La. Rev. Stat. § 47:163 — LA Code / Code revised-statutes / Title 47 / Section 163
Closing by collector of taxable year
Status: in_force

A. Tax in jeopardy. If the collector finds that a taxpayer designs quickly to depart from the State of Louisiana, or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceedings be brought without delay, the collector shall declare the taxable period for such taxpayer immediately terminated and shall proceed to assess and collect any tax due in accordance with the provisions of R.S. 47:1566.

B. Security for payment. A taxpayer who is not in default in making a return or paying any tax under this Chapter, may furnish to the State of Louisiana, under regulations to be prescribed by the collector, security approved by the collector that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid. The collector may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this Section, provided the taxpayer has paid in full all other income taxes.

C. Exemption from section. If security is approved and accepted pursuant to the provisions of this Section and such further or other security with respect to the tax or taxes covered thereby is given as the Collector shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this Section or R.S. 47:1566 prior to the expiration of the time otherwise allowed for paying such respective taxes.

D. Citizens. In the case of a citizen of the State of Louisiana about to depart from the State of Louisiana, the collector may at his discretion, waive any or all of the requirements placed on the taxpayer by this Section.

E. Departure of nonresident. No nonresident who is liable for any tax under this Chapter shall leave the state for a period of more than ninety days unless he first procures from the collector a certificate that he has complied with all the obligations imposed upon him by this Chapter.

F. Addition to tax. If a taxpayer violates or attempts to violate this Section, there shall, in addition to all other penalties, be added as a part of the tax, twenty-five per centum (25%) of the total amount of the tax or deficiency in the tax, together with interest at the rate of one per centum (1%) per month from the time the tax became due.
La. Rev. Stat. § 47:201.1 — LA Code / Code revised-statutes / Title 47 / Section 201.1
Composite returns for nonresident partners or members
Status: in_force

A.(1) Beginning January 1, 2001, each entity treated as a partnership for state income tax purposes which engages in activities in this state shall file composite returns and make composite payment of tax on behalf of any or all of its nonresident partners or members who do not agree to file an individual return as provided for in Subsection C of this Section.

(2) For purposes of this Section:

(a) The term "partnership" shall include general partnerships, partnerships in commendam, registered limited liability partnerships, and limited liability companies taxed as partnerships for state income tax purposes.

(b) The term "composite return" shall mean a return filed by an entity treated as a partnership on behalf of all of its nonresident partners or members which reports and remits the Louisiana income tax of the nonresident partner or member.

(c) The term "composite payment" shall mean a payment filed with a composite return which remits the Louisiana income tax of a partnership's nonresident partner or member.

B. With respect to each of its nonresident partners or members, a partnership shall for each taxable period do either of the following:

(1) Timely file with the Department of Revenue an agreement as provided in Subsection C of this Section.

(2) Make payment to this state as provided in Subsection D of this Section.

C.(1) The agreement referred to in Paragraph (B)(1) of this Section is a written, binding agreement by a nonresident partner or member of a partnership which shall be filed by the partnership with the department in which the nonresident partner or member agrees to all of the following:

(a) File an individual return in accordance with the provisions of Louisiana income tax law.

(b) Make timely payment of the taxes imposed on the partner or member by this state with respect to the partner's or member's share of the income of the partnership.

(2)(a) A partnership that timely files the agreement to file as provided in Paragraph (C)(1) with respect to a nonresident partner or member for a taxable period shall be considered to have timely filed such agreement for each subsequent taxable period of the partnership. The agreement will be considered timely filed for a taxable period and for all subsequent taxable periods if it is filed on or before the date the annual return of the partnership for such taxable period is required to be filed.

(b) A partnership that does not timely file such agreement for a taxable period shall be liable for the composite tax due for the period, plus interest and any appropriate delinquency penalty, which is required by this Section to be paid in the taxable period as provided for in Subsection D.

(c) The partnership shall not be precluded from timely filing such agreement for subsequent taxable periods.

D.(1) The payment referred to in Paragraph (B)(2) of this Section shall be in an amount equal to the maximum tax rate provided for individuals, multiplied by the nonresident partner's or member's share of the partnership income attributable to this state, as reflected on the partnership's return for the taxable period.

(2) A partnership shall be entitled to recover its payment pursuant to this Section, including any interest or penalty due, from the nonresident partner or member on whose behalf the payment was made. Any such payment for a taxable period must be made on or before the time the annual return of the partnership for such taxable period is required to be filed.

(3) Any amount paid by the partnership to the state pursuant to this Section shall be considered to be a payment by the nonresident partner or member on account of the income tax imposed on the nonresident partner or member for the taxable period. To the extent that the payment made on behalf of the nonresident partner or member exceeds the income tax liability of the nonresident partner or member, that nonresident partner or member shall be entitled to a refund, or may elect to utilize such excess as a credit against amounts that may be paid by the partnership on his behalf with respect to subsequent taxable periods.

E. Exemption for publicly traded partnerships.

(1) A publicly traded partnership may request an exemption from the composite payment requirements provided for in this Section from the secretary of the Department of Revenue. The request for the exemption must be in writing and contain the partnership name, address, and account number. The secretary may request additional documentation before granting an exemption.

(2) If granted, the exemption shall be effective for three years from the date the exemption is granted. At the end of the three-year period the publicly traded partnership must submit a new exemption request to continue the exemption. The secretary may revoke the exemption if the secretary determines that the nonresident partners are not filing and paying individual income taxes on their own behalf.

(3) Publicly traded partnerships shall file a composite return that includes all nonresident partners who were partners on December thirty-first of the year prior to the due date of the return.

(4) For purposes of this Section, a "publicly traded partnership" is any partnership whose interests are regularly traded on an established securities market, regardless of the number of partners, except for partnerships treated as corporations under Internal Revenue Code Section 7704(a).

F. Credits and overpayments claimed on composite returns.

(1) Notwithstanding the provisions of R.S. 47:1675(F) or any other provision of law to the contrary, when a composite return is filed, the nonresident members or nonresident partners of the partnership shall claim their respective share of any credit earned by the partnership for the applicable tax period in which the credit was earned.

(2) Credits claimed on a composite return shall not be allowed or claimed on any other return submitted on behalf of or by a member or partner for the same tax period.

(3) When a composite return reflects an overpayment that is determined to be correct by the secretary, the overpayment shall be paid to the partnership that filed the composite return.

(4) Composite returns shall be filed electronically. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act necessary for implementation of this Paragraph and shall further define and require the necessary methods for filing, signing, subscribing or verifying a return, statement, or other documents required for such implementation.

(5) The provisions of this Subsection shall be effective for taxable periods beginning on or after January 1, 2013.

Acts 2000, No. 34, §1, eff. Jan. 1, 2001; Acts 2000, 2d Ex.Sess., No. 21, §1, eff. for taxable years beginning after Dec. 31, 2000; Acts 2002, No. 68, §1, eff. for all taxable years beginning after Dec. 31, 2002; Acts 2012, No. 580, §1, eff. June 30, 2012.
La. Rev. Stat. § 47:9094 — LA Code / Code revised-statutes / Title 47 / Section 9094
Suitability; sports wagering platform providers
Status: in_force

A. No person shall be eligible to obtain a sports wagering platform provider permit pursuant to this Subtitle unless the applicant has demonstrated by clear and convincing evidence to the corporation that he is suitable. For the purposes of this Subtitle, "suitable" means the applicant or permittee is:

(1) A person of good character, honesty, and integrity.

(2) A person whose prior activities, criminal record, if any, reputation, habits, and associations do not pose a threat to the public interest of this state or to the effective regulation and control of gaming, or create or enhance the dangers of unsuitable, unfair, or illegal practices, methods, and activities in the conduct of gaming or carrying on of the business and financial arrangements incidental thereto.

(3) Capable of and likely to conduct the activities for which the applicant or permittee is approved or permitted pursuant to the provisions of this Subtitle.

(4) Not disqualified pursuant to the provisions of Subsection B of this Section.

B. The corporation shall not grant approval or a permit pursuant to the provisions of this Subtitle to any person who is disqualified on the basis of the following criteria:

(1) The conviction or a plea of guilty or nolo contendere by the applicant or any person required to be suitable under the provisions of this Subtitle for any of the following:

(a) Any offense punishable by imprisonment of more than one year.

(b) Theft or attempted theft, illegal possession of stolen things, or any offense or attempt involving the misappropriation of property or funds.

(c) Any offense involving fraud or attempted fraud, false statements or declarations.

(d) Gambling as defined by the laws or ordinances of any municipality, any parish or county, any state, or of the United States.

(e) A crime of violence as defined in R.S. 14:2(B).

(2) A current prosecution or pending charge against the person in any jurisdiction for any offense listed in Paragraph (1) of this Subsection.

(3) The person is not current in filing all applicable tax returns and in the payment of all taxes, penalties, and interest owed to the state of Louisiana or any political subdivision of Louisiana, excluding items under formal appeal.

(4) The failure to provide information and documentation to reveal any fact material to a suitability determination, or the supplying of information which is untrue or misleading as to a material fact pertaining to the suitability criteria.

C.(1) In the awarding of a permit pursuant to the provisions of this Subtitle, a conviction or plea of guilty or nolo contendere by the applicant shall not constitute an automatic disqualification as otherwise required pursuant to the provisions of Subparagraphs (B)(1)(a) through (d) of this Section if either of the following are true:

(a) Ten or more years have elapsed between the date of application and the successful completion or service of any sentence, deferred adjudication, or period of probation or parole.

(b) Five or more years have elapsed between the date of application and the successful completion of any sentence, deferred adjudication, or period of probation or parole and the conviction for an offense defined in Subparagraph (B)(1)(b) of this Section was a misdemeanor offense.

(2) The provisions of Paragraph (1) of this Subsection shall not apply to any person convicted of a crime of violence as defined in R.S. 14:2(B).

(3) Notwithstanding any provision of law to the contrary, the corporation may consider the seriousness and circumstances of any offense, arrest, or conviction in determining suitability in accordance with Subsection A of this Section.

D. An applicant who is not disqualified as a result of Subsection B of this Section shall be required to demonstrate to the corporation that he otherwise meets the remaining requirements for suitability, particularly those contained in Paragraphs (A)(1) through (3) of this Section. Evidence of, or relating to, an arrest, summons, charge, or indictment of an applicant, or the dismissal thereof, may be considered by the corporation even if the arrest, summons, charge, or indictment results in acquittal, deferred adjudication, probation, parole, or pardon.

E. A person who has been found unsuitable or whose permit has been revoked, in this state or any other jurisdiction, may not apply for a permit or a finding of suitability for five years from the date there was a finding of unsuitability, or the permit was revoked, unless the corporation allows the application for good cause shown. The corporation shall promulgate rules necessary to carry out the provisions of this Section.

F. All permittees and other persons found suitable by the corporation shall maintain suitability throughout the term of the permit. In the event of a current prosecution of an offense as provided in Paragraph (B)(2) of this Section, the corporation shall have the discretion to defer a determination on a person's continuing suitability pending the outcome of the proceedings provided that if a decision is deferred pending such outcome the corporation may take such action as is necessary to protect the public trust, including the suspension of any permit.

G. All permittees and any other persons required to be found suitable shall have a continuing duty to inform the corporation of any possible violation of this Subtitle and of any rules adopted by the corporation. No person who so informs the corporation of a violation or possible violation shall be discriminated against by the applicant or permittee because of supplying such information.

H.(1)(a) Any person who has or controls directly or indirectly five percent or more ownership, income, or profit or economic interest in an entity which has or applies for a sports wagering platform provider permit pursuant to the provisions of this Subtitle, or who receives five percent or more revenue interest in the form of a commission, finder's fee, loan repayment, or any other business expense related to the gaming operation, or who has the ability or capacity to exercise significant influence over a permittee or other person required to be found suitable pursuant to the provisions of this Subtitle, shall meet all suitability requirements and qualifications pursuant to the provisions of this Subtitle.

(b) In determining whether a person has significant influence for purposes of this Section, the corporation may consider but is not limited to the following: management and decision-making authority; operational control; financial relationship; receipt of gaming revenue or proceeds; financial indebtedness; and gaming related associations.

(2)(a) A lessor of immovable property forming any part of the complex of a sports wagering operation pursuant to this Subtitle is required to submit to suitability.

(b) Notwithstanding anything contained in this Chapter to the contrary, the obligations to the corporation of the real estate lessor of a permittee who receives less than two percent of the net gaming proceeds of a permittee and who is not involved in the day-to-day operations of the permittee shall be to provide such financial information, documentation, and necessary release forms for the corporation to make a determination that no person who fails to meet suitability requirements is receiving any funds received by the lessor from the permittee, or is participating in the management of the affairs or business operations of the lessor.

I. If the corporation finds that an individual owner or holder of a security of a permittee, or of a holding or intermediary company of a permittee, or any person or persons with an economic interest in a permittee, or a director, partner, officer, or managerial employee is not suitable, and if as a result, the permittee is no longer qualified to continue as a permittee, the corporation shall propose action necessary to protect the public interest, including the suspension or revocation of the permit. The corporation may also issue under penalty of revocation or suspension of a permit, a condition of disqualification naming the person or persons and declaring that such person or persons may not:

(1) Receive dividends or interest on securities of a person, or a holding or intermediary company of a person, holding an approval or permit.

(2) Exercise directly, or through a trustee or nominee, a right conferred by securities of a person, or a holding or intermediary company of a person, holding an approval or permit, issued pursuant to the provisions of this Subtitle.

(3) Receive remuneration or other economic benefit from any person, or a holding or intermediary company of a person, holding an approval or permit issued pursuant to this Subtitle.

(4) Exercise significant influence over activities of a person, or a holding or intermediary company of a person, holding a license, casino operating contract, permit, or other approval issued pursuant to the provisions of this Subtitle.

(5) Continue owning or holding a security of a person, or a holding or intermediary company of a person, holding an approval or permit issued pursuant to the provisions of this Subtitle or remain as a manager, officer, director, or partner of a permittee.

J. In the awarding of an approval or permit pursuant to the provisions of this Subtitle, the corporation may consider that the person is not current in filing all applicable tax returns and in the payment of all taxes, penalties, and interest owed the Internal Revenue Service, excluding items under formal appeal.

K. In determining the suitability of an application, the corporation may request from an applicant and consider any of the following:

(1) Whether the applicant has adequate capital, financial ability, and means to develop, construct, operate, and maintain infrastructure to support sports wagering activities and operations in compliance with this Chapter and any administrative rules promulgated by the corporation.

(2) Whether the applicant has the financial ability to purchase and maintain adequate liability and casualty insurance and to provide an adequate surety bond.

(3) Whether the applicant has adequate capital and the financial ability to responsibly pay its secured and unsecured debts in accordance with its financing agreements and other contractual obligations.

(4) Whether the applicant has a history of material noncompliance with licensing or permitting requirements or any other regulatory requirements in Louisiana or in any other jurisdiction, where the noncompliance resulted in enforcement action by the person with jurisdiction over the applicant.

(5) Whether the applicant has filed, or had filed against it, a proceeding for bankruptcy or has ever been involved in any formal process to adjust, defer, suspend, or otherwise negotiate the payment of any debt.

(6) Whether or not at the time of the application, the applicant is a defendant in litigation involving the integrity of its business practices.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:463.30 — LA Code / Code revised-statutes / Title 47 / Section 463.30
Special license plates for active full-time professional firefighters
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special motor vehicle license plates which may be issued, upon application, to any citizen of Louisiana who is an active full-time professional firefighter.

B. The fee for issuing the special active full-time professional firefighter plate shall be an initial one-time fee of twenty-five dollars at the time the original plate is issued, which shall be in addition to the regular motor vehicle registration license fee.

C. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

Acts 1990, No. 721, §1, eff. July 20, 1990; Acts 1995, No. 728, §1; Acts 1997, No. 967, §1, eff. July 10, 1997; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:848 — LA Code / Code revised-statutes / Title 47 / Section 848
Tobacco dealers required to furnish bond; waiver
Status: in_force

A. Each and every registered tobacco dealer in cigars, cigarettes, and smoking tobacco shall furnish to the secretary, who is charged with the duty of collecting the tax levied by this Chapter, a bond in the minimum amount of two thousand five hundred dollars, guaranteeing the payment of all taxes and penalties levied by this Chapter. The bond shall be executed by a surety company duly qualified to do business in this state. The tenor, solvency, and maximum amount of the bond shall be satisfactory to the secretary, the minimum amount thereof to depend upon the volume of business of the dealer and must be in an amount sufficient in the discretion of the secretary to guarantee the state against any and all losses for taxes and penalties levied by the provisions of this Chapter.

B. However, the secretary is authorized to waive the furnishing of this surety bond by any dealer who has and agrees to maintain fixed assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the dealer for waiver of the bond. If any dealer whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such dealer furnish a bond in the amount required in this Section, and such dealer shall not be eligible for a waiver of a bond for a period of three years thereafter. In addition, the dealer must furnish audited financial statements with his waiver request and at such other times as the secretary may require.

Amended by Acts 1950, No. 18, §1; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1985, No. 105, §1, eff. Jan. 1, 1986; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006.
La. Rev. Stat. § 47:463.174 — LA Code / Code revised-statutes / Title 47 / Section 463.174
Special prestige license plate; "Louisiana Master Gardener"
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 Master Gardener Program" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The license plate color and design shall be selected by the Louisiana Master Gardener Program of the LSU AgCenter, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Louisiana Master Gardener".

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

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

E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Master Gardener Program of the LSU AgCenter or its successor organization. The monies received from the royalty fees shall be used to develop and enhance community programs related to horticulture, including but not limited to environmental improvement activities, community and school garden programs, and public horticultural events.

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

Acts 2014, No. 344, §1.
La. Rev. Stat. § 47:338.110.1 — LA Code / Code revised-statutes / Title 47 / Section 338.110.1
Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
Status: in_force

A. The school board of Tangipahoa Parish is hereby authorized to create within said parish a sales and use tax district to be designated as the Ward Seven Sales and Use Tax District of Tangipahoa Parish. The district shall be composed of the entirety of Ward Seven of Tangipahoa Parish.

B. The sales and use tax district shall be created by resolution of the school board of Tangipahoa Parish. The governing authority thereof shall be the Tangipahoa Parish School Board.

C. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public and elementary secondary schools, or for capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent. Provided further that this tax shall be levied within the Ward Seven Sales and Use Tax District and the funds derived therefrom shall be used solely for that portion or part of the Tangipahoa Parish school system located within said district.

D. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition shall have been submitted to the qualified electors of the district 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 adoption of the resolution.

E. 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.

Added by Acts 1982, No. 866, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:820.5.1 — LA Code / Code revised-statutes / Title 47 / Section 820.5.1
Greater New Orleans Expressway toll violations
Status: in_force

A. In the exercise of the toll powers of the Greater New Orleans Expressway Commission, the commission is authorized to exercise so much of the police powers of the state as shall be necessary to maintain the peace and accomplish the orderly handling of authority, subject to the provisions of this Section. The commission shall adopt such rules and regulations for the method of taking tolls and the employment and conduct of toll takers and other operating employees as the commission, in its discretion, may deem necessary.

B. No motor vehicle shall be driven or towed through a toll collection facility on the Greater New Orleans Expressway, where appropriate signs have been erected to notify traffic that it is subject to the payment of tolls beyond such sign, without payment of the proper toll. In the event of nonpayment of the proper toll, as evidenced by video or electronic recording, the registered owner of such vehicle shall be liable to make prompt payment to the commission of the proper toll and an administrative fee of twenty-five dollars to recover the cost of collecting the toll. Such administrative fee shall be waived if the toll is paid within seventy-two hours of the violation. Upon failure to pay the proper toll and administrative fee to the commission after notice thereof and within the time designated in such notice, the registered owner shall be cited for a violation of R.S. 14:71.2 and, upon conviction, shall be subject to the payment of a fine of not less than fifty dollars nor more than one hundred dollars for each and every violation of this Section and any other fine or penalty that may be prescribed by law for such violations. In prosecution of an offense, proof that the vehicle was operated in violation of this Section, together with proof that the defendant was at the time of such violation the registered owner of the vehicle, shall constitute in evidence a rebuttable presumption that such registered owner of the vehicle was the person who committed the violation. The court of the local jurisdiction in which the violation occurred shall be authorized to assess and collect such fine, in addition to any court costs, provided that the court shall also collect the proper toll and administrative fee and forward such toll and fee to the commission.

C. Definitions of terms included in R.S. 32:1 apply to terms used in this Section which are not specifically defined in this Subsection. As used in this Section, unless the context otherwise indicates, the following terms shall have the following meanings:

(1) "Electronic toll collection system" means a system of collecting tolls or charges that is capable of charging an account holder for the appropriate toll by transmission of information between a device on a motor vehicle and a toll collection facility.

(2) "Pay" means paying a toll by cash, by permitting a charge against a valid account with the commission, or by another means of payment approved by the commission as applicable at the time.

(3) "Photo-monitoring system" means a motor vehicle sensor installed to work in conjunction with a toll collection facility that automatically produces a photograph, microphotograph, videotape, or other recorded image of a motor vehicle when the operator of the motor vehicle fails to pay a toll.

(4) "Registered owner" means a person in whose name a motor vehicle is registered under the law of a jurisdiction, including a person issued a dealer or transporter registration plate or a lessor of motor vehicles for public lease.

(5) "Toll" or "tolls" means tolls or charges prescribed by the commission for the use of the causeway-bridge.

D. The following procedures shall be taken for the collection of tolls and civil penalties under this Section:

(1) The commission shall send a notice of liability by first class mail to a person alleged to be liable as a registered owner of the vehicle at the address shown on the records of the Louisiana Department of Public Safety and Corrections, office of motor vehicles, no later than sixty days after the alleged failure to pay. A manual or automatic record of the mailing prepared in the ordinary course of business of the commission is prima facie evidence of the mailing of the notice.

(2) A notice of liability shall include the name and address of the person alleged to be liable as a registered owner for the failure to pay a toll under this Section, the amount of the toll not paid, the registration number of the vehicle involved, the toll collection facility at which the failure occurred, the date and the approximate time of the failure, and any additional administrative fees due.

(3) The notice shall also include a warning that failure to contest in the manner provided within thirty days is an admission of liability and a waiver of available defenses and advise the registered owner that failure to contest or failure to pay shall result in the forwarding by the commission of the violation to the district attorney for prosecution under R.S. 14:71.2.

(4) Should the registered owner fail to contest or pay in the manner provided in the notice of liability, within thirty days the commission shall serve upon the registered owner, by certified mail, a demand for payment of all tolls and costs provided by this Section.

(5) The demand for payment shall also advise the registered owner that the penalties provided by law have become final and failure to pay within thirty days of receipt of the demand for payment will cause the commission to forward the violation to the appropriate district attorney for prosecution under R.S. 14:71.2.

E. Except as provided in Subsection F of this Section, it is not a defense to liability under this Section that a registered owner was not operating the motor vehicle at the time of the failure to pay.

F. Defenses to liability under this Section are as follows:

(1) If the registered owner of the motor vehicle notifies the Greater New Orleans Expressway Commission that he was not the driver of the vehicle at the time of the violation and provides the commission the name of the actual driver, then the owner shall be liable for payment of only the toll.

(2) If the registered owner is a lessor of motor vehicles, and at the time of the failure to pay a division or commission toll, the motor vehicle was in the possession of a lessee, and the lessor provides the commission with a copy of the lease agreement, then the registered owner is not liable under this Section.

(3) If the motor vehicle is operated using a dealer or transporter registration plate, and at the time of the failure to pay a commission toll, the motor vehicle was under the custody or control of a person other than the dealer or transporter, and if the dealer or transporter provides the commission with the name and address of the person who had custody or control over the motor vehicle at the time of the failure to pay, then that person, and not the dealer or transporter, is liable under this Section.

(4) If a report that the motor vehicle was stolen is given to a law enforcement officer or agency before the failure to pay a commission toll occurs or within forty-eight hours after the registered owner becomes aware of the theft, then the registered owner is not liable under this Section.

G. Admissibility of photo-monitoring evidence:

(1) A photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring device is admissible in a proceeding to collect a toll or other charge of the commission, to collect criminal penalties imposed, or to impose criminal liability for a failure to pay the toll or charge.

(2) An original or facsimile of a certificate, sworn to or affirmed by an agent of the commission that states that a failure to pay has occurred and states that it is based upon a personal inspection of a photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring system, as defined in this Section, is prima facie evidence of the facts contained in the certificate.

(3) Notwithstanding any other provision of law to the contrary, a photograph, microphotograph, videotape, or other recorded image prepared for enforcement of commission tolls is for the exclusive use of the commission in the discharge of its duties under this Section.

H. The tolls, the administrative fees, and any criminal penalties provided by law which are collected by the Greater New Orleans Expressway Commission shall continue to be considered as self-generated funds and are to be dedicated to the parishes jointly and to the commission to supplement the amounts received as net tolls and revenues from the expressway to pay the principal of and interest on the revenue bonds issued by the parishes jointly and the commission to finance the construction and improvement of the expressway as provided by Act 762 of the 1986 Regular Session and amended by Act 875 of the 1988 Regular Session.

Acts 1995, No. 720, §3; Acts 2003, No. 727, §3, eff. June 27, 2003.

NOTE: See Acts 2001, No. 1021, §3, relative to installation of monitoring system and enforcement of toll violations by Jan. 1, 2002.
La. Rev. Stat. § 47:463.189 — LA Code / Code revised-statutes / Title 47 / Section 463.189
Special prestige license plate; United States Merchant Marine Academy, Kings Point
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the United States Merchant Marine Academy. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.

B. The secretary shall work in conjunction with the United States Merchant Marine Academy KP New Orleans Alumni Chapter to select the color and design of the plate, provided that it is in compliance with all requirements of R.S. 47:463(A)(3).

C. The special prestige license plate shall be issued, upon application, to any graduate of the United States Merchant Marine Academy who resides in Louisiana in the same manner as any other motor vehicle license plate.

D. The first special prestige license plate shall be reserved for purchase at the direction of the United States Merchant Marine Academy KP New Orleans Alumni Chapter.

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

F. The annual royalty fee collected by the department shall be forwarded to the United States Merchant Marine Academy KP New Orleans Alumni Chapter or its successor organization.

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

Acts 2016, No. 237, §1.
La. Rev. Stat. § 47:297.19 — LA Code / Code revised-statutes / Title 47 / Section 297.19
Tax credit; stillborn child
Status: in_force

A. There shall be allowed a credit against the tax imposed by this Chapter for an individual who delivers a stillborn child. In order to qualify for the credit, the individual claiming the tax credit shall be a Louisiana taxpayer. The amount of the credit shall be equal to two thousand dollars and shall be claimed in the year in which the stillbirth occurred.

B. For purposes of this Section, the term "stillborn child" shall mean a child for whom all of the following apply:

(1) The child suffered spontaneous fetal death.

(2) The child reached no less than twenty complete weeks of gestation calculated from the date the mother's last normal menstrual period began to the date of delivery, or weighed no less than three hundred fifty grams.

(3) The death of the child required the issuance of a spontaneous fetal death certificate in accordance with the requirements of R.S. 40:49.

(4) The death of the child was not the result of an induced termination of the pregnancy.

C. If the amount of the credit authorized pursuant to the provisions of this Section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to this Chapter. The right to a refund shall not be subject to the requirements of R.S. 47:1621(B).

Acts 2021, No. 467, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:463.205 — LA Code / Code revised-statutes / Title 47 / Section 463.205
Special prestige license plate; "Louisiana REALTORS"
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 REALTORS" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Louisiana REALTORS 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 "Louisiana REALTORS".

C. The special prestige license plate shall be issued, upon application, to any member or affiliate of the Louisiana REALTORS upon verifying membership in a manner that is mutually determined by the secretary and the board of directors of the Louisiana REALTORS.

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

E.(1) The annual royalty fee shall be collected by the department and forwarded to the Louisiana REALTORS Association Relief Fund. The monies in the fund shall be utilized to provide financial relief to realtors and others following a disaster and as permitted by that entity's bylaws.

(2) The amount forwarded to the Louisiana REALTORS Association Relief Fund shall be deemed to be a charitable donation to that entity by the applicant.

(3) Application for the license plate created pursuant to this Section shall constitute prior written consent and instruction by the applicant to the department to provide his name, address, and birth date to the Louisiana REALTORS. The secretary shall ensure that the application for the plate includes a statement granting such consent.

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

Acts 2019, No. 72, §1.
La. Rev. Stat. § 47:1574.2 — LA Code / Code revised-statutes / Title 47 / Section 1574.2
Suit to enjoin certain preparers; cease and desist order
Status: in_force

A.(1)(a) In a court of competent jurisdiction or the Board of Tax Appeals, the secretary may commence suit to enjoin any preparer from further engaging in any conduct described in Subsection B of this Section or from further action as a preparer.

(b) During the pendency of a suit to enjoin, the court or Board of Tax Appeals may issue a temporary restraining order or preliminary injunction upon a showing by the secretary that continued conduct by the preparer creates an immediate threat to taxpayers. Any application for a preliminary injunction shall be assigned for hearing not less than two nor more than ten days after service of the notice. If the suit is pending in the Board of Tax Appeals, the hearing and issuance of a preliminary injunction may be conducted by the chairman or any member of the board designated by him.

(2)(a) If the secretary finds that a preparer has engaged in any conduct described in Subsection B of this Section and that continued conduct creates an immediate threat to taxpayers, the secretary may issue an order to the preparer directing the preparer to cease and desist from the activity or conduct.

(b) The order shall be issued in the name of the state of Louisiana under the official seal of the secretary of the Department of Revenue and shall be served by certified mail or personal service.

(c) If the preparer to whom the secretary directs a cease and desist order does not cease and desist the activity or conduct immediately after service of the order, the secretary may demand a penalty of twenty-five dollars per return for each violation in the suit to enjoin provided for in Paragraph (1) of this Subsection.

(d) Nothing in this Paragraph shall authorize the secretary to issue a cease and desist order to any certified public accountant, enrolled agent, or attorney at law who is authorized to appear before the board pursuant to R.S. 47:1414.

(e) The secretary shall not be required to issue an order to cease and desist before seeking an injunction pursuant to Paragraph (1) of this Subsection.

B. In any action under Paragraph (A)(1) of this Section, the court may enjoin the preparer from further engaging in any conduct specified in this Subsection if the court finds that injunctive relief is appropriate to prevent the recurrence of this conduct. The court may enjoin conduct when a preparer has done any of the following:

(1) Prepared any return, report, claim for refund, or other claim that includes a substantial understatement of a taxpayer's liability due to a frivolous or fraudulent position. For purposes of this Section, the following terms shall have the following meanings:

(a) "Substantial understatement" means a case in which the understatement of the amount of tax payable or the overstatement of the amount of tax creditable or refundable exceeds the greater of ten percent of the tax required to be shown for the taxable period on the return, report, claim for refund, or other claim or one thousand dollars.

(b) "Frivolous position" means any position that is knowingly advanced in bad faith, is patently improper, reflects a desire to delay or impede the administration of Louisiana tax laws by using unreasonable, baseless, unsubstantiated or questionable facts or is identified by the Internal Revenue Service as frivolous.

(c) "Fraudulent position" means any position taken with the intent to evade taxes or that is a willful attempt to defraud or evade taxes that are due.

(2) Prepared any return, report, claim for refund, or other claim that includes an understatement of a taxpayer's liability due to willful or reckless conduct. For purposes of this Section, "willful or reckless conduct" shall have the same meaning as provided by Section 6694 of the Internal Revenue Code.

(3) Negotiated a check issued to a taxpayer by the Department of Revenue without the permission of the taxpayer.

(4) Engaged in any conduct subject to any criminal penalty provided in this Title.

(5) Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of the state of Louisiana.

C.(1) If the court finds that a preparer has engaged in any conduct described in Subsection B of this Section and that an injunction prohibiting the conduct would not be sufficient to prevent the person's interference with the proper administration of the tax laws of Louisiana, the court may enjoin the person from acting as a preparer in the state of Louisiana.

(2) The fact that the person has been enjoined from preparing tax returns or claims for refund for the United States or any other state, in the five years preceding the petition for an injunction, shall establish a prima facie case for an injunction to be issued pursuant to this Section. For purposes of this Section, "state" shall mean a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States.

D. Notwithstanding any provision of law to the contrary, if a preparer is prohibited from preparing returns as part of a criminal prosecution brought pursuant to this Title, whether by consent or otherwise, this prohibition shall have the same effect and be subject to the same enforcement provisions as an injunction issued under this Section without the necessity of a separate suit to enjoin. The criminal court's imposition of a prohibition or the acceptance of a plea agreement containing such prohibition shall serve as the injunction order for purposes of this Section.

E.(1) For purposes of this Section, the term "preparer" shall mean any of the following:

(a) Any person who prepares any return, report, claim for refund, or other claim that is filed with the secretary of the Department of Revenue.

(b) Any person who owns or operates a business, the primary activity of which is the preparation of any return, report, claim for refund, or other claim that is filed with the secretary of the Department of Revenue, and employs one or more persons in such business.

(c) Any person who prepares a substantial portion of a return, report, claim for refund, or other claim that is filed with the secretary of the Department of Revenue and does not sign as the preparer, but rather has the taxpayer sign as if the return, report, claim for refund, or other claim were self-prepared.

(2) Nothing in this Subsection shall be construed to include in the definition of "preparer" either of the following:

(a) Any employee who prepares a return, report, claim for refund, or other claim for the employer by whom he is regularly and continuously employed.

(b) An attorney or other tax advisor whose association with a return, report, claim for refund, or other claim is limited to that of rendering advice to a taxpayer or preparer and was not otherwise involved in preparing the return, report, claim for refund, or other claim for which advice was rendered.

F.(1) Any preparer who violates an injunction or order pursuant to this Section shall pay a penalty of not less than fifty dollars for each return, report, claim for refund, or other claim prepared in violation of the injunction.

(2) The penalty provided for by this Subsection shall be an obligation that may be assessed, collected, and enforced against the preparer in the same manner as if it were a tax due.

G.(1) If the secretary files a motion alleging a violation of an injunction or order issued pursuant to this Section, a hearing shall be held in not less than two days or more than ten days, exclusive of holidays, to determine whether a violation has occurred.

(2) Upon a showing by the secretary that there has been a violation of the injunction, the court or Board of Tax Appeals shall consider the violation to be a contempt of the court and shall punish the violator in accordance with law, and every violation of the injunction shall be considered as a separate act of contempt.

Acts 2018, No. 526, §1, eff. July 1, 2018; Acts 2022, No. 429, §1, eff. June 15, 2022.
La. Rev. Stat. § 47:203 — LA Code / Code revised-statutes / Title 47 / Section 203
Partnership computations
Status: in_force

A. Income and deductions. The taxable income of a partnership shall be computed in the same manner as in the case of an individual except that:

(1) the items described in R.S. 47:202 A shall be separately stated, and

(2) the following deductions shall not be allowed to the partnership:

(a) the standard deduction provided in R.S. 47:68,

(b) the deduction for charitable contributions provided in R.S. 47:57,

(c) deductions allowed individuals if they itemize which would not be allowable if they claim the optional standard deduction.

B. Elections of the partnership. Any election affecting the computation of taxable income derived from a partnership shall be made by the partnership.

C.(1) In computing the taxable income of a partnership, the partnership shall exclude net income or losses received from an entity of which the partnership is a shareholder, partner, or member if the entity properly filed a Louisiana corporation income tax return pursuant to R.S. 47:287.732.2 which included the net income or loss. However, no such exclusion shall be allowed for any amount attributable to income that, for any reason, will not bear the tax due pursuant to R.S. 47:287.732.2.

(2)(a) A partnership whose federal income tax return is adjusted due to S corporation or partnership income or losses for which the partnership used the exclusion provided in Paragraph (1) of this Subsection shall furnish a statement to the secretary disclosing the nature and amounts of such adjustments within sixty days after the federal adjustments have been made and accepted by the partnership. However, if the partnership does not receive a statement of the federal adjustments until after it accepts the adjustments, it shall have sixty days from the receipt of such statement within which to furnish the required statement to the secretary.

(b) For purposes of Subparagraph (a) of this Paragraph, paying the federal tax shown due or signing a consent to immediate assessment shall constitute an acceptance of the federal adjustments.

Amended by Acts 1958, No. 441, §1; Acts 2023, No. 450, §1.
La. Rev. Stat. § 47:142 — LA Code / Code revised-statutes / Title 47 / Section 142
Unadjusted basis; gifts after December 31, 1933
Status: in_force

If the property was acquired by gift after December 31, 1933, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that for the purpose of determining loss the basis shall be the basis so determined or the fair market value of the property, at the time of the gift, whichever is lower. If the facts necessary to determine the basis in the hands of the donor or the last preceding owner are unknown to the donee, the collector shall, if possible, obtain such facts from such donor or last preceding owner, or any other person cognizant thereof. If the collector finds it impossible to obtain such facts, the basis in the hands of such donor or last preceding owner shall be the fair market value of such property as found by the collector as of the date or approximate date at which, according to the best information that the collector is able to obtain, such property was acquired by such donor or last preceding owner.
La. Rev. Stat. § 47:1989 — LA Code / Code revised-statutes / Title 47 / Section 1989
Review of appeals by tax commission
Status: in_force

A. Within ten days of receipt of the assessment lists as certified by the local board of review, the tax commission shall conduct public hearings to hear real and personal property appeals of taxpayers, bona fide representatives of an affected tax-recipient body, or assessors, from the action of the board of review.

B. The Louisiana Tax Commission shall consider the appeal of any taxpayer, bona fide representative of an affected tax-recipient body, or assessor dissatisfied with the determination of a local board of review. All documents, except confidential forms as provided in R.S. 47:2327, filed in connection with any appeal shall be available for public inspection during the regular business hours of the Louisiana Tax Commission.

C.(1) All appeal hearings shall be conducted in accordance with this Section and the Administrative Procedure Act. In all other matters regarding the conduct of its hearings, the Louisiana Tax Commission may prescribe and promulgate rules not inconsistent with the provisions of this Section or other law.

(2)(a)(i) Review of the correctness of an assessment by an assessor shall be confined to review of evidence presented to the assessor prior to the close of the deadline for filing a complaint with the board of review provided for in R.S. 47:1992. If a taxpayer makes application to present additional evidence before the date set for hearing on the appeal and the Louisiana Tax Commission finds that the additional evidence is material and that there were good reasons for failure to timely present it to the assessor, the Louisiana Tax Commission may order that the additional evidence be taken by the assessor. The assessor may modify the assessment by reason of the additional evidence and shall notify the Louisiana Tax Commission of any modifications to the assessment within fifteen calendar days of receipt of the additional evidence. The Louisiana Tax Commission may then order any evidence that is otherwise admissible be admitted for the purposes of review.

(ii) For purposes of this Subparagraph, good reason for failure to timely present information to the assessor shall be presumed to exist for reports and related attachments of any appraiser or other expert ordered prior to the deadline for filing a complaint with the board of review if the report and attachments are submitted to the assessor within thirty days of receipt of the reports and attachments by the taxpayer and at least twenty-five days prior to a hearing before the Louisiana Tax Commission. Nothing in this Item shall be construed to limit the ability of the Louisiana Tax Commission to find good reason to admit other expert reports pursuant to the other provisions of this Subparagraph.

(iii) Nothing in this Item shall be construed to limit the ability of the Louisiana Tax Commission to find good reason to admit otherwise admissible documents or evidence pursuant to this Subparagraph. For purposes of this Subparagraph, good reason for failure to timely present documents or evidence shall always be presumed to exist when the otherwise admissible document or evidence is either of the following:

(aa) Not available to the taxpayer at the time of the deadline for submission to the assessor but is provided to the assessor within fifteen days of availability including but not limited to financial or accounting documents, financial statements, information regarding the useful life of property, depreciation schedules, other records of income data, or environmental assessments or reports relating to the property.

(bb) Consists of documents or records of income or expenses concerning the valuation of oil and gas property when the taxpayer has timely provided all information required by rule and the documents or records are supplemental to the submission. The presumption provided for in this Subitem shall not apply to documents or records specifically required to be provided by rule or expressly requested by the assessor pursuant to R.S. 47:1957(C) if the documents were available to the taxpayer but not timely provided in response to the assessor's request.

(iv) Witnesses may be utilized to authenticate or explain evidence which is otherwise admissible pursuant to the provisions of this Subsection. Nothing in this Item shall be construed to limit otherwise admissible witness testimony evidence.

(v) For purposes of this Subparagraph, the phrase "otherwise admissible" shall mean evidence admissible pursuant to any provision of this Subsection and admissible pursuant to relevant provisions of the Administrative Procedure Act and Code of Evidence.

(vi) Nothing in this Subparagraph shall be construed to limit any of the following otherwise admissible data, guides, and resources that are publicly accessible:

(aa) Aerial or other photography.

(bb) Public records of clerks of court or other political subdivisions in the parish of the assessment, including but not limited to building permits, conveyance records, city directories, occupancy permits, or demolition permits.

(cc) Public records of the Department of Conservation and Energy including but not limited to data from the Strategic Online Natural Resource Information System (SONRIS).

(dd) Sales data including but not limited to multiple listing service reports.

(ee) Published cost data or cost guides and their related sources.

(ff) Rules, advisories, or guidance promulgated by the Louisiana Tax Commission.

(b) A decision of the Louisiana Tax Commission to deny a taxpayer’s application to present additional evidence pursuant to Subparagraph (a) of this Paragraph shall, at the option of the taxpayer, be considered a final determination for purposes of appeal as provided for in R.S. 47:1998 to be decided by preference and priority within twenty-one days and thereafter be subject to review by priority in the same manner as a nonappealable interlocutory judgment, or be subject to immediate review by application for supervisory writ in the same manner as provided for in Rule 4 of the Uniform Rules of Louisiana Courts of Appeal. Except as ordered by a court of appeal, no stay of the proceedings before the Louisiana Tax Commission may be issued pursuant to an action pursuant to this Subparagraph. This Subparagraph shall not apply to an application to present additional evidence not timely filed pursuant to the rules of the Louisiana Tax Commission.

(c) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, in an appeal of the correctness of an assessment of real property, the Louisiana Tax Commission may independently appraise the property utilizing the criteria set forth in R.S. 47:2323 and may enter that appraisal into evidence for consideration on review of the correctness of the assessment.

(d) The Louisiana Tax Commission may promulgate rules related to the disclosure of evidence to the opposing party and the consideration of evidentiary disputes, and no provision of this Paragraph shall extend any deadline beyond the date that would be applicable pursuant to Louisiana Tax Commission rules.

(3) The Louisiana Tax Commission may affirm the correctness of the assessment, it may remand the matter for further consideration by the assessor, or it may reverse or modify the assessment because the assessment is any of the following:

(a) In violation of constitutional or statutory provisions.

(b) In excess of the authority of the assessor.

(c) Made upon an unlawful procedure.

(d) Affected by another error of law.

(e) Arbitrary or capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion.

(f) Not supported and sustainable by a preponderance of evidence as determined by the Louisiana Tax Commission. If the Louisiana Tax Commission finds that an assessment is not supported and sustainable by a preponderance of evidence, the Louisiana Tax Commission shall make its own determination and conclusions of fact by a preponderance of evidence based upon its own evaluation of the record evidence reviewed in its entirety including otherwise admissible first-hand witness testimony.

D.(1) All decisions by the tax commission are final unless appealed to the district court within thirty days.

(2) The proceedings in such suit shall be tried by preference, whether or not out of term time 1 , at such time as fixed by the district court. No new trial or rehearing shall be allowed.

(3) Any appeal from a judgment of the district court shall be heard by preference within sixty days of the lodging of the record in the court of appeal. The appeal shall be taken thirty days from the date the judgment of the district court is rendered. If such appeal is timely filed, any amount of taxes that were paid under protest pursuant to R.S. 47:1856(E) shall remain segregated and invested pursuant to that Subsection and no bond or other security shall be necessary to perfect such appeal.

(4) In the event the supreme court grants a writ of certiorari, the court shall hear the appeal on the next regular docket of the court.

(5) The fair market value of real property in a determination by a board of review or the tax commission or in a final, nonappealable judgment issued by a court in an action to review the correctness of an assessment pursuant to the provisions of this Section shall be utilized by the assessor for assessment purposes in subsequent tax years until reappraisal in a future mandated reappraisal year unless a change in the physical condition of the property that would result in an increase or decrease in the fair market value of the property by more than twenty-five percent justifies an earlier reappraisal. The provisions of this Paragraph shall not limit the ability or obligation of an assessor to reduce an assessment as a result of a change in the condition of the property pursuant to the provisions of R.S. 47:1978 or 1978.1.

E. The assessment lists, together with any changes in connection therewith, shall be certified and returned to each assessor on or before October 15 of each year.

F. Within one hundred eighty days after receipt of a written protest from a public service property taxpayer, the Louisiana Tax Commission shall conduct public hearings to hear public service appeals of taxpayers, bona fide representatives of an affected tax recipient body, or assessors.

G. Notwithstanding any other law to the contrary, a taxpayer challenging the correctness of an assessment pursuant to Article VII, Section 18(E) of the Constitution of Louisiana or other applicable law is not required to make a payment under protest or post security while the correctness challenge is pending before the commission or during the pendency of an appeal of the commission's determination brought by any party other than the taxpayer. When a taxpayer appeals the commission's determination, the amount of the payment under protest or alternate security shall be based upon the commission's determination.

Amended by Acts 1972, Ex.Sess., No. 14, §1; Acts 1977, No. 384, §1, eff. July 10, 1977; Acts 1988, No. 588, §1, eff. July 14, 1988; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 284, §1; Acts 2024, No. 578, §1, eff. Jan. 1, 2025.
La. Rev. Stat. § 47:1833 — LA Code / Code revised-statutes / Title 47 / Section 1833
Members; oath; bond; qualifications
Status: in_force

Each member shall take the oath of office and furnish a solvent bond, for the faithful performance of his duties, according to law, in the sum of ten thousand dollars, to be paid for by the tax commission, within thirty days after his appointment.

No person appointed as a member of the tax commission shall be under any employment, outside of his duties as a member of the tax commission, for which he shall draw any remuneration, unless he shall first have disclosed to the other members of the commission and caused to be recorded in the minutes and records of the commission the fact of such employment, stating its nature but not the amount of compensation therefor; and he shall indicate in the records of the tax commission from what class of property or investment he may derive income, but not the amount thereof. No employee of the tax commission shall have other employment or draw or take any salary, wage, commission, gift, gratuity, or emolument, for any accommodation or service rendered to another than the tax commission, unless the nature of such accommodation, service, or employment and the remuneration therefor shall be first known and approved by the tax commission. The violation of this provision shall be a misdemeanor punishable by a fine not exceeding five hundred dollars or imprisonment in jail not exceeding thirty days; such violation known to the tax commission, or any member thereof, shall without discretion, be reported to the proper prosecuting officer; the failure so to do shall be deemed a neglect of duty. The provisions of this section shall be read by the tax commission in session to each and every employee. Each member shall devote his entire time to the duties of his office, and shall engage in no occupation or business interfering, or inconsistent, with his duties.

Amended by Acts 1968, No. 565, §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. § 47:463.1 — LA Code / Code revised-statutes / Title 47 / Section 463.1
Parish road use tax; St. Bernard Parish
Status: in_force

In addition to the annual registration license of three dollars provided for in R.S. 47:463, an annual parish road use tax of ten dollars per automobile and fifteen dollars per truck may be levied by the police jury of St. Bernard Parish, each two years in advance, commencing with the registration period beginning January 1, 1989, subject to the approval of a majority of the electors of St. Bernard Parish voting in an election held for that purpose. On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be ten dollars per automobile and fifteen dollars per truck. The police jury of St. Bernard Parish shall have the authority to use any reasonable means to collect the proceeds of any such tax, including any means authorized by law for collection of taxes.

Acts 1988, No. 538, §1.
La. Rev. Stat. § 47:463.160 — LA Code / Code revised-statutes / Title 47 / Section 463.160
Special prestige license plate; March of Dimes
Status: in_force

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

B. The secretary shall work in conjunction with the March of Dimes Louisiana Chapter to select the color and design of the plates, provided that it is in compliance with R.S. 47:463(A)(3).

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

D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee will 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 March of Dimes Louisiana Chapter. The monies received from the royalty fees shall be used solely for the support of programs administered by the March of Dimes Louisiana Chapter.

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

Acts 2013, No. 76, §1.
La. Rev. Stat. § 47:302.52 — LA Code / Code revised-statutes / Title 47 / Section 302.52
Disposition of certain collections in Claiborne Parish
Status: in_force

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

B. The monies in the Claiborne Parish Tourism and Economic Development Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. Monies appropriated from the fund shall be allocated by the Claiborne Parish Police Jury exclusively for funding of tourism promotion activities or economic development projects which are proposed by a chamber of commerce in the parish and approved by the police jury. However, monies shall only be allocated to projects proposed by a chamber of commerce which is outside of the corporate boundaries of the town of Homer for projects outside of the town of Homer.

Acts 2001, No. 816, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.77 — LA Code / Code revised-statutes / Title 47 / Section 338.77
Contesting legality of bonds; presumptions
Status: in_force

For a period of thirty days from the date of the publication of the resolution authorizing bonds hereunder and pledging and dedicating sales tax revenues thereto, 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 R.S. 47:338.48 through 338.78 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax 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 bonds and pledging and dedicating the sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution, or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date wherein the resolution was adopted or proceedings had.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2733 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:161 — LA Code / Code revised-statutes / Title 47 / Section 161
Income from sources partly within and partly without the State of Louisiana
Status: in_force

A. Resident individuals. In the case of a resident individual, items of gross income, expenses, losses, and deductions, from whatever source received or incurred, not otherwise exempted by this Chapter, shall be included in the taxpayer's return and the amount of the tax shall be computed upon the entire income from whatever source derived; provided, that in the case of a taxpayer who, while a resident of another state, sells non-Louisiana property for a payment to be made over a period of years, the portion of such payment received after the taxpayer becomes a resident of this state shall not be included in taxable income.

B. Nonresident individuals, and corporations. In the case of a nonresident individual, or a corporation, items of gross income, expenses, losses and deductions, from whatever source received or incurred, not otherwise exempted by this chapter, shall be included in the taxpayer's return; but, for the purpose of this Chapter, the amount of tax shall be computed only upon the net income earned or derived from sources within the state, such net income to be computed as provided in Sub-part F of Part II of this Chapter.

C. Railroads incorporated in more than one state. Any railroad corporation incorporated under and by virtue of the laws of more than one state shall be taxed under this Chapter in the same manner as a foreign corporation.

Amended by Acts 1960, No. 435, §1; Acts 1968, No. 106, §5.
La. Rev. Stat. § 47:1037 — LA Code / Code revised-statutes / Title 47 / Section 1037
Examination of records and revision of reports by collector of revenue
Status: in_force

For the purpose of enforcing the collection of the taxes levied by this Part the collector is specifically authorized to examine at all reasonable hours, the books, records, and other documents of all corporations from which any tax under this Part is due and owing or as to which the tax is levied, in order to determine and provide for a correct check and ascertainment of the amount due the state. The collector is further authorized to audit and revise any report filed under this Part and to assess additional taxes when shown to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title.
La. Rev. Stat. § 47:322.23 — LA Code / Code revised-statutes / Title 47 / Section 322.23
Disposition of certain collections in Union Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Union Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.43.

Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:186 — LA Code / Code revised-statutes / Title 47 / Section 186
Revocable trusts
Status: in_force

Where at any time during the taxable year the power to revest in the grantor title to any part of the corpus of the trust is vested either:

(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or

(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust for such taxable year shall be included in computing the net income of the grantor.
La. Rev. Stat. § 47:120.91 — LA Code / Code revised-statutes / Title 47 / Section 120.91
Income tax checkoff; donation for the National Multiple Sclerosis Society
Status: in_force

A.(1) Donation of Refund. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the National Multiple Sclerosis Society in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

(2) Other Donations. Every individual who files an individual income tax return for the current tax year and who owes additional income tax may, in addition to payment of that tax liability, make and pay an additional donation of money to the National Multiple Sclerosis Society. The donation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

B. There is hereby established in the state treasury a special escrow fund to be known as the National Multiple Sclerosis Society Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the National Multiple Sclerosis Society. The fund shall be administered by the secretary, who is authorized to retain from monies deposited into the fund amounts necessary to provide for expenses associated with its administration. The secretary shall, every sixty days, remit the remaining balance of monies in the fund to the National Multiple Sclerosis Society.

C.(1) Disposition of Donated Refunds. At the time the secretary determines that a refund is due on a taxpayer's income tax return upon which a designation is made for a donation to the National Multiple Sclerosis Society, the secretary shall transfer from general collections an amount equal to the amount of the donation to be deposited in and credited to the fund. This transfer shall occur within one hundred twenty days of the date upon which the return was received, or the due date of the return, whichever is later. The secretary shall also maintain a register of the amount of each donation and the name of the donor.

(2) Disposition of Other Donations. At the time the secretary determines that a tax return for a taxpayer who owes additional taxes contains a payment of money in excess of the taxes due and a designation by the taxpayer that the additional monies represent a donation to the National Multiple Sclerosis Society, the secretary shall transfer from general collections an amount equal to the amount of the donation for deposit in and credit to the fund.

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

Acts 2010, No. 217, §1; Acts 2014, No. 107, §1.
La. Rev. Stat. § 47:2245 — LA Code / Code revised-statutes / Title 47 / Section 2245
Termination certificate
Status: in_force

Upon payment of all amounts due to extinguish a tax lien pursuant to R.S. 47:2243 and 2244, the tax collector shall issue a termination certificate in the name of the tax debtor and file the termination certificate in the appropriate mortgage records. Upon receipt of the termination certificate, the recorder of mortgages shall mark the tax lien certificate or tax lien certificates cancelled. The termination certificate shall be sufficient if it is in the following form:

"CERTIFICATE OF TERMINATION

STATE OF LOUISIANA

PARISH OF ___________________

CITY OF __________________

On this day, the undersigned received from ______________________ the full amount due under that certain tax lien certificate(s) related to delinquent statutory impositions to [name of political subdivision] for years ___________________________ affecting the property described on Exhibit A, attached hereto and incorporated herein by reference.

NOW THEREFORE, I, under the authority conferred on me by R.S. 47:2245, hereby terminate each tax lien certificate hereinafter listed and direct and request the Clerk of Court and the Recorder of Mortgages for the Parish of _______ to cancel the following inscriptions:

Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry No. _________.

Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry No. _________.

Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry No. _________.

Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry No. _________.

DONE AND SIGNED at my office in _________________, Louisiana this __________________day of________________,_________. ATTEST:

_______________________________ __________________________________

Printed Name:___________________ [Name of tax collector] and Ex Officio Tax Collector

_______________________________

Printed Name:___________________"

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:502.4 — LA Code / Code revised-statutes / Title 47 / Section 502.4
Exemption from registration; mobile construction equipment
Status: in_force

Mobile construction equipment including but not limited to bulldozers, forklifts, road graders, and excavators are not required to be registered pursuant to this Part unless otherwise expressly required to be registered. Additionally, such equipment exempted from registration by this Section shall also be exempt from the compulsory motor vehicle security requirements of R.S. 32:861 et seq.

Acts 2016, No. 468, §1.
La. Rev. Stat. § 47:1676 — LA Code / Code revised-statutes / Title 47 / Section 1676
Debt recovery
Status: in_force

A.(1) It shall be the public policy of this state to aggressively pursue the collection of accounts or claims due and payable to the state of Louisiana through all reasonable means. The office of debt recovery, within the Department of Revenue and the attorney general's office shall jointly serve as debt-collecting entities for any agency of the state and in that capacity shall collect delinquent debts on behalf of all agencies which refer delinquent debts to the office for collection. All debts owed to the state shall be referred to either the attorney general's office or to the office of debt recovery for collection. However, all agencies which do not have a contract with the attorney general's office for debt collection on or before January 1, 2014, shall refer all delinquent debts to the office for collection when the debt has been final for sixty days.

(2) Each agency shall refer non-final delinquent debts requiring legal action or legal proceedings, other than administrative proceedings within such agency, to the attorney general's office for collection when the debt has been delinquent for sixty days, or other time period as provided pursuant to the referral guidelines established by the attorney general which are incorporated into agreements between the attorney general and any such agency or pursuant to rules promulgated by the attorney general pursuant to the Administrative Procedure Act.

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

(1) "Agency" means any state office, department, board, commission, institution, division officer or other person, or functional group, existing or created, that is authorized to exercise, or that does exercise, any function of state government in the executive branch. For purposes of this Section, "agency" shall also mean the court only for the collection of unpaid monetary obligations as set forth in Code of Criminal Procedure Article 894.4.

(1.1) "Agency" shall also mean any municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including school boards and special districts. Notwithstanding any provision of this Section to the contrary, local government subdivisions shall be permitted but not required to refer their delinquent debt to the office of debt recovery for collection.

(2) "Authenticated" means that the referring agency has certified the amount of the delinquent debt, the debtor's liability, the debtor's name, address, telephone number, social security number, and the federal or state taxpayer identification number.

(3) "Debt" means any legally collectible liquidated sum due and owing an agency, or due and owing a person and collectible by any agency, or a judgment, order of the court, or bond forfeiture that is properly certified by the clerk and that orders the payment of a fine or other court-ordered penalty. The legally collectible and liquidated sum due includes principal and accruing interest, fees, and penalties, if appropriate. "Debt" shall not include any legally collectible liquidated sum due and owing to an agency or an individual pursuant to the following federal programs: Title IV-A, Title IV-B, Title IV-D, Title IV-E, or Title XX of the federal Social Security Act, 7 U.S.C. 2011 et seq., 42 U.S.C. 9858 et seq., 42 U.S.C. 5101 et seq., 42 U.S.C. 5116 et seq., 42 U.S.C. 10401 et seq.; or, any sums due on account of overpaid unemployment compensation benefits or unpaid contributions or reimbursements pursuant to the Louisiana Employment Security Law under R.S. 23:1471 et seq. "Debt" shall not include any amount due for unpaid public elementary or secondary school student fees or for unpaid elementary or secondary school student fees for students enrolled in the Student Scholarships for Educational Excellence Program.

(4) "Delinquent debt" means a final debt that is sixty days or more past due.

(5) "Department" means the Department of Revenue.

(6) "Final" means the amount due is no longer negotiable and that the debtor has no further right of administrative and judicial review.

(7) "Non-final delinquent debt" means any debt that an agency has notified a debtor is owed but the debt remains unpaid, due, or negotiable for a period of sixty days or more and such debt is not final and the debtor has further administrative or judicial review rights to challenge the validity of the debt or the amount owed.

(8) "Office" means the office of debt recovery within the Department of Revenue.

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

C.(1) Notwithstanding any other provision of law to the contrary, in addition to any duties, powers, or responsibilities otherwise conferred, the secretary of the Department of Revenue, through the office of debt recovery, shall collect and enforce certain delinquent debts due to agencies according to rules promulgated by the department.

(2)(a)(i) Agencies that do not have collection contracts with the attorney general's office for the collection of delinquent debts shall refer all delinquent debts to the office as provided by rule. Such referrals shall include data and information in the required format necessary as provided for in Item (ii) of this Subparagraph to institute collection procedures. All delinquent debts shall be authenticated by the agency or officer prior to being referred to the office. Once the debt becomes final, and prior to referral to the office, the agency shall notify the debtor that failure to pay the debt in full within sixty days shall subject the debt to an additional collection fee as provided for in this Section. All agencies shall refer nonfinal delinquent debts to the attorney general's office for collection when the debt has been delinquent for sixty days pursuant to the referral guidelines established by the attorney general as incorporated into agreements between the attorney general and other agencies or pursuant to the rules promulgated by the attorney general pursuant to the Administrative Procedure Act. Such nonfinal delinquent debts shall be authenticated by the agency prior to their referral to the attorney general.

(ii) Unless otherwise prohibited by federal or state law, any agency that refers delinquent debt to the office of debt recovery shall provide the following information on the delinquent debt:

(aa) A description of the original obligation or offense which is the subject of the delinquent debt.

(bb) The amount of any fine, fee, penalty, or charges assessed against the original obligation or offense by the originating agency.

(cc) The amount of any fine, fee, penalty, or charges added from previous collection attempts by a third-party collector and included in the debt balance placed with the office of debt recovery.

(dd) The total amount paid and the date of last payment made by the debtor on the delinquent debt.

(ee) Any additional information requested by the office of debt recovery.

(b) After transferring the debt to the office for collection, the referring agency shall terminate all collection activities with respect to that debt except to provide assistance to the office as may be requested. The department shall notify the debtor by letter, within fifteen days of receiving the referral, that such debt has been referred to the office for collection. Upon receipt of the debt referral, the office shall assume all liability for its actions without recourse to the agency and shall comply with all applicable state and federal laws governing the collection of the debt. For purposes of this Section, the office shall not be considered a collection agency as defined in R.S. 9:3534.1.

(3) At the discretion of the secretary, the department may contract with the attorney general's office or a third-party collection contractor for the collection of delinquent debt on behalf of the office. However, any contract entered into by the secretary for the collection of delinquent debt on behalf of the state shall be subject to review by the Cash Management Review Board. Additionally, the legislative auditor shall have authority to conduct audits of such contracts in accordance with the law.

(4) If, in the course of collecting delinquent debt, the secretary determines that the office requires the additional assistance of legal counsel, the secretary shall first seek assistance from the office of the attorney general. If the office of the attorney general is unable to or declines to offer legal counsel, the secretary may contract with a third party for such services. Additionally, the legislative auditor shall have authority to conduct audits of such contracts in accordance with the law.

D.(1) Notwithstanding any other provision of law to the contrary, the secretary of the Department of Revenue may treat a delinquent debt referral in the same manner as an assessment that has become final without restriction or delay. The secretary, through the office, may use any collection remedy provided by state law to facilitate the collection of taxes to collect the delinquent debt; however, the financial institution data match shall be used only in accordance with the provisions of R.S. 47:1677. The office may use a participating agency's statutory collection authority to collect the participating agency's delinquent debts owed to or being collected by the state. The office may also use authority granted in R.S. 47:299.3 regarding offset from income tax refunds or other accounts payable by the state for any delinquent debt transferred by agencies. The secretary has the discretion to determine which method or combination thereof is most suitable to collect the delinquent debt.

(2) The department and the office may establish and use an electronic financial institution data match system as authorized in R.S. 47:1677 for comparison of certain account information held by financial institutions with the department and office's databases of state tax and state nontax debtors against whom an assessment or judgment for debt owed to the state has become final.

(3)(a) The office shall be granted and may exercise the authority granted in R.S. 47:296.2 and 296.3.

(b)(i) The office may also submit a request for the suspension, revocation or denial of any type of professional or other license, permit, or certification to a Louisiana entity or body that governs, regulates, or issues such licenses, permits or certifications for the exercise or practice of certain professions, trades, or any other kind of work being performed in Louisiana.

(ii) In exercising the authority provided for in this Paragraph or in R.S. 47:296.2 or 296.3, the office may assume the obligation for the payment of such services in order to collect delinquent debt.

(c) The legislature hereby recognizes the judicial power vested in the state supreme court pursuant to Article V, Section I of the Constitution of Louisiana to regulate the practice of law and accordingly, and requests that the supreme court consider rules and regulations relative to attorneys licensed to practice law consistent with the provisions of this Chapter.

(4)(a)(i) The office may withhold, offset, levy, garnish, or seize payments of progressive slot machine annuities and cash gaming winnings in the same manner set forth in R.S. 27:24 and payments of lottery prizes in the same manner as set forth in R.S. 47:9026 and may assume the obligation for payment of such services in order to collect delinquent debt. However, the withholding, offset, levy, garnishment, or seizure of progressive slot machine annuities, cash gaming winnings, and payments of lottery prizes pursuant to the provisions of this Paragraph shall not be conducted until a single-point inquiry system which allows for searches of one or more real-time databases containing debt information pursuant to this Subsection and R.S. 46:236.15 is available to entities licensed or permitted pursuant to Chapter 1, 4, 5, 7, or 10 of Title 27 of the Louisiana Revised Statutes of 1950.

(ii) The office may enter into a memorandum of understanding with the Louisiana Casino Association on behalf of its member casinos to facilitate the development and implementation of a single-point inquiry system.

(iii) The provisions of this Paragraph shall not be construed to prohibit the withholding, offset, levy, garnishment, or seizure of progressive slot machine annuities, cash gaming winnings, and payments of lottery prizes currently conducted pursuant to the provisions of R.S. 46:236.15 from continuing until the single-point inquiry system is created.

(b) Any entity licensed or permitted pursuant to Chapter 1, 4, 5, 7, or 10 of Title 27 of the Louisiana Revised Statutes of 1950 may deduct an administrative fee from each payment of a progressive slot machine annuity or cash gaming winnings in accordance with R.S. 27:24(A)(5)(d) pursuant to a request by the office of debt recovery to such annuities or winnings in the collection of a delinquent debt; however, the licensed or permitted entity shall not withhold more than one administrative fee on such annuities or winnings.

(c) The Louisiana Gaming Control Board or any entity licensed or permitted pursuant to Chapter 1, 4, 5, 7, or 10 of Title 27 of the Louisiana Revised Statutes of 1950 shall be immune from civil or criminal liability for the disclosure of certain information or from any claims for damages arising from withholding or failing to withhold any progressive slot machine annuities or cash winnings in accordance with R.S. 27:24(A)(5)(b) when the disclosure of such information or the withholding of such annuities or winnings is done pursuant to a request by the office of debt recovery.

(d) The authorization provided for in this Paragraph shall not prime the claim of the Department of Children and Family Services under the provisions of R.S. 46:236.15(D) or R.S. 47:9026 to any payments of progressive slot machine annuities or cash gaming winnings.

E. The office shall charge the debtor a fee not to exceed twenty-five percent of the total liability of debt which has become final after the initial effective date of this Section. The amount of the fee shall be established by rule promulgated by the department and shall be uniformly applied to all debts. Fees collected under this Subsection shall be retained by the office after the debt is collected and shall be divided in accordance with an agreement between the office and the office of the attorney general after payment of costs set forth in the agreement. Monies collected by the office pursuant to the provisions of this Section shall be transferred to the referring agency within thirty days after the end of the month in which the monies were collected and shall be used, subject to an annual appropriation, by the referring agency as they would have been had they been timely collected.

F.(1) Notwithstanding any law to the contrary, agencies may transmit data to the office of debt recovery deemed necessary by the secretary to aid in the collection efforts of the office. The secretary shall establish a centralized electronic debt registry to compile the information provided by agencies and shall maintain all information provided from all sources within the state concerning addresses, financial records, and any other information useful in assisting the office in collection services of the centralized registry. The data compiled in the registry from the department, referring agencies, and the office shall be available for cross-referencing and for the identification of debtors necessary for the collection of delinquent debt.

(2) All data, records, and files utilized for debt collection as provided herein shall be deemed confidential and privileged, and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of these provisions. Compilation of tax data in the electronic registry by the department shall not be a violation of R.S. 47:1508, and any information or data gathered by the department and the office in accordance with the law may be used for purposes of collecting tax and nontax debt. Except as provided for in R.S. 47:1508 et seq., or in any other applicable provision of law, information concerning the identity of a debtor, the amount of the debt owed, and the amount of any collections or settlements shall be a public record subject to disclosure under the Public Records Law, R.S. 44:1 et seq.

(3) The attorney general shall have access to all data and information compiled which is needed for further debt collection and accounting pursuant to this Section.

G. Agencies may exercise the following procedures, in combination with its own statutes or as a standalone procedure, to make any debt owed to the agency a final delinquent debt that is collectible by the office.

(1) Once an agency determines a debt is owed, it shall send the debtor an initial notice of the debt which requests payment, outlines any additional information necessary to identify the nature of the debt and the amount due, and notifies the debtor that failure to pay the debt in full within sixty days shall subject the debt to be transferred to the office for collection of the maximum amount owed with an additional collection fee added to the debt.

(2) If, after thirty days from the date of the initial notification, the debtor has failed to pay the debt owed, the agency shall send a second notice to the debtor with the same information required in Paragraph (1) of this Subsection.

(3) If the debt remains unpaid sixty days after the date of the initial notice, the debt shall be considered a final delinquent debt and shall be owed to the state and collectible by the office.

(4) If an agency utilizes the procedures above and transfers the final delinquent debt to the office for collection, in lieu of any other notice, the office shall send the debtor a notice informing the debtor of the debt's transfer to its office for collection and of the additional collection fee that shall be added to the debt.

H. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules authorizing any reasonable procedure or requirement for agencies referring delinquent debt to the department for collection, requirements regarding information necessary to collect the debt and the formatting of that information, and the priority or ranking of debt payments against multiple agency debts. Any rule promulgated by the department shall be construed in favor of the secretary.

I. The secretary may enter into one or more reciprocal collection and offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state. The secretary shall include all eligible collection accounts placed with the attorney general's office for all available offsets.

J. After the office exercises and employs its collection methods and tools, it shall evaluate and recommend any uncollectible debt for sale or securitization in accordance with the provisions of R.S. 39:88.2 and 88.3.

K. The operations of the office shall be subject to annual review by the Cash Management Review Board.

L.(1) The terms "delinquent debt" and "final debt" as defined in this Section shall not apply to "debt" defined by R.S. 32:8(A). For purposes of this Section, the terms "delinquent debt" and "final debt" as defined in R.S. 32:8 shall apply to "debt" defined by R.S. 32:8(A)(1).

(2) Debt, whether defined by R.S. 32:8(A) or this Section, owed to the Department of Public Safety and Corrections, office of motor vehicles, which becomes delinquent debt, final debt, or final delinquent debt after June 8, 2016, and for which a debtor enters into an installment agreement with the office of motor vehicles to pay shall not be referred to the office of debt recovery or the office of the attorney general during the term of any such installment agreement.

M. Notwithstanding any law to the contrary, no class action lawsuit may be brought against the office in any state or federal court by or on behalf of any person arising from or related to the administration of this Section and all related matters.

Acts 2013, No. 399, §3, eff. June 17, 2013; Acts 2014, No. 646, §4, eff. July 1, 2014; Acts 2014, No. 816, §1; Acts 2015, No. 121, §4, eff. July 1, 2015; Acts 2015, No. 414, §3; Acts 2016, 1 st Ex. Sess., No. 11, §§2, 3, eff. March 9, 2016; Acts 2016, No. 397, §2, eff. June 8, 2016; Acts 2017, No. 260, §2, eff. Aug. 1, 2018; Acts 2018, No. 668, §4, eff. Aug. 1, 2018; Acts 2019, No. 183, §1; Acts 2019, No. 253, §2; Acts 2021, No. 313, §3A; Acts 2023, No. 87, §1, eff. Jan. 1, 2024; Acts 2025, No. 361, §1, eff. June 20, 2025; Acts 2025, No. 498, §4, eff. July 4, 2025.
La. Rev. Stat. § 47:6016.1 — LA Code / Code revised-statutes / Title 47 / Section 6016.1
Louisiana New Markets Jobs Act; premium tax credit
Status: in_force

A. The provisions of this Section shall be known as and may be cited as the "Louisiana New Markets Jobs Act".

B. As used in this Section, the following words, terms, and phrases have the meaning ascribed to them unless a different meaning is clearly indicated by the context:

(1)(a) "Applicable percentage" means fourteen percent for the first and second credit allowance dates and eight and one-half percent for the third and fourth credit allowance dates for all qualified equity investments issued after August 1, 2013, and before August 1, 2020.

(b) "Applicable percentage" means fifteen percent for the fourth through sixth credit allowance dates and ten percent for the seventh credit allowance for all qualified equity investments issued on or after August 1, 2020.

(2) "Credit allowance date" means, with respect to any qualified equity investment, the following:

(a) The date on which such investment is initially made.

(b) Each of the six anniversary dates of such date thereafter.

(3) "Department" means the Department of Revenue, unless otherwise noted.

(4) "Impact business" means a qualified active low-income community business located in Louisiana that is either located in a rural parish or in the recovery zone or is more than fifty percent owned by women, minorities, or military veterans.

(5) "Purchase price" means the amount paid to the issuer of a qualified equity investment for such qualified equity investment.

(6) "Recovery zone" means any parish for which the Federal Emergency Management Agency of the United States Department of Homeland Security has made a determination that the parish is eligible for both individual and public assistance under the declaration of major disaster for the state of Louisiana for the duration of that declaration. Follow-on investments in a qualified active low-income community business that was qualified by its location in a recovery zone at the time of the initial qualified low-income community investment in that business shall be considered qualified low-income community investments even if made after the end of the declaration, subject to other provisions of this Section.

(7) "Rural parish" means the following:

(a) With respect to qualified equity investments issued before August 1, 2023, a parish with a population of less than one hundred thousand as of the July 1, 2019, census estimate by the United States Census Bureau.

(b) With respect to qualified equity investments issued after August 1, 2023, a parish with a population of less than one hundred thousand as of the most recent federal decennial census.

(8) "Qualified active low-income community business" has the meaning given such term in Section 45D of the Internal Revenue Code of 1986, as amended, and 26 CFR 1.45D-1.

(a) With respect to qualified equity investments issued on or after August 1, 2020, a qualified active low-income community business shall also be engaged in an industry assigned a primary North American Industry Classification System code within sector 11, 21, 23, 31, 32, 33, 42, 48, 49, 54, 56, 62, 72, or 81 and have total employees that do not exceed the greater of two hundred fifty and the number of employees set forth for the business's North American Industry Classification System code sector in 13 CFR 121.201.

(b) With respect to qualified equity investments issued on or after August 1, 2020, a business that otherwise satisfies this definition but for being located in a low-income community, as defined in Section 45D of the Internal Revenue Code of 1986, as amended and 26 CFR 1.45D-1, shall satisfy this definition if the business is located in the recovery zone.

(9) "Qualified community development entity" has the meaning given such term in Section 45D of the Internal Revenue Code of 1986, as amended; provided that such entity has entered into, for the current year or any prior year, an allocation agreement with the Community Development Financial Institutions Fund of the U.S. Department of Treasury with respect to credits authorized by Section 45D of the Internal Revenue Code of 1986, as amended, which includes the state of Louisiana within the service area set forth in such allocation agreement. The term shall include qualified community development entities that are controlled by or under common control with any such qualified community development entity. With respect to qualified equity investments issued on or after August 1, 2020, the term excludes any qualified community development entity that, together with its affiliates, has invested less than one hundred million dollars in Louisiana qualified active low-income community businesses or other Louisiana investments.

(10) "Qualified equity investment" means any equity investment in a qualified community development entity that meets each of the following criteria:

(a) Is acquired after August 1, 2013, at its original issuance solely in exchange for cash or, if not so acquired, was a qualified equity investment in the hands of a prior holder.

(b) Has at least one hundred percent of its cash purchase price used by the issuer to make qualified low-income community investments in qualified active low-income community businesses located in this state by the first anniversary of the initial credit allowance date with respect to qualified equity investments issued prior to August 1, 2020, and after August 1, 2023, and within nine months of the initial credit allowance date with respect to qualified equity investments issued on or after August 1, 2020, and before August 1, 2023.

(c) Is designated by the issuer as a qualified equity investment under this Paragraph and is certified by the department as not exceeding the limitation contained in Paragraph (E)(5) of this Section.

(11) "Qualified low-income community investment" means any capital or equity investment in, or loan to, any qualified active low-income community business. With respect to any one qualified active low-income community business, the maximum amount of qualified low-income community investments made in that business, on a collective basis with all of its affiliates that may be counted towards satisfaction of Subparagraph (10)(b) of this Subsection is ten million dollars for qualified equity investments issued prior to August 1, 2020, five million dollars for qualified equity investments issued on or after August 1, 2020, and before August 1, 2025, and ten million dollars for qualified equity investments issued on or after August 1, 2025, whether issued by one or several qualified community development entities. Any amounts returned or repaid by such qualified active low-income community business to a qualified community development entity may be reinvested in such qualified active low-income community business by such qualified community development entity and not be counted against the ten million dollar limit provided for in this Paragraph. The caps on qualified low-income community investments per qualified low-income community business shall only apply to awards of qualified equity investment authority on a per application round basis authorized pursuant to Paragraph (E)(5) of this Section.

(12) "State premium tax liability" means any liability incurred by any entity under the provisions of R.S. 22:831, 836, 838, and 842 except for liability incurred under R.S. 22:842(C).

C.(1) Any entity that makes a qualified equity investment is vested with an earned credit against state premium tax liability that may be utilized as follows:

(a) On each credit allowance date of such qualified equity investment the entity, or subsequent holder of the qualified equity investment, shall be entitled to utilize a portion of such credit during the taxable year, including such credit allowance date.

(b) The credit amount shall be equal to the applicable percentage for such credit allowance date multiplied by the purchase price paid to the issuer of such qualified equity investment.

(2) The amount of the credit claimed by an entity shall not exceed the amount of such entity's state premium tax liability for the tax year for which the credit is claimed. Any amount of tax credit that the entity is prohibited from claiming in a taxable year as a result of this Paragraph may be carried forward for use in future taxable years for a period not to exceed five years.

D.(1) Tax credits earned by a partnership, limited liability company, S-corporation, or other pass through entity may be allocated to the partners, members, or shareholders of such entity for their direct use in accordance with the provisions of any agreement among such partners, members, or shareholders.

(2)(a) Any tax credits not previously claimed by a taxpayer against its premium tax may be transferred or sold to another Louisiana taxpayer, subject to the following conditions:

(i) A single transfer or sale may involve one or more transferees.

(ii) Transferors and transferees shall submit to the Department of Insurance, in writing, a notification of any transfer or sale of tax credits within thirty days after the transfer or sale of such tax credits, which notice contains the amount of the remaining tax credit balance after transfer, all tax identification numbers for both transferor and transferee, the date of the transfer, the amount transferred, the price paid by the transferee to the transferor, and any other information required by the Department of Insurance.

(b) Failure to comply with this Paragraph will result in the disallowance of the tax credit until the taxpayers are in full compliance.

(c) The transfer or sale of this credit does not extend the time in which the credit can be used. The carry-forward period for a credit that is transferred or sold begins on the date on which the credit was originally earned.

(d) To the extent that the transferor did not have rights to claim or use the credit at the time of the transfer, the Department of Insurance shall either disallow the credit claimed by the transferee or recapture the credit from the transferee.

E.(1) A qualified community development entity that seeks to have an equity investment designated as a qualified equity investment and eligible for tax credits under this Section shall apply to the department. On a form prescribed by the department, the qualified community development entity shall include each of the following in or attached to its application:

(a) Evidence of the applicant's certification as a qualified community development entity, including evidence that Louisiana is included in the service area of the entity.

(b) A copy of the allocation agreement executed by an applicant, or its controlling entity, and the Community Development Financial Institutions Fund.

(c) A certificate executed by an executive officer of the applicant attesting that either:

(i) The allocation agreement remains in effect and has not otherwise been revoked or cancelled by the Community Development Financial Institutions Fund.

(ii) The allocation agreement has expired but was not revoked or cancelled by the Community Development Institutions Fund and the applicant or its affiliates have received a prior certification of qualified equity investment authority pursuant to this Section after August 1, 2020.

(d) A description of the proposed amount, structure, and purchaser of the qualified equity investment.

(e) Identifying information for any entity that will earn tax credits as a result of the issuance of the qualified equity investment and community businesses in which they will invest when submitting an application.

(f) Evidence that the applicant, on a collective basis with its affiliates, has invested at least one hundred million dollars in Louisiana qualified active low-income community businesses or other Louisiana investments.

(g) If the applicant, including affiliates, has received a prior certification of qualified equity investment authority, a certificate executed by an executive officer of the applicant attesting that the applicant, including affiliates, has not been subject to a deposit forfeiture pursuant to Subsection H of this Section.

(2) Within thirty days after receipt of a completed application containing the information set forth in Paragraph (1) of this Subsection, including the deposit if required in Subsection H of this Section, the department shall grant or deny the application in full or in part. If the department denies any part of the application, it shall inform the qualified community development entity of the grounds for the denial. The department shall deny all applications that do not satisfy Subparagraph (1)(g) of this Subsection. If the qualified community development entity provides additional information required by the department or otherwise completes its application within fifteen days of the notice of denial, the application shall be considered completed as of the original date of the submission. If the qualified community development entity fails to provide the information or complete its application within the fifteen-day period, the application remains denied and must be resubmitted in full with a new submission date, and the department shall refund the performance deposit.

(3) If the application is granted, the department shall certify the proposed equity investment as a qualified equity investment that is eligible for tax credits under this Section, subject to the limitations contained in Paragraph (5) of this Subsection. The department shall provide written notice of the certification to the qualified community development entity. The notice shall include the names of those entities who will earn the credits and their respective credit amounts. If the names of the entities that are eligible to utilize the credits change due to a transfer of a qualified equity investment or an allocation pursuant to Paragraph (D)(1) of this Section, the qualified community development entity shall notify the Department of Insurance of such change.

(4) The department shall certify qualified equity investments in the order in which applications are received by the department. Applications received on the same day shall be deemed to have been received simultaneously. For applications that are complete and received on the same day, the department shall certify, consistent with remaining qualified equity investment capacity, the qualified equity investments in proportionate percentages based upon the ratio of the amount of qualified equity investment requested in an application to the total amount of qualified equity investments requested in all applications received on the same day.

(5)(a) A total of fifty-five million dollars of qualified equity investment authority shall be available for certification and allocation. The department shall accept applications beginning on August 1, 2013, for allocation and certification of up to fifty-five million dollars of qualified equity investments.

(b) A total of seventy-five million dollars of qualified equity investment authority shall be available for certification and allocation for applications beginning August 1, 2020. The department shall accept applications beginning on August 1, 2020, for allocation and certification of up to seventy-five million dollars of qualified equity investments.

(c) A total of one hundred fifty million dollars of qualified equity investment authority shall be available for certification and allocation for applications beginning August 1, 2023. The department shall accept applications beginning on August 1, 2023, for allocation and certification of up to one hundred fifty million dollars of qualified equity investments.

(d) A total of one hundred fifty million dollars of qualified equity investment authority shall be available for certification and allocation for applications beginning August 1, 2025. The department shall accept applications beginning on August 1, 2025, for allocation and certification of up to one hundred fifty million dollars of qualified equity investments.

(e) If a pending request cannot be fully certified due to these limits of qualified equity investment authority, the department shall certify the portion of qualified equity investment authority that may be certified unless the qualified community development entity elects to withdraw its request rather than receive partial certification.

(6) An approved applicant may transfer all or a portion of its certified qualified equity investment authority to its controlling entity or any qualified community development entity that is controlled by or under common control with the applicant, provided that the applicant provides the information required in the application with respect to such transferee and the applicant notifies the department of such transfer with the notice of receipt of the cash investment set forth in Paragraph (7) of this Subsection.

(7) Within thirty days of the applicant receiving certification of qualified equity investment authority, the qualified community development entity or any transferee under Paragraph (6) of this Subsection shall issue the qualified equity investment, receive cash in the amount of the certified amount and, with respect to qualified equity investments issued before August 1, 2020, designate an amount equal to the certified amount as a federal qualified equity investment with the Community Development Financial Institutions Fund. The qualified community development entity or transferee under Paragraph (6) of this Subsection shall provide the department with evidence of the receipt of the cash investment and, with respect to qualified equity investments issued before August 1, 2020, designation of the qualified equity investment as a federal qualified equity investment within five business days after receipt. If the qualified community development entity or any transferee pursuant to Paragraph (6) of this Subsection does not receive the cash investment within thirty days following receipt of the certification notice, the certification shall lapse and the entity may not issue the qualified equity investment without reapplying to the department for certification. Lapsed certifications revert back to the department and shall be reissued, first, pro rata to other applicants whose qualified equity investment allocations were reduced pursuant to Paragraph (4) of this Subsection and, thereafter, in accordance with the application process.

F. The Department of Insurance shall recapture, from the entity that claimed the credit on a return, the tax credit allowed pursuant to this Section if any of the following occur:

(1) Any amount of a federal tax credit available with respect to a qualified equity investment that is eligible for a credit under this Section is recaptured under Section 45D of the Internal Revenue Code of 1986, as amended. In such case, the Department of Insurance's recapture shall be proportionate to the federal recapture with respect to the qualified equity investment.

(2) With respect to qualified equity investments issued before August 1, 2020, the issuer fails to invest an amount equal to one hundred percent of the purchase price of the qualified equity investment in qualified low-income community investments in Louisiana within twelve months of the issuance of the qualified equity investment.

(3) With respect to qualified equity investments issued on or after August 1, 2020, but before August 1, 2023, the issuer fails to invest an amount equal to one hundred percent of the purchase price of the qualified equity investment in qualified low-income community investments in Louisiana within nine months of the issuance of the qualified equity investment with at least fifty percent of the purchase price invested in qualified low-income community investments in impact businesses.

(4) With respect to qualified equity investments issued on or after August 1, 2023, the issuer fails to invest an amount equal to one hundred percent of the purchase price of the qualified equity investment in qualified low-income community investments in Louisiana within twelve months of the issuance of the qualified equity investment with at least fifty percent of the purchase price invested in qualified low-income community investments in impact businesses.

(5) The issuer fails to maintain the levels of investment set forth in Paragraphs (2), (3), and (4) of this Subsection in qualified low-income community investments in Louisiana until the last credit allowance date for the qualified equity investment. For purposes of this Section, an investment shall be considered held by an issuer even if the investment has been sold or repaid if the issuer reinvests an amount equal to the capital returned to or recovered by the issuer from the original investment, exclusive of any profits realized, in another qualified low-income community investment within twelve months of the receipt of the capital. Periodic amounts received during a calendar year as repayment of principal on a loan that is a qualified low-income community investment shall be treated as continuously invested in a qualified low-income community investment if the amounts are reinvested in another qualified low-income community investment by the end of the following calendar year as set forth in 26 CFR 1.45D-1. An issuer shall not be required to reinvest capital returned from qualified low-income community investments after the sixth anniversary of the issuance of the qualified equity investment, the proceeds of which were used to make the qualified low-income community investment, and the qualified low-income community investment shall be considered held by the issuer through the seventh anniversary of the qualified equity investment's issuance.

G. Enforcement of the recapture provisions of Subsection F of this Section shall be subject to a six-month cure period with respect to qualified equity investments issued before August 1, 2020, and a three-month cure period with respect to qualified equity investments issued on or after August 1, 2020. No recapture shall occur until the qualified community development entity has been given notice of noncompliance by the Department of Insurance and afforded six months from the date of such notice to cure the noncompliance.

H.(1) A qualified community development entity that seeks to have an equity investment designated as a qualified equity investment and eligible for tax credits pursuant to this Section shall pay a deposit in the amount of five hundred thousand dollars payable to the department, provided that this requirement shall not apply to qualified community development entities, including affiliates, that have received prior certifications of qualified equity investment authority pursuant to this Section and have not been subject to forfeiture of prior deposits. The entity shall forfeit the deposit in its entirety if either:

(a) The qualified community development entity and all transferees pursuant to Paragraph (E)(6) of this Section fail to issue the total amount of qualified equity investments certified by the department and receive cash in the total amount certified under Paragraph (E)(5) of this Section within the time period set forth in Paragraph (E)(7) of this Section.

(b) The qualified community development entity or any transferee pursuant to Paragraph (E)(6) of this Section that issues a qualified equity investment certified pursuant to this Section fails to meet the investment requirement under Paragraph (F)(2) of this Section by the second credit allowance date of such benefit of the six-month cure period established pursuant to Subsection G of this Section or Paragraph (F)(3) of this Section by the nine-month anniversary of the initial credit allowance date without the benefit of the three-month cure period established pursuant to Subsection G of this Section or Paragraph (F)(4) of this Section by the twelve-month anniversary of the initial credit allowance date without the benefit of the three-month cure period established pursuant to Subsection G of this Section.

(2) The deposit required by Paragraph (1) of this Subsection shall be deposited with the department and held until such time as compliance with the provisions of this Subsection shall have been established. The qualified community development entity may request a return of the deposit from the department no earlier than thirty days after having met all the requirements of Paragraph (1) of this Subsection. The department shall have thirty days to comply with such request or give notice of noncompliance. In the event the qualified community development entity fails to fulfill the conditions of Subparagraph (1)(a) of this Section, then the amount payable from such deposit shall be retained by the department as self-generated funds.

I.(1) An entity claiming a credit pursuant to this Section is not required to pay any additional retaliatory tax levied by R.S. 22:836 as a result of claiming that credit.

(2) In addition to the exclusion in Paragraph (1) of this Subsection, it is the intent of this Act that an entity claiming a credit pursuant to this Section is not required to pay any additional tax that may arise as a result of claiming that credit.

J.(1)(a) Qualified community development entities that issue qualified equity investments before August 1, 2020, and after August 1, 2023, shall submit a report to the department within the first five business days after the first anniversary of the initial credit allowance date that provides documentation as to the investment of one hundred percent of the purchase price in qualified low-income community investments in qualified active low-income community businesses, including qualified low-income community investments made in satisfaction of Paragraph (F)(4) of this Section, located in Louisiana. The report shall include:

(i) A bank statement of the qualified community development entity evidencing each qualified low-income community investment.

(ii) Evidence that the business was a qualified active low-income community business or impact business at the time of such qualified low-income community investment.

(b) Qualified community development entities that issue qualified equity investments on or after August 1, 2020, but before August 1, 2023, shall submit a report to the department within the first five business days after the nine-month anniversary of the initial credit allowance date that provides documentation as to the investment of one hundred percent of the purchase price in qualified low-income community investments in qualified active low-income community businesses, including qualified low-income community investments made in satisfaction of Paragraph (F)(3) of this Section, located in Louisiana. The report shall include:

(i) A bank statement of the qualified community development entity evidencing each qualified low-income community investment.

(ii) Evidence that the business was a qualified active low-income community business or impact business at the time of such qualified low-income community investment.

(2) Thereafter, the qualified community development entity will submit an annual report to the department within forty-five days of the beginning of the calendar year during the compliance period. No annual report shall be due prior to the first anniversary of the initial credit allowance date. The report shall include but is not limited to the following:

(a) Number of employment positions created and retained as a result of qualified low-income community investments.

(b) Average annual salary of positions described in Subparagraph (a) of this Paragraph.

(3) The qualified community development entity is not required to provide the annual report set forth in Paragraph (2) of this Subsection for qualified low-income community investments that have been redeemed or repaid.

(4) Qualified community development entities that issue qualified equity investments after August 1, 2025, shall submit a report to the secretary of Louisiana Economic Development within the first five business days after the first anniversary of the initial credit allowance date and thereafter an annual report within forty-five days of the beginning of the calendar year during the compliance period, that contains the following information:

(a) The name of each qualified active low-income community business that received a qualified low-income community investment and a brief description of the qualified active low-income community business, including its sector assigned by the North American Industry Classification System code.

(b) The location of each qualified active low-income community business, including whether the business is an impact business as defined in this Section.

(c) The amount of the qualified low-income community investment made in each qualified active low-income community business.

(d) The number of employment positions created and retained as a result of the qualified low-income community investment and the average salary of such positions, including whether the positions offer benefits and training.

(e) The number of employment positions expected to be created as a result of each such qualified low-income community investment.

(f) The poverty rate and median family income, based on the most recent census estimate by the United States Census Bureau, for each low-income community with a qualified active low-income community business that received a qualified low-income community investment.

(g) The preceding twelve-month average monthly unemployment rate, based on United States Bureau of Labor Statistics data, for each low-income community with a qualified active low-income community business that received a qualified low-income community investment.

(h) The amount of any federal qualified low-income community investment received by each qualified active low-income community business.

(i) Any additional information the qualified community development entity may add concerning the qualified low-income community investment and its impact on the low-income community or the state, such as community support, environmental effects, follow-up capital investment, and other related economic development impacts.

(5) The qualified community development entity is not required to provide the annual report as provided for in Paragraph (4) of this Subsection for qualified low-income community investments that have been redeemed or repaid.

K.(1) The department may promulgate rules to implement the provisions of this Section.

(2) The department shall issue all forms and notices required hereunder in accordance with the provisions of this Section.

L. The department shall notify the Department of Insurance of the name of any insurance company allocated tax credits hereunder and the amount of such credits.

M. The provisions of this Section shall apply only to tax returns or reports originally due on or after January 1, 2014.

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

Acts 2013, No. 265, §1; Acts 2015, No. 357, §1; Acts 2020 1 st Ex. Sess., No. 17, §1; Acts 2020, 2 nd Ex. Sess., No. 1, §1, eff. Oct. 16, 2020; Acts 2023, No. 433, §1, eff. June 27, 2023; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2025, No. 441, §1, eff. June 20, 2025.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:322.46 — LA Code / Code revised-statutes / Title 47 / Section 322.46
Disposition of certain collections in Lafourche 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 Lafourche Parish under provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Lafourche Parish Association for Retarded Citizens (ARC) Training and Development Fund".

B. The monies in the Lafourche Parish Association for Retarded Citizens (ARC) Training and Development Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. Monies appropriated from the fund shall be available for use by the Lafourche Parish Association for Retarded Citizens (ARC) for services including but not limited to professional services and adult habilitation.

Acts 2002, 1st Ex. Sess., No. 71, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:6013 — LA Code / Code revised-statutes / Title 47 / Section 6013
Tax credits for donations made to public schools
Status: in_force

A. There shall be allowed a credit against the corporation income tax for qualified donations made to a public school. The credit shall be an amount equal to twenty-eight percent of the appraised value of the qualified donation. Any credit shall be taken as a credit against the corporation income tax for the taxable year in which the donation is made. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.

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

(1) "Corporation" means any business entity authorized to do business in the state of Louisiana and subject to the state corporate income tax.

(2) "Public school" means a public elementary or secondary school.

(3) "Qualified donation" means a donation of immovable property purchased or otherwise acquired by a corporation and donated to a public school immediately adjacent or contiguous to such property.

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

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

Acts 1998, No. 51, §1, eff. July 1, 1998; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§2, 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:1961 — LA Code / Code revised-statutes / Title 47 / Section 1961
Listing and assessing of merchandise
Status: in_force

In the assessment of merchandise or stock in trade on hand, the inventory value of the merchandise shall be ascertained by computing the cost or purchase price at the point of origin, plus the carrying charges to the point of destination, and the average value as so determined during the year preceding the calendar year in which the assessment is made shall be the basis for fixing the assessed value.

All persons engaged in manufacturing or in the business of retailing or wholesaling merchandise in the state, whose gross sales are in excess of fifteen thousand dollars ($15,000.00), shall make and keep an inventory of their merchandise, fixtures, machinery, equipment, and other assets within the state showing the quantity, description, and value thereof as of the first day of January of each year; such persons shall likewise make and keep on hand a true and accurate record of all purchases and sales of merchandise made, and a true and accurate record of all other business transactions had in connection with their stores, mercantile or manufacturing establishments.

These inventories and records shall be separately made for and kept on hand in each store or establishment within the state, and shall be open for inspection by the tax assessor or any of his deputies, or any other taxing authority, at any reasonable time; when demanded by one of the officers at such time, the inventories and records shall be produced and the officers afforded the opportunity to make a complete and thorough examination of the inventory and records for the purpose of ascertaining the proper assessment to be made of the property of such person. The inventories and records for more than one establishment belonging to the same person may be kept for inspection at one place of business within the state, but in this event such records shall be open for inspection to the assessors and their deputies, or any other taxing authorities of the entire state, and shall be made in such manner as to segregate the stores or establishments from each other and from those in other parishes, and information as to the place where such inventories and records are kept shall be given the tax assessors and deputies and other taxing authorities, on demand. The inventories and records shall be kept on hand for a period of three years from the thirty-first of December of the year for which they were made or kept. Failure to comply with the provisions of this section, shall estop the person so failing, from contesting the amount of the assessment placed by the assessor, or other taxing authority upon his or its property.

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. § 47:322.16 — LA Code / Code revised-statutes / Title 47 / Section 322.16
Disposition of certain collections in Winn Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Winn Parish Tourism Fund as provided in and subject to the provisions of R.S. 47:302.16.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:815.1 — LA Code / Code revised-statutes / Title 47 / Section 815.1
Special fuel; advertised price; requirement
Status: in_force

The advertised price of special fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".

Acts 1990, No. 733, §1.
La. Rev. Stat. § 47:1510 — LA Code / Code revised-statutes / Title 47 / Section 1510
Preservation of returns and reports
Status: in_force

A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.

B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.

Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:337.25 — LA Code / Code revised-statutes / Title 47 / Section 337.25
Authority of collectors to sue
Status: in_force

Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:299.36 — LA Code / Code revised-statutes / Title 47 / Section 299.36
Disallowance of claims by secretary
Status: in_force

A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that:

(1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by a claimant.

(2) The claimant has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.

B. In the event that the secretary disallows the offset claims of any claimant, the secretary shall inform the claimant in writing of the disallowance and the reasons therefor.

C. The offset claim of any claimant that has been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exist.

Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:322.40 — LA Code / Code revised-statutes / Title 47 / Section 322.40
Disposition of certain collections in Red River Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Red River Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.45.

Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:302.23 — LA Code / Code revised-statutes / Title 47 / Section 302.23
Disposition of certain collections in Vermilion Parish
Status: in_force

A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Vermilion Parish Visitor Enterprise Fund".

B.(1) The monies in the Vermilion Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature and shall be allocated to the Acadian Heritage and Cultural Foundation, Inc., city of Kaplan for the Kaplan Museum, the Gueydan Museum, Le Bayou Legendire Cultural Center, Les Chrétien's, Inc., Acadian Centre Acadien, Inc., the Abbeville Cultural and Historical Alliance, the city of Abbeville for the Sam Guarino & Son Blacksmith Shop Museum, and the Louisiana Military Hall of Fame and Museum, and to the village of Maurice for the Maurice Historical Preservation Society such that each entity receives an equal share of the monies. Monies shall be allocated only to a public or quasi-public entity of the state of Louisiana. For the purposes of this Section, "quasi-public entity" shall mean an entity that is recognized as a tax-exempt organization under the provisions of the Internal Revenue Code. In addition, quasi-public entities shall demonstrate that the entity is in good standing with the Louisiana secretary of state; public entities shall demonstrate compliance with audit requirements provided by law. In the event that any entity above ceases to exist, any unexpended and unencumbered monies allocated to that entity shall be distributed equally among the remaining entities.

(2) All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C. Repealed by Acts 2007, No. 397, §2, eff. July 1, 2007.

Acts 1995, No. 817, §1, eff. July 1, 1995; Acts 1998, 1st Ex. Sess., No. 166, §1, eff. July 1, 1998; Acts 2003, No. 19, §1, eff. July 1, 2003; Acts 2006, No. 658, §2; Acts 2007, No. 174, §1, eff. July 1, 2007; Acts 2007, No. 397, §1, eff. July 1, 2007; Acts 2008, No. 428, §1, eff. June 21, 2008; Acts 2009, No. 226, §2, eff. July 1, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.126 — LA Code / Code revised-statutes / Title 47 / Section 338.126
St. Bernard Parish School Board; authority to levy additional sales and use tax
Status: in_force

A. The St. Bernard Parish School Board is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of St. Bernard.

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.

C. The sales and use tax so levied shall be imposed by resolution of the 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 the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing said tax shall be adopted by the St. Bernard Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the 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 same manner as set forth in Chapter 2 of this Subtitle.

Acts 1996, No. 4, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.64 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2207.1 — LA Code / Code revised-statutes / Title 47 / Section 2207.1
Sale of tax lien; recordation
Status: in_force

Upon receipt of the price for the sale of a tax lien and the satisfaction of any terms or conditions required in the ordinance authorizing the sale, the political subdivision shall execute the sale of the tax lien and file the act of sale of the tax lien certificate with the recorder of mortgages of the parish in which the property is located.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1925.6 — LA Code / Code revised-statutes / Title 47 / Section 1925.6
Disbursements from special district funds
Status: in_force

All funds collected by the special district shall be paid into the assessor's salary and expense fund, which shall be disbursed by the assessor in accordance with law. Expenditures from the fund shall be subject to the public bid laws of the state of Louisiana.

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. § 47:8001 — LA Code / Code revised-statutes / Title 47 / Section 8001
Short title
Status: in_force

This Chapter may be referred to as the "Tax Increment Development Act".

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:61 — LA Code / Code revised-statutes / Title 47 / Section 61
Deductions from gross income; losses by corporations
Status: in_force

In computing the net income of corporations, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise. The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.
La. Rev. Stat. § 47:338.162 — LA Code / Code revised-statutes / Title 47 / Section 338.162
Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
Status: in_force

A. Grant of authority. In order to effect economy and efficiency of operation, the city of Shreveport and the Caddo Parish School Board may contract and make such agreement between and among themselves with respect to the joint collection, enforcement and administration of the city sales and use tax and the school sales and use tax within the boundaries of the city of Shreveport and Caddo Parish as may be deemed proper by their respective governing authorities. Such agreement, when concluded, shall be in writing, and shall include a statement of the financial obligations of each of the parties to the agreement and may provide for the joint use of funds, facilities, personnel, or any combination thereof deemed necessary to accomplish the purposes of the agreement. No provision of such agreement shall have the effect of providing for a donation, in whole or in part, of the public funds or services of one of the parties for the benefit of the other.

B. Sales and use tax commission. When concluding an agreement under the provisions of this Section, the city of Shreveport and the Caddo Parish School Board may, by ordinances duly adopted by their respective governing authorities, create a joint commission as an independent agency and instrumentality to administer the terms of such agreement. The commission shall be a body corporate under such corporate name and style as shall be provided for in such agreement. It shall have power to sue and be sued and shall continue in existence for so long as the parties to the agreement may specify. The members of such commission shall be appointed by the respective governing authorities of the city of Shreveport and the Caddo Parish School Board and shall have such powers and duties with respect to the operation and management of the commission as may be provided for in the agreement.

C. The commission, when authorized by ordinance of the governing bodies of the city of Shreveport and the Caddo Parish School Board, may enter into agreement with other public bodies located within Caddo Parish providing for the collection of any sales and use taxes authorized by said other public bodies.

Added by Acts 1979, No. 306, §1, eff. July 10, 1979; Redesignated from R.S. 33:2738.54 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:215 — LA Code / Code revised-statutes / Title 47 / Section 215
Optional adjustment to basis of undistributed partnership property
Status: in_force

A. General rule. The basis of partnership property shall not be adjusted as the result of a distribution of property to a partner unless the election, provided in R.S. 47:220.1 (relating to optional adjustment to basis of partnership property), is in effect with respect to such partnership.

B. Method of adjustment. In the case of a distribution of property to a partner, a partnership, with respect to which the election provided in R.S. 47:220.1 is in effect, shall:

(1) Increase the adjusted basis of partnership property by:

(a) the amount of any gain recognized to the distributee partner with respect to such distribution under R.S. 47:212 A(1), and

(b) in the case of distributed property to which R.S. 47:213 A(2) or B applies, the excess of the adjusted basis of the distributed property to the partnership immediately before the distribution as adjusted by R.S. 47:213 D over the basis of the distributed property to the distributee, as determined under R.S. 47:213, or

(2) Decrease the adjusted basis of partnership property by:

(a) the amount of any loss recognized to the distributee partner with respect to such distribution under R.S. 47:212 A(2), and

(b) in the case of distributed property to which R.S. 47:213 B applied, the excess of the basis of the distributed property to the distributee, as determined under R.S. 47:213, over the adjusted basis of the distributed property to the partnership immediately before such distribution (as adjusted in accordance with R.S. 47:213 D).

C. Allocation of basis. The allocation of basis among partnership properties where Subsection B is applicable shall be made in accordance with the rules provided in R.S. 47:220.2.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:463.12 — LA Code / Code revised-statutes / Title 47 / Section 463.12
Street rod license plates
Status: in_force

A. The commissioner shall establish and issue special street rod license plates for motor vehicles defined as street rods under the provisions of R.S. 32:452. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle.

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

C. The special license plate shall bear the inscription "Street Rod". In addition, such plates shall have displayed thereon the vehicle number assigned to the vehicle by the commissioner. With the exception of the special designation, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).

D. The commissioner shall provide by rules and regulations for the implementation of this Section.

Added by Acts 1980, No. 587, §2; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:221 — LA Code / Code revised-statutes / Title 47 / Section 221
Tax on life insurance companies
Status: in_force

A. Definition. When used in this Chapter, the term "Life Insurance Company" means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insurance), the reserve funds of which held for the fulfillment of such contracts comprise more than fifty per centum (50%) of its total reserve funds.

B. Computation of tax. The tax shall be computed upon the net income of a life insurance company from sources within the State of Louisiana, which shall be the same proportion of its net income for the taxable year from sources within and without the State of Louisiana, which the reserve funds, required by law and held by it at the end of the taxable year upon business transacted within the State of Louisiana, is of the reserve funds held by it at the end of the taxable year upon all business transacted.

Amended by Acts 1968, No. 106, §6.
La. Rev. Stat. § 47:2204 — LA Code / Code revised-statutes / Title 47 / Section 2204
Additional terms of ordinance
Status: in_force

The ordinance allowing for the public sale of adjudicated property, sale of immovable property to enforce a tax lien certificate held by a political subdivision, or assignment of a tax lien certificate issued to a political subdivision may provide that the public sale may be subject to terms and conditions imposed by the political subdivision in the ordinance. An ordinance adopted pursuant to this Subpart may provide that a subsequent ordinance is required to approve the sale.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:302.9 — LA Code / Code revised-statutes / Title 47 / Section 302.9
Disposition of certain collections in Morehouse Parish
Status: in_force

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

B. The monies in the Morehouse Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Morehouse Parish shall be allocated to the Morehouse Economic Development Corporation to be used for tourism purposes, including the promotion of fairs and festivals in Morehouse Parish, and for economic development purposes in Morehouse Parish.

Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:300.1 — LA Code / Code revised-statutes / Title 47 / Section 300.1
Tax imposed
Status: in_force

There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the rate of three percent on Louisiana taxable income.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2021, No. 395, §1, Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:1 — LA Code / Code revised-statutes / Title 47 / Section 1
Delegation of power and duties to deputies
Status: in_force

Whenever a power is granted to, or a duty imposed on, any person, board, or commission by any provision of this Title, such power may be exercised or such duty may be performed by any deputy or person authorized by the person, board, or commission to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person, board, or commission to whom the power is granted or on whom the duty is imposed.

Acts 1997, No. 660, §1; Acts 2019, No. 404, §1, eff. July 1, 2020.

NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the effects of the conversion of certain dedicated funds to special statutorily dedicated fund accounts.
La. Rev. Stat. § 47:296.3 — LA Code / Code revised-statutes / Title 47 / Section 296.3
Suspension, revocation, or denial of hunting and fishing licenses
Status: in_force

A. Hunting or fishing licenses shall be suspended, revoked, or denied at such time as the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable, if the amount of the final assessment or final judgment is in excess of five hundred dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.

B. The suspension, revocation, or denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Wildlife and Fisheries of the payment.

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

D. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Wildlife and Fisheries, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension, revocation, or denial, and reissuance of hunting and fishing licenses in accordance with the provisions of this Section.

Acts 2003, No. 380, §1, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005.
La. Rev. Stat. § 47:1993 — LA Code / Code revised-statutes / Title 47 / Section 1993
Preparation and filing of rolls by assessor
Status: in_force

A.(1) After the assessment lists have been approved by the parish governing authorities as boards of reviewers, the assessors shall prepare the tax rolls in duplicate, after which one copy shall be delivered to the tax collector and one copy submitted to the Louisiana Tax Commission for approval. The assessor shall also submit one copy of the grand recapitulation sheet to the legislative auditor.

(2) If an assessor uses electronic data processing equipment to prepare the assessment rolls, the assessment data produced shall be made available upon request in a useable electronic media. The assessors shall prepare any such electronic assessment roll made available to tax collectors in American Standard Code for Information Interchange (A.S.C.I.I.) or some other mutually agreed-upon format and may charge the tax collector a fee for preparing such information. This fee shall not exceed the actual cost of reproducing a copy of the assessment data in a useable electronic media and may be based upon the amount of data reproduced, any costs associated with converting to A.S.C.I.I. or other format, the amount of time required to reproduce the data, and any office supplies utilized in compiling and reproducing the data.

(3) The assessors shall prepare the rolls by parish, school board, police jury, levee district, special district, and by any other recipients of ad valorem taxes, except by municipality. If any municipality requests a tax roll, the assessor shall be required to prepare that tax roll; however, the assessor's salary and expense fund shall be reimbursed by the municipality in accordance with R.S. 47:1993.1(C).

(4) If any municipality prepares its own tax rolls and assessment lists, upon approval of these assessment lists by the parish governing authorities as boards of reviewers, each municipality shall prepare and submit a municipal tax roll to the Louisiana Tax Commission and submit to the legislative auditor an annual statement of its millage rates and assessed valuation of property within its respective jurisdiction.

B. The assessors of the parishes of this state shall not deliver and deposit with the tax collector of their respective parishes the tax rolls of any current year until the collector presents a receipt or quietus from the auditor and the parish governing authority that all state and parish taxes assessed on the roll of the preceding year have been paid or accounted for. If the tax collector is unable to present this receipt or quietus, the assessor shall immediately notify the auditor, the governing authority, and the tax commission of his completion of the tax rolls of his parish and of his inability to deliver the tax rolls by reason of the tax collector not having obtained the required quietus. Any assessor who shall violate the provisions of this Subsection shall forfeit any and all commissions to which the assessor may be entitled from parish or state for his labors in making and writing the tax rolls.

C. The assessors shall secure the approval of the tax commission before filing their tax rolls with the tax collector, and the tax commission may instruct all tax collectors not to receive from the assessor any tax roll or collect any statutory impositions thereon without the written consent of the tax commission. The tax commission may require the assessors to take an oath in a form to be prescribed by the tax commission declaring that the assessor has complied with its instructions.

D. Each tax assessor shall complete and deliver the tax roll of his parish on or before the fifteenth day of November in each calendar year.

E. The act of delivering the tax rolls by the assessor or municipality to the recorder of mortgages shall be deemed prima facie evidence that the assessment has been made and completed in the manner provided by law. No injunction shall be issued by any court to prevent any assessor from delivering the tax rolls.

F. In the suit of any taxpayer testing the correctness of his or their assessments before any court of competent jurisdiction, the decision of such shall only affect the assessment of the person or persons in such suit and shall in no manner affect or invalidate the assessment of any other person or property appearing upon the tax rolls.

G. From the day that the tax roll is delivered to the recorder of mortgages, it shall act as a lien and privilege upon each property thereon assessed, which lien or privilege shall prime and outrank all other mortgages, privileges, liens, security interests, encumbrances, or preferences, except tax rolls of previous years and tax lien certificates, which shall rank in pari passu with the tax roll and each other.

H. The recorder of mortgages shall keep the tax roll delivered to him among the record books of his office, and it shall be a part of the record of such office. The failure of the recorder of mortgages to mark the tax rolls "filed" or to index them shall in no way prejudice the rights of any political subdivision.

Acts 1981, No. 431, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1988, No. 260, §1; Acts 1990, No. 830, §1; Acts 1991, No. 124, §1; Acts 2001, No. 1102, §10; Acts 2005, 1st Ex. Sess., No. 66, §1, eff. Dec. 6, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2267 — LA Code / Code revised-statutes / Title 47 / Section 2267
Procedure to enforce tax lien; proceeds of judicial sale
Status: in_force

A. Except as otherwise provided in this Section and R.S. 47:2268, a judgment rendered in favor of the tax lien certificate holder in an action brought pursuant to R.S. 47:2266.1 shall be executed by a writ of fieri facias in accordance with the provisions of Title II of Book IV of the Code of Civil Procedure, Article 2291 et seq.

B. A judicial sale for the execution of a judgment rendered pursuant to R.S. 47:2266.1 shall be subject to the following rules:

(1) The winning bidder shall deliver the price of the judicial sale to the sheriff. After deducting the costs of the sale and any commission due, the sheriff shall distribute the proceeds in the following order:

(a) To the plaintiff certificate holder for the payment of the judgment plus judicial interest through the date of sale and reasonable costs and attorney fees incurred in relation to the judicial sale.

(b) To any other tax lien certificate holders whose rights have not perempted for the termination price.

(c) To holders of recorded mortgages, liens, and privileges to satisfy each claim.

(d) To each owner in accordance with their interest.

(2) Distribution of the judgment amount to the plaintiff tax lien certificate holder shall be made immediately following the sale, regardless of any dispute that arises between other parties over allocation of the surplus sale proceeds. Disputes over the surplus proceeds shall not delay the issuance of the sheriff's deed to the winning bidder.

(3) If any of the proceeds are not able to be delivered, they shall be deposited in the registry of the court in which the original action was brought. The cost of causing the deposit shall be deducted from the funds being deposited. If the surplus proceeds are not claimed within one year, they shall be subject to the Uniform Unclaimed Property Act of 1997, R.S. 9:151 et seq.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1907.1 — LA Code / Code revised-statutes / Title 47 / Section 1907.1
Local notice; salary increases
Status: in_force

The compensation set forth in Section 1907 shall not be changed by amendment to such Section, or by other Act regardless of whether it amends such Section, unless notice of intention to introduce the proposal has been published on two separate days without cost to the state in the official journal for the parish wherein the office is located. If the proposal would change the compensation of all parish assessors in the state, publication shall also be made in the official journal of the state. The last day of publication shall be at least thirty days prior to introduction of the bill. The notice shall state the amount of the change, the bill shall contain a recital that the notice has been given, and certification of such publications shall be attached to the bill.

Added by Acts 1978, No. 31, §2. Amended by Acts 1979, No. 295, §5.
La. Rev. Stat. § 47:4314 — LA Code / Code revised-statutes / Title 47 / Section 4314
Review of exemption applications
Status: in_force

A. Each application for a contract of limited exemption shall be addressed to Louisiana Economic Development. Such application shall be on such form as the department may prescribe and shall be filed with the department. Louisiana Economic Development shall forward the application to the local governing authority for review.

B.(1) Upon receipt of the application, the local governing authority shall notify each tax recipient body affected by the contract for a limited exemption and shall make available to each such body the application and all supporting documents.

(2) Before notifying the board of its approval or disapproval of the contract application, the local governing authority shall conduct a public hearing on the proposed limited exemption. Notice of the time and place of the hearing shall be published at least twice in the official journal of the local governing authority, and at least ten days shall elapse between the first publication and the date of the hearing. Each affected tax recipient body shall be given written notice of the hearing at least ten days prior to such hearing.

(3) After such hearing the local governing authority shall determine whether to approve or disapprove the application for a contract and shall make a report of the reasons for its decision.

(4) The local governing authority shall, within sixty days after receipt of the application from Louisiana Economic Development, file with the department a statement of its decision to approve or disapprove the application, the reasons therefor, and any supporting documents.

C. Louisiana Economic Development shall review applications to determine whether the requirements for a limited exemption contract as provided in this Chapter and the rules and regulations adopted pursuant thereto have been satisfied and shall determine whether a contract of limited exemption should be approved and shall make its recommendations to the board. The board shall review any recommendation for or against a limited exemption contract made by the department. If the board determines that a limited exemption contract shall be granted, it shall forward the recommendation together with all supporting documents to the governor.

D. The governor shall notify the board in writing of his decision to approve or disapprove the application within thirty days after receipt of the recommendation of the board.

Added by Acts 1983, No. 445, §1. Amended by Acts 1984, No. 783, §1.
La. Rev. Stat. § 47:462 — LA Code / Code revised-statutes / Title 47 / Section 462
Trucks and trailers
Status: in_force

A. Classification.

For the purpose of registration and licensing hereunder, trucks, tandem trucks, truck-tractors, semitrailers, and trailers shall be classified as follows:

(1) Those carrying or transporting freight, merchandise, or other property except those included in Class 4 in Paragraph (4) of this Subsection shall be Class 1.

(2) Those carrying and transporting products of the forest in their natural state, including but not limited to logs, debarked logs, untreated ties, stave bolts, plywood bolts, pulpwood billets, wood chips, stumps, sawdust, moss, bark and wood shavings, and property used in the production thereof, including bulldozers, and used to transport actual employees of the owner of such vehicle to and from the place of employment, and those carrying and transporting sugarcane which are not in Class 5, shall be Class 2.

(3) Those used exclusively in carrying and transporting gravel shall be Class 3.

(4)(a) Those operated exclusively within the corporate limits of the incorporated city, town, or village in which said vehicle was domiciled at the time of its registration, and where said city, town, or village has a population of less than five hundred thousand within territory contiguous to the domicile thereof and not exceeding thirteen miles distance from the corporate limits thereof, and where said city, town, or village has a population in excess of five hundred thousand within territory contiguous to the domicile thereof and not exceeding thirteen miles from the corporate limits thereof; those operated exclusively within the limits of an unincorporated urban area having a population in excess of one hundred thirty-five thousand, as determined by the United States Bureau of the Census, in which said vehicle was domiciled at the time of registration, or within territory contiguous thereto not exceeding thirteen miles distance from the limits of such unincorporated area, said limits to be those used by the United States Bureau of the Census in reporting the population thereof; and those operated exclusively in transportation between a municipality and its airport, when supplemental to transportation by aircraft, shall be Class 4. At the time vehicles in this class are registered, the domicile of the vehicle so registered shall be shown on the registration certificate.

(b) A motor vehicle bearing a Class 4 city use license shall be entitled to operate within the confines of any city, town, village, and territory contiguous thereto as followed herein for Class 4 licenses, and in any unincorporated urban area which has limits determined by the United States Bureau of the Census, without transferring its domicile or obtaining a different class of license; provided that a city use truck is not authorized to carry any cargo or goods from one city or such unincorporated urban area to another. A motor vehicle bearing a Class 4 city use license is authorized to travel on the highways of this state outside of a city, town, village, or such unincorporated urban area provided that it carries absolutely no cargo or goods.

(5)(a) Those owned by persons engaged in the business of actual farming and by them used primarily but not exclusively in carrying farm produce raised on their farms from such farms to market, or returning therefrom carrying goods and merchandise back to their farms, this individually or cooperatively, but not for hire, shall be Class 5.

(b) Farm produce shall include but not be limited to fruits, vegetables, livestock, fish, and shellfish.

(c) Those owned by persons engaged exclusively in the business of hauling milk and milk products for dairy cooperatives or any other milk plant also shall be Class 5.

B. Rates

(1) For each semitrailer or trailer, an annual registration or license tax of ten dollars shall be collected by the commissioner or through such agency as he may designate. The collection of the annual registration or license tax shall be subject to the following provisions:

(a) The annual registration or license tax of ten dollars for each semitrailer or trailer may be paid, at the option of the person paying the tax, every four years. If the person avails himself of this option, the tax shall be forty dollars for four years. Any person who has availed himself of this option who subsequently changes his domicile and moves out of this state or who subsequently sells the trailer shall be entitled to a refund of the tax. The refund shall be computed on a yearly basis in such manner that each fraction of a year in which the trailer is used shall be deemed to be a year, and a refund of ten dollars shall be made for each year in which the trailer is not used.

(b) In lieu of paying the annual registration and license tax of ten dollars, the owner of any semitrailer or trailer used as or in connection with a motor vehicle, truck, or tractor shall have the option of obtaining a permanent registration and license plate for such a semitrailer or trailer. The fee for such permanent registration and license plate shall be a one time fee of seventy dollars. The permanent registration and license plate issued for a specific semitrailer or trailer shall continue to be valid for the duration of the owner's interest in such semitrailer or trailer. A permanent registration and license plate shall not be transferred for any reason. When the owner of such semitrailer or trailer no longer holds an interest in such semitrailer or trailer, the license plate shall be returned to the commissioner or his designee with no refund of any fee.

(2)(a) For each light trailer, farm trailer or farm semitrailer both with a loaded gross weight of six thousand pounds or less, or boat trailer, an annual registration or license tax of three dollars shall be collected by the commissioner or through such agency as he may designate. The annual registration or license tax of three dollars for each trailer licensed under the provisions of this Paragraph shall be paid for a four-year period of time.

(b) Any person who subsequently changes his domicile and moves out of this state or who subsequently sells the trailer shall be entitled to a refund of the tax. The refund shall be computed on a yearly basis in such manner that each fraction of a year in which the trailer is used shall be deemed to be a year, and a refund of three dollars shall be made for each year in which the trailer is not used.

(c) For each boat trailer registered under the provisions of this Paragraph, there shall be collected by the commissioner or through such agency as he may designate an additional annual registration or license tax of three dollars and twenty-five cents. The additional registration or license tax shall be paid every four years in the amount of thirteen dollars. The proceeds of the tax levied by this Subparagraph shall be deposited into the Aquatic Plant Control Dedicated Fund Account created by R.S. 56:10.1. The provisions of Subparagraph (b) of this Paragraph apply to the tax levied by this Subparagraph.

(3)(a) For each truck, tandem truck, truck-tractor, or truck, tandem truck, or truck-tractor used in combination with a trailer or semitrailer, an annual registration or license tax shall be collected by the commissioner or through such agency as he may designate in amounts fixed by the following schedule:

MOTOR TRUCKS, TANDEM TRUCKS, TRUCK-TRACTORS,

OR MOTOR TRUCKS, TANDEM TRUCKS, OR

TRUCK-TRACTORS USED IN COMBINATION WITH

A TRAILER OR SEMITRAILER

GROSS WEIGHT IN POUNDS TRUCKS

UP TO AND INCLUDING CLASS 1

6,000 or less $ 10.00

6,001 to 10,000 $ 28.00

10,001 to 23,999 0.38 per

100 lbs.

24,000 to 37,999 0.60 per

100 lbs.

38,000 to 80,000 0.63 per

100 lbs.

80,001 to 88,000 0.64 per

100 lbs.

GROSS WEIGHT FOREST GRAVEL CITY USE FARM

IN POUNDS UP TO PRODUCTS HAUL ONLY TRUCKS

AND INCLUDING CLASS 2 CLASS 3 CLASS 4 CLASS 5

6,000 or less $10.00 $10.00 $10.00 $ 3.00

6,001 to 10,000 0.25 per 0.35 per 0.25 per

100 lbs. 100 lbs. 100 lbs. 3.00

10,001 to 23,999 0.25 per 0.35 per 0.25 per

100 lbs. 100 lbs. 100 lbs. 10.00

24,000 to 43,999 0.28 per 0.60 per 0.30 per

100 lbs. 100 lbs. 100 lbs. 20.00

44,000 to 65,999 0.28 per 0.60 per 0.30 per

100 lbs. 100 lbs. 100 lbs. 30.00

66,000 to 88,000 0.28 per 0.60 per 0.30 per

100 lbs. 100 lbs. 100 lbs. 40.00

(b) When a truck, tandem truck, or truck-tractor is used in combination with a trailer or semitrailer, the annual registration or license tax shall be assessed on the truck, tandem truck, or truck-tractor, based on the gross weight of such vehicle combination, and the trailer or semitrailer shall be issued an identification license plate as provided in Paragraph (1) of this Subsection.

(4) Repealed by Acts 1994, No. 33, §2.

(5) Repealed by Acts 1995, No. 701, §2.

(6) Provided further that the registration or license tax for each motor truck and tandem truck having a gross vehicle weight rating up to and including sixteen thousand pounds or less shall be paid and shall expire annually from the date of issuance. The registration or license tax for motorcycles may be paid every four years pursuant to a staggered registration system as shall be adopted by the commissioner.

(7) Provided further that the registration or license tax for each boat trailer having a gross weight per load carrying axle of one thousand five hundred pounds or less, each farm use trailer having a gross weight per load carrying axle of six thousand pounds or less and each privately owned trailer having a gross weight per load carrying axle of five hundred pounds or less may be paid every two years, pursuant to a staggered registration system as shall be adopted by the commissioner.

(8) No license plate or registration certificate shall be issued by the commissioner for a vehicle which is liable for payment of the Federal Heavy Vehicle Use Tax without such proof of payment as provided in the Surface Transportation Act of 1982.

C. Any truck having a gross vehicle weight of not more than sixteen thousand pounds which is registered in the state and is not registered under the International Registration Plan is eligible for any prestige license plate authorized by this Part.

Amended by Acts 1954, No. 168, §1; Acts 1958, No. 436, §1; Acts 1962, No. 183, §1, eff. Jan. 1, 1963; Acts 1970, No. 159, §1; Acts 1975, No. 266, §1; Acts 1975, No. 787, §1; Acts 1976, No. 264, §1, eff. Jan. 1, 1977; Acts 1977, No. 113, §2, eff. April 1, 1978; Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1978, No. 147, §1, eff. June 29, 1978; Acts 1978, No. 250, §1; Acts 1978, No. 251, §1; Acts 1979, No. 451, §1; Acts 1985, No. 704, §1; Acts 1986, No. 196, §1; Acts 1987, No. 333, §1; Acts 1988, No. 42, §1; Acts 1991, No. 536, §1; Acts 1993, No. 354, §1; Acts 1993, No. 916, §1, eff. Jan. 1, 1995; Acts 1994, No. 24, §1; Acts 1994, No. 33, §§1, 2; Acts 1995, No. 701, §§1, 2; Acts 1999, No. 638, §1; Acts 1999, No. 730, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2007, No. 183, §1; Acts 2011, No. 85, §1; Acts 2012, No. 18, §1; Acts 2021, No. 114, §18, eff. July 1, 2022; Acts 2024, No. 573, §1.
La. Rev. Stat. § 47:8015 — LA Code / Code revised-statutes / Title 47 / Section 8015
Disposition of property in tax increment development area
Status: in_force

A. Subject to the provisions of R.S. 47:8014(B)(1), real property acquired by a corporation pursuant to this Chapter and in accordance with the tax increment development plan shall be disposed of, as provided in this Section, as soon as feasible, consistent with the public interest and the requirements of the plan.

B. A corporation may sell, lease or otherwise transfer real property or any interest therein acquired by it in a tax increment development area for residential, recreational, commercial, industrial or other uses or for public use, in accordance with a plan, subject to such covenants, conditions and restrictions, including covenants running with the land, as it may deem to be necessary or desirable to carry out the purposes of this Chapter, including covenants requiring owners/occupants of residential real property to not claim any applicable exemptions to ad valorem taxation provided for by any provision of Louisiana law. The purchasers or lessees and their successors and assigns shall devote such real property solely to the uses specified for such property in the plan, and shall comply with such other requirements and restrictions as the corporation may determine to be in the public interest. Except as provided under Subsection C of this Section, such real property or interest shall be sold, leased, or otherwise transferred at not less than its fair value for the use for which such property is intended. In determining the fair value of real property for uses in accordance with the plan, the corporation shall consider the use designated for the real property in the plan, the covenants, conditions and obligations assumed by the purchaser or lessee, and the purposes of this Chapter. The corporation, in any instrument of conveyance to a private purchaser or lessee, may provide that such purchaser or lessee shall not, before he has obligated himself to construct thereon, sell, lease, or otherwise transfer the real property without the prior written consent of the corporation.

C. A corporation may sell, lease, or otherwise transfer real property or any interest therein acquired by it in a new community development area for residential, recreational, commercial, industrial or other uses or for public use to private developers, nonprofit organizations or public agencies at less than its fair value for uses in accordance with a plan when and only when all of the following provisions of this Subsection have been complied with:

(1) The corporation has duly adopted comprehensive guidelines, equally applicable to private developers and public agencies, governing the formulation of and the participation of such developers and agencies in, programs designed to provide adequate housing for low and moderate income families; to increase recreational facilities, and to provide health care or job opportunities or other public needs; and such guidelines have been filed as provided in R.S. 47:8013(C); and

(2) Written agreements assuring compliance with the aforementioned guidelines have been entered into between the corporation and interested developers, public agencies or nonprofit organizations.

D. Notwithstanding the provisions of any general, special or local law and subject to any agreement with noteholders, bondholders or guarantors, any such sale, lease or other transfer pursuant to Subsections B and C of this Section may be made without public bidding or public sale, pursuant to negotiated contracts, agreements or leases, containing such provisions, limitations, requirements, terms and conditions as the corporation in its discretion may determine to be necessary or desirable for the effectuation of a tax increment development plan.

E. A corporation may operate, maintain or lease real property acquired by it in a tax increment development area for or in connection with a tax increment development project, pending disposition of the property as authorized in this Chapter, without regard to the provisions of Subsection A above, for such uses and purposes as may be deemed desirable even though not in connection with the plan, provided, however, that in no event shall such uses be of a permanent nature or interfere in any way with the implementation of the plan and provided further that the question of the continuance of such uses shall be reviewed by the corporation on a yearly basis.

F. Except in the case of a public body or nonprofit corporation or institution seeking to avail itself of Subsection C of this Section, real property acquired in accordance with a tax increment development plan may be disposed of to a public body for public reuse or to a nonprofit corporation or institution without regard to the provisions of this Section.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:463.39 — LA Code / Code revised-statutes / Title 47 / Section 463.39
Special license plates; United States Olympic Committee
Status: in_force

A. The Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the United States Olympic Committee. The license plates shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.

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

C. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an additional fee of twenty-five dollars. However, no such plate shall be issued unless the application is accompanied by a donation of twenty-four dollars to be distributed by Subsection D herein and a one dollar handling fee.

D. The department shall collect the donation for each license plate and forward twelve dollars of the donation as provided in Subsection C hereof to the United States Olympic Committee. In addition, the department shall forward twelve dollars of the donation to the Louisiana State Games Foundation, Inc. The activities of the United States Olympic Committee and the Louisiana Games Foundation, Inc. are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The one dollar handling fee as provided in Subsection C hereof shall be retained by the department to offset the administrative costs.

E. 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 the donation, the transfer and disposition of such license plates, the colors available, and the design criteria. The design shall include the use of the United States Olympic Committee logo.

Acts 1995, No. 1065, §1, eff. June 29, 1995.
La. Rev. Stat. § 47:153 — LA Code / Code revised-statutes / Title 47 / Section 153
Unadjusted basis; property converted from personal use
Status: in_force

In the case of property converted from personal use to business use or to use for profit, the basis shall be the lower of:

(1) the fair market value of such property at the time of the conversion; or

(2) the basis as otherwise determined under R.S. 47:140.

Amended by Acts 1958, No. 242, §9.
La. Rev. Stat. § 47:463.147 — LA Code / Code revised-statutes / Title 47 / Section 463.147
Special prestige license plate; LSU School of Dentistry
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the "LSU School of Dentistry", provided there is a minimum of one thousand applicants for such plates. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the dean of the LSU School of Dentistry and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.

C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

D. The annual royalty fee shall be collected by the department and forwarded to the LSU School of Dentistry. The money received from the royalty fee by the LSU School of Dentistry, shall be used solely for academic or financial need-based scholarships for students attending the LSU School of Dentistry. The LSU School of Dentistry shall be responsible for establishing and disbursing the funds for the scholarship program.

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

Acts 2010, No. 657, §1.