Fund Account, hereafter referred to in this Subsection as the "account". Notwithstanding any other provision of law, 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 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 an amount equal to the annual royalty fee collected by the department into the account. All of the monies in the account shall be appropriated each year by the legislature to the Louisiana Equine Promotion and Research Advisory Board for application first to pay principal and interest on any debt issued by the Louisiana Equine Promotion and Research Advisory Board and second to pay any operating expenses of the Louisiana Equine Promotion and Research Advisory Board. Monies deposited into the account shall be categorized as fees and self-generated revenue for the sole purpose of reporting related to the executive budget, supporting documents, and general appropriation bills and shall be available for annual appropriation by the legislature.

Acts 2022, No. 427, §1.
La. Rev. Stat. § 47:9012 — LA Code / Code revised-statutes / Title 47 / Section 9012
Corporation legal representation
Status: in_force

The attorney general or a full-time assistant attorney general shall be the legal advisor to the corporation and the board, shall counsel and advise the corporation and the board, and shall represent the corporation in all legal proceedings. The corporation shall reimburse the attorney general for the cost of advising and representing the board and the corporation.

Acts 1992, No. 515, §1, eff. June 25, 1992.
La. Rev. Stat. § 47:452 — LA Code / Code revised-statutes / Title 47 / Section 452
Designation of tax
Status: in_force

The tax levied in this Chapter shall be known as the "Vehicle Registration License Tax."
La. Rev. Stat. § 47:1904 — LA Code / Code revised-statutes / Title 47 / Section 1904
Execution and cancellation of bonds
Status: in_force

A. Each assessor shall execute his bond in favor of the governor of the state for the sum of three thousand dollars for each representative of his parish in the legislature, with solvent sureties, who shall be bound in solido with each other, and with their principal, but each surety may bind himself for a limited sum, not less than two hundred dollars, provided the aggregate of said limited sums shall not be less than three thousand dollars for each representative of the parish in the legislature, but no bond shall exceed ten thousand dollars.

B. The Orleans Parish assessor shall execute his bond in favor of the governor for the sum of five thousand dollars, with solvent sureties, who shall be bound in solido with each other and with their principals, but each surety may bind himself for a limited sum of not less than five hundred dollars, provided that the aggregate of these sums shall be five thousand dollars.

C. All bonds shall be recorded in the office of the recorder of mortgage records of the parish in which each respective assessor exercises his functions, and in all other parishes in which the principal owns real estate, and shall operate as a legal mortgage upon all of the real estate of the principal therein.

D. The secretary of state shall not recognize any assessor until his bond and oath of office are filed in the secretary of state's office, and his bond recorded in the mortgage office of the parish for which he is elected.

E. In case any assessor fails, refuses, or neglects to give bond and security, as required, within thirty days after date of his appointment, his office shall be deemed vacant and such vacancy shall be filled by the governor by and with the advice and consent of the Senate if the Senate be in session; if not, then the appointment shall continue until the adjournment of the next meeting of the legislature, or until his successor is appointed and qualified, but such an appointment shall not exonerate the assessor failing to qualify from any liabilities incurred by him.

F. The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against the assessors and their securities upon the production of a certificate from the secretary of state of the faithful performance of their duties as assessors, for which performance the bonds or mortgages, as the case may be, were given. But no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against assessors in their said capacities, unless the certificates of the secretary of state releasing the assessors from the obligation of such bond or mortgages are first obtained and prolonged in the court.

Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:715.1 — LA Code / Code revised-statutes / Title 47 / Section 715.1
Reimbursement of funds; school buses
Status: in_force

A. Contract drivers of all privately owned school buses transporting Louisiana students shall qualify for a refund of three-fourths of the gasoline tax and special fuels tax provided for in this Chapter. The reimbursement provided by this Section shall be paid from the Parish Transportation Fund allocable to the parish from which the reimbursement is claimed. This refund shall not extend to commercial buses which transport students only incidentally as a part of the operator's regular business. This refund shall extend to all contract school buses transporting Louisiana students whether such students are in public or private schools and whether they are preschool, elementary, secondary, or postsecondary school students.

B. The secretary of the Department of Revenue shall, upon receipt of a statement and supporting documentation of gasoline tax or special fuels purchases submitted to him by a contract driver and owner qualifying under this Section, refund three-fourths of the total amount of gasoline taxes and special fuels taxes paid by each pursuant to R.S. 47:711 et seq. and R.S. 47:801 et seq. This statement shall be submitted annually at the end of each school year on forms provided by the secretary. The secretary may adopt and promulgate rules and regulations necessary to implement the provisions of this Section.

Acts 1984, No. 927, §1; Acts 1997, No. 658, §2; Acts 2005, No. 375, §1, eff. July 1, 2005; Acts 2007, No. 303, §1, eff. July 9, 2007.
La. Rev. Stat. § 47:305.62 — LA Code / Code revised-statutes / Title 47 / Section 305.62
Exemption; Annual Louisiana Second Amendment Weekend Holiday
Status: in_force

A. This Act shall be known as the Annual Louisiana Second Amendment Weekend Holiday Act.

B.(1) Notwithstanding any other provisions of law to the contrary, the sales and use tax levied by the state of Louisiana and its political subdivisions shall not apply to the sales price or cost price of any consumer purchases of firearms, ammunition, and hunting supplies that occur each calendar year on the first consecutive Friday through Sunday of September.

(2) For purposes of this Section,"consumer purchases" shall mean purchases by individuals of firearms, ammunition, and hunting supplies not for business purposes. Consumer purchases shall not include the purchase of animals for the use of hunting.

(3) For the purposes of this Section, "hunting supplies" shall mean purchases of any tangible personal property for the use of hunting, including but not limited to archery, pirogues, accessories, apparel, shoes, bags, binoculars, tools, firearm and archery cases, firearm and archery accessories, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear. Hunting supplies shall not include the purchase of animal feed, float tubes, off-road vehicles such as ATVs, or vessels such as airboats.

(4) For purposes of this Section, "firearms" shall mean a shotgun, rifle, pistol, revolver, or other handgun.

C. This provision will apply if and only if during the time period provided for in Paragraph (B)(1) of this Section, one of the following occurs:

(1) Title to or possession of firearms, ammunition and hunting supplies are transferred from a selling dealer to a purchaser.

(2) A customer selects an eligible item from the selling dealer's inventory for layaway that is physically set aside in the selling dealer's inventory for future delivery to that customer.

(3) The customer makes final payment and withdraws an item from layaway that might have been placed before the time period provided for in Paragraph (B)(1) of this Section.

(4) The customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment, even if delivery is made after the time period provided for in Paragraph (B)(1) of this Section, provided that the customer has not requested delayed shipment.

D. Eligible items that customers purchase during the time period provided for in Paragraph (B)(1) of this Section with "rain checks" will qualify for exemption, regardless of when the "rain checks" were issued. However, issuance of "rain checks" during the exemption period will not qualify items for exemption if the otherwise eligible items are actually purchased after the time period provided for in Paragraph (B)(1) of this Section.

E.(1) When a customer purchases an eligible item during the time period provided for in Paragraph (B)(1) of this Section and exchanges the item without additional cash consideration after such time period for an essentially identical item of different size, caliber, color, or other feature, no additional tax is due.

(2) When a customer after the time period provided for in Paragraph (B)(1) of this Section, returns an eligible item that was purchased during such time period and receives credit on the purchase of a different item, the appropriate sales tax is due on the purchase of the new item.

F. For a sixty-day period after the time period provided for in Paragraph (B)(1) of this Section, when a customer returns an item that would qualify for an exemption, no credit or refunds of sales tax shall be given unless the customer provides a receipt or invoice that shows that the sales tax was paid, or the retailer has sufficient documentation that shows that the tax was paid on the specific item. This sixty-day period is not intended to change a dealer's policy concerning the time period during which returns will be accepted.

Acts 2009, No. 453, §1, eff. July 9, 2009; Acts 2023, No. 288, §1, eff. July 1, 2023.
La. Rev. Stat. § 47:338.216 — LA Code / Code revised-statutes / Title 47 / Section 338.216
City of Baker; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of Baker may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five 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 in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).

B. The governing authority of the city of Baker shall impose the hotel occupancy tax by ordinance. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance 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 with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund parks and recreation programs within the city of Baker.

Acts 2015, No. 294, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:338.96 — LA Code / Code revised-statutes / Title 47 / Section 338.96
Prior levies unaffected
Status: in_force

Nothing contained in R.S. 47:338.92 through 338.96 shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to January 1, 1967 shall be used, and in all such cases the disposition of the proceeds of sales taxes heretofore authorized or levied within the district shall be made in accordance with the authorization under which such tax was levied and is being collected.

Acts 1966, Ex.Sess., No. 22, §5; Redesignated from R.S. 33:2737.15 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.63 — LA Code / Code revised-statutes / Title 47 / Section 287.63
Allowable deductions defined
Status: in_force

"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:6033 — LA Code / Code revised-statutes / Title 47 / Section 6033
Apprenticeship tax credits
Status: in_force

A. Purpose. The legislature hereby determines that a major impediment to the economy of the state is the lack of an adequate number of people in the workforce with sufficient on the job training to find and keep good paying jobs already present and those that would be here if more of the workforce was of higher skill level or experience. Further, the legislature finds that a tax credit that provides an incentive for businesses to employ apprentices will provide a step toward creating and maintaining such a workforce.

B. Definitions.

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

(2) "Eligible apprentice" means a person who:

(a) Has entered into a written apprentice agreement with an employer or an association of employers pursuant to a registered apprenticeship program as provided for in Chapter 4 of Title 23 of the Louisiana Revised Statutes of 1950, R.S. 23:381 et seq.

(b) Is enrolled in a training program accredited by the National Center for Construction Education and Research which has no less than four levels of training and no less than five hundred hours of instruction.

C. Administration of the credit. For taxable periods beginning after December 31, 2021, there shall be allowed a nonrefundable tax credit against Louisiana income tax for the employment of eligible apprentices as provided for in this Section.

(1) For each eligible apprentice employed for a minimum of two hundred fifty hours during the taxable period, an employer shall be eligible for a credit equal to one dollar and twenty-five cents per hour of employment for a maximum credit of one thousand two hundred fifty dollars per eligible apprentice.

(2) The total amount of tax credits granted by the department in any calendar year shall not exceed two million five hundred thousand dollars. The department shall establish the method of allocating available tax credits to employers 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 by rule. If the department does not grant the entire two million five hundred thousand dollars in tax credits in any calendar year, the amount of residual unused tax credits shall carry forward to subsequent calendar years and may be granted in any year without regard to the two million five hundred thousand dollar per year limitation.

(3) The department, in consultation with Louisiana Works, shall establish by regulation the procedures sufficient to determine the employer's eligibility for the credit.

(4) Louisiana Works shall provide an annual list of businesses that participate in the apprenticeship programs administered by the agency to the department.

(5) The department shall determine the enrollment and transcript data required from the National Center for Construction Education and Research for students enrolled in one of its accredited training programs that is sufficient for the department to determine the employer's eligibility for the credit authorized by this Section. However, in order for an employer to be eligible for a credit, a student enrolled in a training program accredited by the National Center for Construction Education and Research must have successfully completed no less than two levels of training and no less than two hundred fifty hours of instruction.

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 any unused credit forward to be applied 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 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 Department of Revenue. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561.3.

F. The department 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. 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; Acts 2025, No. 376, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.3 — LA Code / Code revised-statutes / Title 47 / Section 338.3
Sales tax authorized; rate; town of Zachary
Status: in_force

Notwithstanding any other provision of law, and in addition to any other sales tax now or hereafter levied and collected, the governing authority of the town of Zachary is hereby authorized to levy and collect within the corporate limits of the town a tax not to exceed three-fourths of 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 now or hereafter defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority of the qualified electors of the town at an election to be called for the purpose in accordance with the provisions of this Part. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46.

Added by Acts 1970, No. 559, §2; Redesignated from R.S. 33:2711.2 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.103 — LA Code / Code revised-statutes / Title 47 / Section 463.103
Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.
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 Louisiana Delta Sigma Theta Sorority, Inc., 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 license plate proposal committee provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority. All lettering and numbering on such prestige plates shall be in the color red. 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 initial application and renewal to any applicant who submits a letter from their local chapter signed by both the chapter president and the chapter's financial secretary, certifying that the applicant is a current member in good standing. This document must also contain a raised seal from the local chapter. In addition, the applicant must present her current membership card upon initial issuance and at renewal.

C. An annual royalty fee of twenty-five dollars for use of the sorority's logo shall be collected from the applicant and forwarded to the following organizations in the following manner: five dollars to the Delta Research and Educational Fund (DREF); ten dollars to the Louisiana Center for the Book; and ten dollars to the Louisiana Coalition Against Domestic Violence, for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the royalty fees for each initial issuance of a license plate and for each license plate renewal by the Louisiana Center for the Book and the Louisiana Coalition Against Domestic Violence shall be used to support statewide activities.

E. The donations from the royalties to the above-named funds may be revised or discontinued as warranted every five years after review by the Louisiana state coordinator of Delta Sigma Theta Sorority, Inc., with approval from the majority of the presidents of the state's alumnae and collegiate chapters.

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

(1) All necessary contracts regarding use of the Delta Sigma Theta Sorority's logo have been executed.

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

G. 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 Delta Sigma Theta Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 1001, §1; Acts 2009, No. 140, §1.
La. Rev. Stat. § 47:1925.4 — LA Code / Code revised-statutes / Title 47 / Section 1925.4
Mandatory rollback of ad valorem taxes by tax recipient bodies
Status: in_force

A. The total amount of ad valorem taxes received by other taxing authorities in the district shall not be increased because of the provisions of this Part. To accomplish this result, it shall be mandatory for each affected taxing authority in the year following the year in which the special district provided for herein is implemented to adjust millages so that taxes are not increased as a result of the implementation of the special district provided for herein; each taxing district whose jurisdiction encompasses more than one parish shall adjust its millage so that the adjusted millage is uniform throughout the district. Thereafter such millages shall remain in effect unless changed or increased in a manner provided by law. In the event a taxing authority increases the taxes authorized under this Part without a public referendum, such taxing authority shall have deducted from its share of state revenue sharing funds an amount equal to such taxes increased without a public referendum plus a penalty of fifteen percent of such amount.

B. Nothing herein shall prohibit a taxing authority from collecting in the year in which the special district is created or in any subsequent year a larger dollar amount of ad valorem taxes by any of the following:

(1) Levying additional or increased millages as provided by law.

(2) Putting additional property on the tax rolls.

(3) Increases in the fair market or use value of the property.

C. This Section shall not apply to millages required to be levied for the payment of general obligation bonds.

Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:2238.3 — LA Code / Code revised-statutes / Title 47 / Section 2238.3
Notice requirement
Status: in_force

A. Upon deposit made to purchase unredeemed property, the tax collector shall immediately notify the tax debtor, by registered or certified mail, postage prepaid, addressed to the tax debtor at his last known address. Other interested parties shall be notified by publication in the official journal of the city of Monroe, that the tax collector through the city will take actual corporeal possession of the property so adjudicated to the city for five years or more and that ownership will be transferred to a specifically named individual. The advertisement shall publish on two consecutive days.

B. The mailed notice and advertisement shall set forth the legal description of the property; inclusive of the owner of record, if known, the tax lot, block number, and street addresses; and the terms of the sale. Publication and mailing proof shall be obtained by the city.

C. When a mortgagee or other lien holder is identified by public recordation, constructive notice by publication shall be supplemented by notice mailed to the mortgagee's or lien holder's last known available address by certified mail, return receipt requested or by personal service.

Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:463.200 — LA Code / Code revised-statutes / Title 47 / Section 463.200
Special prestige license plate; "Autism"
Status: in_force

A. The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish a special prestige motor vehicle license plate to be known as the "Autism" plate. The plate shall be restricted to use on passenger cars, pickup trucks, motorcycles, recreational vehicles, and vans.

B. The deputy secretary shall work in conjunction with the Autism Society-Louisiana State Chapter, Inc. (LSAC) to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the word "Autism".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Autism Society-Louisiana State Chapter, Inc. (LSAC).

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

Acts 2018, No. 246, §1, eff. Jan. 1, 2019.
La. Rev. Stat. § 47:463.215 — LA Code / Code revised-statutes / Title 47 / Section 463.215
Special prestige license plate; "Maddie's Footprints"
Status: in_force

A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Maddie's Footprints" plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

(2) The Department of Public Safety and Corrections, office of motor vehicles, shall create the special prestige license plate when the applicable statutory provisions are met and the department's electronic vehicle and title registration system is updated to accommodate the creation of new plates.

B. The secretary shall work in conjunction with the executive director of Maddie's Footprints nonprofit organization in Louisiana 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 words "Maddie's Footprints".

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 Maddie's Footprints nonprofit organization in Louisiana.

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

Acts 2022, No. 1, §1.
La. Rev. Stat. § 47:2155 — LA Code / Code revised-statutes / Title 47 / Section 2155
Tax lien certificate
Status: in_force

A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax lien certificate in favor of the winning bidder or, if no bidder, in favor of the political subdivision, in which the tax collector shall relate in substance a brief history of the proceedings, describe the property, and state the face value of the tax lien certificate, including the amount of the statutory impositions, interest, and costs included in the auction price, the monthly interest rate, the penalty assessed at auction, and, if applicable, the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method. The tax collector shall deliver a tax lien certificate to the winning bidder or, if no bidder, the political subdivision and shall conclude the auction with the statement that the statutory impositions, together with interest, penalties, and costs, may be paid at any time prior to the expiration of thirty days after service of a petition to enforce the tax lien. The tax lien certificate shall contain the full name and address of the winning bidder or, if no bidder, the name of the political subdivision. The certificate shall be sufficient if it is in the following form:

"Tax Lien Certificate

[Name of Political Subdivision]

v.

[Name of Tax Debtor]

State of Louisiana

Parish of ______________

City of ________________

To: ___________________

On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the [Name of political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested by the constitution and laws of the state of Louisiana and in pursuance of the requirements of those laws, having mailed and published the notice required by law and having strictly complied with each and every requirement of the laws relating to delinquent statutory impositions, did sell by public auction the tax lien, evidenced by this tax lien certificate, encumbering the property described below.

To-wit:

Ward__________ Section No. _________ Statutory Impositions $__________________

Assessment No._____________________ Interest __________________

Costs ___________________

Total Face Value___________________

Penalty (if applicable) ___________________

Property description: _________________________________________________

[Name and address of Purchaser] being the winning bidder, and having bid the interest rate of _____%, and having complied with the terms of the auction, is issued a tax lien certificate for the property, which shall be prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser]. This tax lien certificate entitles him or his successors or assigns to be paid the termination price. He or his successors or assigns shall also be entitled to amounts paid by the certificate purchaser subsequent to the auction as provided by law.

NOW, THEREFORE, all of the formalities of the law having been complied with, I [Name of Tax Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me vested by the laws of the state of Louisiana, do by these presents issue and transfer unto [Name and Address of Purchaser] this tax lien certificate to the above-described property with all the improvements thereon. Any person may cause the tax lien to be extinguished by paying the termination price.

IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of _____________________, in the presence of the two undersigned competent witnesses, who also signed on this _________ day of ________________, 2____.

Witnesses:

________________________ ___________________________

Printed Name: [Name of Tax Collector]

___________________________

________________________ [Name of Political Subdivision]

Printed Name:

By:_________________________

B. A certified copy of the tax lien certificate shall be prima facie evidence of the regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.

C.(1) An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be brought no later than seven years from the date that the tax lien certificate is recorded in the mortgage records of the parish in which the property is located. Upon the expiration of this time period, the tax lien shall be extinguished and, upon written request of an interested party, the recorder of mortgages shall cancel the inscription of the tax lien certificate.

(2) The period provided for in this Subsection shall be peremptive. An action to enforce the tax lien that is instituted after the expiration of the peremptive period may be dismissed on the court's own action.

(3) Notwithstanding the provisions of Paragraph (2) of this Subsection, the period provided for in this Subsection shall be suspended while either of the following conditions is satisfied:

(a) The tax lien certificate is held by the political subdivision.

(b) A bankruptcy stay prohibiting enforcement of the tax lien is pending, and a notice of pendency of the bankruptcy action is recorded in the mortgage records of the parish in which the property is located.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:463.142 — LA Code / Code revised-statutes / Title 47 / Section 463.142
Special prestige license plate; "State Employee Retired"
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 "State Employee Retired" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The special prestige license plate shall be known as the "State Employee Retired" license plate and shall bear the likeness of the shape of the state of Louisiana centered on the left side of the license plate and shall display the state seal centered inside of the outline of the state shape. The words "State Employee Retired" shall be centered under the "Louisiana" name logo at the top of the plate. The center of the plate shall display a number, with the first issued plate displaying the number one and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Louisiana State Employees Retirement System".

C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who can provide proof that the applicant is a member of the Louisiana State Employees Retirement System and who is receiving retirement benefits payments.

D. The department shall collect the following fees for this license plate:

(1) An initial fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section.

(2) A handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.

(3) A renewal fee, which shall be the same as the fee for renewing a regular motor vehicle license plate.

E. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Louisiana State Employees Retirement System and used solely for the purpose of paying down a portion of the state's unfunded liability obligation.

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

Acts 2010, No. 89, §1.
La. Rev. Stat. § 47:338.203 — LA Code / Code revised-statutes / Title 47 / Section 338.203
Hotel occupancy tax in Jefferson Parish
Status: in_force

A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the Jefferson Parish Council, whether acting as the governing authority of Jefferson Parish or as the governing authority of any special district created for the purposes set forth in Subsection D of this Section, is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within Jefferson Parish, both unincorporated areas and incorporated municipalities. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:338.201 and 338.202. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid 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). Fifty percent of the hotel occupancy tax collected within each municipality in Jefferson Parish shall be remitted to the municipality in which it was collected and shall be used for purposes enumerated in Subsection D of this Section to promote and fund programs that enhance visitation and tourism in the municipalities.

B. The governing authority shall impose the hotel occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the council take action as authorized in this Section to collect the hotel occupancy tax, the collection shall begin no earlier than August 1, 2004. The ordinance levying and imposing the hotel occupancy tax shall be approved by a favorable vote of a majority of the members of the governing authority present and voting. The term "ordinance" means an ordinance, act, or other appropriate legislative enactment of the governing authority.

C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the hotel occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel rooms in the parish.

D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used to fund tourism promotion in Jefferson Parish and in the municipalities of Jefferson Parish to fund programs and special events relating to tourism, in Jefferson Parish by only a parish-designated body and in the municipalities by a mayor-designated body whose sole purpose is to promote and fund programs that enhance visitation and tourism, such as the programs of the existing Jefferson Convention and Visitors Bureau and the programs of the Kenner Convention and Visitors Bureau.

Acts 2004, No. 790, §1, eff. July 8, 2004; Redesignated from R.S. 33:2740.18.2 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.85 — LA Code / Code revised-statutes / Title 47 / Section 337.85
Payment of taxes by receivers, referees, trustees or liquidators
Status: in_force

A. All receivers, referees, trustees, or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act to the taxing authority.

B. Such receivers, referees, trustees, or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.

C. If the assets of any partnership, association, or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:304 — LA Code / Code revised-statutes / Title 47 / Section 304
Treatment of tax by dealer
Status: in_force

A. The tax levied in this Chapter shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:303 and the collection of tax on property leased or rented for use offshore in R.S. 47:301(4)(d)(ii). The dealer shall collect the sales tax on off-road vehicles and remit them directly to the Department of Public Safety and Corrections upon application for certificate of title and registration as required for the registration and licensing of other vehicles pursuant to the provisions of Subsection B of this Section. The dealer shall collect the sales taxes on off-road vehicles from out-of-state residents who purchase off-road vehicles in this state and remit the sales taxes due directly to the Department of Revenue.

B. Every dealer located outside the state making sales of tangible personal property or digital products for distribution, storage, use, or other consumption in this state shall, at the time of making sales, collect the tax imposed by this Chapter from the purchaser. C. Dealers shall, as far as practicable, add the amount of the tax imposed under this chapter in conformity with the schedule or schedules to be prescribed by the collector pursuant to authority conferred herein, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Any dealer who neglects, fails or refuses to collect the tax herein provided, shall be liable for and pay the tax himself.

D. Where the tax collected for any period is in excess of the tax rate provided by this Title, the total tax collected must be paid over to the secretary, less the compensation to be allowed the dealer as hereinafter set forth. This provision shall be construed with other provisions of this Chapter and given effect so as to result in the payment to the secretary of the total tax collected if in excess of the tax rate provided.

E. Any dealer who fails, neglects, or refuses to collect the tax herein provided, either by himself or through his agents or employees, shall, in addition to the penalty of being liable for and paying the tax himself, be fined not more than one hundred dollars, or imprisoned for not more than three months, or both.

F.(1) No dealer shall advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax unless:

(a) The dealer includes in the advertisement that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer.

(b) The dealer furnishes the purchaser with written evidence that the dealer will be liable for and pay any tax the purchaser was relieved from paying under this Paragraph himself.

(2) If a dealer advertises that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer, the purchaser shall not be liable for the payment of that portion of the tax.

(3) Whoever violates this provision with respect to advertising shall be fined not less than twenty-five dollars nor more than two hundred fifty dollars, or imprisoned for not more than three months, or both. For a second or subsequent offense, the penalty shall be double.

G. The dealer or seller is permitted and required to state and collect the tax separately from the price paid by the purchaser.

H. The use of tokens is forbidden. The collector shall by regulations prescribe the method and the schedule of the amounts to be collected from the purchasers, lessees or consumers in respect to any receipt upon which a tax is imposed by this chapter or by any political subdivision of the state of Louisiana. The amount of tax to be collected by the dealer and paid by the purchaser shall in each transaction comply with the schedule so provided.

I. The sums of money collected by the dealer for payment of sales and use taxes imposed by the state of Louisiana, or any such taxes imposed by any parish, municipality, or political subdivision within the state, shall be and remain the property of the taxing authority and deemed held in trust for the taxing authority.

Amended by Acts 1962, No. 182, §2; Acts 1974, No. 184, §1; Acts 1980, No. 137, §1; Acts 1988, No. 2, §1, eff. July 1, 1988; Acts 1991, No. 613, §1, eff. July 17, 1991; Acts 1993, No. 688, §1; Acts 1993, No. 894, §1, eff. June 23, 1993; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 245, §1, eff. July 1, 2001; Acts 2007, No. 291, §1, eff. Oct. 1, 2007; 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. § 47:7005 — LA Code / Code revised-statutes / Title 47 / Section 7005
Denial, revocation, or suspension of license
Status: in_force

A. A license issued pursuant to the provisions of this Chapter may be suspended or revoked by the department upon a finding that the applicant or licensee:

(1) Has materially falsified any application filed pursuant to this Chapter or required by this Chapter, or

(2) Has been convicted of a felony under the laws of this state or any law of the United States or foreign government, or of any state, within five years preceding the date of the issuance of the license, or

(3) Has had any federal or foreign gaming equipment license suspended or revoked by competent federal or governmental authority and is no longer authorized by any law to engage in the manufacturing, sale, distribution, transportation, or repair of gaming equipment, or

(4) Has manufactured, sold, distributed, transported, or repaired any gaming equipment in violation of any provision of this Chapter or any other state, federal, or foreign laws pertaining to the manufacture, sale, distribution, transportation, or repair of any gaming equipment, or

(5) Has repeatedly failed to submit to the Department of Public Safety and Corrections, office of state police, data on the use and transactions involving the sale or distribution of any gaming equipment as required by this Chapter and the rules and regulations promulgated pursuant thereto.

B. The department may limit revocation or suspension of a license to the particular gaming equipment with respect to which grounds for revocation or suspension exist.

C. Before taking action pursuant to this Section, the department shall serve upon the applicant or licensee an order to show cause why the license should not be denied, revoked, or suspended. The order to show cause shall contain a statement of the basis thereof and shall call upon the applicant or licensee to appear before the department at a time and place stated in the order, but in no event less than thirty days after the date of receipt of the order. Proceedings to deny, revoke, or suspend a license pursuant to this Section shall be conducted in accordance with R.S. 49:950 et seq. Such proceedings shall be independent of, and not in lieu of, criminal prosecutions or other proceedings under any other law.

D. The department may, in its discretion, suspend any license simultaneously with the institution of proceedings under this Section in cases where it finds that there is an imminent danger to the public health or safety. Such suspension shall continue in effect until the conclusion of such proceedings, including judicial review thereof, unless sooner withdrawn by the department or dissolved by a court of competent jurisdiction.

E. If the department suspends or revokes a license granted under the provisions of this Chapter, all gaming equipment in the possession of the licensee pursuant to such license at the time of suspension or the effective date of the revocation order, as the case may be, may in the discretion of the department, be placed under seal. No disposition may be made of any gaming equipment under seal until the time for taking an appeal has elapsed or until all appeals have been concluded unless a court for good cause, upon application therefor, orders the sale of the gaming equipment and the deposit of the proceeds of the sale with the court. Upon a revocation order becoming final, all such gaming equipment shall be forfeited to the state.

Acts 1987, No. 443, §1.
La. Rev. Stat. § 47:510 — LA Code / Code revised-statutes / Title 47 / Section 510
Notice of sale or transfer
Status: in_force

A. Every manufacturer or dealer, upon transferring a motor vehicle, trailer or semi-trailer, whether by sale, lease, or otherwise, to any person other than a manufacturer or dealer, shall give monthly, sworn written notice of such transfers to the commissioner, on the official form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form. Manufacturers or dealers failing to give such notice, or to pay proper registration fees or license taxes, shall be subject to all penalties as provided in this Chapter. However, the provisions of this Subsection shall not apply to any new motor vehicle dealer properly licensed according to the provisions of R.S. 32:1251 et seq.

B. Any person, upon transferring a motor vehicle, trailer or semitrailer, whether by sale, lease or otherwise shall give a written notice of such transfer to the commissioner within fifteen days, on a form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form.

C. The secretary shall, upon request, furnish to the governing authority of any municipality or parish requesting same, information in a computer machine readable media on the sale or transfer of motor vehicles within that municipality or parish. The secretary shall promulgate rules for the distribution and establish the fee schedule for said service, the cost of which shall be borne by the requesting agency.

D. When a new or used motor vehicle dealer who is licensed under the provisions of R.S. 32:771 et seq. or of R.S. 32:1251 et seq. acquires the ownership of a used motor vehicle, from a private individual, the dealer shall notify the Department of Public Safety and Corrections of the acquisition within thirty days of the date on which the used motor vehicle was acquired.

Amended by Acts 1968, No. 274, §1; Acts 1975, No. 362, §1; Acts 1978, No. 668, §1; Acts 1980, No. 403, §1, eff. July 18, 1980; Acts 1995, No. 574, §1; Acts 2004, No. 418, §1.
La. Rev. Stat. § 47:113 — LA Code / Code revised-statutes / Title 47 / Section 113
Liability of employer
Status: in_force

An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts of any such payments. Any sums withheld in accordance with the provisions of this Sub-part shall be deemed to be held in trust for the collector.

Upon failure of an employer to pay as provided in R.S. 47:114 any amounts withheld or required to be withheld under this Chapter, he shall become personally liable for any such tax. The tax, interest, penalties, and attorney fees shall be payable as provided generally in the Subtitle, and the amount thereof may be determined, computed and collected by any method generally provided for in this Subtitle.

Added by Acts 1960, No. 342, §1.
La. Rev. Stat. § 47:338.47 — LA Code / Code revised-statutes / Title 47 / Section 338.47
City of New Orleans; not applicable
Status: in_force

The provisions of R.S. 47:338.30 through 338.46 shall not be applicable to the city of New Orleans.

Acts 1962, No. 300, §18; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2717.18 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1832 — LA Code / Code revised-statutes / Title 47 / Section 1832
Compensation; tenure; vacancies; salary
Status: in_force

A.(1) The tax commission shall be composed of five members appointed by the governor from the state public service commission districts to serve at his pleasure. Vacancies in unexpired terms shall be filled by appointment by the governor. Each appointment by the governor shall be submitted to the Senate for confirmation.

(2)(a) The three commission members appointed by the governor prior to May 1, 2004, shall continue to serve at the pleasure of the governor. Appointments made by the governor to replace any commission member serving prior to May 1, 2004, shall be made from separate public service commission districts not represented by a serving member of the commission.

(b) The two additional members of the commission to be appointed by the governor by August 1, 2004, shall be appointed from separate public service commission districts and shall not be appointed from the same public service commission district as a commission member serving prior to May 1, 2004. Vacancies shall be filled from the same public service commission district as the original appointment.

(c) Appointments made by the governor pursuant to this Paragraph after May 1, 2004, shall ensure that no members shall be appointed from the same public service commission district.

(3) Effective August 1, 2008, one member of the commission shall be appointed from each public service commission district.

B. The governor shall designate one of the members as chairman. The salaries of the chairman and members of the tax commission shall be set by the governor.

Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. June 28, 1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. March 28, 1988; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 112, §1, eff. May 28, 2004.

NOTE: SEE ACTS 1984, NO. 195, §2.
La. Rev. Stat. § 47:2159 — LA Code / Code revised-statutes / Title 47 / Section 2159
Request for notice
Status: in_force

Any person may request that all notices that are sent to a tax debtor also be sent to the requesting person by sending a written notice to the appropriate tax collector listing the name of the tax debtor, a legal description of the property, and the address to which the notice is to be sent. The person requesting notice shall also pay a reasonable sum not to exceed twenty dollars to the tax collector to defray the cost of providing the notice. A mortgage holder who has requested notice and paid the fee shall receive notices until such time that the tax collector receives notice of the cancellation of the mortgage inscription. For any other person, this request shall be valid for the current tax year only. Upon request, the tax collector shall inform the tax lien certificate holder of any person or entity requesting notice in accordance with the provisions of this Section.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:6008 — LA Code / Code revised-statutes / Title 47 / Section 6008
Tax credits for donations made to assist playgrounds in economically depressed areas
Status: in_force

A. There shall be allowed a credit against any Louisiana income tax for qualified donations made to qualified playgrounds. The credit shall be an amount equal to the lesser of seven hundred twenty dollars or thirty-six one hundredths of the value of the cash, equipment, goods, or services donated. Any credit shall be taken as a credit against the applicable income tax in the taxable period in which the donation is made. The total amount of the credits taken by any taxpayer during any taxable year shall not exceed one thousand dollars.

B.(1) The term "qualified donation" shall mean a donation made to a qualified playground to assist in the construction, operation, use, or maintenance of the playground. The term "qualified donation" shall also mean a donation made to assist in the development, implementation, or sponsoring of recreational, educational, or health-related programs or events for the benefit of the children served by the qualified playground regardless of whether the donation is made directly to the qualified playground, to the qualified playground's volunteer organization or booster club, or to a nonprofit corporation whose chartered purpose is to provide assistance to the qualified playground. Any such donation may be in the form of cash or the donation of equipment, goods, or services.

(2) The term "qualified playground" shall mean a playground, recreational facility, or park owned or operated by the state or a political subdivision or by a community or volunteer organization or nonprofit corporation and which is eligible to receive any funds under the community development block grant (CDBG) program of the United States Department of Housing and Urban Development.

C. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be deemed necessary to carry out the purposes of this Section.

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

Acts 1992, No. 898, §1, eff. for taxable periods beginning after Dec. 31, 1992; Acts 1997, No. 658, §2; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec. 31, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2005, No. 405, relative to intent.

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. § 47:338.209 — LA Code / Code revised-statutes / Title 47 / Section 338.209
Hotel occupancy tax in the city of Natchitoches
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 Natchitoches is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within the city of Natchitoches. The hotel occupancy tax shall be three and one-half 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, either public or private, engaged in the business of furnishing or providing rooms and 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 hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid 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 shall impose the hotel occupancy tax by ordinance or resolution. 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. The ordinance or resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code.

C. The governing authority may enter into a contract under such terms and conditions as it deems 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 hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the city.

D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used for the following purposes:

(1) One-half of the proceeds shall be disbursed pursuant to a cooperative endeavor agreement to the Cane River National Heritage Area to be used as matching funds in applications for federal funds or other lawful purposes.

(2) One-half of the proceeds shall be used for the operating and marketing costs of the Natchitoches Events Center.

Acts 2008, No. 837, §1, eff. July 9, 2008; Redesignated from R.S. 33:2740.69 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.1 — LA Code / Code revised-statutes / Title 47 / Section 332.1
Disposition of certain collections in the parish of Jefferson
Status: in_force

A.(1) The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Jefferson, exclusive of Ward 11, 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 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 the avails into a special fund which is hereby created in the state treasury and designated as the Jefferson Parish Convention Center Fund.

(2) The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Ward 11 in the parish of Jefferson 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 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 the avails into a special fund which is hereby created in the state treasury and designated as the Town of Grand Isle Tourist Commission Enterprise Fund.

B.(1) The amount of proceeds in the Jefferson Parish Convention Center Fund collected in the city of Kenner shall be available exclusively for operating and maintaining the convention center in the city of Kenner.

(2) The amount of proceeds in the Jefferson Parish Convention Center Fund collected in all areas on the east side of the Mississippi River in the parish of Jefferson exclusive of the city of Kenner shall be placed in escrow and shall be available exclusively for planning, designing, purchasing or preparing for the purchase of land, and otherwise preparing for the construction, and for the construction, operation, and maintenance of a convention, assembly, or municipal center on the east side of the Mississippi River in the parish of Jefferson.

(3) The amount of proceeds in the Jefferson Parish Convention Center Fund collected in all areas on the west side of the Mississippi River in the parish of Jefferson shall be available exclusively for planning, designing, purchasing or preparing for the purchase of land, and otherwise preparing for the construction, and for the construction, operation, and maintenance of the John Alario, Sr. Multi-purpose Center on the west side of the Mississippi River in the parish of Jefferson.

(4) The amount of proceeds in the Town of Grand Isle Tourist Commission Enterprise Fund shall be available exclusively for tourism development purposes and for planning, development, or capital improvements of tourism sites in the town of Grand Isle. "Capital improvements" means any expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent improvement.

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

D.(1) The parish of Jefferson may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the Jefferson Parish Convention Center Fund allocated pursuant to, and for the purposes set forth in, R.S. 47:332.1(B)(2) and (3). Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the Jefferson Parish Convention Center Fund allocated pursuant to R.S. 47:332.1(B)(2) and (3) monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Paragraph.

(2) The town of Grand Isle may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the Town of Grand Isle Tourist Commission Enterprise Fund allocated pursuant to, and for the purposes set forth in, R.S. 47:332.1(B)(4). Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the Town of Grand Isle Tourist Commission Enterprise Fund allocated pursuant to R.S. 47:332.1(B)(4) monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Paragraph.

Acts 1986, 1st Ex. Sess., No. 9, §1, eff. Dec. 24, 1986; Acts 1989, No. 823, §1, eff. July 1, 1989; Acts 1990, No. 317, §1, eff. July 9, 1990; Acts 1995, No. 193, §5, eff. June 14, 1995; Acts 1999, No. 840, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:847 — LA Code / Code revised-statutes / Title 47 / Section 847
Dealers required to affix stamps
Status: in_force

A. Every registered tobacco dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for sale, removing, or otherwise distributing the cigarettes in or into the state to wholesale dealers or retail outlets. Stamped cigarettes shall be kept separate and apart from the dealer's stock of unstamped cigarettes.

B. Stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state and may affix a stamp required by this Chapter only if the manufacturer and brand family of the cigarettes are listed on the state directory at the time of stamping.

C. Notwithstanding the provisions of Subsection A of this Section, unless prior written approval is obtained from the attorney general in accordance with regulations promulgated by the secretary pursuant to the Administrative Procedure Act, stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state, and may affix a stamp required by this Chapter only if the stamping agent purchased the cigarettes directly from the manufacturer or importer of the cigarettes, who holds a valid permit issued pursuant to 26 U.S.C. 5713, or from a sales entity affiliate whose name and address has been provided to the attorney general pursuant to R.S. 13:5073(A)(7).

D.(1) If and whenever any of the cigarettes taxed in this Chapter are found in the place of business of any tobacco dealer or any other person, except a dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2), without the stamps affixed as herein provided, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this Chapter.

(2) A manufacturer or importer may, in accordance with R.S. 47:862, possess, transport, or cause to be transported unstamped cigarettes in or into the state to a stamping agent under either of the following circumstances:

(a) The manufacturer and brand family of the cigarettes are at the time of sale listed on the state directory.

(b) The manufacturer and brand family of cigarettes are not at the time of sale listed on the state directory, but all of following conditions apply:

(i) The stamping agent is authorized to affix the stamp or, when permitted by R.S. 47:849, pays the taxes imposed by another state on whose directory the manufacturer and brand family of the cigarettes are listed at the time of the sale.

(ii) The stamping agent would be permitted to resell the cigarettes from this state into that other state as provided in R.S. 47:849.

(iii) The stamping agent receiving the cigarettes holds an exporter license pursuant to R.S. 26:902(5)(b) and submits a report pursuant to R.S. 47:851(E).

(3) A manufacturer or importer may sell unstamped cigarettes as permitted under Paragraph (2) of this Subsection through its sales entity affiliate whose status as a sales entity affiliate has been provided by the manufacturer or importer to the satisfaction of the attorney general in accordance with R.S. 13:5073(A)(7) and prior to the sales entity affiliate selling any cigarettes in or into the state. If the manufacturer or importer does so:

(a) It may sell or otherwise transfer the unstamped cigarettes to its sales entity affiliate in connection with the sale.

(b) The sales entity affiliate may possess, transport, or cause to be transported the unstamped cigarettes in connection with the sale to the same extent the manufacturer or importer could under this Section if it were making the sale directly.

(c) In the case of sales permitted under Paragraph (2) of this Subsection, the stamping agent will be deemed to have purchased the cigarettes directly from the manufacturer or importer.

Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.
La. Rev. Stat. § 47:463.123 — LA Code / Code revised-statutes / Title 47 / Section 463.123
Special prestige license plates; New Home Ministries
Status: in_force

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

B. The prestige license plate shall be issued, upon application, to any member of the New Home Ministries.

C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the New Home Ministries 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 administrative costs.

D. The monies received from the annual fees by the New Home Ministries shall be dedicated to New Home Community Development Center for tutorial programs and educational needs.

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

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

(2) The secretary has received a minimum of 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 annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2003, No. 385, §1.
La. Rev. Stat. § 47:287.445 — LA Code / Code revised-statutes / Title 47 / Section 287.445
Special adjustment for long-term contracts
Status: in_force

A. General. Notwithstanding any provision to the contrary in this Chapter, any corporation that uses the percentage of completion method prescribed in 26 U.S.C.A. §460 shall upon completion of the contract, or, with respect to any amount properly taken into account after completion of the contract, when such amount is so properly taken into account, pay or shall be entitled to receive interest computed under the look-back method of Subsection B.

B. Look-back method. The interest computed under the look-back method of this Subsection shall be determined as follows:

(1) First, allocating income under the contract among taxable years in accordance with the provisions of 26 U.S.C.A. §460(b)(2)(A).

(2) Second, determine solely for purposes of computing such interest, the overpayment or underpayment of Louisiana corporate income tax for each taxable year referred to in Paragraph (1), which would result solely from the application of Paragraph (1), and

(3) Then, applying the rate of interest established by R.S. 47:1624 to the overpayment or underpayment determined under Paragraph (2).

C. S corporations. With respect to a corporation which for a taxable year is classified as an S corporation, the principles of I.R.C. Section 460(b)(4)(A) shall apply with respect to its excludible percentage of Louisiana net income attributable to any long-term contract, there shall be no exceptions for S corporations which are closely held pass-through entities and "highest rate" shall mean the highest rate of tax specified in R.S. 47:32.

Acts 1992, No. 588, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003.
La. Rev. Stat. § 47:818.116 — LA Code / Code revised-statutes / Title 47 / Section 818.116
License revocation; cancellation
Status: in_force

A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee's last known address, for any of the following reasons:

(1) Filing by the licensee of a false return, or a false report of the data or information required by this Subpart.

(2) Failure, refusal, or neglect of the licensee to file a return, report or information required by this Subpart.

(3) Failure of the licensee to pay the full amount of all taxes due or to pay any penalties or interest due required by this Subpart.

(4) Failure of the licensee to keep accurate records of the quantities of compressed natural gas, liquefied natural gas, or liquefied petroleum gas received, produced, refined, manufactured, compounded, sold, or used in Louisiana.

(5) Failure to file a new, larger, or additional surety bond as required by the secretary pursuant to R.S. 47:818.117.

(6) Conviction of the licensee or an agent, officer, employee, or a principal of the licensee for any act prohibited under this Subpart.

(7) Failure, refusal, or neglect of a licensee to comply with any other provision of this Subpart or any rule promulgated pursuant to this Subpart.

(8) Cancellation for cause of a license or registration issued by another state.

(9) A determination that the licensee is not a real party in interest.

(10) Revocation for cause of any prior license of a real party in interest.

(11) The licensee, or any of the licensee's agents, officers, or employees, has a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction and the conviction was not disclosed on the application.

B. The secretary shall be prohibited from granting a license and shall suspend any license previously granted for a period of at least thirty days, or until such time as the applicant supplies the secretary with evidence to the contrary, when there is prima facie evidence that the applicant, in the discretion of the secretary, is not a person of good moral character, or has violated the provisions of this Subpart or any rules, regulations, or instructions issued in connection with issuance of a license. The period of suspension set forth in this Section shall not exceed ninety calendar days from the date of suspension, unless at the end of the ninety-day period the secretary determines that the reason for the suspension still exists. In such instances, the secretary may continue the period of suspension until sufficient evidence has been provided by the licensee that the reason for suspension no longer exists.

C. The secretary shall cancel any license upon the written request of the licensee or upon a change in ownership or control of the licensed business.

D. Upon revocation or cancellation of a license, the license shall be surrendered to the secretary and the tax levied in accordance with the provisions of this Subpart shall become due and payable within fifteen days on all untaxed compressed natural gas, liquefied natural gas, and liquefied petroleum gas held in storage or otherwise in the possession of the licensee and all compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold, delivered, or used prior to the revocation or cancellation on which the tax has not been paid.

E. If the secretary revokes a license, the secretary shall be prohibited from issuing a new license to the same applicant for a period of three years from the date of revocation.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:463.33 — LA Code / Code revised-statutes / Title 47 / Section 463.33
Street cruiser license plates
Status: in_force

A. Subject to the design requirements of R.S. 47:463(A)(3), the commissioner shall establish and issue special street cruiser license plates for motor vehicles defined as street cruisers under the provisions of R.S. 32:455. These license plates shall be used in lieu of the regular motor vehicle registration license plates, if issued prior to August 15, 1995, shall be issued for the life of the vehicle.

B. The fee for issuing the street cruiser license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee.

C. The special license plate shall bear the inscription "Street Cruiser". Additionally, such plates shall have displayed thereon the word "Louisiana" and the vehicle number assigned to the vehicle by the commissioner and shall be a design approved by the commissioner.

D. The commissioner shall adopt administrative rules to provide for the implementation of this Section.

Acts 1992, No. 189, §2, eff. June 8, 1992; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:1515 — LA Code / Code revised-statutes / Title 47 / Section 1515
Prohibition of class action lawsuits
Status: in_force

Notwithstanding any law to the contrary, no class action lawsuit shall be brought against the secretary of the Department of Revenue in the Board of Tax Appeals or any state or federal court by or on behalf of taxpayers or any other interested party arising from or related to the administration of tax laws and all related matters.

Acts 2025, No. 361, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:338.173 — LA Code / Code revised-statutes / Title 47 / Section 338.173
Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
Status: in_force

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

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

C. The sales and use tax so levied shall be imposed by resolution of the Jackson Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317.

D. The Jackson Parish Police Jury shall have the right to contract with the sheriff or with the Department of Revenue of the state of Louisiana or with any other agency or political subdivision for the collection of the tax. The police jury shall set forth the purposes for which the proceeds of the tax are to be used in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.

E. The resolution imposing such additional tax shall be adopted by the Jackson Parish Police Jury only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this Section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish 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 such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.

F. The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be used by the Jackson Parish Police Jury for waste management, jail and courthouse expansion, road construction and maintenance, and to pay debt service requirements on bonds issued for such purpose, or any part thereof, in the manner herein established, subject to the approval of a majority of the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this Section. 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 expenditure thereof.

G. 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.

H. This tax shall be levied for a period no greater than that authorized by the electorate and may be renewed in subsequent elections.

Acts 1984, No. 545, §1; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2738.65 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1061 — LA Code / Code revised-statutes / Title 47 / Section 1061
Telecommunication tax for the deaf
Status: in_force

A.(1) There is hereby levied a tax of five cents per month to be assessed per line for each wireline access line and per telephone number for each wireless handset device on each residential and business customer of a local or wireless telecommunication service company operating in Louisiana. The tax shall be collected from each residential and business customer and remitted by each such company on or before thirty days after the close of each calendar quarter to the secretary of the Department of Revenue on forms prescribed by the secretary. The tax provided for in this Paragraph shall not apply to wireless devices used only for data purposes or to prepaid wireless devices.

(2) The local or wireless telecommunication service company collecting and remitting such tax as hereinabove provided shall be allowed a deduction, not to exceed three percent, from the amount so collected and remitted to the secretary as compensation for such collection. The compensation shall not be allowed, however, if the remittance is not made timely.

(3) The tax so collected and remitted by the local or wireless telecommunication service company shall not be subject to any tax, fee, or assessment, nor shall it be considered revenue of the local or wireless telecommunication service company.

(4) The revenues so collected shall be remitted by the secretary immediately upon receipt to the treasurer and the treasurer shall credit the full amount of such taxes to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created within the state treasury and designated as the "Telecommunications for the Deaf Fund".

B. The monies in the Telecommunications for the Deaf Fund shall be used solely to establish, administer, and promote a statewide program to provide accessibility services and assistive technology for persons who are deaf, deaf/blind, hard of hearing, speech impaired, or others with similar disabilities or impairments, including captioning and American sign language services to be utilized at the legislature, in the amounts appropriated each year by the legislature to the Louisiana Commission for the Deaf. Any surplus monies remaining to the credit of the fund on June thirtieth of each year and any funds earned through the investment of the monies in the fund shall remain to the credit of the fund.

C. Policies and procedures to administer the statewide program and distribution of funds shall be developed in collaboration with other state agencies that provide services to individuals who are deaf, deaf/blind, hard of hearing, or speech impaired to avoid duplication of effort. Rules and regulations to implement the program shall be promulgated in accordance with the Administrative Procedure Act.

Acts 1988, No. 660, §2, eff. Sept. 1, 1988; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2006, No. 722, §1, eff. July 1, 2006; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2017, No. 273, §1, eff. Oct. 1, 2017; Acts 2018, 1 st Ex. Sess., No. 2, §1, eff. March 26, 2018.
La. Rev. Stat. § 47:1035 — LA Code / Code revised-statutes / Title 47 / Section 1035
Due dates and delinquent dates
Status: in_force

All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.

Acts 1986, No. 628, §1, eff. July 6, 1986.
La. Rev. Stat. § 47:9096 — LA Code / Code revised-statutes / Title 47 / Section 9096
Sports wagering service providers; permit; fee
Status: in_force

A. The corporation shall issue a sports wagering service provider permit to suitable persons which contract with an operator to provide support services for an operator's sports book. A person shall not provide support services to the operator without a valid permit.

B. Any contract between the corporation and a sports wagering service provider shall provide for access to the corporation of any information maintained by the platform provider for verification of compliance with this Chapter.

C. A sports wagering service provider shall keep books and records for the management of sports wagering as authorized by this Chapter and for services for which it is contracted by the operator. The keeping of books and records shall be separate and distinct from any other business the sports wagering service provider might operate. A sports wagering service provider shall file quarterly returns with the corporation listing all of its contracts and services related to sports wagering authorized under this Subtitle.

D. The initial application fee for a sports wagering service provider permit shall be ten thousand dollars and shall be nonrefundable. The initial application fee shall be submitted to the corporation at the time of application.

E. The permit fee for a sports wagering service provider permit issued pursuant to this Section shall be twelve thousand five hundred dollars. The permit shall be for a term of five years. The permit fee shall be submitted to the corporation on the anniversary date of the issuance of the permit every five years. The first permit payment shall be submitted to the corporation at the time of application.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:305.8 — LA Code / Code revised-statutes / Title 47 / Section 305.8
Exclusion; funeral directing services
Status: in_force

A. The sales and use tax levied by taxing authorities shall not apply to funeral directing services.

B. For purposes of this Section, "funeral directing services" means the operation of a funeral home including but not limited to any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. Funeral directing services shall not mean or include the sale, lease, rental, or use of any tangible personal property as those terms are defined in R.S. 47:301.

Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.57 — LA Code / Code revised-statutes / Title 47 / Section 337.57
Distraint defined
Status: in_force

A. The words "distraint" or "distrain" as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due.

B. Property exempt from seizure as provided by law is exempt from distraint and sale herein.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:532.3 — LA Code / Code revised-statutes / Title 47 / Section 532.3
Public tag agents; cease and desist order; injunctive relief
Status: in_force

A. In addition to or in lieu of the administrative sanctions provided in R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, and any criminal sanctions otherwise provided by law, the office of motor vehicles is empowered to issue an order to any person engaged in any activity, conduct, or practice constituting a violation of R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, directing such person to cease and desist from such activity, conduct, or practice. Such order shall be issued in the name of the state of Louisiana under the official seal of the Department of Public Safety and Corrections, office of motor vehicles.

B. If the person to whom the office of motor vehicles directs a cease and desist order does not cease and desist the proscribed activity, conduct, or practice within ten days from service of such cease and desist order by certified mail, the office of motor vehicles may cause to issue a writ of injunction enjoining such person from engaging in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either. Such proceeding shall be brought in the district court having civil jurisdiction in any parish in which such person resides, or is domiciled or has his principal place of business. If the person whose contract is to be suspended, revoked, canceled, or otherwise restricted is a nonresident and is not domiciled within the state, such proceeding may be brought in the Nineteenth Judicial District Court for the parish of East Baton Rouge.

C. Upon a proper showing by the office of motor vehicles that such person has engaged or is engaged in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, the court shall issue a temporary restraining order restraining the person from engaging in unlawful activity, conduct, or practices pending the hearing on a preliminary injunction, and in due course a permanent injunction shall issue after a hearing, commanding the cessation of the unlawful activity, conduct, or practice complained of, all without the necessity of the office of motor vehicles having to give bond as usually required in such cases.

D. The trial of the proceeding by injunction shall be a summary proceeding, and shall be tried by the judge alone without a jury.

Acts 2015, No. 110, §2, eff. July 1, 2015.
La. Rev. Stat. § 47:309.1 — LA Code / Code revised-statutes / Title 47 / Section 309.1
Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer
Status: in_force

A. Listing of sales. Any dealer selling property or services, the aggregate value per sale of which exceeds two hundred fifty dollars, to residents of this state, where the property is delivered into this state or the beneficial use of the service occurs in this state, shall, upon request of the secretary, provide a list of such sales to the secretary of the Department of Revenue. The list shall include the names and addresses of the purchasers and the amount of the sale. The secretary shall pay to any dealer furnishing a list under this Section, an amount equal to the reasonable cost of reproducing the list.

B. Definitions. As used in this Section, the following words and phrases have the following meanings unless the context clearly indicates otherwise:

(1) "Louisiana purchaser" or "purchaser" means a person who purchases tangible personal property, digital products, or taxable services in a transaction with a remote retailer for property or a service that is delivered for use or benefit in Louisiana, and no Louisiana sales and use tax was collected or paid on the transaction.

(2) "Remote retailer" or "retailer" means a retailer that purposefully avails itself in any way of the benefits of an economic market in Louisiana or who has any other minimum contacts with the state and who meets all of the following criteria:

(a) Is not required by applicable law, ordinance, or regulation to register as a dealer in Louisiana, and thus is not otherwise required to collect Louisiana sales and use taxes.

(b) Makes retail sales of tangible personal property, digital products, or taxable services where the property is delivered into Louisiana or the beneficial use of the service occurs in Louisiana, and the cumulative annual gross receipts for the retailer and its affiliates from those sales exceeds fifty thousand dollars per calendar year.

(c) Does not collect and remit Louisiana sales and use tax with respect to their retail sales in this state, including the tax imposed under R.S. 47:302(K).

(3) "Secretary" means the secretary of the Department of Revenue.

C. Notification of purchaser. (1) At the time of sale, the remote retailer shall notify the Louisiana purchaser that the purchase is subject to Louisiana use tax unless it is specifically exempt, and that there is no exemption specifically based on the fact that a purchase is made over the internet, by catalog, or by other remote means. Further, the sale notice shall include a statement that Louisiana law requires that use tax liability be paid annually on the individual income tax return, or through other means as may be required by administrative rule by the secretary in accordance with the Administrative Procedure Act, hereinafter referred to as "administrative rule".

(2) By January thirty-first of each year, a remote retailer shall send to each Louisiana purchaser who has purchased property or services from the retailer in the immediately preceding calendar year an annual notice containing the total amount paid by the purchaser for purchases in that preceding calendar year, and other information required by the secretary as established through administrative rule. If available, the annual notice shall include a listing of the dates and amounts of purchasers, and if known by the retailer, whether the property or service is exempt from sales and use taxes. The annual notice shall clearly disclose the name of the retailer and shall state that Louisiana use tax may be due on the purchases made from the retailer and that Louisiana law requires the payment of an individual's use tax liability on the individual income tax return or through other means as may be required by administrative rule. The notification shall be sent by first class mail, certified mail, or electronically at the purchaser's choice and shall not be included with any other shipment or mailing from the retailer. Further, the exterior of the envelope in which the notice is sent shall include the words "IMPORTANT TAX DOCUMENT ENCLOSED".

D. Annual statement submitted by remote retailer. By March first of each year, a remote retailer who made retail sales of tangible personal property, digital products, or taxable services to Louisiana purchasers in the immediately preceding calendar year shall file with the secretary an annual statement for each purchaser which includes the total amount paid by the purchaser to that retailer in the immediately preceding calendar year. Under no circumstances shall the statement contain detail as to specific property or services purchased, but it shall include the total amount paid. The statement shall be submitted on forms to be developed and provided by the secretary. The secretary may require the electronic filing of statements by a remote retailer who had sales in Louisiana in excess of one hundred thousand dollars in the immediately preceding calendar year.

E. Powers and Duties of the secretary. In addition to the powers and duties of the secretary established under Chapter 18 of Subtitle II of this Title, the secretary may, by subpoena, compel witnesses and the production of documents for purposes of enforcement of the requirements of this Section relative to the required notices and annual statements concerning taxable transactions occurring in Louisiana which involve a remote retailer. The secretary may also seek letters rogatory when appropriate for the enforcement of this Section. If the retailer fails to respond to the subpoena, the secretary may request that the subpoena be enforced on the order of a court.

F. Jurisdiction. Any dealer or remote retailer selling property or services to residents of this state, where the property is delivered into this state or the beneficial use of the service occurs in this state, is considered to have consented to the jurisdiction of the courts of Louisiana and the Board of Tax Appeals for the exclusive purpose of enforcing this Section. Notwithstanding any other provision of law to the contrary, service of process upon dealers subject to this Section may be made by service outside this state in the same manner provided for service within this state with the same force and effect as though service had been made within this state.

G. Rules. The secretary may establish specific procedures and requirements concerning purchaser notifications and the filing of annual statements through rules promulgated in accordance with the Administrative Procedure Act.

Acts 1986, No. 734, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2016, No. 569, §1, eff. July 1, 2017; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:300.4 — LA Code / Code revised-statutes / Title 47 / Section 300.4
Intent, purpose
Status: in_force

This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:

(1) Simplifying preparation of Louisiana income tax returns by taxpayers.

(2) Improving enforcement through better use of federal information.

(3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
La. Rev. Stat. § 47:120.101 — LA Code / Code revised-statutes / Title 47 / Section 120.101
Income tax checkoff; Louisiana Make-A-Wish Act
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 Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana, hereinafter referred to as the "foundation", 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, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

B. There is hereby established in the state treasury a special escrow fund to be known as the Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the foundation. The fund shall be administered by the state treasurer, who shall every three months, remit the remaining balance of monies in the fund to the foundation. The foundation shall use the monies derived from such donations for the purpose of granting wishes to children within Louisiana who have life-threatening medical conditions.

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

Acts 2011, No. 198, §1, eff. for taxable years beginning on or after Jan. 1, 2011.
La. Rev. Stat. § 47:302.25 — LA Code / Code revised-statutes / Title 47 / Section 302.25
Disposition of certain collections in Cameron 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 Cameron Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all 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 "Cameron Parish Tourism Development Fund".

B. The monies in the Cameron Parish Tourism Development Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be appropriated to the Cameron Parish Police Jury and used exclusively for tourism development in Cameron Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund, and all interest earned shall be deposited into the state general fund. The Cameron Parish Tourism Development Fund shall be subject to audit by the legislative auditor for determination that these monies have been used as provided herein.

C. For purposes of this Section, "tourism development" shall mean the construction, maintenance, or improvement of facilities on or immediately adjacent to the Creole Nature Trail, marinas, visitor centers, parking areas, parks, overnight camping facilities, wharves, and fishing piers, the improvement and maintenance of public beaches by the police jury or a beach development district, and advertising designed to promote all or any of these facilities.

Acts 1995, No. 840, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:335.5 — LA Code / Code revised-statutes / Title 47 / Section 335.5
Louisiana law unmodified
Status: in_force

No provision of the agreement authorized by this Chapter in whole or part invalidates or amends any provision of the law of Louisiana. Adoption of the agreement by Louisiana does not amend or modify any law of Louisiana. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of the Legislature of Louisiana.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:302.31 — LA Code / Code revised-statutes / Title 47 / Section 302.31
Disposition of certain collections in West Carroll Parish
Status: in_force

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

B. The monies in the West Carroll Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:4301 — LA Code / Code revised-statutes / Title 47 / Section 4301
Findings and purpose
Status: in_force

A. The state, in order to induce industrial development in the state, seeks to encourage the establishment of new business enterprises and the retention and/or expansion of existing businesses in this state. One of the purposes of such legislation is to enlarge job opportunities for the people of Louisiana in targeted Vision 2020 businesses. It is recognized that a similar need exists, especially in times of high levels of unemployment, to encourage existing businesses that fit the Vision 2020 profile to continue operations at existing levels and, where possible, to expand those operations.

B. It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that existing Vision 2020 businesses be encouraged to continue and expand their operations in the state. It is the purpose of this Chapter to encourage the retention and modernization of such operations in Louisiana by providing a procedure whereby the taxes imposed by the state upon such businesses may be reduced in order to accomplish the purposes of this Chapter.

Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:291 — LA Code / Code revised-statutes / Title 47 / Section 291
Application of Part
Status: in_force

The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.

Acts 1980, No. 316, §1.
La. Rev. Stat. § 47:463.44 — LA Code / Code revised-statutes / Title 47 / Section 463.44
Special license plates; Louisiana educators
Status: in_force

A. Upon application of an educator educated or employed in Louisiana, the secretary shall issue special prestige license plates to be used in lieu of the regular motor vehicle registration license plates. The prestige plates shall be issued in the same manner as other motor vehicle license plates.

B. The charge for this special license plate shall be the same as for regular license plates; however, the applicant shall pay for the additional costs associated with the production of such plate.

C. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates and a determination of what the additional cost of the plate shall be. Such rules and regulations shall be promulgated in accordance with the Administrative Procedure Act and shall be presented to the House and Senate Committees on Transportation, Highways and Public Works for oversight.

Acts 1995, No. 366, §1; Acts 2004, No. 371, §1.
La. Rev. Stat. § 47:1501 — LA Code / Code revised-statutes / Title 47 / Section 1501
Definitions
Status: in_force

A. The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana.

B. The term "Subtitle" means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue.

C. If any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950, the provisions of Chapter 1 of Subtitle IV of said Title 47 shall prevail.

Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:338.71 — LA Code / Code revised-statutes / Title 47 / Section 338.71
Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
Status: in_force

A. Bonds issued hereunder shall not constitute an indebtedness or pledge of the general credit of the parish, parish school board or municipality within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registrable as to principal if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the governing body at such premium or premiums not greater than five per cent (5%) of the principal amount as the governing body may determine.

B. Bonds issued hereunder shall be payable from and secured by irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons thereto attached, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the governing body issuing the bonds, and the governing authority and officials of the parish imposing the tax, and to enforce the provisions of the resolution imposing the tax, and the resolution and proceedings authorizing the issuance of such bonds.

C. The governing body may in any resolution authorizing such bonds provide for the respective priorities of separate block, series or issues of bonds issued payable from the same sales tax revenues, or may provide for the issuance of additional bonds in the future on a parity under such conditions as may be therein specified. In the absence of any such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing body may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.

D. When any bonds shall have been issued hereunder neither the legislature nor the parish may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the entity which issued the bonds, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this Sub-section and of R.S. 47:338.48 through 338.78.

E. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing body to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.48 through 338.78.

F. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the governing body issuing the bonds may think proper, where not inconsistent with the provisions of R.S. 47:338.48 through 338.78, and when any bonds payable from the sales tax revenues shall have been issued, R.S. 47:338.48 through 338.78, the resolution of the governing body of the parish imposing the tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the governing body of the parish to continue to levy, collect and allocate the tax as therein provided and to apply the revenues derived therefrom in accordance with the provisions of said resolution, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2727 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:302.12 — LA Code / Code revised-statutes / Title 47 / Section 302.12
Disposition of certain collections in Calcasieu 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 Wards 4, 5, 6, and 7 of Calcasieu Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all 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 "West Calcasieu Community Center Fund".

B. The monies in the West Calcasieu Community Center Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for operating expenses, capital improvements, and maintenance for the West Calcasieu Community Center in Calcasieu Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C.(1) The West Calcasieu Parish Community Center Authority may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the West Calcasieu Community Center Fund. However, prior to the issuance of such bonds, the West Calcasieu Parish Center Authority shall obtain the approval of a majority of the members of the governing authority of Calcasieu Parish who represent all or a portion of Wards 4, 5, 6, and 7 of the parish, and the approval, given by majority vote, of each other governing authority which appoints members to the West Calcasieu Parish Center Authority.

(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation can not be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Section.

Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 1995, No. 69, §1, eff. June 12, 1995; Acts 2008, No. 620, §1, eff. July 1, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1002 — LA Code / Code revised-statutes / Title 47 / Section 1002
Nature of tax; exclusions from tax
Status: in_force

This Part levies, in addition to other taxes and licenses levied in this state, a license tax on every person owning or operating or owning and operating a public utility, as herein defined, for the privilege of engaging in such business carried on wholly in this state, and not a part of interstate commerce. This tax is not intended to be a tax for the privilege of engaging in interstate commerce, nor is it intended to be a tax on the business of interstate commerce nor is it intended to be a tax having any relation to interstate or foreign business or commerce in which any such person, firm, association or corporation may be engaged in addition to its business in this state.

The provisions of this Part and the taxes collectible hereunder shall not apply to or be levied against gross receipts derived from any business or operations conducted on navigable waters of the United States.
La. Rev. Stat. § 47:9102 — LA Code / Code revised-statutes / Title 47 / Section 9102
Online and mobile wagering
Status: in_force

A. Wagering through a website or mobile application shall be subject to the following requirements:

(1) A player shall establish a sports wagering account with the operator before the operator accepts any sports wager through a website or mobile application from the player. The operator shall also complete an initial verification of the account prior to accepting sports wagers.

(2) An account may be established with a line of credit or as an advance deposit wagering account.

B. No operator shall accept a sports wager through a website or mobile application from the public or any person who does not have an established account with the corporation.

C. No wagers shall be placed when the player is physically located out of state or in a parish that has not approved a proposition authorizing sports wagering. An operator shall maintain geofencing and geolocation services.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:818.47 — LA Code / Code revised-statutes / Title 47 / Section 818.47
Shipping documents
Status: in_force

A. Each person operating a refinery or terminal rack or any other facility where gasoline or diesel fuel is removed for transporting in a rail car or highway vehicle other than in the fuel supply tank shall prepare and provide to the operator of every rail car or highway vehicle receiving gasoline or diesel fuel at the facility a shipping document using a preprinted or machine generated form. The shipping document shall include:

(1) The name and physical address of the terminal or bulk plant from which the gasoline or diesel fuel was received.

(2) The name, federal employer identification number, or if an individual, the social security number if the federal employer identification number is not available, and address of the motor fuel transporter transporting the gasoline or diesel fuel.

(3) The date the gasoline or diesel fuel was loaded.

(4) The type of gasoline or diesel fuel.

(5) The number of gallons in:

(a) Net gallons if purchased from a terminal for export or import, or

(b) Net gallons or gross gallons if purchased from a bulk plant.

(6) The destination of the gasoline or diesel fuel as represented by the purchaser of the gasoline or diesel fuel and the number of gallons of the gasoline or diesel fuel to be delivered, if delivery is to only one state.

(7) The name, federal employer identification number, or if an individual, the social security number if the federal employer identification number is not available, and physical address of the purchaser of the gasoline or diesel fuel.

(8) Any other information that, in the opinion of the secretary, is necessary for the proper administration of this Part.

B. Every person transporting gasoline or diesel fuel in Louisiana in a rail car or highway vehicle other than in its supply tank shall carry on board a shipping document issued by the facility where the product was obtained.

C. A person may not import gasoline or diesel fuel to a destination in this state or export gasoline or diesel fuel to a destination outside this state by any means unless the person possesses a shipping document for that gasoline or diesel fuel issued by the facility where the gasoline or diesel fuel was obtained.

D. If gasoline or diesel fuel is to be delivered to more than one state, the terminal shall document the split loads by issuing shipping documents that list the destination state of each portion of the gasoline or diesel fuel.

E. The terminal operator, bulk plant, carrier, licensed distributor or supplier, and the person that received the gasoline or diesel fuel shall:

(1) Retain a copy of the shipping document for at least four years from the date the fuel is received.

(2) Provide a copy of the document to the secretary or any law enforcement officer not later than thirty days after the date a request for the copy is received.

F. An importer, exporter, or motor fuel transporter shall keep in their possession the shipping document issued by the terminal or bulk plant when transporting gasoline or diesel fuel imported into this state or for export from this state. The importer, exporter, or motor fuel transporter shall show the document to the secretary or any law enforcement officer on request. The secretary may delegate authority to inspect the document to other governmental agencies. The importer, exporter, or motor fuel transporter shall provide a copy of the shipping document to the person that receives the gasoline or diesel fuel when it is delivered.

G. No person shall accept delivery of gasoline or diesel fuel into storage facilities in Louisiana if that delivery is not accompanied by the shipping document that sets out on its face Louisiana as the state of destination of the gasoline or diesel fuel. Each operator of a retail outlet shall receive, examine, and retain the shipping document received from the motor fuel transporter for every shipment of gasoline or diesel fuel that is delivered to each location, with record retention of the shipping document at the location for thirty days. At the end of thirty days, the shipping document shall be maintained with the required books and records for a period of four years from the date of shipment.

H. Failure to comply with the provisions of this Section may result in a penalty of one thousand dollars being imposed by the secretary on the person operating the refinery or terminal rack or other facility. This penalty shall be multiplied by the sum of the current violation plus prior violations of this Section, if any.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:6102 — LA Code / Code revised-statutes / Title 47 / Section 6102
Definitions
Status: in_force

For purposes of this Chapter, the following terms shall have the following definitions:

(1) "Child" or "children" means people who are five years of age or less.

(2) "Child care facility" means any entity that the state administrator of the Child Care Development Fund determines is eligible to participate in the quality rating system according to criteria set forth by rule adopted in the manner provided for in R.S. 47:6103, has applied to the Department of Children and Family Services for evaluation under such system, and is participating in the system.

(3) "Child care provider" means a taxpayer who owns an eligible child care facility or facilities.

(4) "Child care resource and referral agencies" means those agencies with whom the department has contracted to provide child care resource and referral.

(5) "Department" shall mean the state agency designated as the lead agency of the Child Care Development Fund and responsible for determining the eligibility for the tax credits associated with the fund.

(6) "The Early Childhood Care and Education Network" means the network established pursuant to R.S. 17:407.23.

(7) "Eligible business child care expenses" means the total of the following expenses of a business that supports quality child care as provided for in R.S. 47:6107:

(a) For the construction, renovation, expansion, or major repair of an eligible child care facility, or for the purchase of equipment for such facility, or for the maintenance and operation thereof, not to exceed one hundred thousand dollars in expenses per tax year.

(b) For payments made to an eligible child care facility for child care services to support employees not to exceed ten thousand dollars per child per tax year.

(c) For the purchase of child care slots at eligible child care facilities actually provided or reserved for children of employees not to exceed one hundred thousand dollars per tax year.

(8) "Eligible child care director" means an individual as defined in Title 48 of the Louisiana Administrative Code, as amended, enrolled in the state practitioner registry developed and maintained by the department, and who is employed in an eligible child care facility which participates in the quality rating system.

(9) "Eligible child care facility" means a child care facility that has applied to the department for an evaluation under its quality rating system and is participating in the quality rating system.

(10) "Eligible child care staff" means an individual enrolled in the state practitioner registry developed and maintained by the department and who is employed in an eligible child care facility which participates in the quality rating system and who otherwise meets the qualifications provided for in Title 48 of the Louisiana Administrative Code, Chapter 53, as amended.

(11) "Eligible early childhood learning centers" means successful early childhood learning centers according to rules and regulations promulgated by the State Board of Elementary and Secondary Education for the Tiered Kindergarten Readiness Improvement System, and that maintain a Type III license.

(12)(a) "Quality rating" means the number of "stars" awarded to an eligible child care facility by the quality rating system.

(b) The quality rating of the facility shall be based on the initial rating of the facility if it is the facility's first year participating in the quality rating system. Thereafter, the quality rating shall be the rating of the facility as of July first of each year.

(13) "Quality rating system" means a rule promulgated by the department implementing the Louisiana Quality Rating System which establishes criteria for evaluating and rating the quality of an eligible child care facility in terms of the award of "stars", with five "stars" being the highest quality child care facility.

(14) "Tiered Kindergarten Readiness Improvement System" means the system established pursuant to R.S. 17:407.23.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:287.741 — LA Code / Code revised-statutes / Title 47 / Section 287.741
Special rule for leases
Status: in_force

Special federal rules for leases or finance leases shall be ignored in the determination of gross income, allowable deductions, net income, and Louisiana net income under this Part. For purposes of this Section, "special federal rules for leases or finance leases" means Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Act of 1984, and such provisions, portions, or principles thereof as are retained in federal law by the transitional rules of the Tax Reform Act of 1986.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:160 — LA Code / Code revised-statutes / Title 47 / Section 160
Loss from wash sales of stock or securities
Status: in_force

A. In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning thirty days before the date of such sale or disposition and ending thirty days after such date, the taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract or option so to acquire, substantially identical stock or securities, then no deduction for the loss shall be allowed under R.S. 47:60(2); nor shall such deduction be allowed under R.S. 47:61, unless the claim is made by a corporation, a dealer in stocks or securities, and with respect to transactions made in the ordinary course of its business.

B. If the amount of stock or securities acquired (or covered by the contract or option to acquire) is less than the amount of stock or securities sold or otherwise disposed of, then the particular shares of stock or securities the loss from the sale or other disposition of which is not deductible shall be determined under rules and regulations prescribed by the collector.

C. If the amount of stock or securities acquired (or covered by the contract or option to acquire) is not less than the amount of stock or securities sold or otherwise disposed of, then the particular shares of stock or securities the acquisition of which (or the contract or option to acquire which) resulted in the nondeductibility of the loss, shall be determined under the rules and regulations prescribed by the collector.
La. Rev. Stat. § 47:723 — LA Code / Code revised-statutes / Title 47 / Section 723
Payment of tax
Status: in_force

A. The tax levied in this Part shall be due and payable immediately upon the producing, refining, manufacturing, blending, or compounding of any gasoline or motor fuel for sale, use, or consumption within the state, or immediately upon the bringing of gasoline or motor fuel into the state of Louisiana for sale, use, or consumption therein, provided that dealers who have furnished bond as required in this Part, and whose bonds have been accepted, shall be required to pay the tax at the time of making reports to the secretary, as required in this Part.

B. Dealers, except those as defined in R.S. 47:712(5) and 721(B), shall have the option to pay the taxes on the gasoline or motor fuel manufactured within the state or imported into the state during the calendar monthly period, or on the gasoline or motor fuel actually sold, used or consumed during the monthly period.

C. As to dealers electing to pay the taxes under the first option in Subsection B, no monthly inventory accounting will be required, no credit or deduction will be allowed for stock losses except those occurring under the provision of R.S. 47:720 of this Part, and the taxes may be paid on the gross receipts adjusted to sixty degrees Fahrenheit. However, jobbers as defined in R.S. 47:721(B) and 712(5) of this Part must pay the taxes paid directly to the secretary on the same temperature basis at which the tax under R.S. 47:711 is billed to them by the bonded manufacturer.

D. Dealers who elect to pay the taxes on the gasoline or motor fuel actually sold, used or consumed in the state during the calendar monthly period, must submit reports including an actual inventory accounting, and the taxes as levied under R.S. 47:711 must be paid on the same temperature basis at which the gasoline or motor fuel is sold and billed to the purchaser or consumer. In no instance, including at the service station level, shall the taxes be collected on gross or measured gallons and remitted on net of sixty degrees Fahrenheit temperature adjusted gallons. Stock transfers by the dealer from refinery or terminal storage to other storage locations shall not constitute a sale unless there is a bona fide change in ownership. Loaned or exchanged gasoline or motor fuel between dealers within Louisiana shall be deemed taxable unless placed in the custody of a common carrier or pipeline for subsequent exportation.

E. In all cases the tax report shall become delinquent unless filed within twenty days after the expiration of the last preceding calendar month. Payment of the taxes shall be made by remitting the funds to the secretary of revenue and taxation by bank draft, post office or express money order, certified check or cash.

Amended by Acts 1976, No. 609, §1, eff. Jan. 1, 1977. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:463.114 — LA Code / Code revised-statutes / Title 47 / Section 463.114
Special prestige license plates; Junior Golf
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Junior Golf when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Gulf States PGA Junior Foundation, provided that it is in compliance with 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, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

D. The annual royalty fee shall be collected by the department and forwarded to the Gulf States PGA Junior Foundation for use of the foundation's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Gulf States PGA Junior Foundation.

E. Upon the signing of a contract authorizing the use of the logo of the Gulf States PGA Junior Foundation, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Gulf States PGA Junior Foundation to use the royalty fees as provided for in this Section.

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

Acts 2003, No. 192, §1.
La. Rev. Stat. § 47:8016 — LA Code / Code revised-statutes / Title 47 / Section 8016
Development by corporations; surplus profits
Status: in_force

A. Notwithstanding R.S. 47:8025, but consistent therewith, a corporation may, itself, or through the use of one or more subsidiary corporations, or through partnerships or joint ventures, as permitted in R.S. 47:8009, develop, construct, operate or maintain any facilities, structures, and appurtenances. However, the corporation shall not engage in any such activities unless or until the board of directors of the corporation, after review of all available information and data, determines that it would not be economically feasible or practical for such development, construction, operation or maintenance to be undertaken by private enterprise acting alone.

B. Any profits derived from the developmental activities of a corporation shall be applied by its board of directors to meet the needs, goals and objectives of the tax increment community, including, but not limited to the development of programs designed to meet social objectives, the development of amenities for the residents of the tax increment development area and for such related purposes as the board of directors shall determine.

C. The board of directors of a corporation shall from time to time review the financial condition of any tax increment project and determine if there are surplus profits available for distribution by the corporation to the parish or municipality. In the event that the board of directors determines that there are surplus profits available for distribution to the parish or municipality, it shall so certify to the governing body and immediately transfer such surplus profits to the treasury of the parish or municipality. Upon such certification, the governing body, by ordinance or resolution, shall determine how and for what purposes the surplus profits shall be expended.

D. Subsections B and C of this Section shall be subject to any agreement with noteholders, bondholders, guarantors or others interested in any evidence of indebtedness of a corporation.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:463.121 — LA Code / Code revised-statutes / Title 47 / Section 463.121
Special prestige license plates; Beacon Light Baptist Church
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 Beacon Light Baptist Church plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Beacon Light Baptist Church".

B. The prestige license plate shall be issued, upon application, to any member of the Beacon Light Baptist Church.

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

D. The monies received from the annual fees by the Beacon Light Baptist Church shall be dedicated to the Light Foundation and be used solely for educational programs. The organization shall be responsible for establishing and disbursing the funds for educational programs.

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

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

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

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

Acts 2003, No. 385, §1; Acts 2008, No. 700, §1.
La. Rev. Stat. § 47:514 — LA Code / Code revised-statutes / Title 47 / Section 514
Suspension of registration upon notice of theft or embezzlement
Status: in_force

Whenever the owner of any motor vehicle, trailer or semi-trailer which is stolen or embezzled, files an affidavit alleging either of said facts with the Division of State Police or with the commissioner, they shall immediately suspend the registration of such vehicle and shall not transfer the registration of, or register such vehicle until such time as they shall be notified that the owner has recovered such vehicle; notices given as heretofore provided shall be effective only during the current registration year in which given; but, if during such year such vehicle is not recovered, a new affidavit may be filed with like effect during the ensuing year. Every owner who has filed an affidavit of theft or embezzlement must immediately notify the Division of State Police or the commissioner of the recovery of the vehicle.
La. Rev. Stat. § 47:830 — LA Code / Code revised-statutes / Title 47 / Section 830
Suspension of prescription
Status: in_force

Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.

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. § 47:338.95 — LA Code / Code revised-statutes / Title 47 / Section 338.95
General powers of board; liberal construction
Status: in_force

In addition to the powers and authority herein specifically granted, the board is hereby granted and shall have and exercise all powers necessary or convenient for the carrying out of its objects and purposes, and to this end R.S. 47:338.92 through 338.96 shall be liberally construed.

Acts 1966, Ex.Sess., No. 22, §4; Redesignated from R.S. 33:2737.14 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1706 — LA Code / Code revised-statutes / Title 47 / Section 1706
Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
Status: in_force

A. Notwithstanding the definitions of "real estate" and "personal property" in Section 1702, any equipment attached to any owner occupied residential building or swimming pool as part of a solar energy system is hereby declared to be personal property and shall be exempt from ad valorem taxation, and assessors shall not consider the value of such equipment in assessing the value of such buildings or swimming pools.

B. For the purposes of this Section, solar energy system means any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool or to heat water for use within a structure or swimming pool. Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells, and passive roof ponds.

Added by Acts 1978, No. 591, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:818.45 — LA Code / Code revised-statutes / Title 47 / Section 818.45
Engaging in business without a license; penalty
Status: in_force

A. Any person who engages in or does any business activity for which a license is required by this Chapter without having first obtained and subsequently retained such a valid license is subject to the following penalty:

(1) For the first violation, the amount is ten thousand dollars.

(2) For each subsequent violation, the penalty is multiplied by the sum of the current violation plus prior violations.

B. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:120.35 — LA Code / Code revised-statutes / Title 47 / Section 120.35
Income tax checkoff; donation for Children's Trust Dedicated Fund Account
Status: in_force

A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the Children's Trust Dedicated Fund Account in lieu of that amount being returned to him. The designation shall be made at the time of the filing of the tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for want of authentic act.

B. Upon receipt of any taxpayer's income tax return upon which a designation to the account has been made, the secretary of the Department of Revenue shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the state treasurer for deposit in the Children's Trust Dedicated Fund Account. The donation will be effective for all taxable periods beginning after December 31, 1998.

Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 1997, No. 658, §2; Acts 1999, No. 129, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.
La. Rev. Stat. § 47:299.10 — LA Code / Code revised-statutes / Title 47 / Section 299.10
Liability of secretary
Status: in_force

The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claiming agency in accordance with the provisions of this Part.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:332.23 — LA Code / Code revised-statutes / Title 47 / Section 332.23
Disposition of certain collections in St. James Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:302 and 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 the parish of St. James under the provisions of R.S. 47:302(C), 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 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 "St. James Parish Enterprise Fund".

B. The monies in the St. James Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available for use by the governing authority of St. James Parish to promote tourism and economic development-related activities and for acquisition of land and acquisition, construction, maintenance, and repair of buildings and parking areas for use for the St. James Convention Facility or the St. James Parish Tourist Information Welcome Center, and other multipurpose buildings, including an agricultural arena and farmer's market.

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

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2015, No. 182, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:306.4 — LA Code / Code revised-statutes / Title 47 / Section 306.4
Registration of dealers; sale, lease, or rental through online forums
Status: in_force

A. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act to provide for registration with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when the transactions giving rise to the dealer's obligation to collect the state sales and use tax for occupancy at a residential location is facilitated through an online forum.

B. The secretary shall allocate existing resources for the implementation of this Section.

Acts 2016, No. 443, §1, eff. July 1, 2016.