La. Rev. Stat. § 47:338.87 — LA Code / Code revised-statutes / Title 47 / Section 338.87
Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
Status: in_force

A. In the event the parish school board of the Parish of Ascension, State of Louisiana (herein referred to as "Ascension Parish School Board" or "board") should find and determine, after such investigation and study as it deems appropriate, that the anticipated avails or proceeds of the one per cent sales and use tax levied pursuant to R.S. 47:338.84 will be in excess of its requirements for the purposes for which the tax is authorized to be levied by R.S. 47:338.84, the board may allocate an amount not in excess of twenty-five per cent of the future avails or proceeds of said tax to be dedicated and expended for capital improvements, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, title to which shall be in the public. The formula or method of allocating the avails or proceeds of the tax for capital improvements shall be set forth in the question or proposition which must be submitted to the qualified electors of the parish of Ascension prior to the allocation of a portion of such avails or proceeds for capital improvements, and the proportion of the tax avails, not in excess of twenty-five per cent thereof, to be so allocated shall be stated in the question or proposition. In addition, said question or proposition may also include provisions authorizing the issuance of bonds in the manner and within the limitations hereinafter set forth.

B.(1) Subject to the approval at an election as hereinbefore required, the Ascension Parish School Board may fund the tax revenues into negotiable bonds in the manner herein provided. In order to obtain funds for the purpose of paying all or any part of the cost of any capital improvement on which the tax revenues may be expended, the board may issue bonds payable solely from an irrevocable pledge and dedication of the avails or proceeds of the tax, subject only to the prior payment of the costs and expenses of administration and collection of the tax.

(2) The Ascension Parish School Board shall, by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein. The bonds shall be issued in the name of the parish school board of the parish of Ascension, State of Louisiana, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall bear interest at a rate exceeding six per centum per annum, or be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office.

(3) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.

(4) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of 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 attached thereto, may either at law or in equity, by suit, action, mandamus or other proceedings, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.

(5) The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of 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 board 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 and use tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.

(6) When any bonds shall have been issued hereunder neither the legislature, the board, nor any other authority may discontinue or decrease the tax 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 and dedication of the proceeds of such tax which would diminish the amount of the sales and use tax revenues to be received by the board 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 contractual right under the provisions of this Section.

(7) Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales and use tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the parish school board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.

(8) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales and use tax revenues as the board may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance of the board imposing the tax and pursuant to which the tax is being collected, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance, 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.

(9) All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published at least once a week for three weeks, the first publication to be made at least twenty-one days preceding the date fixed for the reception of bids. Advertisement shall be in the official journal of the board and also in a financial paper published in the city of New York, the city of Chicago, or the city of New Orleans, or in a newspaper of general circulation published in a city of this state having a population of not less than 50,000 inhabitants, according to the last federal census. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be re-advertised in the manner herein prescribed.

(10) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued, but the purchasers of the bonds shall not be obligated to see to the application thereof.

(11) Before bonds are issued hereunder, the parish school board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:

"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."

Such recital shall be deemed to be an authorized declaration of the board and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.

(12) After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the Secretary of State without charge and shall have endorsed thereon the words:

"Incontestable. Secured by a pledge and dedication of a sales and use tax in the Parish of Ascension, Louisiana. Registered this _____ day of ______________, 20___.

___________________________

SECRETARY OF STATE"

All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.

(13) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.

(14) 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.

(15) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales and use tax revenues to the payment thereof shall be recorded in the mortgage records of the parish of Ascension and shall be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax or bond authorization provided for under the provisions of this Section is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax or portion thereof pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.

Added by Acts 1966, Ex.Sess., No. 20, §1; Redesignated from R.S. 33:2737.5 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6113 — LA Code / Code revised-statutes / Title 47 / Section 6113
Tax credits for donations made to eligible maternal wellness centers
Status: in_force

A. There shall be a credit against any Louisiana income tax for qualified donations made to an eligible maternal wellness center. The credit shall be an amount equal to fifty percent of the donation. Any credit shall be taken as a credit against the income tax for the taxable year in which the donation is made. The total amount of the credits taken by any taxpayer during any taxable year shall not exceed fifty percent of the taxpayer's tax liability.

B.(1) The total amount of the tax credits granted by the Department of Revenue pursuant to this Chapter in any calendar year shall not exceed five million dollars.

(2) The granting of credits under this Chapter shall be on a first-come, first-served basis, with no more than twenty percent of the total tax credits available allocated for contributions to a single maternal wellness center, as further provided by rules promulgated by the Department of Revenue.

(3) If the total amount of credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for that year, the excess shall be treated as having been applied for on the first day of the subsequent year. If the total amount of credits granted in any fiscal year is less than the amount available to be granted, any residual credit remaining shall be available to be granted in subsequent fiscal years.

C. No credit shall be granted pursuant to this Chapter for donations made to eligible maternal wellness centers before January 1, 2025, or after December 31, 2030.

Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:6044 — LA Code / Code revised-statutes / Title 47 / Section 6044
Louisiana Fortified Roof Tax Credit Program
Status: in_force

A. Definitions. For purposes of this Section:

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

(2) "Qualified expenses" means the cost of purchase and installation paid by a taxpayer to meet or exceed the fortified roof standard established by the Insurance Institute for Business and Home Safety on qualifying property. Qualified expenses shall not include permit, inspection, and other similar costs necessary to obtain Insurance Institute for Business and Home Safety certification.

(3) "Qualifying property" means insurable property, as defined in R.S. 22:1483, owned by a resident taxpayer and on which the resident taxpayer has a homestead exemption. Qualifying property shall not include new construction homes, condominiums, and mobile homes.

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

B. Administration of the credit. (1) There is hereby allowed a nonrefundable credit against individual income tax for qualified expenses incurred on or after July 1, 2025, for the installation of a fortified roof meeting or exceeding the fortified roof standard established by the Insurance Institute for Business and Home Safety.

(2) The credit shall be equal to the total amount of qualified expenses paid by the resident taxpayer and certified by the Insurance Institute for Business and Home Safety, not to exceed ten thousand dollars per resident taxpayer. In no event shall a qualifying property be eligible for more than one tax credit authorized pursuant to this Section.

(3) The credit shall be earned when certified by the Insurance Institute for Business and Home Safety.

(4)(a) The total amount of credits issued pursuant to the provisions of this Section shall not exceed ten million dollars per fiscal year.

(b) The issuance of tax credits authorized by this Section shall be on a first-come, first-served basis. If the total amount of credits issued in a particular fiscal year exceeds the amount of tax credits authorized for that year, the department shall treat the excess as having been applied for on the first day of the subsequent year.

(c) The department shall treat all requests received on the same business day as received at the same time. If the aggregate amount of the requests received on a single business day exceeds the total amount of available tax credits, the department shall issue tax credits on a pro rata basis.

C. Application of the credit. Taxpayers that earn a tax credit shall claim the credit on their individual income tax return for the taxable period in which the credit is earned. If the total amount of tax credits certified exceeds the amount of such taxes due, any unused credit may be carried forward as a credit against subsequent tax liability for a period not to exceed three years.

D. Application process, certification, and administration. (1) A resident taxpayer seeking a tax credit pursuant to this Section shall submit an application on a form prescribed by the department. The application period shall begin on January first and conclude on June thirtieth of the calendar year following the calendar year in which the credit is earned. The taxpayer shall submit a copy of the certificate issued by the Insurance Institute for Business and Home Safety certifying compliance with the fortified roof building standards when applying for the tax credit. The taxpayer shall attach all required documentation to the application.

(2) The department shall review the application and any other information deemed necessary for determination of the qualified expenses eligibility.

E.(1) Recapture of credits. If the department or the secretary find that expenses for which a taxpayer received credits pursuant to this Section were not for qualifying expenditures for a credit, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of credit provided by this Section.

(2)(a) Recovery of credits by the Department of Revenue. Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the credit was taken.

(b) The only interest that may be assessed and collected on recovered credits is interest determined in accordance with R.S. 47:1601(A)(2), which shall be computed from the original date of the return on which the credit was taken.

(3) The provisions of this Subsection are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.

F. The department shall promulgate rules in accordance with the Administrative Procedure Act to establish the policies for administration of the eligibility criteria and any other matters necessary to carry out the purpose of this Section.

G. A taxpayer shall not receive a tax credit pursuant to this Section if a grant amount is received by the taxpayer pursuant to the provisions of R.S. 22:1483.1.

H. A taxpayer shall not receive any other state tax credit, exemption, exclusion, deduction, or any other tax benefit for which the taxpayer has received a tax credit pursuant to this Section.

I. No credit shall be earned pursuant to the provisions of this Section after December 31, 2031.

Acts 2025, No. 404, §1, eff. June 20, 2025.

NOTE: See Acts 2025, No. 404, regarding qualifying expenditures.
La. Rev. Stat. § 47:145 — LA Code / Code revised-statutes / Title 47 / Section 145
Unadjusted basis; property transmitted at death
Status: in_force

If the property was acquired by bequest, devise, or inheritance, the basis shall be fair market value of such property at the time of such acquisition. In the case of property transferred in trust to pay the income for life to or upon the order or direction of the grantor, with right reserved to the grantor at all times prior to his death to revoke the trust, the basis of such property in the hands of the persons entitled under the terms of the trust instrument to the property after the grantor's death shall, after such death, be the same as if the instrument had been a will executed on the day of the grantor's death. For the purpose of this Section property passing without full and adequate consideration under a general power of appointment exercised by will shall be deemed to be property passing from the individual exercising such power by bequest or devise.
La. Rev. Stat. § 47:1602.2 — LA Code / Code revised-statutes / Title 47 / Section 1602.2
Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
Status: in_force

A. Notwithstanding any provision of law to the contrary, the secretary of the Department of Revenue shall waive all penalties and interest imposed pursuant to the provisions of R.S. 47:114(F), 287.655(D), 1601, and 1602 for the late filing of any tax return or the late payment of any tax due in or for 2019 and 2020, with an original due date between March 11, 2020, and July 15, 2020.

B. The provisions of this Section shall apply only to taxpayers whose health was impacted by COVID-19 or taxpayers who relied on a tax preparer for tax filing services whose health was impacted by COVID-19 if the taxpayer or the taxpayer's tax preparer was diagnosed with COVID-19 on or after March 11, 2020, and on or before July 15, 2020. Any taxpayer claiming the waiver pursuant to the provisions of this Section shall retain documentation that shall be provided upon request to the secretary of the Department of Revenue evidencing the COVID-19 impact on their health or the health of their third-party provider for filing services. Application for the waiver shall be in the form prescribed by the secretary.

C. The provisions of this Section shall not apply to any tax return filed or any tax payment submitted after November 15, 2020.

Acts 2020 1 st Ex. Sess., No. 31, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:338.113 — LA Code / Code revised-statutes / Title 47 / Section 338.113
City school boards; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. Each city school board is hereby authorized to levy and collect an additional one-half percent sales and use tax within the city under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.

B. The proceeds of the tax herein authorized shall be used to provide additional funds for the payment of salaries of teachers and other school employees and for the cost of giving additional support to the operation and maintenance of the school system, including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes, for the financing of necessary and essential school buildings and other related school improvements.

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

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

Acts 1990, No. 195, §1; Redesignated from R.S. 33:2737.51 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1416 — LA Code / Code revised-statutes / Title 47 / Section 1416
Stenographic reports of hearings
Status: in_force

The board shall, upon the request of any party to a matter before it or may upon its own motion, order that the hearing before it shall be reported by a stenographer, or be otherwise recorded and transcribed pursuant to regulation or rule of the board, and the expense thereof shall be paid by the board out of the appropriation for the board. The board may contract for the report of such proceedings or designate the reporter of the board to report such proceedings. The board may supply copies of the transcript of the proceedings to anyone requesting the same and may fix the fee for purchasing such copies.

Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:513 — LA Code / Code revised-statutes / Title 47 / Section 513
Vehicle of nonresident owner used regularly in business in Louisiana
Status: in_force

Every nonresident person, regularly employed in or carrying on a business within this state for a period of at least thirty consecutive days and owning or leasing and regularly operating, in such business or in connection therewith, any motor vehicle, trailer or semitrailer within this state, shall be required to register each vehicle and pay the same license taxes therefor as is required with reference to like vehicles owned by residents of this state. This Section shall not apply to vehicles which are covered by reciprocal agreements in effect between Louisiana and other jurisdictions.

Amended by Acts 1977, No. 300, §1.
La. Rev. Stat. § 47:306.6 — LA Code / Code revised-statutes / Title 47 / Section 306.6
Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements
Status: in_force

A.(1) Annual estimates. The secretary of the Department of Revenue shall annually estimate the revenue to be derived from state taxes collected from purchases of aviation fuel. Monies collected from the avails of the taxes levied on aviation fuel shall be appropriated to the Department of Transportation and Development to be used solely for airport-related purposes; however, no portion of such monies shall be disbursed to any airport that does not clearly indicate on its property the designated ramp space for public use within its published airport directory or diagram.

(2) The calculation of "annual estimated revenue" shall be determined by using all of the following:

(a) Average price per gallon. The average price per gallon of aviation fuel shall be determined through a two-year agreement between the secretary of the Department of Revenue and the secretary of the Department of Transportation and Development. The average price per gallon shall be based on historical data, current market fuel prices, and trends provided by relevant reports, including reputable sources such as government agencies, industry associations, or market analysis firms.

(b) Gallons sold data source. The volume of aviation fuel sold in Louisiana shall be determined based on data provided by the Energy Information Administration or the Bureau of Transportation Statistics. In the event data from either of these two organizations is unavailable, the secretary of the Department of Revenue may utilize other reputable data sources, subject to approval by the Joint Legislative Committee on the Budget.

(c) Sales tax rate. The sales tax rate applied in calculating the annual estimated revenue shall be based on the current state sales tax rate in effect at the time of the estimate. If the state sales tax rate changes during the fiscal year, the annual estimated revenue shall be recalculated using the new sales tax rate.

(3) The secretary of the Department of Revenue shall submit the annual estimated revenue to be derived from state taxes collected from purchases of aviation fuel to the Revenue Estimating Conference within five calendar days of the annual estimate being completed by the secretary.

B. Reporting requirements. The secretary of the Department of Revenue shall submit an annual report to the Joint Legislative Committee on the Budget no later than March thirty-first of each year which contains the following information:

(1) The average price per gallon used in the calculation.

(2) The total gallons of aviation fuel sold in the state used in the calculation, as reported by the Energy Information Administration or the Bureau of Transportation Statistics.

(3) The sales tax rate applied in the calculation.

C. Legislative oversight. All agreements between the secretary of the Department of Revenue and the secretary of the Department of Transportation and Development required pursuant to the provisions of this Section related to the calculation of the annual estimated revenue derived from sales of aviation fuel shall be reviewed and approved by the Joint Legislative Committee on the Budget prior to the agreement becoming binding between the parties.

D. The provisions of this Section shall be terminated and have no effect on January 1, 2027.

Acts 2024, 3rd Ex. Sess., No. 15, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:338.54 — LA Code / Code revised-statutes / Title 47 / Section 338.54
Additional sales and use tax authorized
Status: in_force

A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of any parish or school board may levy and collect an additional tax 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 on sales of services as defined by law if approved by a majority of electors voting therein in an election held for that purpose.

(2) The rate thereof, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes and law enforcement district sales and use taxes levied and collected within any parish or municipality, shall not exceed five percent. Any parish or school board levying or presently authorized to levy an additional sales and use tax which exceeds the five percent level described above shall not be authorized by this Section to levy an additional sales and use tax which equals or exceeds the five percent level described above.

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

C.(1) The governing authority of any parish or any school board is authorized to create a special district or districts to utilize the additional tax authorized herein. Any special district or districts so created may contain all or any portion of the territory contained within the boundaries of the parish or the school board which created it.

(2) Any such district shall be created by ordinance of the police jury or school board which shall set forth therein the boundaries of the area or areas to be included in the district.

(3) The governing authority of any such district created by a police jury shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of such police jury shall be officers of the district.

(4) The governing authority of any such district created by a school board shall be the school board of said parish, its domicile shall be the regular meeting place of said school board and the officers of such school board shall be the officers of the district.

D.(1) The additional tax shall be imposed by ordinance of the police jury or school board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the parish or special district herein authorized, all as presently or hereafter defined in R.S. 47:301 through 317.

(2) Except wherein inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury or school board imposing the tax.

(3) The ordinance may provide for a contract with the sheriff or with the Department of Revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax.

(4) The tax shall be imposed and collected uniformly throughout the parish or throughout the area of the district herein authorized to be created.

(5) The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted.

E. The ordinance imposing the tax herein authorized shall be adopted by a police jury or school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or special district at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish or school board calling such election.

F. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.

G. Notwithstanding any other statutory provisions to the contrary, including but not limited to provisions providing for the equal collection and levy of sales taxes and in order to prevent the duplicate collection of sales taxes in areas annexed into a municipality, school boards, parishes, municipalities, and special taxing districts are hereby authorized to enter into intergovernmental agreements providing for the collection, sharing, and levy of, and exemptions from any taxes authorized by this Section.

Acts 1984, No. 639, §1, eff. July 12, 1984; Acts 1987, No. 262, §1, eff. July 3, 1987; Acts 1992, No. 746, §1, eff. July 7, 1992; Acts 1997, No. 658, §2; Acts 1999, No. 679, §1, eff. July 1, 1999; Redesignated from R.S. 33:2721.6 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.750 — LA Code / Code revised-statutes / Title 47 / Section 287.750
Louisiana work opportunity tax credit
Status: in_force

A. There is hereby authorized a nonrefundable credit for businesses that hire participants in the work release programs provided for in R.S. 15:711, 1111, 1199.9, and 1199.10.

B. For the purposes of this Section the following terms shall have the following meanings:

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

(2) "Eligible business" shall mean a business that is subject to Louisiana income tax and participates in any of the work release programs provided for in R.S. 15:711, 1111, 1199.9, or 1199.10.

(3) "Eligible job" shall mean the following:

(a) A new job.

(b) An existing job that has been vacant for at least one year.

(c) An existing job that is vacant because the person who previously filled the job left voluntarily or was terminated for cause.

(4) "Eligible re-entrant" shall mean an inmate or former inmate who is eligible to participate and is actively participating in a work release program provided for in R.S. 15:711, 1111, 1199.9, or 1199.10. An eligible re-entrant shall meet all of the criteria provided for in R.S. 15:1199.7.

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

C.(1) The amount of the credit provided for in this Section shall equal five percent of the total wages paid to an eligible re-entrant in an eligible job for twelve consecutive months following the release of the eligible re-entrant from imprisonment.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, the total amount of tax credits granted to any eligible business pursuant to this Section shall not exceed two thousand five hundred dollars per eligible re-entrant.

D.(1) The credit shall be earned upon certification by the Department of Public Safety and Corrections or the applicable sheriff to the department that the eligible business employed an eligible re-entrant in an eligible job for twelve consecutive months following the release of the eligible re-entrant from imprisonment.

(2) The credit shall be earned only once for each eligible re-entrant.

E.(1) The credit shall be allowed against any Louisiana income tax due from an eligible business for the taxable period in which the credit is earned.

(2) If the tax credit authorized pursuant to this Section exceeds the tax liability of an eligible business, the business may carry any unused credit forward and apply the unused credit against subsequent tax liability for a period not to exceed five years.

F. Credits previously granted to an eligible business but later disallowed may be recovered by the secretary pursuant to the provisions provided for in R.S. 47:1561.3.

G. A taxpayer shall not receive any other incentive for the job creation or hiring of an eligible re-entrant for which the taxpayer has received a tax credit pursuant to this Section.

H. The department may promulgate rules in accordance with the Administrative Procedure Act to establish procedures related to program eligibility and any other matter necessary to carry out this Section.

I. Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.

Acts 2021, No. 453, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 382, §2, eff. June 20, 2025.

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026. See also Acts 2024, 3rd Ex. Sess., No. 11, §6, regarding applicability to tax periods beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:337.86 — LA Code / Code revised-statutes / Title 47 / Section 337.86
Credit for taxes paid
Status: in_force

A.(1) A credit against the sales and use tax imposed by any taxing authority of the state shall be granted to a taxpayer who paid monies, whether or not paid in error, absent bad faith, based upon a similar tax, levy, or assessment upon the same tangible personal property in a taxing jurisdiction of this state or another state. The credit granted herein shall be applicable only when a similar taxing authority is seeking to impose and collect a similar tax, levy, or assessment from a taxpayer upon the same tangible personal property for which the taxpayer has paid a similar tax, levy, or assessment to a similar taxing authority.

(2) A taxing authority shall give credit against the use taxes due on the importation of a vehicle for taxes paid in another state where the vehicle was previously purchased and titled, regardless of the authority's similarity to jurisdictions in the other state to which the sales or use taxes were paid. With respect to vehicles, the credit shall be calculated by multiplying the rate of the sales or use tax paid in the other state by the cost price that is subject to the authority's use tax at the time of the importation of the vehicle. The credits provided by this Section and R.S. 47:303 shall be applied together against the state and local taxes due on the use of a motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration license tax, so that the applicant for title or registration in Louisiana of a vehicle that the applicant previously purchased and titled in another state is allowed credit against the state and local use taxes imposed in Louisiana for the full rate of sales or use tax paid in the other state.

B.(1) The credit provided herein for monies paid to a taxing authority of another state shall be granted only in the case where such authority of another state to which monies have been paid grants a similar credit.

(2) The credits granted by this provision shall not exceed the amount of money paid to the taxing authority of this state or another state.

C.(1) The proof of payment to a taxing authority shall be made in accordance with the rules adopted by the secretary of the Department of Revenue under R.S. 47:303(A). Except as provided in Paragraph (2) of this Subsection, in no event shall the credit be greater than the tax imposed by the taxing authority upon the particular tangible personal property that is subject of the sales and use tax.

(2) The credit granted for taxes in any taxing jurisdiction of a parish in which no local sales and use tax is levied and imposed shall be the amount of taxes that would have been collected by the taxing authority at the tax rate imputed to that taxing authority. The imputed tax rate shall be the lowest tax levied and imposed by a similar taxing authority in this state as determined by the Department of Revenue.

D. For purposes of this Section, "taxpayer" shall mean the final consumer who has paid the applicable local tax directly to the collector or the vendor or seller who has collected the tax from the final consumer and remitted the tax to the taxing authority. In no instance shall a vendor or seller be denied a credit for taxes paid in error to a political subdivision.

E.(1) Notwithstanding any other law to the contrary, no person shall be taxed with respect to a particular event more than once, provided that the person collecting and remitting taxes can produce to the collector documentary evidence to show a good faith effort to recover taxes paid to the incorrect taxing authority. Such documentary evidence shall consist of the following:

(a) A formal request for refund by certified mail which includes all evidence supporting such claim to the taxing authority paid in error.

(b) A second request for refund by certified mail if no response was received within sixty days of the first refund request.

(c) Either the response approving or denying the first or second refund request, whichever may be applicable, or an affidavit from the person stating that no response was received within sixty days of the second refund request.

(d) Notwithstanding any provision of law to the contrary, any taxpayer who receives an assessment and who has complied with any applicable provisions of Subparagraphs (a) through (c) of this Paragraph, may within thirty calendar days of the date of notice, take any action specified in R.S. 47:337.51(A)(1).

(2)(a) The collector shall not impose penalties or interest on taxes erroneously paid or remitted to another taxing authority unless the erroneous payment or remittance was the result of gross negligence or due to intentional conduct of bad faith on the part of the dealer that collected and remitted the taxes or on the part of the taxpayer that paid the taxes. In instances where a legitimate disagreement exists as to which taxing authority is owed, the involved taxing authorities shall resolve the dispute among themselves through any legal means provided by law, including the filing of a rule or petition against the other taxing authority in the manner provided for in R.S. 47:337.101.

(b) For the purposes of this Section, a "similar taxing authority" means a political subdivision having and performing the same governmental functions as the political subdivision seeking to impose the sales or use tax.

(3) Optional concursus proceeding.

(a) When a taxpayer or dealer has received a formal notice of assessment from two or more Louisiana local collectors having a competing or conflicting claim to sales or use tax on a transaction, the taxpayer or dealer is hereby authorized to file a concursus proceeding before the Local Tax Division of the Louisiana Board of Tax Appeals, hereinafter referred to as "board". If a concursus is filed, the taxpayer or dealer, as applicable, shall pay the amount of sales tax collected or, if no tax was collected, the amount of tax due at the highest applicable rate, together with penalty and interest, into the Escrow Account for the Registry of the Board of Tax Appeals. The proceeding shall name as defendants all parishes that are parties to the dispute. The filing of a concursus proceeding in compliance with the provisions of this Paragraph shall prevent collection of assessment from the taxpayer or dealer. No additional interest or penalties shall accrue against the taxpayer on the amount of payment made pursuant to this Paragraph following the date of such payment. The board's judgment may order the tax payment held in escrow to be disbursed to the proper parish under the law and ordinances applicable to the case, and may also order the payment of any refund due to the taxpayer or dealer.

(b) Any refund ordered by the board to a dealer who collected the tax shall further stipulate that the dealer promptly issue refunds to their customers as necessary, and that the dealer shall not benefit from any excess tax collected as a result of filing the concursus proceeding.

(c) A suspensive appeal from any decision or judgment of the board rendered pursuant to this Paragraph shall be filed with the court of appeal of the parish of the local collector against whom the appeal is taken. However, if there are multiple appellees from different circuits, the appeal shall be filed with the court of appeal for the parish where the taxpayer is domiciled, or if the taxpayer is not domiciled in Louisiana, then with the Louisiana Court of Appeal, First Circuit.

(d) No provision of this Paragraph shall require any taxpayer or dealer to file a concursus proceeding as authorized by this Paragraph, and no penalty shall be levied solely on the failure to use this optional procedure.

(e) All parties shall be responsible for their respective costs including but not limited to travel expenses, filing fees, and attorney fees.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2005, No. 394, §1, eff. July 1, 2005; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
La. Rev. Stat. § 47:1925.7 — LA Code / Code revised-statutes / Title 47 / Section 1925.7
Powers of assessor not diminished
Status: in_force

It is the purpose of this Part to create a special district for the financing of the assessor's office. Nothing contained herein shall be interpreted as diminishing any of the authority of the assessor as delegated to him in the constitution and laws of this state.

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. § 47:463.210 — LA Code / Code revised-statutes / Title 47 / Section 463.210
Special prestige license plate; "West Feliciana Parish Schools"
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 "West Feliciana Parish Schools" 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, motorcycles, recreational vehicles, and vans.

B. The secretary shall work in conjunction with the superintendent of West Feliciana Parish Schools, or his designee, 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 "West Feliciana Parish Schools".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the West Feliciana Parish Public School System.

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

Acts 2021, No. 323, §1.
La. Rev. Stat. § 47:1511 — LA Code / Code revised-statutes / Title 47 / Section 1511
Power to make rules and regulations
Status: in_force

In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included under the secretary's authority. These rules and regulations shall be promulgated pursuant to the provisions of the Administrative Procedure Act and will have the full force and effect of law.

Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003.
La. Rev. Stat. § 47:463.31 — LA Code / Code revised-statutes / Title 47 / Section 463.31
Special college and university license plates
Status: in_force

A. Upon the request of any public college or university in Louisiana or any other institution pursuant to Subsection H of this Section, the secretary of the Department of Public Safety and Corrections shall establish special prestige motor vehicle license plates for such institution. The license plates shall be restricted to passenger cars, pick-up trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the institution requesting issuance of the prestige plate and shall bear the name of the institution. No institution shall request any change to the design or color of the license plates within a five-year period from the date of acceptance of a specific color and design.

B.(1) The prestige license plates shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate. The applicant shall designate his institutional preference.

(2) Application for college or university special prestige license plate constitutes prior written consent and instruction by the applicant to the department to provide his name, address, and birth date to the university designated by the applicant. The secretary shall ensure that the application for the plate includes a statement granting such consent.

C. An annual fee of fifty-one dollars shall be paid to the institution for each license plate issued as provided in this Section.

D. The tax for the plate shall be the standard motor vehicle license tax imposed by Louisiana Constitution Article VII, Section 5.

E. The department shall collect the annual fee required by Subsection C of this Section for each license plate. The department shall retain one dollar from each annual fee to offset administrative costs. The remainder of the fee shall be forwarded to the specific institution for which such license plate is designated. The amount forwarded to the designated institution shall be deemed to be a charitable donation to that institution by the applicant.

F. 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 collection and disbursement of fees, the transfer and disposition of such license plates, the colors available, and the design criteria.

G.(1) The monies received from the fees by each respective institution shall be used solely for academic or financial need-based scholarships for that participating institution.

(2)(a) The management board of each participating institution shall be responsible for disbursing the funds and for establishing the scholarship program.

(b) The president or chancellor of each university, or his designee, shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.

H. Upon the signing of a contract authorizing the use of the logo of any regionally accredited independent college or university, the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle license plates for that college or university in accordance with the provisions of this Section. This contract shall include an agreement on the part of each institution to use the fees as provided in Subsection G of this Section.

I. The special license plates authorized by this Section shall not be subject to the design requirements provided for by R.S. 47:463(A)(3).

J. In the event the motor vehicle registration system of the office of motor vehicles is re-engineered, or other technology is otherwise made available to the office of motor vehicles, that would allow for the issuance of personalized special college and university license plates by the office of motor vehicles, then upon the promulgation of rules by the department providing for issuance of a personalized prestige plate under the provisions of this Section, an applicant may request such plate at no additional cost to the applicant above the annual fee as provided in this Section and the annual vehicle registration license tax as provided in R.S. 47:451 et seq.

Acts 1991, No. 1015, §1; Acts 1992, No. 339, §1, eff. June 17, 1992; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 2008, No. 378, §1; Acts 2016, No. 660, §1.
La. Rev. Stat. § 47:321 — LA Code / Code revised-statutes / Title 47 / Section 321
Imposition of tax
Status: in_force

A. In addition to the tax levied by R.S. 47:302(A), 321.1(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle. The levy of the tax shall be as follows:

(1) At the rate of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.

(2) At the rate of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.

B. In addition to the tax levied by R.S. 47:302(B), 321.1(B), and 331(B) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle; the levy of the tax to be as follows:

(1) At the rate of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of the property or product is in an established business, or part of an established business, or the same is incidental or germane to the business.

(2) At the rate of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee, to the owner of the tangible personal property or digital product.

C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 331(C) and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of services, as defined by Chapter 2 of this Subtitle, in this state, at the rate of one percent of the amounts paid or charged for such services.

D. The tax levied herein shall be collected from the dealer and/or wholesaler as provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall be in addition to all other taxes, whether levied in the form of sales, excise, license, or privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

E-Q. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998; Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 2000, No. 33, §3, eff. July 1, 2000; Acts 2000, 2d Ex. Sess., No. 7, §1; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2002, No. 22, §1, eff. July 1, 2002; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2004, 1 st Ex. Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2008, 2 nd Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2 nd Ex. Sess., No. 9, §1, eff. March 24, 2008; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2009, No. 462, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts 2016, 1 st Ex. Sess., No. 25, §1, eff. April 1, 2016; Acts 2018, 3 rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.

NOTE: See Acts 2019, No. 199, re: applicability.

NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of Section 2 of this Act which authorize the levy and collection of an additional one percent sales and use tax shall become effective on the day after the day the Louisiana Recovery District ceases to exist as provided in Article VI, Section 30.1(A) of the constitution and R.S. 39:2009." The La. Recovery District ceased to exist on Sept. 30, 1996.
La. Rev. Stat. § 47:338.2 — LA Code / Code revised-statutes / Title 47 / Section 338.2
Tax authorized; rate; town of St. Francisville
Status: in_force

Notwithstanding any other provision of law, the governing body of the town of St. Francisville is hereby authorized to levy and collect within the corporate limits of the town a tax of two per cent upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority vote of the qualified electors of the town at an election to be called therefor 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; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority to construct, operate and maintain a municipal sewerage system within the town of St. Francisville.

Added by Acts 1968, No. 659, §1; Redesignated from R.S. 33:2711.1 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.74 — LA Code / Code revised-statutes / Title 47 / Section 463.74
Special prestige license plates; Louisiana Agriculture
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Louisiana Agriculture when the department has received a minimum of one hundred applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, and recreational vehicles. The license plate shall be of a color and design selected by the board of The Louisiana Foundation for Agriculture in the Classroom, Inc., provided 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 fee for the plate shall be the standard motor vehicle registration license fee. However, no such plate shall be issued unless the application is accompanied by a donation of nineteen dollars for each plate and each renewal, to be distributed as provided by Subsection D herein and a handling fee of three dollars and fifty cents.

D. The department shall collect the donation for each prestige license plate and forward it to the nonprofit foundation called The Louisiana Foundation for Agriculture in the Classroom, Inc. The activities of The Louisiana Foundation for Agriculture in the Classroom, Inc. are hereby deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The handling fee of three dollars and fifty cents as provided in Subsection C hereof shall be retained by the department to offset the administrative costs.

E. The monies received from the donations shall be used solely for educational materials, supplies, and training for the agriculture in the classroom program.

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

Acts 1999, No. 951, §1.
La. Rev. Stat. § 47:337.14.1 — LA Code / Code revised-statutes / Title 47 / Section 337.14.1
Uniform reporting for collectors
Status: in_force

A. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall, by generally accepted auditing standards, develop a uniform reporting schedule for audit reports for all entities that serve as the single sales and use tax collector for all taxing authorities within a parish that are compensated based on the cost of collection, that requires the reporting of information to provide a more complete and accurate understanding of how local sales and use taxes are collected and disbursed to local taxing authorities and the actual cost of collecting local sales and use taxes by collectors.

B. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall require that the uniform reporting schedule for the collectors described in Subsection A of this Section include, at a minimum:

(1) The amounts of all tax, interest, penalties, and fees collected during the preceding year on behalf of all local taxing authorities by the collector.

(2) The total amount retained by the collector.

(3) The salary and benefits of all employees of the collector.

(4) Total payments made to all parties with whom the collector contracts to assist with collection.

(5) The amounts disbursed to each local taxing authority.

C. The legislative auditor, jointly with the Louisiana Uniform Local Sales Tax Board, shall develop, supervise, and require the use of uniform, standardized, and consistent terminology for use in the reporting schedule in order to provide for clarity.

D. Notwithstanding any provision of law to the contrary, collectors described in Subsection A of this Section shall commence to use the uniform reporting schedule developed by the legislative auditor by the end of Calendar Year 2023 for collectors operating on a calendar year schedule, or the end of Fiscal Year 2023-2024 for collectors operating on a fiscal year schedule. The reporting schedules shall be submitted to the legislative auditor as part of the legislative auditor's annual audit of the collector.

E. The legislative auditor shall review the reporting schedules on an annual basis and shall revise the reporting schedules, jointly with the Louisiana Uniform Local Sales Tax Board, as determined to be necessary.

Acts 2022, No. 669, §1.
La. Rev. Stat. § 47:338.108 — LA Code / Code revised-statutes / Title 47 / Section 338.108
City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
Status: in_force

A. In order to provide additional funds for the operation of the governmental affairs of the city of New Orleans, the governing authority of the city of New Orleans is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Orleans, as hereinafter set forth.

B. The sales and use tax so levied shall be imposed by an ordinance or resolution of the council of the city of New Orleans and shall be levied 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 on sales of services in the parish of Orleans, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the council only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Orleans at an election conducted in accordance with the general election laws of the state of Louisiana on the same date as the election provided for in R.S. 47:338.107, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is voted, the council shall have complete authority to levy and to provide for the collection of the tax within the parish of Orleans and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the city of New Orleans.

C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth by the council of the city of New Orleans in the ordinance or resolution imposing said tax. The city of New Orleans shall have the right to contract with the state Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.

D. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the city of New Orleans for the payment of general operating expenses.

Added by Acts 1980, No. 409, §1, eff. July 18, 1980; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2737.46 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:632 — LA Code / Code revised-statutes / Title 47 / Section 632
Taxes payable by owners; lien and privilege created
Status: in_force

A. These taxes shall be paid by the owner or proportionately by the owners thereof at the time of the severance and become due and exigible monthly, as herein provided; they shall operate as a first lien and privilege on the natural resources which lien and privilege shall follow the natural resources into the hands of third persons whether in good or bad faith, and whether the same be found in a manufactured or unmanufactured state. In addition, oil and gas leases, interests and minerals, mineral rights, royalty interests, timber contracts, and rights of any kind to the ownership of any natural resource severed from the soil or water, shall be subject to seizure and sale for the payment of the tax levied in this Part in preference to all other claims, liens, and privileges.

B. These taxes shall not be due or owed by any political subdivision of the state if the natural resource severed was owned and severed by that political subdivision for its own use.

Acts 1988, No. 594, §1, eff. July 1, 1988.
La. Rev. Stat. § 47:297.25 — LA Code / Code revised-statutes / Title 47 / Section 297.25
Tax deduction; election; bonus depreciation and amortization
Status: in_force

A. General. For purposes of computing tax table income for taxable years beginning on or after January 1, 2025, there shall be allowed a deduction, at the election of the taxpayer, from federal adjusted gross income for costs of qualified property, qualified improvement property, and research and experimental expenditures, as provided in this Section.

B. Definitions. For purposes of this Section, the following words shall have the following meanings:

(1) "Bonus depreciation" and "bonus amortization" mean methods to recover costs for expenditures in depreciable or amortizable business assets by immediately deducting the cost of the expenditures in the tax year in which the property is placed in service or the expenditure is paid or incurred.

(2) "Internal Revenue Code" means Title 26 of the United States Code and Title 26 of the Code of Federal Regulations, each as in effect on January 1, 2024.

(3) "Qualified improvement property" shall have the same meaning as the term is defined in Section 168(e)(6) of the Internal Revenue Code.

(4) "Qualified property" shall have the same meaning as the term is defined in Section 168(k) of the Internal Revenue Code.

(5) "Research and experimental expenditures" shall have the same meaning as the term is defined by Section 174 of the Internal Revenue Code as in effect on January 1, 2024.

C. Bonus depreciation for qualified property and qualified improvement property.

(1) Expenditures for qualified property or qualified improvement property placed in service on or after January 1, 2025, shall be eligible for bonus depreciation and, if elected by the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year in which the property is placed in service.

(2) If a taxpayer elects bonus depreciation for costs of qualified property or qualified improvement property, any depreciation claimed pursuant to this Section shall not duplicate any depreciation or bonus depreciation allowable on the federal income tax return of the taxpayer for the taxable year.

(3) For taxable periods subsequent to the tax year in which the election has been made pursuant to this Section, federal adjusted gross income shall be increased by the amount of depreciation claimed under the Internal Revenue Code for the qualified property or qualified improvement property for which bonus depreciation has been claimed.

(4) Costs of qualified property or qualified improvement property for which a taxpayer has elected bonus depreciation pursuant to the provisions of this Section shall be subject to recapture upon the sale or disposition of the property in accordance with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January 1, 2024.

D. Bonus amortization for research and experimental expenditures.

(1) Research and experimental expenditures paid or incurred on or after January 1, 2025, shall be eligible for bonus amortization and, if elected by the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year in which the expenditure was incurred.

(2) If a taxpayer elects bonus amortization for research and experimental expenditures, any amortization claimed pursuant to this Section shall not duplicate any amortization or bonus amortization allowable on the federal income tax return of the taxpayer for the taxable year.

(3) For taxable periods subsequent to the tax year in which the election has been made pursuant to this Section, federal adjusted gross income shall be increased by the amount of amortization claimed under the Internal Revenue Code for research and experimental expenditures for which bonus amortization has been claimed.

(4) Research and experimental expenditures for which a taxpayer has elected bonus amortization pursuant to the provisions of this Section shall be excluded from the basis of property related to the expenditures upon the sale or disposition of the property in accordance with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January 1, 2024.

E. Election. An election is made when a taxpayer timely files an original or amended Louisiana individual income tax return with depreciation or amortization expensed in the calculation of Louisiana tax table income.

F. Nothing in this Section shall be construed to allow as an expense the excess of one hundred percent of the cost of property or expenditures. The provisions of this Section shall not be construed to alter the treatment of expenses for any tax year beginning on or before January 1, 2024.

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

Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:338.11 — LA Code / Code revised-statutes / Title 47 / Section 338.11
Village of Maurice; additional sales and use tax authorized
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the governing authority of the village of Maurice is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the village of Maurice.

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 in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the additional tax authorized by R.S. 47:338.1.

C. The sales and use tax so authorized shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of corporeal movable property and upon the sale of services, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the village of Maurice only after the question of its imposition has been submitted to and been approved by a majority of the qualified electors of the village voting at an election called for that purpose in accordance with the provisions of this Subpart.

D. Taxes so imposed shall be levied, collected, and otherwise governed by the provisions of this Part.

E. The proceeds of the tax herein authorized, less reasonable and necessary costs of collection and administration, shall be used by the governing authority of the village of Maurice for the purpose of funding law enforcement, including salaries, equipment, and other necessary operating expenses.

Acts 1989, No. 168, §1, eff. June 22, 1989; Redesignated from R.S. 33:2711.10 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:531.3 — LA Code / Code revised-statutes / Title 47 / Section 531.3
Funding; transfers
Status: in_force

The provisions of this Act 1 shall become effective and operative as of January 1, 1973 and any appropriations made at this 1972 regular session of the legislature or any funds otherwise made available to the Department of Revenue for the operation of the Motor Vehicle Division of the Department of Revenue shall be transferred from the Department of Revenue to the State Department of Public Safety to be used by the director of the State Department of Public Safety in carrying out the functions of vehicle commissioner. On January 1, 1973 or as soon thereafter as possible the commissioner of administration shall determine the amount of such funds to be transferred to the Department of Public Safety and shall then allocate such amount to the State Department of Public Safety to be used in carrying out the functions of the vehicle commissioner.

Acts 1972, No. 96, §10, eff. Jan. 1, 1973.

1 As it appears in Acts 1972, No. 96, §10. Act No. 96 amended R.S. 32:702(4), 32:733(B), 47:303(B), 47:318, 47:451(5), 47:480, 47:531 and added 47:531.1, 47:531.2 and 47:531.3.
La. Rev. Stat. § 47:338.138 — LA Code / Code revised-statutes / Title 47 / Section 338.138
Additional sales and use tax authorized for Monroe City School Board
Status: in_force

A. The Monroe City School Board is hereby authorized to levy and collect an additional sales and use tax of not exceeding one percent within the City of Monroe, as hereinafter set forth.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54 or any other statute. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provisions of law.

C. The sales and use tax so levied shall be imposed by ordinance of the Monroe City School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the City of Monroe, all as defined in R.S. 47:301 through 317, provided, however, that the ordinance imposing said tax shall be adopted by the Monroe City School Board only after the questions of the imposition of the tax shall have been submitted to the qualified electors of the City of Monroe at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.

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

Acts 2001, No. 164, §1, eff. May 25, 2001; Redesignated from R.S. 33:2737.76 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:490.10 — LA Code / Code revised-statutes / Title 47 / Section 490.10
Military honor license plates for certain veterans of the United States Marine Corps
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran of the United States Marine Corps who is a member of the Marine Corps League. The license plate shall be of a color and design selected by the secretary.

B. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. The charge for the issuance or renewal of a military honor license plate under this Section shall be a one-time fee of twenty-five dollars, which shall be in addition to the regular motor vehicle license fee. Each person who applies for the issuance or renewal of a military honor license plate under this Section shall present to the secretary such proof of service in the Marine Corps and membership in the Marine Corps League as is acceptable to the secretary.

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

D. The secretary shall adopt administrative rules to implement the provisions of this Section. Oversight review of the secretary's proposed administrative rules shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:1952 — LA Code / Code revised-statutes / Title 47 / Section 1952
Place and time of listing and assessment
Status: in_force

A. All property subject to taxation, including merchandise or stock in trade, shall be placed upon the assessment lists in the respective parishes or districts where situated. Assessments shall be made on the basis of the condition of things existing on the first day of January of each year; however, as to the ownership of immovable property subject to taxation, the assessor may note on the tax roll any transfer of such property which takes place after the first day of January but before the assessor files the tax roll with the tax collector as required in R.S. 47:1993, if practicable. If the assessor makes such note on the tax rolls, the tax notice shall then be sent to such owner in lieu of the owner of the property as of January first.

B. All crops, whether growing or gathered, shall be considered as being attached to the realty while in first hands, and shall not be separately taxed while in possession of the lessor or his agent.

C. The notes, judgments, accounts and credits of nonresidents doing business in the state, originating from the business done in this state, are subject to taxation at the business domicile in this state of the nonresident person or his business agent or representative, under the same rules and in the same manner that property of a like nature is assessed and taxed within the state.

D. Mortgage notes and indebtedness and all evidence of indebtedness, shall be taxable only at the situs and domicile of the holder or owner thereof.

E. No property shall be taxed twice in the same year.

F. The tax collectors throughout the state shall list for taxation for state and parish taxes all merchandise or stock in trade brought into the several parishes for sale after the assessment rolls for the year are completed, and such officer shall furnish the auditor a duplicate of such assessment, provided nothing in this Paragraph shall apply to merchants or other parties who have been regularly assessed.

G. When a line between two parishes divides a tract of land, or plantation, each portion shall be assessed in the parish in which it lies; all movable property shall be assessed in the parish or district where it is located, except as otherwise provided. When the lines of parishes are in dispute as to their real location, the lines as shown by "Hardee's Map" of 1895, shall be the lines for assessment purposes and the parish or parishes affected thereby shall be governed by such lines unless a court having competent jurisdiction shall decree otherwise.

Acts 1987, No. 185, §1, eff. Jan. 1, 1988; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; 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 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1851 — LA Code / Code revised-statutes / Title 47 / Section 1851
Definitions
Status: in_force

When used in this Part, unless the context requires a different meaning:

A. "Airline" means a company engaged in the business of transporting passengers and/or property for hire on regularly scheduled flights within, into, or from this state.

B. "Barge line, towing, and other water transportation company" means any resident or nonresident company, whether domiciled in this state or outside this state, whose boats, barges, or other watercraft either owned or leased are engaged in the business of water transportation as a common, contract, or private carrier over the inland waterways of this state on a regular basis. Excluded from this definition are supply vessels, overnight leisure passenger vessels, and crew vessels.

C. "Company" means a person, firm, association, organization, partnership, or corporation.

D. "Electric membership corporation" means any non-profit association or corporation organized pursuant to Title 12, Chapter 4, Part I of the Louisiana Revised Statutes of 1950, which is engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.

E. "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.

F. "Express company" means a company engaged in the business of conveying merchandise or other articles by express for hire within, through, into, or from this state.

G. "Gas company" means a company engaged in the business of supplying artificial or natural gas through pipe or tubing for light, heat, or power to consumers in the state and which is regulated by the Louisiana Public Service Commission or by the governing authority of a political subdivision pursuant to Section 21 of Article IV of the Louisiana Constitution of 1974.

H. "Immovable property" means all things fixed and immovable by nature, destination or object, or disposition of law, whether owned or leased for a definite and specific term stated or which are continuously used or operated in Louisiana, including, but not limited to land, real estate, depots and station houses, buildings, tracks, repair and other shops, storage and other warehouses, excavations, channels, pole lines, docks, piers, or any structure or construction of permanent or quasi-permanent character.

I. "Major movable property" means all movable and regularly moved locomotives, cars, vehicles, craft, barges, boats, and similar things which have not the character of immovable property, either owned or leased for a definite and specific term, including, but not limited to, the engines, cars, and all rolling stock of railroad companies; the boats, barges, and other watercraft and floating equipment of barge line and towing companies; the rolling stock of private car companies; the flight equipment of airlines; but not including "other movable property" as defined in Subsection J. Motor vehicles or property specifically exempt by law shall not be included within this definition.

J. "Other movable property" means all other property, corporeal or incorporeal, not included within the definitions of "immovable property" or "major movable property" and not immovable by nature or by disposition of law, which are so owned, leased, and so operated or used, including, but not limited to, material and supplies, inventories, fuel, leased rail, tools, furniture and fixtures, machinery, scales, pumps, water wells, communication equipment used solely in such enterprises and not available to the public, landing piers, docks, and all similar equipment. Any property specifically exempt by law shall not be included within this definition.

K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana Public Service Commission, (2) the Interstate Commerce Commission, or (3) the Federal Power Commission, as a "natural gas company" under the Federal Natural Gas Act, 15 U.S.C. §§717-717w, because that person is engaged in the transportation of natural gas in interstate commerce, as defined in the Natural Gas Act.

L. "Private car company" means a company whose railway rolling stock, used either for freight or passenger purposes and whether owned or leased, is operated over any railroad within, through, into, or from this state, but not the rolling stock of any regularly incorporated railroad.

M. "Public service properties" means the immovable, major movable, and other movable property owned or used but not otherwise assessed in this state in the operations of each airline, electric membership corporation, electric power company, express company, gas company, pipeline company, railroad company, telegraph company, telephone company, and water company. For each barge line, towing, and other water transportation company or private car company, only the major movable property owned or used but not locally assessed or otherwise assessed in this state in interstate or interparish operations shall be considered as public service property.

N. "Railroad company" means a company primarily engaged in the business of operating a railroad or terminal either wholly or partially within this state on right-of-way owned, leased, or held exclusively by the company.

O. "Tax commission" means the Louisiana Tax Commission as established in Title 47, Section 1831 of the Louisiana Revised Statutes of 1950, or its successor.

P. "Telegraph company" means a company primarily engaged in the business of transmitting telegraph messages within, through, into, or from this state.

Q. "Telephone company" means a company primarily engaged in the business of transmitting telephone messages within, through, into, or from this state; however, the term "telephone company" shall not include any company that:

(1) Primarily is engaged in the business of owning, operating, or managing a radio common carrier, as defined in R.S. 45:1501(C), or a public "for hire" radio service.

(2) Primarily is engaged in the business of providing a service of radio communications between mobile and base stations, between mobile and land stations, or between two or more mobile stations, including but not limited to any cellular service, paging service, or other forms of mobile or portable communications service.

R. "Water company" means a company primarily engaged in the business of supplying water through pipe or tubing to consumers in this state with the exception of those exempt by the Louisiana Constitution of 1974, Article VII, Section 21(B)(1).

Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 522, §1, eff. Jan. 1, 1993; 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 2006, No. 268, §1; Acts 2012, No. 65, §1.
La. Rev. Stat. § 47:490.23 — LA Code / Code revised-statutes / Title 47 / Section 490.23
Military support license plates; Support Our Veterans
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a military support license plate to be known as the "Support Our Veterans" license plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The license plate shall be a color and design selected by the Department of Veterans Affairs. The secretary of the department shall be prohibited from changing 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 plates 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 the prestige plate shall be collected from the applicant and forwarded to the Louisiana Military Family Assistance Fund for each license plate issued as provided for 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 to offset a portion of the department's administrative costs.

D. The money received from the royalty fees by the Louisiana Military Family Assistance Fund shall be used solely in accordance with the provisions of R.S. 46:121 et seq.

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

Acts 2010, No. 104, §1.
La. Rev. Stat. § 47:305.22 — LA Code / Code revised-statutes / Title 47 / Section 305.22
Exemption; Habitat for Humanity
Status: in_force

The sale of construction materials to Habitat for Humanity affiliates shall be exempt from sales and use taxes imposed by any taxing authority when the materials are used in constructing new residential dwellings in this state.

Acts 2025, No. 384, §5, eff. June 20, 2025.
La. Rev. Stat. § 47:775 — LA Code / Code revised-statutes / Title 47 / Section 775
Effect of failure to furnish additional or substituted bond when required
Status: in_force

When any dealer required to furnish additional or substituted bond under the provisions of R.S. 47:774 fails to do so after five days written notice to such dealer, all taxes levied under this Chapter and secured by the bond required to be increased, supplemented or substituted shall ipso facto become delinquent and the collector shall forthwith proceed to collect the taxes in the same manner as if no bond had ever been furnished and accepted, without, however, waiving or prejudicing any rights under any bond held by him to guarantee the payment of any tax, interest, penalties or costs under this Chapter.
La. Rev. Stat. § 47:287.753 — LA Code / Code revised-statutes / Title 47 / Section 287.753
Neighborhood assistance tax credit
Status: in_force

A. The following words and phrases used in this Section, unless a different meaning is plainly required by the context, shall have the following meanings:

(1) "Business firm" means any business entity authorized to do business in the state of Louisiana and subject to the state corporation income tax imposed by the provisions of Title 47 of the Louisiana Revised Statutes of 1950.

(2) "Community services" means any type of counseling and advice, emergency assistance, or medical care furnished to individuals or groups in the state of Louisiana.

(3) "Crime prevention" means any activity which aids in the reduction of crime in the state of Louisiana.

(4) "Education" means any type of scholastic instruction or scholarship assistance to an individual who resides in the state of Louisiana that enables him to prepare himself for better opportunities.

(5) "Job training" means any type of instruction to an individual who resides in the state of Louisiana that enables him to acquire vocational skills so that he can become employable or be able to seek a higher grade of employment.

(6) "Neighborhood assistance" means furnishing financial assistance, labor, material, or technical advice to aid in the physical improvement or rehabilitation of any part or all of a neighborhood area.

(7) "Neighborhood organization" means any organization which performs community services in the state of Louisiana and which is:

(a) Determined by the Internal Revenue Service to be exempt from income taxation under the provisions of the Internal Revenue Code.

(b) Incorporated in the state of Louisiana as a nonprofit corporation under the provisions of R.S. 12:201 et seq.

(c) Designated as a community development corporation by the United States government under the provisions of Title VII of the Economic Opportunity Act of 1964.

(8) "Neighborhood" means a specific geographic area, urban, inter-urban, suburban, or rural as certified by the Division of Community Development of the Department of Consumer Affairs regulation and licensing, which is experiencing problems endangering its existence as a viable and stable neighborhood.

B. Any business firm engaged in the activities of providing neighborhood assistance, job training, education for individuals, community services, or crime prevention in the state of Louisiana shall receive a tax credit as provided in Subsection C, if the commissioner of administration or his successor annually approves the proposal of the business firm. No proposal shall be approved unless endorsed by the agency of local government within the area in which the business firm is engaging in such activities, which has adopted an overall community or neighborhood development plan, as being consistent with such plan. The proposal shall set forth the program to be conducted, the neighborhood area to be served, why the program is needed, the estimated amount to be invested in the program, and the plans for implementing the program. If, in the opinion of the commissioner of administration or his successor, a business firm's investment can more consistently be made through contributions to a neighborhood organization as defined in Subsection A(7), tax credits may be allowed as provided in Subsection C. The commissioner of administration or his successor is hereby authorized to promulgate rules and regulations for establishing criteria for evaluating such proposals by business firms for approval or disapproval and for establishing priorities for approval or disapproval of such proposals by business firms with the assistance and approval of the secretary of the Department of Revenue. The total amount of tax credit granted for programs approved by the commissioner of administration or his successor for each fiscal year shall not exceed one percent of the total amount of state corporation income tax as collected in the prior fiscal year.

C. The division of administration or its successor shall grant a tax credit against the state corporation income tax as provided in this Section. A tax credit of up to fifty percent of the actual amount contributed may be allowed for investment in programs approved by the commissioner of administration or his successor. Such credit for any corporation shall not exceed one hundred eighty thousand dollars annually. No tax credit shall be granted to any bank, bank and trust company, insurance company, trust company, national bank, savings association, or building and loan association for activities that are a part of its normal course of business. Any tax credit not used in the period the investment was made may be carried over for the next five succeeding taxable periods until the full credit has been allowed.

D. The decision of the commissioner of administration or his successor to approve or disapprove a proposal pursuant to this Section shall be in writing, and if he approves the proposal, he shall state the maximum credit allowable to the business firm. A copy of the decision of the commissioner of administration or his successor shall be transmitted to the governor and to the secretary of the Department of Revenue.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1988, No. 625, §4; Acts 1997, No. 658, §2; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts 2017, No. 400, §4, eff. June 26, 2017.

NOTE: See Acts 2015, No. 125, §7, regarding applicability.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 29, §2, regarding effectiveness.
La. Rev. Stat. § 47:337.81 — LA Code / Code revised-statutes / Title 47 / Section 337.81
Appeals from the collector's disallowance of refund claim
Status: in_force

A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or by the Louisiana Uniform Local Sales Tax Board or if the collector denies the claim in whole or in part, the taxpayer claiming such refund or credit may within thirty days of the notice of disallowance of the claim request a hearing with the collector for redetermination. The collector shall render a decision within thirty days of the request by the taxpayer.

(2) The taxpayer may appeal a denial of a claim for refund to the Board of Tax Appeals, as provided by law. No appeal may be filed before the expiration of one year from the date of filing such claim unless the collector renders a decision thereon within that time, nor after the expiration of ninety days from the date of mailing by certified or registered mail by the collector to the taxpayer of a notice of the disallowance of the part of the claim to which the appeal relates, nor after the expiration of one hundred eighty days from the end of the expiration of the one year in which the collector failed to act.

(3) A taxpayer's proper appeal to the Board of Tax Appeals filed within ninety days from the date on any notice of disallowance issued shall also establish that the appeal was filed within ninety days from the date of the certified or registered mailing of the notice.

B. (1) A notice of disallowance, if issued, shall inform the taxpayer that he has ninety days from the date of the certified or registered mailing of that notice to appeal to the Board of Tax Appeals and that any consideration, reconsideration, or action by the collector with respect to the claim following the mailing of a notice by certified or registered mail of disallowance shall not operate to extend the period within which an appeal may be taken.

(2) The failure to transmit this notice does not extend the separate and distinct prescriptive period that runs following one year of inaction by the collector.

C. In answering any such appeal, the collector is authorized to assert a demand for any tax and additions thereto that he may deem is due for the period involved in the claim for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the correct amount of tax for the period in controversy, and to render judgment ordering the refund or crediting of any overpayment or ordering the payment of any additional tax, interest, penalty, attorney fees, and other amounts found to be due.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
La. Rev. Stat. § 47:9073 — LA Code / Code revised-statutes / Title 47 / Section 9073
Skimming of lottery proceeds
Status: in_force

A. Skimming of lottery proceeds is the intentional excluding, or the taking of any action in an attempt to exclude, any thing or its value from the deposit, counting, collection, or computation of gross revenues or net proceeds from lottery activities.

B. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed or to be skimmed is less than one thousand dollars may be imprisoned, with or without hard labor, for not more than five years, or may be fined not more than five thousand dollars, or both.

C. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed, or to be skimmed, is one thousand dollars or more but less than ten thousand dollars, shall be imprisoned at hard labor for not less than three years nor more than ten years without benefit of probation, parole, or suspension of sentence, and may be fined not more than twenty-five thousand dollars.

D. Whoever commits the crime of skimming lottery proceeds when the amount skimmed, or to be skimmed, is ten thousand dollars or more shall be imprisoned at hard labor for not less than ten years and not more than twenty-five years without benefit of probation, parole, or suspension of sentence, and may be fined not more than fifty thousand dollars.

E. The provisions of Code of Criminal Procedure Article 893 do not apply to persons convicted of violating the provisions of this Section.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:1520.2 — LA Code / Code revised-statutes / Title 47 / Section 1520.2
Electronically filed claims for refunds; overpayment of sales tax
Status: in_force

A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund.

(2) The secretary may exempt any taxpayer required to electronically file a schedule or invoice pursuant to the provisions of this Section if the taxpayer can prove that the electronic filing of a schedule or invoice would create an undue hardship.

B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping Program or to cases of a bad debt.

Acts 2016, No. 446, §1, eff. June 9, 2016.

NOTE: See Acts 2016, No. 446, §2, regarding applicability.
La. Rev. Stat. § 47:322.11 — LA Code / Code revised-statutes / Title 47 / Section 322.11
Disposition of certain collections in Calcasieu Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after 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 certain special funds in the state treasury.

B.(1) The avails from the sales of services in Ward 3 of Calcasieu Parish shall be deposited in and credited to a special fund which is hereby created in the state treasury and designated as the "Lake Charles Civic Center Fund". The monies in the Lake Charles Civic Center Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the city of Lake Charles for the operation, maintenance, and capital improvements for the Lake Charles Civic 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 general fund, and all interest earned shall be deposited into the state general fund.

(2) The city of Lake Charles may issue bonds payable from a pledge and dedication of the amount of proceeds of the tax in the Lake Charles Civic Center Fund. However, prior to the issuance of such bonds, the city of Lake Charles shall obtain the approval of a majority of the members of the governing authority of Calcasieu Parish.

(3) 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.

(4) Bonds issued pursuant to this Subsection shall not be subject to the provisions of R.S. 39:112(G).

C. The avails from the sales of services in Wards 4, 5, 6, and 7 of Calcasieu Parish, shall be deposited in and credited to the West Calcasieu Community Center Fund as provided in R.S. 47:302.12 and shall be subject to the provisions of R.S. 47:302.12.

D. The avails from the sales of services in Wards 1, 2, and 8 of Calcasieu Parish shall be deposited in and credited to the Calcasieu Visitor Enterprise Fund as provided in R.S. 47:302.14 and shall be subject to the provisions of R.S. 47:302.14.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 33, §1, eff. April 24, 1998; Acts 2019, No. 27, §1, eff. May 30, 2019; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.744 — LA Code / Code revised-statutes / Title 47 / Section 287.744
Tax deduction; election; bonus depreciation and amortization
Status: in_force

A. General. For purposes of computing net income for taxable years beginning on or after January 1, 2025, there shall be allowed a deduction, at the election of the taxpayer, from federal gross income for costs of qualified property, qualified improvement property, and research and experimental expenditures, as provided in this Section.

B. Definitions. For purposes of this Section, the following words shall have the following meanings:

(1) "Bonus depreciation" and "bonus amortization" mean methods to recover costs for expenditures in depreciable or amortizable business assets by immediately deducting the cost of the expenditures in the tax year in which the property is placed in service or the expenditure is paid or incurred.

(2) "Internal Revenue Code" means Title 26 of the United States Code and Title 26 of the Code of Federal Regulations, each as in effect on January 1, 2024.

(3) "Qualified improvement property" shall have the same meaning as the term is defined in Section 168(e)(6) of the Internal Revenue Code.

(4) "Qualified property" shall have the same meaning as the term is defined in Section 168(k) of the Internal Revenue Code.

(5) "Research and experimental expenditures" shall have the same meaning as the term is defined by Section 174 of the Internal Revenue Code.

C. Bonus depreciation for qualified property and qualified improvement property.

(1) Expenditures for qualified property or qualified improvement property placed in service on or after January 1, 2025, shall be eligible for bonus depreciation and, if elected by the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year in which the property is placed in service.

(2) If a taxpayer elects bonus depreciation for costs of qualified property or qualified improvement property, any depreciation claimed pursuant to this Section shall not duplicate any depreciation or bonus depreciation allowable on the federal income tax return of the taxpayer for the taxable year.

(3) For taxable periods subsequent to the tax year in which the election has been made pursuant to this Section, federal gross income shall be increased by the amount of depreciation claimed under the Internal Revenue Code for the qualified property or qualified improvement property for which bonus depreciation has been claimed.

(4) Costs of qualified property or qualified improvement property for which a taxpayer has elected bonus depreciation pursuant to the provisions of this Section shall be subject to recapture upon the sale or disposition of the property in accordance with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January 1, 2024.

D. Bonus amortization for research and experimental expenditures.

(1) Research and experimental expenditures paid or incurred on or after January 1, 2025, shall be eligible for bonus amortization and, if elected by the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year in which the expenditure was incurred.

(2) If a taxpayer elects bonus amortization for research and experimental expenditures, any amortization claimed pursuant to this Section shall not duplicate any amortization or bonus amortization allowable on the federal income tax return of the taxpayer for the taxable year.

(3) For taxable periods subsequent to the tax year in which the election has been made pursuant to this Section, federal gross income shall be increased by the amount of amortization claimed under the Internal Revenue Code for research and experimental expenditures for which bonus amortization has been claimed.

(4) Research and experimental expenditures for which a taxpayer has elected bonus amortization pursuant to the provisions of this Section shall be excluded from the basis of property related to the expenditures upon the sale or disposition of the property in accordance with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January 1, 2024.

E. Election. An election is made when a taxpayer timely files an original or amended Louisiana corporation income tax return with depreciation or amortization expensed in the calculation of Louisiana taxable income.

F. Nothing in this Section shall be construed to allow as an expense the excess of one hundred percent of the cost of property or expenditures. The provisions of this Section shall not be construed to alter the treatment of expenses for any tax year beginning on or before January 1, 2024.

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

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

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:299.8 — LA Code / Code revised-statutes / Title 47 / Section 299.8
Notice of offset
Status: in_force

Upon remittance of any refund or part thereof to any agency, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:

(1) The name of the individual.

(2) The amount of offset claimed.

(3) The amount of the individual's refund which has been offset.

(4) A statement that the offset of the individual's refund has been made pursuant to this Part.

(5) A statement that a specific amount of the individual's refund has been delivered to the agency making the claim.

(6) The manner in which the offset claim arose.

(7) The name and address of the claiming agency.

(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claiming agency.

(9) A statement that any contest of the offset must be made in writing to the claiming agency within forty-five days of the date of mailing of the notice of offset by the secretary.

(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:2144 — LA Code / Code revised-statutes / Title 47 / Section 2144
Movable property; procedure when removed from parish or municipality before payment
Status: in_force

When movable property is moved from the parish or municipal corporation in which it is assessed to any other parish or municipal corporation in this state before the taxes on the property are paid, or moved from a municipality to another part of the same parish, and the taxes are not paid by the owner of the property when due, the tax collector of the parish or municipality in which the property is located, at the request of the tax collector of the parish or municipality from which such property was moved, at the time when the taxes were due, or subsequent thereto, shall enforce the collection of all taxes due on the property by seizure and sale in accordance with law. When taxes are collected in accordance herewith, the tax collector making the collection shall forward the full amount of taxes collected, including interest and penalties, to the tax collector of the parish or municipal corporation in which the property was assessed, but may retain all amounts collected for costs incurred in making the collection.

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

NOTE: Redesignated from R.S. 47:2143.

NOTE: Former R.S. 47:2144 redesignated as R.S. 47:2145 by Acts 2025, No. 411, §4.
La. Rev. Stat. § 47:337.51.1 — LA Code / Code revised-statutes / Title 47 / Section 337.51.1
Mediation after assessment
Status: in_force

A. A taxpayer or dealer and the collector may agree in writing to mediation of any disputes relating to an assessment within fifteen calendar days from the date of the notice issued pursuant to R.S. 47:337.51(A).

B. Any mediation agreed to by a taxpayer or dealer and the collector pursuant to this Section shall be completed within forty-five calendar days of the mediation agreement between the parties. The person appointed as the mediator must be mutually agreed to by the taxpayer or dealer and the collector. The costs of mediation shall be shared equally by the taxpayer or dealer and the collector, unless all the parties specifically agree otherwise in writing.

C. The taxpayer, dealer, or the collector may terminate the mediation agreement at any time by notifying the other party or parties in writing. Upon completion or termination of the mediation agreement, the collector shall send a notice of completion or termination of the mediation agreement to the taxpayer or dealer in the same manner as the notice sent pursuant to R.S. 47:337.51(A) and shall notify the taxpayer or dealer that he has thirty calendar days from the date the notice is sent to take any action authorized in R.S. 47:337.51(A)(1)(a), (b), or (c) or (B), as applicable.

D. The taxpayer or dealer shall have thirty calendar days from the date the notice of completion or termination of the mediation agreement is sent from the collector to take any action authorized in R.S. 47:337.51(A) or (B), as applicable. Notwithstanding any provision to the contrary in this Section, a taxpayer or dealer shall not have less than sixty calendar days from the date the notice of assessment is sent to take any action authorized in R.S. 47:337.51(A) or (B), as applicable.

E. All mediation procedures shall be nonbinding unless all the parties specifically agree otherwise in writing. The provisions of R.S. 9:4112 regarding confidentiality and admissibility of oral and written communications and records made during mediation shall be applicable to any mediation conducted pursuant to this Section.

Acts 2025, No. 285, §1, eff. June 11, 2025.
La. Rev. Stat. § 47:2307 — LA Code / Code revised-statutes / Title 47 / Section 2307
Determination of use value
Status: in_force

A. Agricultural and horticultural lands

(1) Formula. Use value of bona fide agricultural and horticultural lands shall be determined by the application of the following formula:

Value equals net income divided by capitalization rate.

In applying this formula the assessors shall utilize the use value table and the capitalization rate as determined by the Louisiana Tax Commission or its successor and said formula shall be applied uniformly throughout the state.

(2) Net income. To assist the assessors in the application of the formula described in Paragraph (A)(1) of this Section, and to determine the net income factor to be used in the formula, the Louisiana Tax Commission or its successor shall prepare and publish a table defining the different classifications of land, the range of production costs and gross returns based on four year averages. In preparing the use value table for agricultural and horticultural lands, the Louisiana Tax Commission or its successor shall consider the following factors:

(a) Classification

In defining classifications of land, the first four classifications of the U.S. Soil Conservation Service shall be used, with such modifications as may be required by special circumstances, provided that all land historically subject to regular and periodic flooding may be classified as Class IV land.

(b) Range of productivity

In determining the range of productivity the average soil productivity for various classifications of soils within each classification as determined by the U.S. Soil Conservation shall be used.

(c) Cost of production and gross returns--weighted average

In determining cost of production and gross returns, the Louisiana Tax Commission or its successor shall use the weighted average cost of production and gross returns, by land classification, of major agricultural commodities produced in Louisiana for the four production years immediately preceding the year in which the table is prepared. Provided, however, no negative income factor shall ever be an input factor in any such table, and if negative, said value shall be entered as zero value.

(3) Capitalization rate

The Louisiana Tax Commission, or its successor, shall determine a capitalization rate for use in determining use value by considering the following factors:

(a) physical and economic risk;

(b) effect of relative marketability of agricultural and horticultural lands on liquidity of investments;

(c) competition with other investments and prevailing interest rate; and

(d) any other appropriate factors.

In no event shall the capitalization rate be less than twelve percent.

B.(1) Marshland. The assessor of each parish containing bona fide marshland shall determine the use value of such land, as defined in R.S. 47:2302 and shall assess such land on the basis of its highest use value. In determining the use value of such lands, the assessors shall utilize the use value table prepared by the Louisiana Tax Commission or its successor which shall be applied uniformly statewide.

(2) The table prepared by the Louisiana Tax Commission shall define each different classification of marshland, a range of production within each class, and the range of returns based upon the past four-year averages.

(3) In preparing the use value table for marshland, the Louisiana Tax Commission shall consider the following factors:

(a) Classification of the marshland as either freshwater, brackish, or saltwater marshland.

(b) The income that may be produced within each class.

(c) Income derived from the traditional use of such marshland, as such uses are enumerated in R.S. 47:2301.

(d) Physical and economic risks attendant thereto.

(e) Prevailing interest rates.

(f) Liquidity of investments.

(g) Federal and state regulatory authority governing use of such marshland.

C. Timberland

(1) Formula. Use value of bona fide timberland shall be determined by the following formula:

Value equals net income divided by capitalization rate.

In applying this formula the assessors shall utilize the use value table and the capitalization rate as determined by the Louisiana Tax Commission or its successor and said formula shall be applied uniformly throughout the state.

(2) Net income. To assist the assessors in the application of the formula described in Paragraph (C)(1) of this Section and to determine the net income factor to be used in the formula, the Louisiana Tax Commission or its successor shall prepare and publish a table defining the different classifications of timberland, the range of production within each class, and the range of production costs and gross returns based on four year averages. In preparing the use value table for timberland, the Tax Commission shall consider the following factors:

(a) Classification of timberland

Class I timberland is timberland capable of producing more than 120 cubic feet of timber per acre per annum.

Class II timberland is timberland capable of producing more than 85 but less than 120 cubic feet of timber per acre per annum.

Class III timberland is timberland capable of producing less than 85 cubic feet of timber per acre per annum.

Class IV timberland is timberland capable of producing less than 85 cubic feet of timber per acre per annum and which is subject to periodic overflow from natural or artificial water courses, and which is otherwise considered to be swampland.

(b) Range of productivity

Productivity of timberland shall be determined by reference to the U.S. Forest Service Periodic Surveys and the U.S. Soil Conservation Service Woodland Classifications.

(c) Net income

Net income shall be determined by multiplying the annual cubic foot growth per acre for timber in each of the four classifications defined in Subparagraph (C)(2)(a) of this Section, as determined by the U.S. Forest Service Periodic Survey times the value per cubic foot of timber stumpage as derived from the severance tax returns and reported by the Louisiana Tax Commission or its successor less the management cost. The gross return and the management cost shall be based upon weighted averages for timber produced in Louisiana for the four-year period immediately preceding the year in which the table is prepared, as determined from figures furnished by the Louisiana Tax Commission and the Louisiana Forestry Commission.

(3) Capitalization rate

In determining an appropriate capitalization rate to be used in the use value table, the Louisiana Tax Commission or its successor shall take into consideration the following factors:

(a) physical and economic risk;

(b) effect of relative marketability of timberlands on liquidity of said investments;

(c) competition with other investments and prevailing interest rates; and

(d) any other factors which may be appropriate.

In no event shall the capitalization rate be less than ten percent.

(4) In determining the use value of lands classified as Class IV timberland, as defined in Paragraph (C)(2)(a) of this Section, the Louisiana Tax Commission or its successor shall use the net income figure employed in determining the use value of Class III timberland; but shall adjust the capitalization rate upward so as to appropriately reflect the low productivity of lands falling within classification IV as a result of overflow and siltation conditions.

Added by Acts 1976, No. 702, §7, eff. Aug. 4, 1976. Amended by Acts 1981, Ex.Sess., No. 29, §1, eff. Nov. 19, 1981; 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 1995, No. 230, §1.
La. Rev. Stat. § 47:818.124 — LA Code / Code revised-statutes / Title 47 / Section 818.124
Engaging in business without a license; penalty
Status: in_force

Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license shall be subject to a penalty of ten thousand dollars for a first violation. For each subsequent violation, the penalty shall be determined by multiplying the penalty for the first violation by the total number of all violations. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:508 — LA Code / Code revised-statutes / Title 47 / Section 508
Registration; commercial vehicles; exemption
Status: in_force

A.(1) Except as provided in Paragraph (2) of this Subsection, every vehicle registration under this Chapter other than those licensed under R.S. 47:463(A), R.S. 47:511(B), and those included, by regulation of the secretary, in the staggered registration system, shall expire on June thirtieth of each year. The registrations shall be renewed annually between May first and June thirtieth of each year.

(2) Notwithstanding any other provision of law to the contrary, every registration of an automobile or truck to be used as a commercial rental or leased vehicle shall expire one year from the date of issuance and shall be renewed annually thereafter.

(3) Notwithstanding any other provision of law to the contrary, every registration of a truck in excess of sixteen thousand pounds or trailer licensed pursuant to R.S. 47:462, except those trailers provided in R.S. 47:462(B)(1)(b), shall expire one year from the date of issuance and thereafter shall be renewed annually.

(4) Notwithstanding any other provision of law to the contrary, every registration of a truck between ten thousand pounds and sixteen thousand pounds shall expire annually from the date of issuance.

B. In odd numbered years every registration of a private passenger carrying automobile, registered or to be registered under R.S. 47:463(A), shall expire on December thirty-first and shall be renewed on or before February sixth of the year immediately following that in which the registration expires, except that the expiration date for vehicles registered under R.S. 47:463(A) which are included in a staggered registration system by rules and regulations of the secretary shall be those established in such rules and regulations.

C. Failure to make application and payment of registration fees, as provided herein, on or before the renewal dates provided in this Section, or on or before renewal dates established by rule of the secretary, shall cause the license due to become delinquent and subject to penalties and interest charges as provided in Chapter 18 of this Title.

D.(1) Except as provided in Paragraph (2) of this Subsection, any person acquiring any vehicle subject to registration and license subsequent to July first of any year in which renewal of registration is required shall, before operating the same, make the required application for registration and shall pay the license. Failure to make application and payment as herein directed shall cause the license on any such vehicle to become delinquent and subject to the penalties fixed in Chapter 18 of this Subtitle. New vehicles purchased subsequent to July first of any year in which renewal of registration is required shall be entitled to a monthly pro rata reduction of license as hereinafter provided. Any person owning a vehicle other than those licensed by R.S. 47:463(A) during any part of the current registration period and not having used it on the highways during the period commencing July first of the year in which renewal of registration is required shall be entitled to a monthly pro rata reduction of the license after July thirty-first, upon furnishing sworn proof satisfactory to the secretary that the vehicle had not been used as hereinabove stated or that any sale, transfer, or assignment thereof was bona fide and not for the purpose of evading the provisions of the Chapter. In no event, however, shall the amount of the license tax payable hereunder be less than the minimums as fixed in R.S. 47:475.

(2) Notwithstanding any other provision of law to the contrary, every person acquiring an automobile or truck to be used as a commercial rental or leased vehicle shall, before operating the same as a commercial rental or leased vehicle, make the required application for registration and shall pay the license fee which shall expire one year from the date of issuance. Failure to make application and payment as herein directed shall cause the commercial license on such automobile or truck to become delinquent and subject to the penalties fixed in Chapter 18 of this Subtitle.

E. Any owner who has made proper application and paid the proper license tax for the renewal of registration of a vehicle but who has not received the number plates or registration certificate for the current registration period, shall be entitled to operate or permit the operation of such vehicle upon the public highways by displaying upon said vehicle the number plate or plates issued for the preceding registration period, upon furnishing sworn proof satisfactory to the secretary or the division of state police of his timely application and failure to receive the number plate or plates or registration certificate for the current registration period. This privilege shall be limited to and extended no further than September first of the year in which the registration period begins.

F. Notwithstanding the provisions of Subsection A of this Section, every registration of a motor truck or tandem truck having a gross weight per load carrying axle up to and including ten thousand pounds or less and motorcycles for which the registration or license tax is paid for four years as provided for in R.S. 47:462(B)(6) shall expire four years from the date the registration or license tax is paid and shall be renewed every fourth year on or before the last day of the month.

G. Notwithstanding the provisions of Subsection A of this Section, every registration of a boat trailer having a gross weight per load carrying axle of one thousand five hundred pounds or less, a farm use trailer having a gross weight per load carrying axle of six thousand pounds or less, or a privately owned trailer having a gross weight per load carrying axle of five hundred pounds or less for which the registration or license tax is paid for two years as provided for in R.S. 47:462B(7) shall expire two years from the date the registration or license tax is paid and shall be renewed every second year on or before the last day of the month immediately following the month in which the previous registration expired.

H. The secretary of the Department of Public Safety is hereby authorized to issue permanent license plates at the time of first issuance for a commercial vehicle. Said registration thereafter shall be renewed annually by the affixing of a registration sticker on the license plate. The secretary shall promulgate rules and regulations necessary to carry out the provisions of this Section. Such vehicles registered under the Interstate Registration Plan are exempt from the provision of this Section.

Amended by Acts 1952, No. 216, §1; Acts 1962, No. 318, §1; Acts 1966, No. 513, §1, eff. Jan. 1, 1967, Acts 1977, No. 727, §1; Acts 1978, No. 250, §1; Acts 1978, No. 257, §1; Acts 1983, No. 81, §1; Acts 1987, No. 823, §1; Acts 1995, No. 256, §1, eff. Jan. 1, 1996, Acts 1997, No. 1386, §1; Acts 2011, No. 85, §1; Acts 2014, No. 94, §1; Acts 2024, No. 573, §1.
La. Rev. Stat. § 47:338.132 — LA Code / Code revised-statutes / Title 47 / Section 338.132
East Carroll Parish School Board; authority to levy additional sales and use tax
Status: in_force

A. The East Carroll Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish of East Carroll, as hereinafter set forth.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provision of law.

C. The sales and use tax so levied shall be imposed by ordinance of the East Carroll Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in East Carroll Parish, all defined in R.S. 47:301 through 317. However, the ordinance imposing the tax shall be adopted by the East Carroll Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of East Carroll 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 the election have voted in favor of the imposition of the tax.

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

Acts 1998, No. 34, §1, eff. June 24, 1998; Redesignated from R.S. 33:2737.70 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:73 — LA Code / Code revised-statutes / Title 47 / Section 73
Items not deductible; family transactions
Status: in_force

In computing net income, no deduction shall in any case be allowed in respect of losses from sales or exchanges of property, directly or indirectly, between members of a family or, except in the case of distributions in liquidation, between an individual and a corporation in which such individual owns, directly or indirectly, more than fifty per centum (50%) of the voting stock.

For the purpose of this Section an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and the family of an individual shall include only his brothers and sisters, whether by whole or half blood, spouse, ancestors, and lineal descendants.
La. Rev. Stat. § 47:463.226 — LA Code / Code revised-statutes / Title 47 / Section 463.226
Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championship
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 Louisiana State University 2023 NCAA Women's National Championship plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Louisiana State University Board of Supervisors 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 year "2023".

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. An annual fee of fifty-one dollars shall be paid to Louisiana State University for each license plate issued as provided in this Section.

E. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana.

F. The department shall collect the annual fee required by Subsection D of this Section for each license plate. The department shall retain one dollar from each annual fee to offset administrative costs. The remainder of the fee shall be forwarded to Louisiana State University. The amount forwarded to the institution shall be considered to be a charitable donation to Louisiana State University by the applicant.

G. 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 collection and disbursement of fees, the transfer and disposition of such license plates, the colors available, and the design criteria.

H. The monies received by Louisiana State University shall be used solely for academic or financial need-based scholarships.

I. Upon the signing of a contract authorizing the use of the logo of Louisiana State University, the secretary of the Department of Public Safety and Corrections shall establish the "Louisiana State University 2023 NCAA Women's National Championship" in accordance with the provisions of this Section.

J. The special license plate authorized by this Section shall not be subject to the design requirements provided for by R.S. 47:463(A)(3).

Acts 2023, No. 163, §1.
La. Rev. Stat. § 47:297.11 — LA Code / Code revised-statutes / Title 47 / Section 297.11
Tax deduction; educational expenses for home-schooled children
Status: in_force

A. There shall be allowed a deduction from tax table income for educational expenses paid during the taxable year by a taxpayer for home-schooling of a child if the child is claimed as a dependent on the taxpayer's federal income tax return. The deduction authorized by this Section shall be equal to fifty percent of the actual amount of qualified educational expenses paid by the taxpayer for the home-schooling of each child, but no more than six thousand dollars of deduction per child may be allowed to one or more taxpayers if the child is claimed as a dependent on the taxpayer's federal income tax return for either the taxable year or the prior taxable year. For purposes of this Section, qualified educational expenses shall include amounts expended for the purchase of textbooks and curricula necessary for home-schooling of each child. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the individual.

B. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic elementary or secondary school or to any public elementary or secondary laboratory school operated by a public college or university shall not be eligible for the deduction authorized pursuant to this Section.

Acts 2008, 2 nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:310 — LA Code / Code revised-statutes / Title 47 / Section 310
Wholesalers and jobbers required to keep records
Status: in_force

A. All wholesale dealers and jobbers in this state shall keep a record of all sales of tangible personal property or digital products made in this state whether the sales be for cash or on terms of credit. These records shall contain and include the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept until the taxes to which they relate have prescribed and shall be open to the inspection of the secretary at all reasonable hours.

B. Whoever violates the provisions of this Section shall be fined not less than fifty dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more than thirty days, or both, for the first offense. For the second or each subsequent offense, the penalty shall be double.

Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:784 — LA Code / Code revised-statutes / Title 47 / Section 784
Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
Status: in_force

It shall be unlawful for any distributor or any retail dealer to receive or transport by automobile or truck, to deliver or have delivered into the place of business, storage tanks, or equipment of the said distributor or retail dealer any gasoline or motor fuel, lubricating oil, or kerosene between the hours of 9 o'clock p.m. and 5 o'clock a.m., and the receipt or transportation by automobile or truck by the distributor or retail dealer during the said hours shall be a violation of the provisions of this Part by the distributor, retail dealer, and the person, firm or corporation owning or having so delivered said gasoline or motor fuel, lubricating oil, or kerosene, and their agents, servants or employees engaged in making the unlawful delivery. The automobile or truck so engaged in any such illegal transportation or delivery shall be subject to seizure by the collector and forfeiture and sale in the manner provided for in this Part. Provided, that the collector of revenue, under rules and regulations established by him, may permit the receipt, transportation and delivery of gasoline, or other motor fuel, otherwise prohibited by the provisions of this Section.
La. Rev. Stat. § 47:305.14 — LA Code / Code revised-statutes / Title 47 / Section 305.14
Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt status
Status: in_force

A.(1) The sales and use taxes imposed by taxing authorities shall not apply to sales of tangible personal property at, or admission charges for, outside gate admissions to, or parking fees associated with, events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious organizations, which are nonprofit, when the entire proceeds, except for necessary expenses such as fees paid for guest speakers, chair and table rentals, and food and beverage utility related items connected therewith, are used for educational, charitable, religious, or historical restoration purposes, including the furtherance of the civic, educational, historical, charitable, fraternal, or religious purpose of the organization.

(2) The exemption provided in this Section shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event.

(3) This Section shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by these organizations.

(4) This Section shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets, and similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.

B. The sponsorship of any event by any organization applying for an exemption pursuant to this Section must be genuine. Sponsorship shall not be considered genuine in any case in which exemption from taxation is a major consideration leading to the sponsorship.

C.(1) An annual exemption certificate shall be obtained from the secretary of the Department of Revenue pursuant to regulations the secretary shall prescribe, in order for nonprofit organizations to qualify for the exemption provided in this Section. Any event held pursuant to the annual exemption certificate shall be subject to review for compliance with the provisions of law and regulations governing this exemption.

(2) In the event the secretary of the Department of Revenue denies tax exempt status pursuant to this Section, the organization may appeal the ruling to the Board of Tax Appeals, which may overrule the secretary and grant tax exempt status if the Board of Tax Appeals determines that the denial of tax exempt status by the collector of revenue was arbitrary, capricious, or unreasonable.

(3) However, any organization that endorses any candidate for political office or otherwise is involved in political activities shall not be eligible for the exemption provided in this Section.

D. Notwithstanding any other provision of law to the contrary, the proper venue in any proceeding to determine the tax exempt status pursuant to the provisions of this Section shall be the parish in which the activity for which the tax exempt status is claimed took place, or any parish in which the taxpayer has a corporate presence, to be determined at the discretion of the taxpayer.

Acts 2025, No. 384, §5, eff. June 20, 2025.
La. Rev. Stat. § 47:1956 — LA Code / Code revised-statutes / Title 47 / Section 1956
Preparation, distribution, and return of blank forms for listing and assessing of property
Status: repealed

A.(1) The tax commission may require the assessors to make up assessment lists in a formal manner and according to a method to be prescribed by it. In such assessment lists it may require the separate valuations of improved and unimproved property and the improvements thereon. The tax commission shall, before the first day of January of each year, prepare and have printed the blank forms prescribed for the listing and assessing of property. The tax commission shall furnish to each assessor throughout the state such quantity of such printed forms as will suffice to secure the listing of all property subject to taxation.

(2) Each taxpayer shall fill out a list of his property and make oath to its correctness, in the manner and form prescribed by law, and return such list to the assessor on or before the first day of April of each year. Each tax assessor, in person or by a duly qualified deputy, is authorized to administer oaths or affirmations in the manner required by law for administering oaths. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing, as provided by the laws of this state in other cases.

B. The tax commission shall formulate and furnish to each assessor forms pertaining to vessels principally operated within Outer Continental Shelf Lands Act Waters. Such forms shall require a certification from the taxpayer that such vessels reported on the form were principally operated in Outer Continental Shelf Lands Act Waters.

Amended by Acts 1952, No. 71, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1643 — LA Code / Code revised-statutes / Title 47 / Section 1643
Running of time limitations
Status: in_force

No person shall be prosecuted, tried or punished for an offense under this chapter unless the prosecution is instituted within a period of four years after the offense has been committed.

Added by Acts 1972, No. 635, §1.
La. Rev. Stat. § 47:337.80 — LA Code / Code revised-statutes / Title 47 / Section 337.80
Interest on refunds or credits
Status: in_force

A. Each collector shall compute on all refunds or credits and allow interest as part of the refund or credit as follows:

(1) From date of payment of the taxes, but prior to submission by the taxpayer of a claim for refund, interest shall be computed at a rate of not less than two percent per annum.

(2) From date of submission by the taxpayer of a claim for refund, or from payment under protest, or from the date that the taxpayer gave the political subdivision notice of the taxpayer's intention to file suit for the recovery of any taxes paid, interest shall be at the average prime or reference rate as computed by the commissioner of financial institutions pursuant to R.S. 13:4202(B), per year, but without the addition of one percentage point to the average prime or reference rate and without regard to the limitations contained in R.S. 13:4202(B).

(3) The interest rate provided for in Paragraph (2) of this Subsection shall not be applicable for a sixty-day period from the date the taxpayer makes a claim for refund, if a refund is the result of the taxpayer's administrative error; however, the interest for this sixty-day period shall be computed under the provisions of Paragraph (1) of this Subsection.

(4)(a) Beginning January 1, 2021, notwithstanding Paragraphs (1), (2), and (3) of this Subsection or any other provision of law to the contrary, on all refunds or credits the collector shall compute and allow as part of the refund or credit, interest from ninety days after the later of the due date of the return, the date that the taxpayer gave the political subdivision notice of the taxpayer's intention to file suit for the recovery of any taxes paid, the filing date of the return or claim for refund on which the overpayment is claimed, or the date the tax was paid.

(b)(i) Interest shall be at the average prime or reference rate as computed by the commissioner of financial institutions pursuant to R.S. 13:4202(B), per year, but without the addition of one percentage point to the average prime or reference rate and without regard to the limitations contained in R.S. 13:4202(B).

(ii) Notwithstanding any provision of law to the contrary, for all taxes that become due on or after January 1, 2023, interest shall be computed at the same rate established for tax obligations pursuant to R.S. 47:337.69(C).

(c) An overpayment shall bear no interest if it is credited to the taxpayer's account.

(d) For purposes of this Section, a claim for refund shall be submitted in the form and with the documentation provided for by rules promulgated by the Louisiana Uniform Local Sales Tax Board, pursuant to R.S. 47:337.102(C)(2).

B. No interest on refunds shall be allowed if it is determined that a taxpayer has deliberately overpaid a tax in order to derive the benefit of the interest allowed by this Section or if a taxpayer has not entered into an agreement to abide authorized by R.S. 47:337.63(D)(2) and the same principle of law is involved. Payments of interest authorized by this Section shall be made from funds derived from current collections of the tax to be refunded.

C. As of the date a person files a petition for relief under the uniform bankruptcy laws of the United States as provided in Title 11 U.S.C. 101 et seq., no interest shall be allowed to accrue as a part of any refund or credit which relates to a pre-petition tax period.

D. The accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer's failure to provide information or documentation required by statute or regulation.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020; Acts 2022, No. 87, §1.
La. Rev. Stat. § 47:2238.8 — LA Code / Code revised-statutes / Title 47 / Section 2238.8
Donation of adjudicated property
Status: in_force

The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization.

Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:42 — LA Code / Code revised-statutes / Title 47 / Section 42
Gross income defined
Status: in_force

A. General definition. "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealing in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.

B. Salaries of United States employees and agents. The salaries, fees, commissions, or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be included in gross income.

C. Alimony. Amounts received as alimony (including alimony pendente lite) by husband or wife under order of a court of competent jurisdiction shall be included in the gross income of the person receiving the alimony. This Sub-section shall not apply to that part of any payments which the terms of the decree fix, in terms of an amount of money or a portion of the payments, as a sum which is payable for the support of minor children of the person making the payments.

D. Distributions by corporations. Distributions by corporations shall be taxable as provided in R.S. 47:159.

E. Inventories. Whenever, in the opinion of the collector of revenue, the use of inventories is necessary in order to determine clearly the income of any taxpayer, inventories shall be taken by the taxpayer upon such basis as the collector may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.

F. Determination of gain or loss. In the case of a sale or other disposition of property, the gain or loss shall be computed as provided in R.S. 47:131.

G. Gross income from sources within and without the State of Louisiana. For computation of gross income from sources within and without the State of Louisiana, see R.S. 47:161.

H. Retirement income. "Gross income" shall not include income exempt from taxation under the provisions of R.S. 47:44.2 or other retirement income exempt from taxation as provided by state law.

Acts 1993, No. 745, §1; Acts 1997, No. 658, §2.

{{NOTE: ACTS 1993, NO. 745, §2 PROVIDES THAT THE ACT "SHALL BECOME EFFECTIVE WHEN THE SECRETARY OF THE DEPARTMENT OF REVENUE AND TAXATION PROVIDES WRITTEN CERTIFICATION TO THE SENATE COMMITTEE ON REVENUE AND FISCAL AFFAIRS AND THE HOUSE COMMITTEE ON WAYS AND MEANS THAT THE DEPARTMENT'S STATE-FEDERAL TAX REPORTING MATCH PROGRAM CAN BE MODIFIED TO IMPLEMENT THE PROVISIONS OF THIS ACT AT NO ADDITIONAL COST TO THE STATE."}}
La. Rev. Stat. § 47:2437 — LA Code / Code revised-statutes / Title 47 / Section 2437
Installment payments; agreement
Status: in_force

A. The secretary may enter into an agreement with the estate of a decedent for the payment of the estate transfer tax due to the state of Louisiana on an installment basis.

B. The agreement may be entered into only if the estate of the decedent meets the criteria of rules and regulations established by the secretary.

C. The agreement shall provide for the payment of legal interest on the installment payments in accordance with R.S. 13:4202 from the date that the taxes became due under the provisions of R.S. 47:2432.

Acts 1991, No. 244, §1, eff. July 2, 1991; Acts 2024, No. 84, §3.
La. Rev. Stat. § 47:818.25 — LA Code / Code revised-statutes / Title 47 / Section 818.25
Returns required of suppliers or permissive suppliers
Status: in_force

A. The monthly return of each supplier or permissive supplier shall list all of the following information and any other information required by the secretary:

(1) The number of net gallons of gasoline or diesel fuel removed at a terminal rack in Louisiana during the month from the account of the supplier, sorted by product type, recipient of the product, terminal code, carrier, and date of removal.

(2) The number of net gallons of tax-paid gasoline or diesel fuel received by the supplier or permissive supplier during the month, sorted by product type, seller, point of origin, carrier, and date of receipt.

(3) The number of net gallons of gasoline or diesel fuel removed during the month for export, sorted by product type, recipient of the product, terminal code, destination state, carrier, and date of removal.

(4) The number of net gallons of gasoline or diesel fuel removed during the month from a terminal located in another state for import into Louisiana, as indicated on the shipping document for the product, sorted by product type, recipient of the product, terminal code, carrier, and date of removal.

(5) Bulk sales to non-registrants.

B. A supplier or permissive supplier may take credit on the monthly report to be filed with the secretary if:

(1) On a previous report, the supplier or permissive supplier paid the taxes imposed by this Subpart on gasoline or diesel fuel sold on account.

(2) The person to whom the supplier or permissive supplier sold the gasoline or diesel fuel has not remitted the tax to the supplier or permissive supplier.

(3) At the time of the transaction, the person to whom the supplier or permissive supplier sold the gasoline or diesel fuel held a license issued by the secretary.

C. The return on which the credit is taken must state the license number of the person who failed to remit the tax and any other information required by the secretary. The amount of the credit that may be claimed under Subsection B of this Section may equal but may not exceed the amount of taxes paid on the gasoline or diesel fuel to which the unpaid taxes apply.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:818.13 — LA Code / Code revised-statutes / Title 47 / Section 818.13
Point of imposition of the tax
Status: in_force

A. The tax is imposed on the removal of gasoline or undyed diesel fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier or permissive supplier shall collect the tax imposed by this Subpart from the person who orders the withdrawal at the terminal rack.

B. The tax is imposed at the time gasoline or undyed diesel fuel is imported into this state, other than by a bulk transfer, for delivery to a destination in this state. The supplier or permissive supplier shall collect the tax imposed by this Subpart from the person who imports the gasoline or undyed diesel fuel into this state. If the seller is not a supplier or permissive supplier, then the person who imports the gasoline or undyed diesel fuel into this state shall pay the tax.

C. The tax is imposed on the sale or transfer of gasoline or undyed diesel fuel in the bulk transfer/terminal system in this state by a supplier to a person who does not hold a Louisiana supplier or permissive supplier's license. The supplier shall collect the tax imposed by this Subpart from the person who orders the sale or transfer in the bulk transfer/terminal system.

D. The tax is imposed on the blending of gasoline or undyed diesel fuel or transmix at the point blended gasoline or undyed diesel fuel is made in this state or imported to this state outside the bulk transfer/terminal system and the blender shall pay the tax. The number of gallons of blended product on which the tax is imposed is equal to the difference between the number of gallons of blended fuel made and the number of gallons of previously taxed fuel used to make the blended fuel.

E. In each subsequent sale of gasoline or undyed diesel fuel on which the tax has been paid, the amount of the tax shall be included in the selling price as a separate line item so that the tax is paid ultimately by the person using or consuming the gasoline or undyed diesel fuel.

F. The tax is imposed on gasoline or undyed diesel fuel brought into this state in the fuel supply tanks of interstate motor fuel users without the benefit of any allowance for losses in handling nor payment of the inspection fee imposed under R.S. 3:4684.

G. The tax is imposed on dyed diesel fuel authorized for highway use by certain vehicles under 26 USC 4082 and the regulations adopted thereunder and shall be collected and remitted by the licensed distributor.

H. The tax is imposed on dyed diesel fuel purchased for use in the operation of fire trucks by a fire department/district that has first met the qualifications established herein by the secretary and is authorized to make direct payments of the tax to the secretary. For the purposes of this Section, "fire truck" shall mean vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes.

(1) For a fire department/district to qualify to make direct payments of the tax, all of the following must apply:

(a) The fire department/district or a fire company within a fire department or fire district does not have access to bulk storage for tax-paid diesel fuel to be used in their fire trucks.

(b) It has been certified to the secretary that undyed diesel is regularly not available within the respective fire district and that the only diesel fuel available within the respective fire district is dyed diesel fuel.

(2) Prior to purchasing dyed diesel fuel to be used for a taxable purpose, the fire department/district meeting the above qualifications must file an application with the secretary and obtain a direct payment number.

(3) When it is determined the fire department/district meets the qualifications and the application is approved, the secretary shall issue a direct payment number and provide a certificate to the applicant that will allow for the purchase of dyed diesel fuel for use in the operation of the fire trucks. A copy of this certificate must be maintained in the fire truck. The direct payment number issued by the secretary may be revoked at any time if the holder fails to meet the qualifications or comply with the provisions herein.

(4) Once the direct payment number is issued, the fire department/district shall maintain a complete record of all dyed diesel fuel purchased for use in the fire trucks. The records shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be the name and address of the distributor or retail dealer from whom the fuel is purchased, the date of the purchase, the number of gallons, the mileage of the vehicle as evidenced by the odometer, and the state highway license number or unit number of the fire truck. The invoice shall reflect that the tax has not been paid at the time of purchase. The dealer shall retain one counterpart of the invoice as part of his records. One counterpart shall be delivered to the operator of the fire truck and carried in the cab compartment of the fire truck.

(5) The holder of the direct payment number shall file with the secretary, on or before the twentieth day of each calendar month, a report on forms prescribed by the secretary accounting for the dyed diesel fuel purchased during the preceding calendar month and shall remit the applicable state tax.

(6) Purchase of dyed diesel fuel by fire department/districts for taxable use in vehicles other than fire trucks, failure to maintain the records required, or to timely file and remit the applicable tax will result in the withdrawal of the direct payment number and shall subject the noncompliant fire department/district to the provisions of this Subpart.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.
La. Rev. Stat. § 47:337.95 — LA Code / Code revised-statutes / Title 47 / Section 337.95
Filing; taking effect of rules
Status: in_force

A. No rule shall be valid unless adopted in substantial compliance with these provisions.

B.(1)(a) The board shall file a certified copy of its rules with the Office of the State Register. No rule shall be effective, nor may it be enforced, unless it has been properly filed with the Office of the State Register.

(b) No rule shall be effective, nor may it be enforced, unless prior to its adoption a report relative to the proposed rule change is submitted to the oversight committees and to the presiding officers of the respective houses as provided in R.S. 47:337.99. The inadvertent failure to mail notice and statements to persons making request for such mail notice, as provided in R.S. 47:337.94, shall not invalidate any rule adopted hereunder.

(2) A proceeding in a court of competent jurisdiction to contest any rule on the grounds of noncompliance with the procedures for adoption must be commenced within two years from the date upon which the rule became effective.

C. Each rule hereafter adopted shall be effective upon its publication in the Louisiana Register, said publication to be subsequent to the act of adoption, unless a later date is required by statute or specified in the rule.

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.
La. Rev. Stat. § 47:463.62 — LA Code / Code revised-statutes / Title 47 / Section 463.62
Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church
Status: in_force

A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to any recipient of the Charles E. Dunbar Award.

(2) The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to any member of the First Mount Zion Baptist Church, Dr. Toris T. Young, Pastor.

B. Each person who applies for the issuance or renewal of the Charles E. Dunbar Award prestige license plate shall present certification by the Louisiana Civil Service League of his receipt of the Charles E. Dunbar Award to the secretary. The secretary shall confirm such certification with the Louisiana Civil Service League.

C. The charge for this special license plate shall be the regular fee charged under the provisions of R.S. 47:463.

D. The secretary shall promulgate rules to implement the provisions of this Section, including but not limited to rules governing the issuance, transfer, and disposition of such license plates and governing the design of the plate. Such rules shall be promulgated in accordance with the Administrative Procedure Act.

Acts 1999, No. 749, §1.
La. Rev. Stat. § 47:2244 — LA Code / Code revised-statutes / Title 47 / Section 2244
Additional payments to political subdivision
Status: in_force

The termination payment shall include the actual costs incurred by the political subdivision for preparation of the tax lien certificate, provision of the notice of the auction, provision of any post-auction notice, and recording costs. However, the reimbursable costs pursuant to this Section shall not exceed three hundred dollars, exclusive of filing and recording fees.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 484, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:302.19 — LA Code / Code revised-statutes / Title 47 / Section 302.19
Disposition of certain collections in Lafourche Parish
Status: in_force

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

B. The monies in the Lafourche Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available to the Lafourche Parish Tourist Commission to fund the development of tourism and other economic growth projects within the parish of Lafourche. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1995, No. 761, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:501.1 — LA Code / Code revised-statutes / Title 47 / Section 501.1
Duties of employees and employers
Status: in_force

A. Any person who is a resident of a state which requires registration of the motor vehicle or motor vehicles of a person who is employed in that state within thirty days of such employment, and who is employed in and maintains a residence in Louisiana and who operates one or more vehicles on the public streets and roads in Louisiana shall apply for a certificate of registration for each of those vehicles within thirty days of the date on which the person was employed in Louisiana.

B. Each employer in this state shall notify each person employed by that employer of the requirement of Subsection A of this Section. The notice shall be by direct communication at the time of employment and by posting a notice in a prominent location at the place of employment.

C. The provisions of this Section shall not be applicable to members actively serving in the armed forces of the United States.

Acts 1993, No. 765, §1.
La. Rev. Stat. § 47:305.64 — LA Code / Code revised-statutes / Title 47 / Section 305.64
Exemption; qualifying radiation therapy treatment centers
Status: in_force

A.(1) The sales and use tax imposed by any taxing authority shall not apply to the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment.

(2) For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise:

(a) "Capital equipment" shall mean tangible personal property eligible for depreciation for federal income tax purposes that is used in the diagnosis or treatment of cancer patients. Capital equipment shall include but shall not be limited to linear accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and installation of the same.

(b) "Qualifying radiation therapy center" shall mean all of the following:

(i) A radiation therapy center which is also a nonprofit organization which maintains a joint accreditation with a state university by the Commission on Accreditation of Medical Physics Education Programs, Inc. (CAMPEP) for a graduate medical physics program and which provides facilities and personnel for use for a joint CAMPEP-accredited graduate medical physics program for research, teaching, and clinical training for graduate students.

(ii) The Biomedical Research Foundation in Shreveport, Louisiana.

(iii) A radiation therapy facility which, no later than August 1, 2011, employs six or more medical physicists to provide radiation therapy treatment services.

(iv) The Willis-Knighton Health System in Shreveport, Louisiana.

B. An exemption certificate shall be obtained from the secretary of the Department of Revenue in order for a radiation therapy center to qualify for the exemption provided for in this Section.

Acts 2025, No. 384, §5, eff. June 20, 2025.
La. Rev. Stat. § 47:287.751 — LA Code / Code revised-statutes / Title 47 / Section 287.751
Reconciliation of transitional differences
Status: in_force

A. The secretary is authorized to provide methods for transition and allocation between the requirements of prior law and the requirements of this Part in order that timing differences and other differences in tax accounting such as the adjusted basis of property may be reconciled.

B. Differences between prior law and this Part respecting basis or other provisions such as those which require or allow a taxpayer to do the following:

(1) To report gross income under this Part in a period later than under prior law or earlier than under prior law.

(2) To deduct expenses under this Part one or more periods after such expenses are allowable under prior law or one or more periods before such expenses are allowable under prior law.

(3) To report an item of income more than once.

(4) To deduct an item of cost more than once, may be allocated by the secretary between taxable years, or disallowed, or required to be reported, as the case may be, when the secretary determines such allocations or methods are necessary to clearly reflect income.

C. For purposes of this Section, the term "require" includes lawful elections made by the taxpayer.

D. The secretary is authorized to promulgate rules and regulations to carryout and enforce the purposes of this Section.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:818.131 — LA Code / Code revised-statutes / Title 47 / Section 818.131
Commission of prohibited acts; misdemeanors; felonies; penalties
Status: in_force

A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned for not more than two years, or both:

(1) Failure to maintain any record required by this Subpart.

(2) Making a tax-free sale or delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle.

(3) Making a false statement in a license application, return, invoice, statement, refund, or any other document required under this Subpart.

(4) Making a false statement in an application for a refund.

(5) Failure to make a required disclosure of the correct amount of compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold or used in this state.

(6) Failure to file a new, replacement, larger, or additional surety bond as required under this Subpart.

(7) Interference with or refusal to permit seizures authorized by this Subpart.

(8) Operating a liquefied gas-propelled motor vehicle that is required to be licensed in this state, including a motor vehicle equipped with dual carburetion, and without displaying a multi-state fuels tax agreement decal.

(9) Refusal to permit the secretary or his designee or the Louisiana Liquefied Petroleum Gas Commission or its designee to measure or gauge the contents of or take samples from a storage tank or container on premises where compressed natural gas, liquefied natural gas, or liquefied petroleum gas is produced, processed, stored, sold, delivered, or used.

(10) Transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas under a false cargo manifest or shipping document, or transporting compressed natural gas, liquefied natural gas, or liquefied petroleum gas to a location without delivering a shipping document relating to that shipment.

B.(1) It shall be unlawful for any person to intentionally evade or circumvent the tax levied by this Subpart, or to assist any other person to intentionally evade or circumvent the tax levied by this Subpart. Intentional evasion or circumvention of the tax levied by this Subpart shall include any of the following:

(a) Altering, manipulating, replacing, or in any other manner tampering or interfering with, or causing to be altered, manipulated, replaced, tampered, or interfered with, a totalizer attached to compressed natural gas, liquefied natural gas, or liquefied petroleum gas to measure the dispensing of compressed natural gas, liquefied natural gas, or liquefied petroleum gas.

(b) Failing to pay compressed natural gas, liquefied natural gas, or liquefied petroleum gas taxes and diverting the tax proceeds for other purposes.

(c) Converting, or attempting to convert, compressed natural gas, liquefied natural gas, or liquefied petroleum gas tax proceeds by the licensee, or agent or representative of the licensee, for use by the licensee, or the agent or representative of the licensee, with the intent to defraud the state.

(d) Collecting of compressed natural gas, liquefied natural gas, or liquefied petroleum gas taxes when not authorized or licensed by the secretary to do so.

(e) Making a sale or delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the person knows, or should know, the tax is required to be collected, if at the time the sale is made the person does not hold a valid retail dealer's license.

(f) Importing compressed natural gas, liquefied natural gas, or liquefied petroleum gas into this state in contravention of this Subpart.

(g) Conspiring with any person or persons to engage in any act, plan, or scheme to defraud this state of compressed natural gas, liquefied natural gas, or liquefied petroleum gas tax proceeds.

(h) Concealing compressed natural gas, liquefied natural gas, or liquefied petroleum gas with the intent to engage in any conduct prohibited by this Subpart.

(i) Refusing to make sales of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on the volume-corrected basis prescribed by this Subpart.

(j) Failing to remit any tax levied pursuant to this Subpart to the secretary, if the person has added or represented that the tax was added to the sales price of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas and has collected the amount of the tax.

(2) Whoever violates any of the provisions of this Subsection shall be fined not less than five thousand dollars nor more than the amount of taxes, including interest and penalties, lost to the state due to a violation of this Subsection, or shall be imprisoned, with or without hard labor, for not less than two nor more than ten years, or both.

C. Each offense provided for in this Section shall be subject to a separate penalty.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:463.216 — LA Code / Code revised-statutes / Title 47 / Section 463.216
Special prestige license plate; "Laissez les ARTS Rouler"
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 "Laissez les ARTS Rouler" 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, motorcycles, recreational vehicles, and vans.

B. The secretary shall work in conjunction with the president of Northeast Louisiana Arts Council and the chair of the Louisiana Partnership for the Arts 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 "Laissez les ARTS Rouler".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Partnership for the Arts. The monies received from the royalty fees shall be used for the Louisiana Partnership for the Arts educational and engagement efforts, and other related programs on behalf of public support for the arts, in the state of Louisiana.

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

Acts 2022, No. 28, §1.
La. Rev. Stat. § 47:337.49 — LA Code / Code revised-statutes / Title 47 / Section 337.49
Protest to collector's determination of tax due
Status: in_force

A. The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:337.48(A) or (B), may protest thereto. This protest shall be in writing and shall fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the collector's determination. The collector shall consider the protest, and shall grant a hearing thereon, before making a final determination of tax, penalty, and interest due.

B. The taxpayer or the local collector may request that a member of the Louisiana Uniform Local Sales Tax Board attend a hearing granted in accordance with this Section. The request shall be made in writing and received by the board at least five business days prior to the date of the hearing. The chairman of the board may appoint a designee to serve in the place of a board member for this purpose. A person eligible to serve as a designee shall be either a full-time employee of the board or the head of a single parish collector's office.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:2136 — LA Code / Code revised-statutes / Title 47 / Section 2136
Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes
Status: in_force

All assessors throughout the state of Louisiana and the commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:335.9 — LA Code / Code revised-statutes / Title 47 / Section 335.9
Certified service provider; certified automated system; proprietary system
Status: in_force

A.(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this Section.

(2) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

B. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.

C. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

Acts 2001, No. 72, §1, eff. May 24, 2001.