La. Rev. Stat. § 47:114 — LA Code / Code revised-statutes / Title 47 / Section 114
Returns and payment of tax
Status: in_force

A. Quarterly returns. Every employer required to deduct and withhold any tax under this Subpart and every person who deducts and withholds any amount from any wage payments under the authority of this Subpart shall make a calendar quarterly return to the secretary on a form prescribed by him.

B. Date for filing quarterly returns. The due date for filing the quarterly returns required under this Subpart shall be the last day of the month following the close of the calendar quarterly reporting period.

C. Payment. Every employer required to deduct and withhold any tax under this Subpart and every person who deducts and withholds any amount from any wage under the authority of this Subpart shall pay the tax shown due on the return as prescribed by the secretary. The tax paid shall in no event be less than the amount actually withheld.

D. Annual returns. (1) Every employer shall also be required to file an annual return on a form prescribed by the secretary. The annual return shall consist of a reconciliation of all previously filed quarterly returns for the calendar year and copies of the receipts required to be furnished under R.S. 47:112(L) for that reporting period.

(2) The secretary may grant a reasonable extension of time, not exceeding thirty days, for filing the annual return.

(3) The reporting requirements may be waived by the secretary for an employer if hardship is shown by the employer in a request for waiver.

E. Date for filing annual returns. An employer shall file an annual return with the secretary on or before January thirty-first of each year for the preceding calendar year.

F. Penalty provision. (1) A late penalty shall be imposed for delinquent submission of, or failure to submit quarterly returns, annual returns, and receipts required to be furnished by R.S. 47:112(L) in a form prescribed by the secretary.

(2) The penalty described in this Subsection shall be five dollars for each quarterly return, annual return, or receipt required to be furnished under R.S. 47:112(L). The total penalty imposed pursuant to this Subsection shall not exceed seven thousand five hundred dollars for each annual period. This penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax.

(3) If the failure to timely submit the annual return is attributable, not to the negligence of the taxpayer, but to other causes set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payments of the whole or any part of the specific penalty provided for such failure. Until December 31, 2015, in any case where the penalty exceeds twenty-five thousand dollars, it can be waived by the secretary only after approval by the Board of Tax Appeals. Notwithstanding the provisions of R.S. 47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand dollars shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.

G. Jeopardy returns. If the collector in any case believes that the collection of the tax required to be withheld under this Subpart is in jeopardy for any reason, he may require the employer to make a return and pay the required tax at any time.

H. Use of prescribed forms. The secretary shall prescribe the forms to be used in compliance with the provisions of this Subpart. The secretary shall also promulgate rules and regulations to prescribe the forms and any alternative technological, mathematical, or date-driven methods for filing, signing, and submitting any return, report, statement, or other document required under this Section. The secretary may also prescribe the types of media and record layout to be used in the submission of the returns and receipts consistent with the Internal Revenue Code requirements.

I. Governmental employers. If the employer is the United States, a state, territory, or political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such state, territory, or political subdivision, or of such agency or instrumentality, as the case may be, having control of the payment of such wages or appropriately designated for that purpose.

J. Withholding from federal employees. The collector is hereby designated as the proper official to make requests for and enter into agreements with the Secretary of the Treasury of the United States to provide for the compliance with this Sub-part by the head of the department or agency of the United States in withholding of state income taxes from wages of federal employees and paying the same to this State. The collector is hereby authorized, empowered and directed to make requests for and to enter into such agreements.

K. Certain information returns not required. On and after January 1, 1962, the annual returns or reports required by the collector under the provisions of this Sub-part shall be in lieu of such returns required under R.S. 47:164(A) as would furnish identical information.

Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 174, §1; Acts 1971, No. 9, §1, eff. Jan. 1, 1972; Acts 1971, No. 10, §1, eff. Jan. 1, 1972; Acts 1972, No. 522, §1, eff. Aug. 1, 1972; Acts 1981, No. 744, §1; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1983, No. 558, §1, eff. April 1, 1984; Acts 1983, 2nd Ex. Sess., No. 5, §1, eff. Jan. 2, 1984; Acts 1984, No. 11, §1, eff. June 1, 1984; Acts 1988, No. 48, §1, eff. Oct. 1, 1988; Acts 1997, No. 658, §2; Acts 2001, No. 788, §1, eff. Jan. 1, 2006; Acts 2001, No. 1032, §15; Acts 2006, No. 452, §1, eff. June 15, 2006; Acts 2012, No. 107, §1, eff. July 1, 2012; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2016, No. 662, §1, eff. June 17, 2016.

NOTE: See Acts 2016, No. 662, §3, regarding applicability.
La. Rev. Stat. § 47:1875 — LA Code / Code revised-statutes / Title 47 / Section 1875
Repayment of loan; additional assessor expense allowance
Status: in_force

A. To further secure the loan of money, all loans made under the provisions of this Act shall be repaid by each assessor from an additional expense allowance as herein provided.

B. Notwithstanding any other provision of law to the contrary, in order to carry out the constitutional mandate for reappraisal of all property in the state, each assessor shall be allowed an additional expense allowance not to exceed one-third of the amount borrowed, as certified by the commission.

C. This additional expense allowance shall be granted in each of the fiscal years commencing in the 1978-1979 Fiscal Year and concluding in the 1980-1981 Fiscal Year. These additional funds shall be paid to the assessor on a pro rata basis and all recipients of taxes, whether parish, school, municipality, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. The tax commission shall certify the amount due by each recipient of taxes and shall file a report with the sheriff and ex officio tax collector and the tax collector for each municipality.

D. All funds collected by the assessor under the provisions of this section shall be used exclusively to repay the outstanding loans guaranteed under this Part.

Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:1627 — LA Code / Code revised-statutes / Title 47 / Section 1627
Limitation on right of refund when petition is filed with Board of Tax Appeals
Status: in_force

Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:

(1) As to overpayment determined by a decision of the board, which has become final; and

(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.
La. Rev. Stat. § 47:93 — LA Code / Code revised-statutes / Title 47 / Section 93
Period for which deductions and credits shall be taken
Status: in_force

A. Except as hereinafter provided in this Section, the deductions and credits provided for in this Chapter shall be taken for the taxable year in which "paid or accrued" or "paid or incurred," dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.

B. The proper year in which to claim deductions for federal income and excess profits taxes allowable under the provisions of R.S. 47:55 shall be determined as follows, regardless of the method of accounting regularly employed by the taxpayer:

(1) The amount of tax shown to be due upon the federal income tax return of the taxpayer, as filed, shall be allowed as a deduction in the state return for the same period as that for which such federal return is filed.

(2) Federal income and excess profits taxes paid after the filing of the federal return in addition to the amount disclosed to be due by the return as filed shall be allowed as a deduction in the state return for that period if it is not prescribed. If it is prescribed, the deduction for such additional taxes shall be allowed as a deduction in the state return for the period in which such additional tax is paid. This Subsection shall apply to all such payments after December 31, 1973.

C. If a deduction is claimed and allowed in any period, the same deduction cannot again be claimed in a subsequent period in which it otherwise would be properly deductible, unless the taxpayer, prior to the running of prescription with respect to the first period, shall have amended his return for that period so as to eliminate the deduction and shall have paid any additional tax which may be due as a result thereof, together with any interest and penalties that may be applicable thereto.

Amended by Acts 1970, No. 258, §4; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1 st Ex. Sess., No. 30, §1.
La. Rev. Stat. § 47:490.9 — LA Code / Code revised-statutes / Title 47 / Section 490.9
Military honor license plates; World War II veterans
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application of any citizen of Louisiana who was a member of the United States armed forces or of the Coast Guard who served in World War II.

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

C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.
La. Rev. Stat. § 47:818.120 — LA Code / Code revised-statutes / Title 47 / Section 818.120
School bus operators
Status: in_force

A. The owner of any school bus, including school-board owned buses, used to transport Louisiana students and propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as fuel shall pay the tax levied on such fuel but shall be entitled to a credit equal to fifty percent of the taxes paid. The credit provided for in this Section shall be claimed on a return filed for the period in which a fuel purchase occurred.

B. The right to claim a credit pursuant to the provisions of this Section shall not be assignable.

C. Claims for refunds by school bus owners shall be submitted annually by the first day of August of each year on forms provided by the secretary and shall list the taxes paid during the academic school year ending no later than June thirtieth of the year for which the credit is being filed. The refund provided for in this Subsection shall be paid from the Parish Transportation Fund allocable to the parish from which the credit is claimed if the credit is from a public school district in this state and the fuel was delivered into the fuel supply tank of a school bus operated exclusively by the district.

D. The secretary may promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act specifying procedures and requirements to be fulfilled in order to file for and receive the credit.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:2607 — LA Code / Code revised-statutes / Title 47 / Section 2607
Penalties
Status: in_force

A. No dealer may possess any marijuana or controlled dangerous substance upon which a tax is imposed by this Part. In addition to any other criminal penalties, if a dealer possesses any marijuana or controlled dangerous substance upon which the tax has not been paid as evidenced by a stamp such dealer shall be subject to the additional penalties contained in this Part.

B. Any dealer violating this Part is subject to a penalty of one hundred percent of the tax in addition to the tax imposed by R.S. 47:2601. The penalty will be collected as part of the tax.

C. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled dangerous substances without affixing the appropriate stamps is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five years or receive a penalty of not more than ten thousand dollars, or both.

D. Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
La. Rev. Stat. § 47:463.151 — LA Code / Code revised-statutes / Title 47 / Section 463.151
Special prestige license plate; "Equine Promotion"
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 "Equine Promotion" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The special prestige license plate shall be known as the "Equine Promotion" license plate and shall bear the likeness of the head and upper body of a riding horse on the left side of the license plate. The "Louisiana" name logo shall be at the top of the license plate. The center of the plate shall display a number, with the first issued plate displaying the number one, and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Horse Enthusiast" or similar. The remainder of the plate shall be designed in consultation with the Performance Horse Association.

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

D. 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-six dollars for each plate, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative cost.

E. The annual royalty fee of twenty-six dollars shall be collected by the department and forwarded to the Louisiana Performance Horse Association, who shall use the money received from the sale of the license plate solely for the purposes of funding scholarships in Louisiana for individuals attending post-secondary institutions of higher learning who excel in breeding, showing, and competition of horses, for equine rescue, breeding incentives, competition purse money, provided that costs of administration, marketing, advertising, and other promotional activities shall not exceed ten percent of funds received.

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

Acts 2010, No. 991, §1.
La. Rev. Stat. § 47:490.7 — LA Code / Code revised-statutes / Title 47 / Section 490.7
Military honor license plates for veterans and retired veterans
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, vans, motorcycles, recreational vehicles, and noncommercial passenger vehicles which have been converted to personal use which may be issued to any veteran or retired veteran of the armed forces of the United States upon the veteran's application. The military honor license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, said plate shall bear the name of the appropriate branch of the armed service and shall designate either "US VETERAN" or "RETIRED US VETERAN" as the case may be.

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

C.(1) Except as provided in Paragraph (2) of this Subsection, the military honor license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, vans, motorcycles, and recreational vehicles registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued and by him returned to the issuing official.

(2) The military honor license plates shall be used upon noncommercial vehicles once used as commercial passenger vehicles as defined in R.S. 47:466 which have been converted for personal use registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom it is issued and by him returned to the issuing official.

D. The secretary shall promulgate such rules and regulations as necessary to implement the provisions of this Section. Oversight review of the secretary's proposed rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.

Acts 2005, No. 365, §1, eff. June 30, 2005.
La. Rev. Stat. § 47:463.73 — LA Code / Code revised-statutes / Title 47 / Section 463.73
Special prestige license plates; Louisiana parochial, public, and private high schools
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the Louisiana parochial, public, and private high schools which have a minimum of one hundred applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the respective high school student council subject to the approval of the respective high school principal, provided that it is in compliance with R.S. 47:463(A)(3).

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

C.(1) The charge for the plate shall be the standard motor vehicle license fee imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs.

(2) A royalty fee of twenty-five dollars for the use of the institution's design by the department shall be paid for each license plate issued as provided in this Section. At the option of any Louisiana parochial, public, or private high school, this royalty fee shall be collected annually by the department.

D. The royalty fee collected by the department for each public high school prestige license plate shall be paid to the respective school board of the school for which the plate was issued and the school board shall forward such fee to the institution. Royalty fees collected for parochial or private high school prestige license plates shall be forwarded directly to such parochial or private high school. The fees shall be used solely for school and instructional activities.

E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees for these plates, the transfer and disposition of such license plates, the colors available, and the design criteria.

F. Upon the signing of a contract authorizing the use of the logo of any parochial, public, or private high school, the secretary of the Department of Public Safety and Corrections shall establish prestige plates for such high school in accordance with the provisions of this Section. The contract shall include an agreement on the part of the school to use the royalty fee as provided in Subsection D of this Section.

G. The secretary shall establish special prestige license plates for Archbishop Hannan High School, Jesuit High School, Mount Carmel Academy, the Academy of the Sacred Heart, Saint Katharine Drexel Preparatory School, Acadiana High School, Baker High School, East Feliciana High School, Glen Oaks High School, Neville High School, Carroll High School, Brusly High School, Port Allen High School, Covington High School, Scotlandville Magnet High School, St. Michael the Archangel High School, St. Mary's Dominican High School, St. Edmund Catholic School, St. Paul's School, St. Scholastica Academy, St. Mary's Academy, and any other parochial, public, or private Louisiana high school in accordance with the provisions of this Section as it was enacted.

Acts 1999, No. 945, §1; Acts 2007, No. 434, §1; Acts 2010, No. 22, §1, eff. July 1, 2010; Acts 2014, No. 76, §1; Acts 2014, No. 847, §1; Acts 2017, No. 118, §1, eff. Jan. 1, 2018; Acts 2018, No. 70, §1; Acts 2018, No. 71, §1; Acts 2018, No. 78, §1; Acts 2018, No. 80, §1; Acts 2018, No. 81, §1; Acts 2018, No. 287, §1; Acts 2018, No. 389, §1; Acts 2019, No. 18, §1; Acts 2023, No. 167, §1; Acts 2024, No. 118, §1; Acts 2024, No. 141, §1.
La. Rev. Stat. § 47:297.5 — LA Code / Code revised-statutes / Title 47 / Section 297.5
Exemption from income; payments received from the Louisiana Military Family Assistance Fund
Status: in_force

Payments or awards made to activated military personnel or family members of activated military personnel under Part III of Chapter 2 of Title 46 of the Louisiana Revised Statutes of 1950, the Louisiana Military Family Assistance Fund, are exempt from the tax imposed by this Part.

Acts 2005, No. 151, §3, eff. June 28, 2005.
La. Rev. Stat. § 47:821 — LA Code / Code revised-statutes / Title 47 / Section 821
Definitions
Status: in_force

A. The terms used in this Chapter shall be defined as provided in R.S. 30:2004 and R.S. 30:2173, with R.S. 30:2173 governing in any case of conflict between them, unless another definition is specifically provided or a definition is specifically modified herein.

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

(1) "Disposal" means the discharge, deposit, injection, dumping or placing of any hazardous waste as defined in this Section, into or on any land or water in a hazardous waste disposal facility in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. The term disposal shall include the disposal of residue resulting from incineration of hazardous waste. Storage in excess of ninety days shall be presumed to constitute disposal for purposes of collection of the tax but shall not subject those hazardous wastes stored in excess of ninety days to additional taxation when ultimately disposed.

(2) "Disposer" means any person who disposes of or who receives for disposal the hazardous waste of a generator.

(3) "Dry weight ton" means a ton of hazardous waste excluding the weight of the water (H 2 0) and for underground injection shall include no more than one percent (1%) of the inorganic solids contained in the hazardous waste.

(4) "Generate hazardous waste" means the act or process of producing hazardous waste or the act of first causing the hazardous waste to become subject to regulation by the Department of Environmental Quality.

(5) "Generator of hazardous waste" means any person whose act or process produces hazardous waste or whose act first causes a hazardous waste to become subject to regulation by the Department of Environmental Quality.

(6)(a) "Hazardous waste" means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality; except that the term hazardous waste shall not include special waste as defined in this Section.

(b) "Extremely hazardous waste" means certain hazardous wastes which have been listed in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality, LAC 33:V.4901 as Acute Hazardous Wastes, which are the P wastes listed in Table 3, or those toxic wastes, which are the U wastes listed in Table 4 because of toxicity or reactivity and which do not meet treatment standards, where treatment standards are established in the hazardous waste regulations of the Department of Environmental Quality.

(7) "Special waste" means and includes the following:

(a) Spent bauxite (red mud) resulting from production of alumina.

(b) Byproduct gypsum and related wastes resulting from the production of phosphoric acid, phosphate fertilizers, and hydrofluoric acid.

(c) Coal residue (bottom ash and slag, fly ash and flue-gas emission control waste) after use as a boiler fuel.

(d) Cement kiln dust.

(e) Industrial waste water in a NPDES treatment train when that train includes ponds, impoundments, or similar facilities.

(8) "Surface impoundment" or also termed "impoundment" means a facility or part of a facility which is a natural topographic depression, man-made excavation, or diked area formed primarily of earthen materials (although it may be lined with man-made materials) which is designed to hold an accumulation of liquid wastes or wastes containing free liquids, and which is not an injection well. Examples of surface impoundments are holding, storage, settling, and aeration pits, ponds, and lagoons.

(9) "Tax" means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context.

(10) "Taxpayer" means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. Acts 1984, No. 104, §1; Acts 1988, No. 655, §1, eff. July 1, 1988; Acts, 1989, 2nd Ex. Sess., No. 2, §1, eff. July 14, 1989; Acts 1990, No. 391, §1, eff. Aug. 1, 1990.
La. Rev. Stat. § 47:1437 — LA Code / Code revised-statutes / Title 47 / Section 1437
Effect of final judgment
Status: in_force

A. When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty, the amount shall be paid by the taxpayer upon notice and demand from the collector, and shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle III of this Title for a local collector.

B. When the decision or judgment of the board which has become final contains a finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the collector shall promptly enter the credit or make the refund, as the case may be, or otherwise comply with the terms of the final judgment.

C. In addition to the remedies provided for in this Section, or in any other applicable law, a final decision or judgment of the board may also be enforced in any manner provided by law for a final judgment of a district court. A writ of mandamus may also be issued to enforce provisions of Subsection B of this Section relating to final judgments.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:338.155 — LA Code / Code revised-statutes / Title 47 / Section 338.155
St. Tammany Parish Police Jury; sales tax levy authorized
Status: in_force

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

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

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

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

E. The proceeds from said tax shall be deposited in the general fund of the parish of St. Tammany.

Added by Acts 1974, No. 265, §1; Redesignated from R.S. 33:2738.47 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1671 — LA Code / Code revised-statutes / Title 47 / Section 1671
Authority to sign certain documents; validity; conclusive presumption
Status: in_force

A. Any return, statement, declaration, waiver, agreement, form, or other document required or permitted to be made or written, relative to matters subject to the jurisdiction of the Department of Revenue, shall be signed by the individual, person, or persons having the authority to sign such document, in accordance with forms or regulations prescribed by the secretary of the Department of Revenue. The provisions of this Section shall apply to all signatures, including signatures in digital or other electronic form.

B. Notwithstanding any provision of law to the contrary, the fact that an individual's name is signed to a return, statement, declaration, waiver, agreement to suspend prescription, installment agreement, settlement agreement, collateral agreement, offer in compromise, form, or any other document filed, entered into, or executed with the secretary, for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, interest, and other charges due the state that have been delegated to the secretary of the Department of Revenue, shall create a conclusive presumption that the document was actually signed by the individual. The word "individual" means a natural person.

C.(1) Notwithstanding any provision of law to the contrary, any return, statement, declaration, waiver, agreement to suspend prescription, installment agreement, settlement agreement, collateral agreement, offer in compromise, or any other document filed, or executed or entered into with the secretary and signed by a representative of a legal entity, for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, interest, and other charges due the state that have been delegated to the secretary of the Department of Revenue, shall create a conclusive presumption that such representative is authorized to sign on behalf of such legal entity. This conclusive presumption shall not be invalidated as to the legal entity by any lack of authority, power, or capacity of the signing representative. The fact that the name of the representative is signed on the document by such representative shall have the same force and effect as the act of the legal entity and shall be binding upon such legal entity.

(2) The term "legal entity" shall include but is not limited to a corporation, partnership, limited partnership, partnership in commendam, limited liability partnership, member-managed limited liability company, manager-managed limited liability company, sole proprietorship, deceased taxpayer's estate, or succession of a deceased taxpayer.

(3) The term "representative" shall include but is not limited to president, vice president, chief executive officer, chief financial officer, secretary, treasurer, comptroller, controller, tax officer, tax manager, partner, general partner, member, fiduciary, attorney, certified public accountant, executor, receiver, administrator, trustee, tutor, or any other legal representative.

D. Any legal entity may designate a person, referred to as a "designated tax matters person", who is also authorized to sign any of the documents described in this Section on behalf of such legal entity or any other member of the same affiliated group, as that term is defined in Section 1504 of the Internal Revenue Code. The procedure for making this designation shall be promulgated by the secretary of the Department of Revenue in accordance with regulations to be adopted by the secretary.

E. The provisions of this Section shall also apply to Chapter 2-D of this Subtitle.

Acts 2008, No. 750, §1, eff. July 6, 2008.
La. Rev. Stat. § 47:104 — LA Code / Code revised-statutes / Title 47 / Section 104
Taxpayer to keep records, etc.
Status: in_force

Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time prescribe.

Whenever, in the judgment of the collector necessary, he may require any person, by notice served upon him to make a return, render under oath such statements, or keep such records, as the collector deems sufficient to show whether or not such person is liable to a tax under this Chapter.
La. Rev. Stat. § 47:1980 — LA Code / Code revised-statutes / Title 47 / Section 1980
Revised Statutes 1980
Status: repealed

§§1980-1986. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:116 — LA Code / Code revised-statutes / Title 47 / Section 116
Declarations of estimated income tax by individuals
Status: in_force

A. Requirement of declaration. Every individual whose Louisiana income tax liability can reasonably be expected to exceed two hundred dollars for declarations of estimated tax for income tax years starting prior to January 1, 2001, and one thousand dollars for declarations of estimated tax for income tax years starting on and after January 1, 2001, after deducting all allowable credits shall be liable for filing of a declaration of estimated tax.

B. Joint declaration by husband and wife. In the case of a husband and wife, a single declaration under this Section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if the husband or the wife is separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not filed for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them.

C. Estimated tax. For purposes of this Chapter the term "estimated tax" means the amount which the individual estimates as the amount of the income tax imposed by this Chapter for the taxable year, minus the amount which the individual estimates as the sum of any credits allowable against 1 tax.

D. Contents of declaration. The declaration shall contain such pertinent information as the collector may require.

E. Amendment of declaration. An individual may make amendments of a declaration filed during the taxable year under regulations prescribed by the collector.

F. Return as declaration or amendment. If on or before January thirty-first, or March first, in the case of an individual referred to in R.S. 47:117(B), relating to income from farming, of the succeeding taxable year the taxpayer files a return for the taxable year for which the declaration is required and pays in full the amount computed on the return as payable, then, under regulations prescribed by the secretary such return shall be considered as the amendment of the declaration permitted by Subsection E to be filed on or before January fifteenth only if the declaration is not required to be filed during the taxable year, but is required to be filed on or before January fifteenth, such return shall be considered as such declaration; and if the tax shown on the return, reduced by the sum of any credits allowable against 1 tax is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof.

G. Short taxable years. An individual with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the collector.

H. Estates and trusts. The provisions of this Section shall not apply to an estate or trust.

Added by Acts 1960, No. 342, §1. Amended by Acts 1974, No. 189, §1; Acts 1975, No. 502, §1; Acts 2001, No. 203, §1, eff. May 31, 2001; Acts 2004, No. 900, §1, eff. Jan. 1, 2005.

1 As appears in enrolled bill. Should be "against the tax".
La. Rev. Stat. § 47:490.4 — LA Code / Code revised-statutes / Title 47 / Section 490.4
Military honor license plates for certain disabled veterans
Status: in_force

A. For the purpose of this Section, a qualified disabled veteran shall include any veteran who has a service-connected disability of fifty percent or more and who is a resident of this state.

B. Upon the application of a qualified disabled veteran, the secretary shall issue to such veteran a military honor license plate, restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, to be used in lieu of the regular motor vehicle registration license plate. The military honor license plate shall contain the designation "DV" and shall bear the international symbol of accessibility followed by such numbers as the secretary finds expedient. The applicant shall comply with all state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a qualified disabled veteran as shall be acceptable to the secretary.

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

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

E. The secretary may issue a military honor license plate, as provided for in this Section, for each vehicle registered in the applicant's name, and the holder of such license plate shall be accorded the same privileges as holders of license plates for persons with mobility impairments. The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1), which bears the international symbol of accessibility, to any disabled veteran who has or is issued such a plate and who requests the hang tag. No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements applicable to hang tags issued pursuant to R.S. 47:463.4. However, lost, destroyed, or mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C), including payment of the reissuance fee. A person using the hang tag in a vehicle with a disabled veteran license plate is not required to obtain or possess a mobility impairment driver's license or identification card.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 700, §1; Acts 2014, No. 579, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:1412 — LA Code / Code revised-statutes / Title 47 / Section 1412
Rules of evidence
Status: in_force

The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.
La. Rev. Stat. § 47:479.1 — LA Code / Code revised-statutes / Title 47 / Section 479.1
Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
Status: in_force

No dealer in new vehicles shall be required to pay the registration, title, and license fee or tax when registering a new vehicle withdrawn from inventory and furnished to any secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services.

Added by Acts 1978, No. 637, §1; Acts 2011, No. 294, §4.
La. Rev. Stat. § 47:2247 — LA Code / Code revised-statutes / Title 47 / Section 2247
Extinguishment of tax lien held by political subdivisions
Status: in_force

The person extinguishing a tax lien held by a political subdivision or redeeming property adjudicated to a political subdivision shall pay the termination price or redemption price, as applicable, together with the actual costs incurred by the political subdivision for all certified mail or commercial carrier, publication of notice, or personal services of notices in complying with the applicable provisions of law, including, without limitation, determination of tax lien auction parties or tax sale parties and the notification of such persons of the subsequent transaction as allowed by law.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1483 — LA Code / Code revised-statutes / Title 47 / Section 1483
Payment of approved claims; notification to the legislature; offset of certain claims
Status: in_force

A. If a claim that equals or exceeds one hundred thousand dollars is approved by the Board of Tax Appeals, the chairman of the board, giving all of the facts and circumstances in connection with the approved claim, shall report the judgment to the legislature for its consideration as provided for in this Part. Any claim approved by the Board of Tax Appeals that is less than one hundred thousand dollars shall be paid in accordance with the provisions of Subsection B of this Section. If a claim accrues to more than one person, and the claim is determined by the board to be properly due and owing, payment to the party or parties asserting the claim before the board shall not be denied because of the failure or refusal of others to join in and assert the claim; however, only the portion due the claimant or claimants shall be paid.

B.(1) Any judgment issued by the board for the payment of an approved claim when the amount approved is less than one hundred thousand dollars shall be paid out of current collections without interest following submission to the secretary. The total amount of judgments paid in a fiscal year from current collections pursuant to this Subsection shall not exceed two million dollars, unless a higher amount for that fiscal year is approved by the commissioner of administration and the Joint Legislative Committee on the Budget.

(2) The payment of judgments for approved claims shall be paid by the secretary in the order in which the claims were approved by the board. If the total amount of claims approved by the board and authorized for payment under this Section exceeds the amount authorized pursuant to Paragraph (1) of this Subsection in a fiscal year, the payment of any excess claims shall be issued in the subsequent year in the same order of priority and with priority over any claims subsequently approved by the board.

C. When the board has approved a claim against the state for erroneous payments of state taxes and the claim is not paid in full pursuant to this Section, is not paid pursuant to any provision of R.S. 47:1484, or is not fully appropriated during the next regular session of the legislature following the date of the board's approval, the secretary and the claimant may agree that the payment of the claim may be taken as a nonrefundable offset against the particular tax at issue. If this offset exceeds the amount of taxes due for the claimant, any unused amount may be carried forward against subsequent tax liability for the same tax for a period not to exceed five years. The provisions of this Subsection shall not apply if the amount of the claim exceeds one million dollars.

D. Repealed by Acts 2022, No. 564, §2, eff. June 17, 2022.

Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2022, No. 564, §§1, 2, eff. June 17, 2022; Acts 2024, No. 241, §1, eff. May 23, 2024.
La. Rev. Stat. § 47:338.146 — LA Code / Code revised-statutes / Title 47 / Section 338.146
Tax as additional
Status: in_force

Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including, but not by way of limitation, any sales tax which may be levied on July 27, 1966 by authority of R.S. 47:338.85, and said additional sales tax shall be administered and collected by the board in accordance with the provisions hereof in the manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The board may, if it so desires, collect the said additional sales tax in conjunction with any one-half of one per cent sales and use tax which may be on July 27, 1966 levied and collected by the board in accordance with the provisions of R.S. 47:338.85.

Acts 1966, No. 264, §3; Redesignated from R.S. 33:2738.23 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1603 — LA Code / Code revised-statutes / Title 47 / Section 1603
Waiver of penalty for delinquent filing or delinquent payment
Status: in_force

A.(1) If the action or failure to act resulting in a penalty pursuant to R.S. 47:1602 or 1602.1 is attributable, not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the secretary of the Department of Revenue, the secretary may remit or waive payment of the whole or any part of the specific penalty provided for such failure.

(2)(a) In order to promote the effective administration of the tax laws of this state, the secretary may promulgate rules and regulations pursuant to the Administrative Procedure Act concerning the waiver of penalties, including but not limited to the establishment of a voluntary disclosure program.

(b) Notwithstanding any provision of law to the contrary, in any case where the secretary and the taxpayer have entered into a valid and enforceable voluntary disclosure agreement, the secretary may remit or waive the payment of the whole or any part of the penalties provided for in this Subtitle.

(3) Until December 31, 2015, in any case when the penalty exceeds twenty-five thousand dollars, it can be waived by the secretary only after approval by the Board of Tax Appeals. However, the secretary's waiver of a penalty as part of a voluntary disclosure program shall not require the approval of the board. Notwithstanding the provisions of R.S. 47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand dollars shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.

B. With the exception of those situations when, in the opinion of the secretary, the taxpayer has acted in bad faith or with intentional disregard for the laws of the state or the regulations of the department, for any taxable year ending on or after December 31, 1996, a reasonable cause for purposes of Subsection A of this Section shall be presumed to exist by the secretary of the Department of Revenue under the following circumstances:

(1) An individual taxpayer or corporate taxpayer that is not a large corporation satisfies the requirements of R.S. 47:103(D), relative to extensions for filing of an individual or corporate tax return and the excess of the amount of tax shown on the taxpayer's individual or corporate income tax return, over the amount of tax paid on or before the regular due date of the return by virtue of taxes withheld by the taxpayer, payments made pursuant to the declaration of estimated tax, and the payment in full of estimated tax liability, is no greater than ten percent of the amount of tax shown on the individual's applicable Louisiana income tax return. Any balance due shown on the taxpayer's individual or corporate income tax return is remitted with the return.

(2) Any individual taxpayer or corporate taxpayer that is not a large corporation satisfies any of the requirements as provided by law, relative to notice to the secretary of federal tax adjustments, and the taxpayer files an amended Louisiana individual income tax return based upon the adjustments to the federal income tax return, and pays the additional tax shown thereon, plus applicable interest accrued thereon pursuant to R.S. 47:1601, within ninety days after the federal adjustments have been made and accepted by the taxpayer, provided that if the taxpayer does not receive a statement of the federal adjustments until after he accepts the adjustments, he shall have ninety days from the receipt of such statement within which to file the amended Louisiana income tax return and pay the tax shown thereon, plus applicable interest.

(3) The Louisiana income tax return of any individual taxpayer or any corporation that is not a large corporation is adjusted as the result of an audit by the Department of Revenue if within sixty days after the Louisiana audit adjustments have been made and accepted by the taxpayer, the taxpayer pays the additional tax due, plus applicable accrued interest thereon pursuant to R.S. 47:1601.

C. For purposes of this Section, the term "large corporation" means any corporation, or predecessor corporation, which had taxable income of one million dollars or more for any taxable year in the three taxable years immediately preceding the taxable year involved.

Amended by Acts 1958, No. 439, §1; Acts 1981, No. 845, §1, eff. Aug. 2, 1981; Acts 1986, No. 43, §1, eff. Oct. 1, 1986; Acts 1987, No. 8, §1, eff. Oct. 1, 1987; Acts 1995, No. 422, §1; Acts 1997, No. 248, §1, effective for taxable periods beginning after December 31, 1996; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:338.67 — LA Code / Code revised-statutes / Title 47 / Section 338.67
Division of avails or proceeds of tax; uses
Status: in_force

The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the parish between the parish, the parish school board and the several incorporated cities, towns and villages in the parish, or any one or more of them, in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of R.S. 47:338.65. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.

Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §1; Acts 1961, No. 64, §1; Acts 1965, No. 134, §2; Redesignated from R.S. 33:2723 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:818.34 — LA Code / Code revised-statutes / Title 47 / Section 818.34
Estimate of amount of taxes due and unpaid
Status: in_force

Whenever any terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender neglects or refuses to make and file any report for any calendar month, as required by this Subpart, or files an incorrect or fraudulent report, or is in default in the payment of any fuel taxes and penalties thereon, the secretary shall, from any information he may be able to obtain from his office or elsewhere, estimate the number of gallons of gasoline or diesel fuel for which the terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender is liable for taxes under this Subpart, and the amount of taxes due and payable thereon, to which shall be added penalties and interest as provided in the administrative provisions.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:351.1 — LA Code / Code revised-statutes / Title 47 / Section 351.1
Occupational license tax refunds
Status: in_force

Any taxpayer may apply to the collector for a refund of occupational license tax paid that was not due. A taxpayer may appeal the collector's action on a claim for refund to the Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).

Acts 2016, No. 335, §1, eff. June 5, 2016.
La. Rev. Stat. § 47:6030 — LA Code / Code revised-statutes / Title 47 / Section 6030
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:463.132 — LA Code / Code revised-statutes / Title 47 / Section 463.132
Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall, in accordance with the provisions of this Section, establish and issue special prestige license plates, to be known as the Motorcycle Awareness Campaign plates, for both motorcycles and other motor vehicles. The plate for motorcycles shall be designed for use only on motorcycles and shall be established and issued if there is a minimum of one thousand applicants for the plate. The plate for other motor vehicles shall be restricted for use on passenger cars, pickup trucks, vans, and recreational vehicles and shall be issued if there is a minimum of one thousand applicants for the plate. The secretary shall design the plates, and the plates shall bear the logo of a motorcycle and the letters "MAC" and the words "Motorcycle Awareness Campaign".

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

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

D. The monies received from the additional twenty-five dollar fee for each prestige license plate shall be disbursed to the Motorcycle Awareness Campaign and be used to promote public awareness and safe operation of motorcycles on highways by means of billboards and television and radio campaigns.

E. The secretary shall establish such rules and regulations for each plate as are necessary to implement the provisions of this Section.

Acts 2006, No. 303, §1.
La. Rev. Stat. § 47:322.12 — LA Code / Code revised-statutes / Title 47 / Section 322.12
Disposition of certain collections in Cameron 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 Cameron 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 Cameron Parish Tourism Development Fund as provided in and subject to the provisions of R.S. 47:302.25.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:77 — LA Code / Code revised-statutes / Title 47 / Section 77
Items not deductible; miscellaneous
Status: in_force

Except as provided by R.S. 47:59.1, in computing net income, no deduction shall in any case be allowed in respect of:

(1) Personal, living, or family expenses;

(2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate, except as provided in R.S. 47:67;

(3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made;

(4) Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business, carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.

Amended by Acts 1954, No. 162, §2; Acts 1958, No. 169, §1; Acts 1994, No. 11, §1, eff. June 7, 1994.
La. Rev. Stat. § 47:6301 — LA Code / Code revised-statutes / Title 47 / Section 6301
Credit; donations to school tuition organizations
Status: in_force

A.(1) For donations made on or after January 1, 2018, there shall be allowed a nonrefundable income tax credit for donations a taxpayer makes during a taxable year to a school tuition organization that provides scholarships to qualified students to attend a qualified school. In order to qualify for the credit, the donation shall be made by a taxpayer who is required to file a Louisiana income tax return. The amount of the credit shall be equal to the actual amount of the taxpayer's donation used by a school tuition organization to fund a scholarship to a qualified student, which shall not include administrative costs.

(a) The credit may be used in addition to any federal tax credit or deduction earned for the same donation. However, a taxpayer shall not receive any other state tax credit, exemption, exclusion, deduction, or any other tax benefit for which the taxpayer has received a tax credit under this Section.

(b) In the event that the tax credit earned pursuant to this Section exceeds the total tax liability of the taxpayer in the taxable year, the amount of the credit not used as an offset against such tax liability in the taxable year may be carried forward as a credit against subsequent income tax liabilities for a period not to exceed three taxable years.

(2) The credit shall be earned when the donation is made.

(3) In order for a donation from a taxpayer to qualify for the credit, the donation shall be used by the school tuition organization to provide scholarships for tuition and fees for students to attend a qualified school in accordance with the provisions of this Section. No more than five percent of a donation shall be used by the school tuition organization for administrative or promotional costs. No scholarship shall be designated, referred to, or in any way named after a private entity nor shall any donation be earmarked by a donor to provide a scholarship for a particular qualified student or a particular qualified school. However this Paragraph shall not prohibit a donation being earmarked for a student with a disability. A student shall be considered to have a disability if such student is evaluated according to state and federal regulation or policy and is deemed to have a mental disability, hearing loss (including deafness), multiple disabilities, deaf-blindness, speech or language impairment, visual impairment (including blindness), emotional disturbance, orthopedic impairment, other health impairment, specific learning disability, traumatic brain injury, dyslexia and related disorders, or autism, and as a result requires special education and related services.

B.(1)(a) For purposes of this Section, the term "school tuition organization" shall mean a tax exempt organization organized under Section 501(c)(3) of the Internal Revenue Code which adheres to the requirements of this Section. The amount of scholarships awarded by a school tuition organization shall equal the amount of donations the organization receives from taxpayers, minus allowable administrative or promotional costs. No less than ninety-five percent of the monies received by the school tuition organization from taxpayer donations for scholarships shall be used to provide scholarships to students for attendance at a qualified nonpublic school or a public elementary or secondary laboratory school operated by a public college or university of their parent's choice. In addition, a school tuition organization shall provide educational scholarships to students without limiting available scholarships to students of only one qualified school.

(b) The maximum amount for a scholarship provided by the school tuition organization to a qualified student in kindergarten through eighth grade shall not exceed actual tuition and mandatory fees or eighty percent of the state average Minimum Foundation Program per pupil funding amount for the previous year, whichever is less, and the maximum amount for a scholarship for a qualified student in ninth through twelfth grades shall not exceed ninety percent of the state average Minimum Foundation Program per pupil funding amount for the previous year, whichever is less.

(c) A school tuition organization which provides scholarships to qualified students shall do all of the following:

(i) Notify the Department of Education of its intent to provide educational scholarships to qualified students attending qualified schools.

(ii) Provide documentary evidence to the Department of Education that it has been granted an exemption from federal income tax and is established as an organization described in Section 501(c)(3) of the Internal Revenue Code.

(iii) Document the eligibility of each qualified student for each year that a qualified student receives a scholarship.

(iv) Provide scholarships to qualified students on a first-come, first-served basis, with priority given to students who received a scholarship from the school tuition organization or the Student Scholarships for Educational Excellence Program in the previous year.

(v) Distribute scholarship payments on a quarterly basis of each year as payments made out to a parent of a qualified student which are sent to the qualifying school where the student is enrolled. The parent shall approve the payment for deposit into the account of the school. If payment is made by check, the parent may endorse the check electronically. The parent shall not designate any entity or individual associated with the school as the parent's attorney to endorse a scholarship check. Any parent who receives payments in accordance with the provisions of this Section shall not be allowed to claim the amount received as any other credit, deduction, exemption, or rebate under this Title. If a student who has received a scholarship ceases to be enrolled in a qualified school, the school shall immediately notify the respective student tuition organization and the Department of Education that the student is no longer enrolled. Upon receipt of such notification, the student tuition organization shall cease making payments to the school for that student.

(vi) Provide certification to the Department of Education that scholarships have been issued within thirty days of issuing the scholarships. This certification shall include a list of the taxpayers whose donations to the school tuition organization funded the scholarships, the amount of each taxpayer's donation used to fund a scholarship, as well as all other documentation required by the Department of Education, as established in rules and regulations.

(vii) Perform criminal background checks on all of its employees and board members according to the provisions of R.S. 15:587.1. A person who has been convicted of or has entered a plea of nolo contendere to a crime listed in R.S. 15:587.1 may not be employed by, or be a board member of, a school tuition organization. The Department of Education shall bar a school tuition organization from participating in the credit authorized under this Section if the school tuition organization fails to comply with the requirements of this Item.

(viii) Ensure that scholarships granted to qualified students are portable during the school year and can be used at any qualifying school served by the school tuition organization that accepts a qualified student. If the parent of a qualified student who is receiving a scholarship desires the student to move to a new qualified school served by the school tuition organization during a school year, the scholarship amount may be prorated.

(ix) Provide a public report to the Department of Education which contains information regarding all scholarships awarded or granted in the previous state fiscal year. The report shall be prepared by a certified public accountant and shall be submitted to the department no later than the first day of January each year. The report shall contain the name and address of the school tuition organization, the total number and total dollar amount of donations received during the previous state fiscal year, the total number and total dollar amount of educational scholarships awarded to qualified students, the total amount expended on administrative costs, and the percentage breakdown of donations expended on scholarship and administrative costs during the previous state fiscal year. The report shall include the actual tuition and fee amounts published by the qualifying schools which enrolled a student with a scholarship from that school tuition organization. The report shall also contain the total amount of contributions received by the school tuition organization, the total amount of contributions made by each contributor during the previous calendar year, and the social security number or Louisiana taxpayer identification number of each contributor. Failure of a student tuition organization to report all information required in this Item to the Department of Education by the first day of January, unless granted an extension of no more than thirty days by the Department of Education for good cause, shall be deemed sufficient noncompliance of this Section and shall result in the tuition organization being barred from participating in the credit authorized under this Section for the current school year and the upcoming school year. An electronic format of this report shall be furnished to the Department of Revenue by the Department of Education on or by the first day of February of each year.

(x) Annually demonstrate its financial accountability through a financial information report that complies with uniform financial accounting standards. The report shall be prepared by a certified public accountant and shall be submitted to the Department of Education. The report shall contain a certification from an auditor that the report is free of material misstatements.

(xi) The school tuition organization shall adequately advertise the availability of scholarships to the public, with an emphasis on notifying parents of students in public schools that received a letter grade of "F" or "D", in the manner provided for in rules and regulations which shall be promulgated by the Department of Education in accordance with the Administrative Procedure Act.

(xii) Shall annually pay out or reserve for scholarships at least seventy-five percent of all funds from donations. In order for a reservation of funds to qualify under this Item, the funds are required to be designated for a specific student who is awarded a scholarship for the next school year or for multiple school years. On July first of each year, the school tuition organization shall make an accounting of all funds received as donations during the previous calendar year and retained from the year before the previous calendar year. Any donated funds retained by a school tuition organization as of July first that exceed twenty-five percent of all funds available from donations from all prior calendar years shall be remitted to the Department of Education for deposit into the state general fund.

(2)(a) For purposes of this Section, a "qualified school" shall mean a nonpublic elementary or secondary school in this state which is approved, provisionally approved, or probationally approved by the Board of Elementary and Secondary Education and which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al., 425 F. Supp 528. A "qualified school" shall also include a public elementary or secondary laboratory school operated by a public college or university in this state. A qualified school shall do all of the following:

(i) Conduct criminal background checks on its employees and exclude from employment any person not permitted by state law to work in a nonpublic school or a public elementary or secondary laboratory school operated by a public college or university. The Department of Education shall bar an otherwise qualified school from participating in the credit authorized under this Section if the otherwise qualified school fails to comply with the requirements of this Item.

(ii) Using funds retained for administrative costs by the school tuition organization, annually administer either any examination in English Language Arts and mathematics required pursuant to the school and district accountability system at the prescribed grade level or a nationally norm-referenced test or assessment approved by the state board; however, the Department of Education shall not incur any expense for the administration of the state tests to students applying for tuition scholarships from a school tuition organization. The qualified school shall provide the parents of each student who was tested with a copy of the student's test results on an annual basis, beginning with the first year the student is tested.

(iii) If more first-time qualified students who are otherwise eligible apply than there are seats available, conduct a random selection process that ensures all qualified and otherwise eligible students an equal chance for admission; however, the qualified school may give preference for the following:

(aa) Siblings of students already enrolled in the qualified school.

(bb) Qualifying students who had previously enrolled at a different qualified school and who are otherwise eligible.

(iv) Admit qualified students for enrollment based on the letter grade of the public school for which the qualified student was attending or would have attended. Qualified students from public schools that received a letter grade "F" or "D" or any variation thereof shall be given the first priority.

(v) Not charge a higher total tuition and fee amount to a qualified student than is charged to all students enrolled at the school.

(vi) Annually provide to each school tuition organization who has provided a scholarship to a student enrolled in that school the actual tuition and fee amounts charged to all students.

(b) Any qualified school that receives more than fifty thousand dollars in scholarship donations from a school tuition organization shall demonstrate its financial viability by filing, prior to the start of a school year, a surety bond payable to the school tuition organization in an amount equal to the aggregate amount of donations expected to be received during the school year or by filing, prior to the start of a school year, financial information with the qualified school tuition organization demonstrating its financial viability; however, a qualified school which has been in business for more than five years shall not be required to post a surety bond.

(c) Enrollment of scholarship recipients in a qualified school under the provisions of this Section and under the provisions of the Student Scholarships for Educational Excellence Program that has been approved, provisionally approved, or probationally approved for less than two years shall not exceed twenty percent of such school's total student enrollment.

(3)(a) For purposes of this Section, a "qualified student" shall mean a child who is a member of a family that resides in Louisiana with a total household income that does not exceed an amount equal to two hundred fifty percent of the federal poverty level based on the federal poverty guidelines established by the federal office of management and budget and who meets any of the following:

(i) Is a student who is entering kindergarten for the first time.

(ii) Is a student who attended a public school the previous year.

(iii) Is a student who received a scholarship from a school tuition organization or the Student Scholarships for Educational Excellence Program for the previous school year.

(b) Any qualified student receiving a scholarship from a school tuition organization pursuant to the provisions of this Section may receive any other publicly funded scholarship, voucher, or other form of financial assistance specific to that student for purposes of attending a nonpublic school; furthermore, a qualified student may receive scholarships from multiple school tuition organizations not to exceed the lesser of actual tuition and mandatory fees at the qualified school or eighty percent of the state average Minimum Foundation Program per pupil funding amount for the previous year in the case of a qualified student enrolled in kindergarten through eighth grade, or ninety percent of the state average Minimum Foundation Program per pupil funding amount for the previous year in the case of a qualified student enrolled in ninth through twelfth grade. The sum of scholarships received by each qualified student from school tuition organizations and any other publicly funded scholarship, voucher, or other form of financial assistance specific to that student for purposes of attending a nonpublic school shall not exceed the actual tuition and fees at the qualified school.

(4) For purposes of this Section, a "parent" shall mean a guardian, custodian, or other person with authority to act on behalf of the child.

C.(1)(a) The Department of Education shall promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act, as are necessary to implement the provisions of this Section.

(b) The Department of Education shall approve the application used by a school tuition organization in awarding scholarships to qualified students.

(c) The Department of Education shall certify and issue a receipt to a taxpayer indicating the actual amount of the taxpayer's donation to a school tuition organization which was used to fund a scholarship after all of the requirements of Paragraph (A)(2) of this Section have been satisfied.

(d)(i) The Department of Education shall verify that each qualified student has received scholarships from school tuition organizations not to exceed the lesser of actual tuition and fees at the qualified school or eighty percent of the state average Minimum Foundation Program per pupil funding amount for the previous year in the case of a qualified student enrolled in kindergarten through eighth grade, or ninety percent of the state average Minimum Foundation Program per pupil funding amount for the previous year in the case of a qualified student enrolled in ninth through twelfth grade. The Department of Education shall verify that the sum of scholarships received by each qualified student from school tuition organizations and any other publicly funded scholarship, voucher, or other form of financial assistance specific to that student for purposes of attending a nonpublic school does not exceed the actual tuition and fees at the qualified school. If the total amount of scholarships received from school tuition organizations by a qualified student has exceeded one of these amounts, as applicable, the school tuition organization that had awarded the scholarship that caused the student's total scholarship amount to exceed this amount shall refund the state the difference.

(ii) The Department of Education shall verify that each student receiving a scholarship from a school tuition organization was not enrolled in a public school in Louisiana on October first or February first of the school year for which the student received the scholarship pursuant to the definition of the student membership established by the State Board of Elementary and Secondary Education for the purposes of the Minimum Foundation Program formula.

(e) The Department of Education shall annually conduct an audit of a school tuition organization. The Department of Education shall bar a school tuition organization from participating in the credit authorized under this Section if the school tuition organization intentionally and substantially fails to comply with the requirements of this Section.

(f) The Department of Education shall compile a public report which shall be made available no later than March first of each year on the department's website which lists the name of all qualified schools receiving scholarship recipients pursuant to the provisions of this Section, the number of scholarship recipients attending each qualified school, and the results of the state's accountability testing laws for students in public school for scholarship recipients in each grade. The Department of Education shall not include the name or any other identifying information for individual students.

(g) The Department of Education shall publicly report state test scores for each student receiving a scholarship pursuant to the provisions of this Section in accordance with the requirements of the federal Family Educational Rights and Privacy Act (20 U.S.C. 1232(g) and federal regulations 34 CFR 99.1 et seq.). However, the Department of Education shall not include the name or any other identifying information of individual students.

(2)(a) The Department of Revenue shall provide a standardized format for a receipt to be issued by the Department of Education to a school tuition organization. The Department of Revenue shall require a taxpayer to provide a copy of the receipt when claiming the credit authorized by this Section.

(b) The Department of Education shall ensure that the public of the state is aware of the availability of scholarships, with an emphasis on notifying parents of students in public schools that received a letter grade of "F" or "D", and shall provide for requirements for school tuition organizations to adequately notify the public of the availability of scholarships, all as provided for in rules and regulations which shall be promulgated by the Department of Education in accordance with the Administrative Procedure Act.

D. Repealed by Acts 2017, No. 377, §2, eff. June 23, 2017.

Acts 2012, No. 25, §1, eff. Jan. 1, 2013; Acts 2014, No. 424, §1; Acts 2017, No. 146, §12; Acts 2017, No. 377, §§1, 2, eff. June 23, 2017; Acts 2025, No. 282, §1, eff. Jan. 1, 2026; Acts 2025, No. 403, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:337.58 — LA Code / Code revised-statutes / Title 47 / Section 337.58
Distraint procedure
Status: in_force

Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which signed by the collector or his authorized assistants shall be sent by certified mail or registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date, it shall be readvertised.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:490.31 — LA Code / Code revised-statutes / Title 47 / Section 490.31
Military honor license plates for certain disabled veterans; one hundred percent disabled
Status: in_force

A. For the purpose of this Section, a qualified disabled veteran shall be any veteran who has a service-connected disability of one hundred percent as determined by the United States Department of Veterans Affairs and who is a resident of this state.

B. Upon the application of a qualified disabled veteran, the secretary shall issue to such veteran a military honor license plate, restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, to be used in lieu of the regular motor vehicle registration license plate. The military honor license plate shall contain the designation "100% DAV" and shall bear the international symbol of accessibility followed by such numbers as the secretary finds expedient. The applicant shall comply with all state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a qualified disabled veteran as shall be acceptable to the secretary.

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

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

E. The secretary may issue a military honor license plate, as provided for in this Section, for each vehicle registered in the applicant's name, and the holder of such license plate shall be accorded the same privileges as holders of license plates for persons with mobility impairments. The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1), which bears the international symbol of accessibility, to a one hundred percent disabled veteran who has or is issued such a plate and who requests the hang tag. No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements applicable to hang tags issued pursuant to R.S. 47:463.4. However, lost, destroyed, or mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C), including payment of the reissuance fee. A person using the hang tag in a vehicle with a one hundred percent disabled veteran license plate is not required to obtain or possess a mobility impairment driver's license or identification card.

Acts 2016, No. 194, §1.
La. Rev. Stat. § 47:322.41 — LA Code / Code revised-statutes / Title 47 / Section 322.41
Disposition of certain collections in Evangeline 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 Evangeline 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 Evangeline Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.49.

Acts 1999, No. 1025, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.94 — LA Code / Code revised-statutes / Title 47 / Section 287.94
Computation of net apportionable income from Louisiana sources
Status: in_force

A. Total net apportionable income. Total net apportionable income or loss is computed by subtracting the following from gross apportionable income:

(1) All expenses, losses, and other deductions defined in R.S. 47:287.63 as allowable deductions which are directly attributable to gross apportionable income.

(2) A ratable portion of such allowable deductions which are not directly attributable to any item or class of gross income.

B. Apportionment to Louisiana. Net apportionable income or loss is computed by multiplying the total net apportionable income or loss by the Louisiana apportionment percent determined in accordance with the provisions of R.S. 47:287.95.

C. Separate accounting of apportionable income. In lieu of the apportionment as provided in this Section, a taxpayer may apply to the secretary for permission to compute the net apportionable income derived from sources in this state by means of the separate accounting method. The secretary shall grant such permission if the taxpayer shows that the apportionment method produces a manifestly unfair result, and that the unit of the taxpayer's business operating in this state could be successfully operated independently of the units in other states, and makes all of its sales in this state or derives all of its gross revenues from sources in this state, and any merchandise or products sold by the unit in this state are either:

(1) Produced by the taxpayer in Louisiana;

(2) Purchased by the taxpayer from nonaffiliated sources within or without this state;

(3) Purchased from an affiliated source at not more than the price at which similar merchandise or products in similar quantities could be purchased from nonaffiliated sources; or

(4) Transferred from another department of the taxpayer's business at not more than the actual cost to the taxpayer; or where it is otherwise shown to the satisfaction of the secretary that the apportionment method produces a manifestly unfair result and that the separate accounting method produces a fair and equitable determination of the amount of net income taxable in this state.

D. If such permission is granted by the secretary, the taxpayer shall compute the net apportionable income derived from sources in this state by means of a separate accounting method which shall comply with the regulations to be prescribed by the secretary. When a taxpayer has secured permission to employ the separate accounting method, a change to the method of apportionment shall not be made for any subsequent year without securing the permission of the secretary.

E. When the secretary finds that the use of the apportionment method by a taxpayer produces a manifestly unfair result and that the separate accounting method would more equitably determine the amount of net income derived from sources in Louisiana, the secretary may require that the separate accounting method be used in such case.

F. Whenever there is a dispute between the taxpayer and the secretary as to whether the separate accounting method or the apportionment method should be used, the burden shall be upon the party urging the use of the separate accounting method to show that the apportionment method produces a manifestly unfair result.

G. In any case where the secretary requires that a taxpayer change to the separate method of accounting, the secretary may, absent the negligence of the taxpayer and upon a showing of reasonable cause by the taxpayer, remit or waive payment of the whole or any part of any accrued interest which would be due from such taxpayer with respect to any additional taxes due as a result of the required change to the separate method of accounting. The secretary shall not waive any interest accruing thirty days after the first issuance to the taxpayer of a proposed assessment in connection with the change to the separate method of accounting.

H. When net apportionable income is computed by means of the separate accounting method, or at any time the Louisiana apportionment percent is zero, profits or losses from sales or exchanges of property not made in the regular course of business shall be apportioned to Louisiana on the ratio of gross income from Louisiana sources, other than such profits or losses, to gross income of the corporation, other than such profits or losses. When all of the gross income of the corporation is from such profits or losses, the portion of the profits or losses from sales or exchanges of property not made in the regular course of business attributable to Louisiana shall be determined as follows:

(1) Profits or losses on sales or exchanges of tangible property shall be attributed to Louisiana if the property was located in Louisiana at the time of sale or exchange.

(2) Profits or losses on sales or exchanges of an ownership interest in a corporation, partnership, limited liability company, or other business organization shall be attributed to Louisiana to the extent the assets of the organization, of which an ownership interest was sold, are located in Louisiana at the time of the sale or exchange.

(3) Profits or losses on sales or exchanges of a patent, trademark, copyright, secret process, or other similar intangible right shall be attributed to Louisiana to the extent of use of the right in Louisiana compared to use everywhere.

(4) Profits or losses on sales or exchanges of other intangible assets, including debt instruments, shall be attributed to the state in which the assets have their situs if they have been so used in connection with the taxpayer's business as to acquire a business situs, or in the absence of such a business situs, to the commercial domicile of the taxpayer.

I. Repealed by Acts 2002, No. 16, §2, eff. June 7, 2002.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §2, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.
La. Rev. Stat. § 47:353 — LA Code / Code revised-statutes / Title 47 / Section 353
Records to be kept by collector
Status: in_force

The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:509.1 — LA Code / Code revised-statutes / Title 47 / Section 509.1
Credit for transfer of certain registration certificates
Status: in_force

Notwithstanding the provisions of any other law to the contrary, when the ownership of a motor vehicle is transferred from a deceased spouse to a surviving spouse and the surviving spouse applies for registration of that motor vehicle, the surviving spouse shall receive credit for the unused portion of the vehicle registration license tax which was paid for registration of the motor vehicle in the name of the deceased spouse.

Acts 1991, No. 466, §1.
La. Rev. Stat. § 47:9028 — LA Code / Code revised-statutes / Title 47 / Section 9028
Contracts; regulations of procurement; bidding and negotiation processes
Status: in_force

A. The corporation shall enter into its contracts for major procurements after competitive negotiation, bidding, or other procedure authorized pursuant to Louisiana Procurement Code, or the corporation may adopt special rules and regulations pursuant to the provisions of this Subtitle providing for special procedures whereby the Louisiana Lottery Corporation may make any class of procurement including the authority to negotiate a reduced price. Such procedures shall be designed to allow the selection of proposals that provide the greatest long-term benefit to the state, the greatest integrity for the corporation, and the best service and products for the public.

B. In its bidding and negotiation processes, the corporation may do its own bidding and procurement or may utilize the services of the division of administration central purchasing agency or other state agency or division. The president of the corporation may with approval of the board declare an emergency for purchasing purposes.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:332.32 — LA Code / Code revised-statutes / Title 47 / Section 332.32
Disposition of certain collections in Jefferson Davis Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Jefferson Davis Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.38.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:856 — LA Code / Code revised-statutes / Title 47 / Section 856
Enforcement by collector
Status: in_force

The collector shall collect, supervise and enforce the collection of all taxes and penalties that may be due under the provisions of this Chapter, and to that end he is vested with all of the powers and authority conferred by this Chapter.
La. Rev. Stat. § 47:2059 — LA Code / Code revised-statutes / Title 47 / Section 2059
Deposit of public funds
Status: in_force

All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409.

The state tax collector for the city of New Orleans shall deposit daily, in such fiscal agent banks in the city of New Orleans as shall be designated by the State Treasurer, to the account of the State Treasurer, all state taxes collected by him and shall send to the State Treasurer, on the same day that the deposits are made, duplicate deposit slips evidencing such deposits.

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. § 47:338.24 — LA Code / Code revised-statutes / Title 47 / Section 338.24
City of Winnsboro; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Winnsboro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city as provided in this Section.

B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.

C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Winnsboro. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

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

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

Acts 2008, No. 99, §1, eff. July 1, 2008; Redesignated from R.S. 33:2711.24 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.207 — LA Code / Code revised-statutes / Title 47 / Section 338.207
Certain municipalities; hotel occupancy tax; authorization
Status: in_force

A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of any municipality having a population of less than ten thousand persons as of the most recent federal decennial census and in which a riverboat is authorized to conduct gaming activities pursuant to R.S. 27:41 et seq. may, in accordance with Subsection B of this Section, levy and collect a tax upon the paid occupancy of hotel rooms located within the municipality. The hotel occupancy tax shall be three dollars per night per room.

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

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

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

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

Acts 1998, No. 48, §1; Redesignated from R.S. 33:2740.43 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:246 — LA Code / Code revised-statutes / Title 47 / Section 246
Corporations; deduction from net income from Louisiana sources
Status: in_force

A. Subject to the limitations provided herein, there shall be deducted from any net income from Louisiana sources determined under the provisions of R.S. 47:241 of a corporation for any year following the close of the first taxable year which commenced on or after January 1, 1979, the amount of net Louisiana loss incurred in a preceding year determined as provided in Subsection B of this Section.

B.(1) The amount of net Louisiana loss incurred in any year commencing on or after January 1, 1979, shall be the amount determined by combining the total of net allocable gain or loss within or attributable to sources in this state as determined under the provisions of R.S. 47:243 and the net apportionable gain or loss within or attributable to sources in this state as determined under the provisions of R.S. 47:244, reduced by the amount of any federal income tax credit or refund from a prior year attributable to the carry-back of a loss for federal income tax purposes which is applicable to federal income tax deducted from Louisiana net income in such prior year.

(2) The net Louisiana loss as thus computed for any tax year may be deducted from net income calculated under the provisions of R.S. 47:241 in any of the five years immediately following the year in which the loss occurred.

C. The amount of net Louisiana loss to be deducted in the first taxable year following the taxable year in which the net loss was incurred shall not exceed the amount of net income from Louisiana sources calculated under the provisions of R.S. 47:241; the amount of net Louisiana loss available as a deduction for each of the following four years shall be the excess, if any, of the net Louisiana loss over the sum of the deductions claimed against net income from Louisiana sources for each of the years following the year of the net Louisiana loss.

D. The deduction from net income from Louisiana sources for any year shall not exceed net income from Louisiana sources for that year and no deduction for a net Louisiana loss for any years shall be allowed in the year following the year in which the total of net income from Louisiana sources determined under the provisions of R.S. 47:241 for all years following the year of the net Louisiana loss equals or exceeds the amount of the net Louisiana loss.

E. For all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, no carry-back election shall be allowed.

F. A taxpayer may request a tentative refund resulting from the election provided in Subsection E of this Section using the forms and in the manner prescribed by the secretary. If the tentative refund is paid, the secretary may recover any amount, to the extent of the tentative refund, determined not to be an overpayment through any procedure provided in R.S. 47:1561 within two years from December thirty-first of the year in which the refund was paid. Any amount determined not to have been overpaid shall bear interest at the rate provided in R.S. 47:1601 computed from the date the tentative refund was issued until payment is made by the taxpayer.

G. For all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, no refund shall be allowed.

Added by Acts 1979, No. 586, §2. Amended by Acts 1980, No. 632, §1; Acts 1985, No. 129, §1, eff. Aug. 1, 1985; Acts 2013, No. 341, §1, effective when the 113 th Congress of the U.S. grants a similar benefit to taxpayers under federal income tax law and applicable to taxable years beginning August 1, 2011, and thereafter; Acts 2015, No. 103, §1, eff. July 1, 2015; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018.

NOTE: See Acts 2015, No. 123, §5, re: applicability.

NOTE: See Acts 2015, No. 103, §2, re: applicability.

NOTE: See Acts 2018, 2 nd E.S., No. 4, §1, re: applicability.
La. Rev. Stat. § 47:1923 — LA Code / Code revised-statutes / Title 47 / Section 1923
Authority for assessors separately or jointly to contract for insurance; payment of premiums
Status: in_force

A. The assessor in each of the several parishes of the state may make contracts separately, or jointly through the insurance committee elected by the voting members of the Louisiana Assessors' Association to administer the Assessors' Insurance Fund, for group life and accidental death and dismemberment, disability, group health, accident, dental, hospital, surgical, and other medical expense insurance, with any insurance company legally authorized to do business in this state, for the purpose of insuring the assessors and the assessors' employees and the dependents of the assessors and assessors' employees under a policy or policies of group insurance covering such persons. The assessor may pay out of the assessor's salary and expense fund the total insurance contract premium or charges for the assessors and the assessors' employees and a portion of the premium or charges for such contracts for dependents of the assessors and assessors' employees, not to exceed one hundred percent of the premium. The remaining portion of the dependents' premiums shall be paid by the insured persons; provided that no reductions of such contributions to any premiums are to be made on contracts heretofore written and continued in force. Where the assessor and his employees are insured jointly under a group plan administered by the Assessors' Insurance Fund, a fee for the cost of administering the Assessors' Insurance Fund may be paid by the assessor out of the assessor's salary and expense fund when covered by such insurance. The contributions of the insured persons to the premiums of their dependents for such insurance may be deducted by the assessor from the salaries of such persons, when authorized by them so to do, and the total premium and administrative fee remitted by him to the Assessors' Insurance Fund if insured under a plan administered by said fund, or direct to the insurance company with whom the assessor and his employees are insured separately.

B. The dependents of the assessor and his employees may be insured under group policies which provide life, dental, hospital, surgical and medical expense insurance. The contributions of the insured persons to the premiums for such insurance may be deducted by the assessor from the salaries of the persons insured when authorized by the respective persons so to do; provided further that no reductions of contributions are to be made on contracts heretofore written and continued in force; and provided further that said premium must be paid out of funds included in their respective budgets.

C.(1) All premiums due shall be remitted to the Louisiana Assessors' Insurance Fund by the tenth day of each month.

(2) The failure of any assessor or the Louisiana Assessors' Association to remit any and all required premiums to the fund within thirty days of the date on which such premiums are due shall render him liable to suspension of his participation in the fund at the discretion of the board. If the board so suspends any assessor, it will notify the assessor of his suspension by registered mail sent to him at his address as it appears upon the records of the system and it will prescribe the conditions and terms pursuant to which he may be reinstated.

(3) If any assessor remains delinquent in the payment of the required premiums for a period exceeding ninety days, he shall be personally liable to the fund in his individual capacity for the delinquent premiums and for a penalty equal to twenty-five percent of all delinquent premiums. If and when the delinquent premiums and penalty are collected, both shall be paid into and constitute a part of the fund.

D.(1)(a) In the parishes of Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Feliciana, Evangeline, Franklin, Iberia, Iberville, Jackson, Jefferson, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Orleans, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, and West Feliciana, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of such premium shall be formulated and applied by the assessor of each parish listed in this Subparagraph.

(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph:

(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service.

(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the assessor's office from which the person retires. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the assessor's office from which the person retires.

(2)(a) In Acadia Parish, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the assessor of Acadia Parish.

(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph:

(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty-five years of service.

(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the Acadia Parish assessor's office. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the Acadia Parish assessor's office.

(3)(a) In the parishes of East Carroll and Richland, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the assessor of each parish listed in this Subparagraph.

(b) The requirements of this Subparagraph shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph. The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the assessor's office from which the person retires. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the assessor's office from which the person retires.

(4)(a) In Livingston Parish, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the Livingston Parish assessor.

(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium cost as provided in Subparagraph (a) of this Paragraph:

(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S.11:1421 with at least twenty years of service.

(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the Livingston Parish assessor's office. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the Livingston Parish assessor's office.

Added by Acts 1958, No. 24, §1. Amended by Acts 1970, No. 72, §1; Acts 1974, No. 377, §1; Acts 1992, No. 863, §1, eff. July 8, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 75, §1, eff. July 1, 2001; Acts 2007, No. 26, §1, eff. July 1, 2007; Acts 2008, No. 107, §1; Acts 2008, No. 244, §1; Acts 2010, No. 235, §1, eff. July 1, 2010; Acts 2011, No. 45, §1; Acts 2011, No. 236, §1; Acts 2012, No. 299, §1; Acts 2014, No. 186, §1; Acts 2014, No. 627, §1; Acts 2019, No. 25, §1, eff. May 30, 2019; Acts 2021, No. 2, §1, eff. June 1, 2021; Acts 2021, No. 254, §1, eff. June 14, 2021; Acts 2022, No. 139, §1.
La. Rev. Stat. § 47:8027 — LA Code / Code revised-statutes / Title 47 / Section 8027
Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
Status: in_force

Notwithstanding any other provision of general or special law, the purposes for which a parish or municipality, or any agency or subdivision of either, may levy taxes or appropriate funds to a tax increment trust fund include the preservation and enhancement of the tax base of such parish, municipality, subdivision or agency and the furthering of the purposes of such parish, municipality, subdivision, or agency as provided by law.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:264 — LA Code / Code revised-statutes / Title 47 / Section 264
Overpayments arising from allowance of deductions for bad debts or worthless stock
Status: in_force

In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.

Added by Acts 1950, No. 445, §2.
La. Rev. Stat. § 47:820.3 — LA Code / Code revised-statutes / Title 47 / Section 820.3
Employment of Louisiana residents
Status: in_force

A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as a person who has resided in this state for at least one hundred eighty consecutive days at the time of initial employment, as evidenced by a valid Louisiana motor vehicle operator's license or bill for utility services.

B. The provisions of Subsection A of this Section shall not be applicable to any Transportation Infrastructure Model for Economic Development project if federal funds are used for a minimum of fifty percent of the cost of funding the project and if the federal government specifically requires that the state of Louisiana waive the eighty percent residency requirement for that project.

Acts 1991, No. 557, §1, eff. July 16, 1991.
La. Rev. Stat. § 47:863 — LA Code / Code revised-statutes / Title 47 / Section 863
Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
Status: in_force

A. The secretary of the Department of Revenue is authorized in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle or other means of transportation other than a common carrier, used in the transportation of any article on which a tax is levied by this Chapter and on which the tax has not been paid in the manner provided in this Chapter, to demand the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle or other means of transportation used in the said illegal transportation and in violation of this Chapter.

B. In all cases where it is made to appear by affidavit, that the residence of the owner of the automobile, truck, boat, conveyance, vehicle or other means of transportation is out of the state, or is unknown to the secretary, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the said absent owner, against whom the said rule shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the secretary, an assistant to the secretary, or by the attorney representing the secretary. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but shall not waive time nor any legal defense. If upon the trial of the proceeding it is established by satisfactory proof that the automobile, truck, boat, conveyance, vehicle, or other means of transportation has been used to transport any article on which a tax is levied by this Chapter and upon which said tax has not been paid, that the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation knew or should have known of the illegal transportation, and that the seizure was constitutional or that the seizure was made upon reasonable grounds to believe the seizure was constitutional, then the court shall render judgment accordingly, declaring the forfeiture of the automobile, truck, boat, conveyance, vehicle or other means of transportation, and ordering the sale thereof after ten days' notice by advertisement in the official parish paper where the seizure is made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made, at public auction at the courthouse to the highest bidder for cash and without appraisal; it being the intent and purpose of these proceedings to afford the owner of said automobile, truck, boat, conveyance, vehicle or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of these proceedings that the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle or other means of transportation shall be and operate as a penalty for the violation of this Chapter by illegal transportation; and the payment of the tax due on the article upon which a tax is levied by this Chapter at the moment of seizure or thereafter shall not operate to prevent, abate, discontinue, or defeat the forfeiture and sale of the property.

C. No mortgage, lien, privilege, or other security interest recognized under the laws of the state of Louisiana shall be affected by a forfeiture hereunder when the owner of such mortgage, lien, privilege, or other security interest is a financial institution regulated by an agency of the state or of the federal government, or is a bona fide holder of a repairman's privilege under R.S. 9:4501. No property shall be forfeited hereunder to the extent of the interest of an owner or security interest holder by reason of any act or omission established by him to have been committed or omitted without his knowledge or consent.

D. All funds collected from the seized and forfeited property shall be paid into the state treasury and credited to the general fund in the same manner as provided for the tax herein levied.

E. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per centum, to be taxed as costs and to be paid out of the proceeds of the sale of said property.

Amended by Acts 1958, No. 438, §5; Acts 1985, No. 101, §1, eff. June 29, 1985; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:302.51 — LA Code / Code revised-statutes / Title 47 / Section 302.51
Disposition of certain collections in Bienville 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 Bienville Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Bienville Parish Tourism and Economic Development Fund".

B. The monies in the Bienville 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 Bienville 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.

Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:511.2 — LA Code / Code revised-statutes / Title 47 / Section 511.2
Temporary permit for unregistered trucks
Status: in_force

A. It is the intent of the legislature in enacting this Section to comply with the provisions of the International Registration Plan by providing a temporary "Hunter's Permit" to owners or operators of trucks while they seek employment.

B. An owner or operator of a truck who has terminated a lease and who has surrendered the apportioned license plate, as provided in the International Registration Plan authorized by R.S. 47:511(B), may operate a truck upon public highways when it is titled in this state but not registered provided that prior to the operation, the owner or operator has secured from the commissioner of motor vehicles or a duly appointed agent a temporary letter or permit as provided in this Section. The permit shall authorize the operation of such truck for a period of not more than thirty days. The permit shall be issued for a registered gross weight not to exceed the empty weight of the vehicle and cannot be used to transport goods or carry a load. Prior to the issuance of such permit, the applicant must provide satisfactory proof that such truck has insurance with limits of liability as provided in R.S. 32:900(B). Such truck must display an official certificate of inspection and approval as provided by R.S. 32:1301 et seq.

C. If, upon inspecting a vehicle, it is found that the vehicle has no temporary permit, the weights and standards police officer or other enforcement officer of the Department of Public Safety and Corrections may impound the vehicle until a valid permit or license plate is secured.

Acts 1999, No. 463, §1.
La. Rev. Stat. § 47:504 — LA Code / Code revised-statutes / Title 47 / Section 504
Register of applicants to be kept by secretary
Status: in_force

A. The secretary shall file each application received, and, when satisfied as to the genuineness and regularity thereof, and that the applicant is entitled thereto, shall register the vehicle therein described and the owner thereof in suitable books or on index cards as follows:

(1) Under a distinctive registration number assigned to the vehicle and to the owner thereof hereinafter referred to as the "registration number".

(2) Alphabetically, under the name of the owner.

(3) Numerically and alphabetically, under the engine number or serial number, or both, and name of the vehicle.

B. The secretary shall, at all times, maintain complete records covering the registration of motor vehicles for the preceding three calendar years.

C. Upon written request, the department may provide information contained in these files to any interested party for a reasonable fee. These fees shall be adopted pursuant to R.S. 49:950 et seq. The provisions of this Subsection shall not apply to a municipal police department or a sheriff's office.

Amended by Acts 1954, No. 27, §2; Acts 1986, No. 70, §1.
La. Rev. Stat. § 47:316 — LA Code / Code revised-statutes / Title 47 / Section 316
Collector to provide forms
Status: in_force

The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.
La. Rev. Stat. § 47:1696 — LA Code / Code revised-statutes / Title 47 / Section 1696
Disposition of collections
Status: in_force

After satisfaction of the requirements of the Bond Security and Redemption Fund as required under Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall deposit in and credit to the Early Childhood Education Fund the revenues collected as provided in this Chapter.

Acts 2019, No. 247, §1, eff. Aug. 1, 2019.

NOTE: See Acts 2019, No. 247, re: tax year applicability.
La. Rev. Stat. § 47:72 — LA Code / Code revised-statutes / Title 47 / Section 72
Limitations on deductions for capital losses
Status: in_force

Losses from sales or exchanges of capital assets shall be allowed as deductions only to the extent of the gain from such sales or exchanges.

The term "capital assets" means all property of the taxpayer, whether or not connected with his trade or business, except stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in a trade or business, of a character which is subject to the allowance for depreciation provided in R.S. 47:65; and land used in a trade or business of the taxpayer.
La. Rev. Stat. § 47:299.41 — LA Code / Code revised-statutes / Title 47 / Section 299.41
Ranking and priority of claims
Status: in_force

A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual's refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed.

NOTE: Subsection B eff. until Oct. 1, 2027. See Acts 2025, No. 477.

B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the division of support enforcement of the office of children and family services of the Department of Children and Family Services pursuant to R.S. 47:299.11(1).

NOTE: Subsection B as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.

B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the office of child support, Department of Children and Family Services pursuant to R.S. 47:299.11(1).

C. If claims for child support and spousal support are filed against an individual's refund, the claims for child support shall be given priority as provided in Subsection A of this Section, and then the spousal support claims shall be paid in the order in which they were filed.

Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
La. Rev. Stat. § 47:300.2 — LA Code / Code revised-statutes / Title 47 / Section 300.2
Application of Part
Status: in_force

The income tax imposed by this Part shall apply to the Louisiana taxable income of estates or of any kind of property held in trust, including:

(1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests and income accumulated or held for future distribution under the terms of the will or trust.

(2) Income that is to be distributed currently by the fiduciary to the beneficiaries and income collected by a guardian of an infant that is to be held or distributed as the court may direct.

(3) Income received by the estates of deceased persons during the period of administration or settlement of the estate.

(4) Income that, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.

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

NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
La. Rev. Stat. § 47:338.91 — LA Code / Code revised-statutes / Title 47 / Section 338.91
Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
Status: in_force

A. There is hereby created the Lutcher-Gramercy General Improvement District, hereinafter called the "district," which shall be a body politic and corporate and political subdivision of the state of Louisiana, composed of all the territory contained in the municipalities of Lutcher and Gramercy.

B. The district shall be governed by a board of commissioners, hereinafter called the "board," which shall be composed of the members of the governing authorities of the towns of Lutcher and Gramercy. The board shall select from its members a president, vice president, and a secretary-treasurer, upon any of whom process may be served. The board shall adopt such rules and regulations as may be necessary for its own government and may hire such employees as may be necessary. A majority of the members of each of the governing authorities of the respective municipalities shall constitute a quorum for the transaction of business. Voting by proxy shall not be permitted. The board shall keep a record of all of its proceedings and such minutes shall be published promptly in the official journal of the parish within which the district is located. The board shall hold regular and special meetings upon such call, after such notice, at such places within the district as the board may prescribe.

C. In order to provide funds for district purposes, the district is hereby authorized to levy and collect a sales and use tax not to exceed two percent (2%). The sales taxes so levied shall only become effective upon a favorable vote of a majority of the electors comprising the district voting in an election to be called by resolution of the district board and to be called and held in the manner set forth in Part II of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950. In every instance the resolution calling the election and the proposition to be submitted to the electors shall contain the rate, purpose and duration of the proposed tax. For purposes of such election the board of commissioners shall establish the location of the voting precinct within the district. Said voting precinct shall not exceed one in number.

D. The taxes so authorized shall be imposed by ordinance adopted by the respective governing authorities of the municipalities of Lutcher and Gramercy acting for the district, and shall be levied upon the sale at retail, the use, the lease or rental, the distribution, the consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the respective municipalities, as provided in Chapter 2 of this Subtitle.

E. The proceeds of the tax herein authorized shall be used for the purposes set forth in the ordinances levying the same which shall be the same purpose required to be set forth in the resolution calling the election and the proposition to be approved at the election to authorize the tax.

F. The district may contract with the St. James Parish School Board for the collection of said sales and use taxes under terms and conditions it may deem appropriate.

Added by Acts 1976, No. 62, §1; Redesignated from R.S. 33:2737.9 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:476 — LA Code / Code revised-statutes / Title 47 / Section 476
Common carrier vehicle substitutions
Status: in_force

The amount of the registration or license tax applied to a vehicle classified as a common carrier in excess of the amount which would be applied to it if it were not so classified, may be deducted from the registration or license tax due on any vehicle substituted therefor in such service during any registration period proportionately when the vehicle is sold or otherwise disposed of during such period, or is definitely withdrawn from such use or service, and such other vehicle substituted therefor.
La. Rev. Stat. § 47:322.18 — LA Code / Code revised-statutes / Title 47 / Section 322.18
Disposition of certain collections in Madison and Richland Parishes
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 Madison 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 Madison Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.4.

B. 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 Richland 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 Richland Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.4.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:639 — LA Code / Code revised-statutes / Title 47 / Section 639
Withholding and payment of taxes where title of property is in dispute
Status: in_force

Whenever the title to any natural resources being severed from the soil or water is in dispute, or whenever the purchaser thereof or any person engaged in severing natural resources from the soil or water, or in the actual operation of oil or gas property, is withholding payments on account of litigation, or for any other reason, the purchaser of natural resources severed from the soil or water, or person actually engaged in severing such natural resources from the soil or water, or the actual operation of oil or gas properties, shall deduct from the gross amount thus held the amount of the tax herein levied, and remit the same to the collector.
La. Rev. Stat. § 47:332.25 — LA Code / Code revised-statutes / Title 47 / Section 332.25
Disposition of certain collections in West Carroll Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the West Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:302.45 — LA Code / Code revised-statutes / Title 47 / Section 302.45
Disposition of certain collections in Red River Parish
Status: in_force

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

B. The monies in the Red River Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C.(1) Except as provided in Paragraph (2) of this Subsection and subject to an annual appropriation by the legislature, the monies in the fund shall be utilized for tourism development and any other purpose as may be provided by law.

(2) All monies deposited into the fund in accordance with the provisions of R.S. 47:322.40 shall be used by the Coushatta/Red River Chamber of Commerce exclusively for tourism development.

Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:491 — LA Code / Code revised-statutes / Title 47 / Section 491
Legislative findings
Status: in_force

A.(1) The legislature finds that amateur radio station operators have had the privilege of having their own identifiable plates since 1951.

(2) The legislature further finds that the state has an obligation to inform citizens of this state of the much needed public service performed by these operators during times of emergencies or disasters. An example of the invaluable public service performed by these amateur radio operators became evident in the first days following Hurricane Katrina, when all others means of communication had failed and amateur radio operators relayed information for the Federal Emergency Management Agency, the Red Cross, the Salvation Army, and the state office of emergency preparedness.

(3) The legislature further finds that such amateur operators in the Baton Rouge area have provided additional communication services for the Red Cross, at all Louisiana State University football games, walk-a-thons for various charitable organizations, and the Great River Road Run.

(4) The legislature further finds that amateur radio operators are licensed private citizens who take examinations that grant them permission from the Federal Communications Commission to use certain radio frequencies.

(5) The legislature further finds that this license plate is unique and distinct from other prestige plates. The official call letters of the amateur radio station owned or operated by such operators as assigned by the Federal Communications Commission are inscribed on the plate.

(6) The legislature concludes from these findings that the state has a legitimate governmental interest in the issuance of amateur radio station license plates to owners or operators as a way to recognize amateur radio station owners or operators and to raise public awareness of their valuable service to the public. The legislature further concludes that for these reasons the plates are issued in accordance with a "narrow, objective, and definitive standard" as is recommended by the Henderson vs. Stalder , 265 F.Supp.2d 699 (E.D. La., 2003) decision.

Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1.
La. Rev. Stat. § 47:6103 — LA Code / Code revised-statutes / Title 47 / Section 6103
Implementation
Status: in_force

A.(1) The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Procedure Act.

(2) Any promulgated rule which is first applicable to any calendar year shall be finally adopted prior to December first of the preceding calendar year.

B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to oversight by the Senate Committee on Education, the House Committee on Education, the Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and Means. Each committee's oversight shall be in accordance with the Administrative Procedure Act.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2018, No. 521, §1.
La. Rev. Stat. § 47:155 — LA Code / Code revised-statutes / Title 47 / Section 155
Unadjusted basis; property acquired before January 1, 1934
Status: in_force

In the case of property acquired before January 1, 1934, if the basis otherwise determined under R.S. 47:140 through 47:154, adjusted as provided in R.S. 47:156, is less than the fair market value of the property as of January 1, 1934, then the basis for determining gain shall be such fair market value. In determining the fair market value of stock in a corporation, as of January 1, 1934, due regard shall be given to the fair market value of the assets of the corporation as of that date.
La. Rev. Stat. § 47:8003 — LA Code / Code revised-statutes / Title 47 / Section 8003
Definitions
Status: in_force

The following terms wherever used or referred to in this Chapter shall have the following meanings unless a different meaning is clearly indicated in the context:

(1) "Bonds and notes" means bonds, including refunding bonds, notes, interim certificates, certificates of indebtedness, debentures or other obligations or evidences of indebtedness authorized to be issued by a corporation pursuant to this Chapter.

(2) "Clerk" means the official of the parish or municipality who is the custodian of the official records of the governing body.

(3) "Corporation" or "the tax increment development corporation" means any of the public bodies corporate and politic created by R.S. 47:8004 through R.S. 47:8008 and any subsidiary thereof which may be created pursuant to R.S. 47:8014.

(4) "Debt service millage" means any millage levied pursuant to Article VI, Section 30 of the Constitution of Louisiana which has been dedicated to retiring bonded indebtedness.

(5) "Development Management" means the private development corporation or other entity retained by a corporation pursuant to R.S. 47:8010.

(6) "Executive Officer" means the mayor, chief executive officer or any other officer charged with the duties customarily imposed on the mayor or chief executive officer of the parish or municipality.

(7) "Federal government" means any department, agency or instrumentality, corporate or otherwise, of the United States of America.

(8) "Governing body" means the legislative body, commission, council, board of aldermen, police jury, or other body charged with governing the parish or municipality.

(9) "Increment revenues" means the amount calculated pursuant to R.S. 47:8010 and 8011.

(10) "Land acquisition" means the acquisition of real property for land development as part of a project. Land acquisition shall include the removal of liens and encumbrances on real property and the use of real property in connection with the acquisition of such property.

(11) "Land development" means the process, as part of a project, of clearing and grading land, arranging for the installation or construction of water lines and water supply installations, sewer lines, and sewage disposal installations, steam, gas, and electric lines and installations, roads, streets, curbs, gutters, sidewalks, storm drainage facilities, and other installations or work, whether on or off site, deemed desirable to prepare land for residential, commercial, industrial or other uses, or to provide facilities for public or common use. Land development shall include the construction of public facilities but shall not include the construction of any other building unless it is:

(a) Needed in connection with a water supply or sewerage disposal installation or a steam, gas or electric line, or installation; provided that any building proposed to be constructed under this clause which interferes with the construction, operation or maintenance of a steam, gas or electric line or installation of a public utility corporation legally authorized to operate in the area of the development project shall not be undertaken without the consent of said public utility corporation, or

(b) Is to be owned and maintained by the residents of the area included within the project under joint or cooperative arrangements.

(12) "Master plan" means the comprehensive plan of the parish or municipality.

(13) "Municipality" means any city, town, or incorporated village in the state having a population of less than three hundred thousand in which a tax increment development corporation is created hereby. "The municipality" shall mean the particular municipality in which a particular tax increment development corporation is created.

(14) "Parish" means any parish in the state in which a tax increment development corporation is created hereby. "The parish" shall mean the particular parish in which a particular tax increment development corporation is created.

(15) "Person" means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and shall include any trustee, receiver, assignee, or other person acting in a similar representative capacity.

(16) "Planning body" means the commission, board, department or agency in the parish or municipality charged with the responsibility of conducting comprehensive planning and developing the master plan for such parish or municipality.

(17) "Preservation" means the acquisition, renovation, reconstruction or other improvement of any buildings and the land upon which it is situated which has any historical or architectural value or uniqueness.

(18) "Public agency or body" means the state and any parish or municipality; and any board, commission, authority, agency, district, subdivision, or department, instrumentality, corporate or otherwise, of the foregoing.

(19) "Real property" means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith any and every estate, interest, right or use, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise.

(20) "Subsidiary" means a corporation created by a tax increment development corporation pursuant to R.S. 47:8009.

(21) "Surplus profits" means profits in excess of that required, as determined by a corporation, to meet the needs, goals, and objectives of a tax increment as provided in R.S. 47:8016.

(22) "Tax increment community" means a newly-built community or major addition to or upgrading of an existing community which includes most, if not all, of the activities and facilities normally associated with a city or town; cultural, educational, and religious facilities, as well as housing, transportation, utilities, industry, commerce, open space, and recreation.

(23) "Tax increment community development area" or "area" means the area of the parish or municipality designated by the governing body, pursuant to R.S. 47:8011(A), as the site of a tax increment community.

(24) "Tax increment development plan" or "plan" means a generalized land use and land development plan for a new community development area which shall include but not be limited to the following:

(a) The major planning assumptions and objectives, including the projected population and the planned development pace.

(b) A generalized statement of the proposed uses of land throughout the area with a general allocation of relative amounts and proportions of the area to be devoted to residential, commercial, industrial, institutional and public use, indicating the anticipated residential density, the approximate proportionate amounts of low, moderate and higher income facilities and the general extent of commercial and industrial uses.

(c) A generalized statement of the relative amounts and proportions of proposed public, semi-public, private or community facilities or utilities including but not limited to major arterial street systems, parks, recreational facilities, shoreline development, water and drainage systems and health and educational facilities.

(d) A statement of the relationship between the tax increment community development plan and the master plan for the parish or municipality.

(e) Such additional statements or documentation as a corporation may deem necessary or appropriate.

(25) "Tax increment community development project" or "development project" or "project" means one or more works, undertakings and activities for the development, redevelopment, improvement, construction, rehabilitation or conservation of structures, facilities and appurtenances in a tax increment development area which is intended to result in a tax increment, including the activities required to carry out a tax increment development plan.

(26) "Tax increment trust fund" means a trust fund established pursuant to R.S. 47:8011.

(27) "Taxing district", for purposes of this Chapter, includes the governing body and each separate taxing authority or tax recipient body within the parish or municipality except parish school boards and school districts.

(28) "Title VII" means Title VII of the Housing and Urban Development Act of 1970, 42 U.S.C. §§4511-4532, including any successor or amendatory statutes.

(29) "Title VII activities" means "land acquisition" and "land development".

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:338.42 — LA Code / Code revised-statutes / Title 47 / Section 338.42
Registration
Status: in_force

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

"Incontestable. Secured by a pledge and dedication of proceeds of sales taxes in ________________. Registered this _____ day of _______________, 20___.

_____________________________

Secretary of State."

Acts 1962, No. 300, §13; Redesignated from R.S. 33:2717.13 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2238.4 — LA Code / Code revised-statutes / Title 47 / Section 2238.4
Order of seizure and possession
Status: in_force

A. After a lapse of ten days from the last date of publication of notice described in R.S. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shall declare by affidavit that a certain particularly described property is no longer subject to redemption and that five years or more have lapsed since the filing of the tax sale certificate or the proces verbal in the conveyance records of the Ouachita Parish clerk of court. A certified copy of the tax sale certificate or proces verbal shall be attached to the affidavit.

B. The affidavit shall list the last known owners prior to the tax adjudication and any other interested parties. The affidavit shall also state, when applicable, the following:

(1) That notice of delinquency had been sent or published on a certain date.

(2) That the tax collector provided notice to each person holding a properly recorded mortgage, when applicable.

(3) That the advertisement for tax sale occurred on a certain date and was published in the official journal of the city of Monroe.

(4) That the subject property was appraised, advertised, and offered for sale and failed to sell on a certain date.

(5) That the subject property was appraised and advertised and offered for sale a second time on a certain date and failed to sell, when applicable.

(6) That the tax sale certificate or proces verbal was recorded in the conveyance records of the clerk of court of Ouachita Parish on a certain date.

(7) That a particularly named individual has applied to purchase said property and has deposited the requisite amount to cover the expenses of the sale, including advertising, taxes due, and other costs associated with the sale.

(8) That notice was provided in accordance with R.S. 47:2238.3.

C. A copy of the proof of publication and the return receipt or a copy of the unopened certified letter shall be submitted with the affidavit, when applicable.

Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:463.77 — LA Code / Code revised-statutes / Title 47 / Section 463.77
Special prestige license plate; Captain Shreve High School
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for Captain Shreve High School, Shreveport, Louisiana, when the department has received a minimum of one hundred applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Captain Shreve High School Student Council subject to the approval of the Captain Shreve High School principal, provided that it is in compliance with R.S. 47:463(A)(3).

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

C.(1) A royalty fee of twenty-five dollars for the use of the school's design by the department shall be paid to the school for each license plate issued as provided in this Section.

(2) The charge for the plate shall be the standard motor vehicle license plate tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

D. The department shall collect the required royalty fee for each license plate and forward the fee to the Caddo Parish School Board. The monies received from the Caddo Parish School Board from the license plates shall be forwarded to the Captain Shreve High School to be used solely for school and instructional activities.

E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the monies generated from the one-time fee for these plates, the transfer and disposition of such license plates, the colors available, and the design criteria.

F. Upon the signing of a contract authorizing the use of the logo, the secretary of the Department of Public Safety and Corrections shall establish the prestige plates for Captain Shreve High School. This contract shall include an agreement on the part of such high school to use the royalty fees as provided in Subsection D of this Section.

Acts 1999, No. 1244, §1.
La. Rev. Stat. § 47:332.7 — LA Code / Code revised-statutes / Title 47 / Section 332.7
Disposition of certain collections in the city of Bossier City
Status: in_force

A. The avails of the tax imposed by R.S. 47:302, one-half of the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the city of Bossier City under the provisions of R.S. 47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Bossier City Riverfront and Civic Center Fund".

B. The monies in the Bossier City Riverfront and Civic Center Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for riverfront and downtown development and for the operation and maintenance of the civic center and a multipurpose arena in the city of Bossier City. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 1999, No. 1248, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.

{{NOTE: SEE R.S. 47:302.3.}}
La. Rev. Stat. § 47:6027 — LA Code / Code revised-statutes / Title 47 / Section 6027
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:297.17 — LA Code / Code revised-statutes / Title 47 / Section 297.17
Exemption for military survivor benefit plan payments
Status: in_force

Any payments made pursuant to a military survivor benefit plan authorized pursuant to the provisions of 10 U.S.C. 1447 through 1455 to the surviving spouse or other named beneficiary of the plan shall be exempt from state income tax.

Acts 2021, No. 185, §1, eff. June 11, 2021.
La. Rev. Stat. § 47:302.50 — LA Code / Code revised-statutes / Title 47 / Section 302.50
Disposition of certain collections in the city of Baker
Status: in_force

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

B. The monies in the Baker Economic 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 in the state general fund.

C. Subject to an annual appropriation by the legislature, the monies in the fund shall be utilized for such economic development purposes as may be authorized by the governing authority of the city of Baker.

Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:6101 — LA Code / Code revised-statutes / Title 47 / Section 6101
Purpose
Status: in_force

The legislature hereby determines that the benefits of quality child care are indisputable, and that a striking connection exists between children's learning experiences well before kindergarten and his or her later school success.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:463.194 — LA Code / Code revised-statutes / Title 47 / Section 463.194
Special prestige license plate; "Sabine Pass Lighthouse"
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 "Sabine Pass Lighthouse" 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, motorcycles, and vans.

B. The secretary shall work in conjunction with the president of the Cameron Preservation Alliance-Sabine Pass Lighthouse, Inc. to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Sabine Pass Lighthouse".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Cameron Preservation Alliance-Sabine Pass Lighthouse, Inc. The monies received from the royalty fees shall be used for the restoration and stabilization of the Sabine Pass Lighthouse.

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

Acts 2017, No. 125, §1, eff. Jan. 1, 2018.
La. Rev. Stat. § 47:337.12 — LA Code / Code revised-statutes / Title 47 / Section 337.12
Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
Status: in_force

A. No taxing authority shall levy or collect any sales tax on the sale of any goods or personal tangible property delivered or services performed outside the taxing jurisdiction.

B. This Section shall apply to every political subdivision in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in their charters or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of political subdivisions to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized.

C.(1) No taxing authority shall levy or collect any use tax on the storage of property which has been documented for use outside the taxing jurisdiction of the taxing authority although the property may be stored within its taxing jurisdiction if the owners of such property which is to be stored for exclusive use outside the taxing jurisdiction have acquired a tax exemption certificate from the taxing authority's collector.

(2) When a vendor is presented with a copy of a tax exemption certification from a vendee, the vendor shall be relieved from liability for the collection of use tax on such property.

(3) If the property is removed from storage and is used within the taxing jurisdiction where it has been stored, the property shall be subject to taxation.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.69 — LA Code / Code revised-statutes / Title 47 / Section 338.69
Elections on tax and funding into bonds
Status: in_force

A. The question of the funding of the tax by the several political subdivisions receiving the benefit of the avails of the tax is to be submitted to the electors of the parish at the election called by the governing authority of the parish submitting to the electors of the parish the question as to the imposition of the tax, so that the question to be acted upon by the electors of the parish at that time is to cover both the imposition of the tax and the right on the part of the several political subdivisions receiving any part or portion of these avails to fund the avails into bonds.

B. In any parish where an election has been held only to authorize the levy of a sales and use tax, pursuant to any authority, the question of the funding of the sales tax revenues may be submitted to the qualified electors of the political subdivision desiring to fund its sales tax revenues into bonds at a separate election held for such purpose in the manner provided in R.S. 47:338.65. In that event, the governing authority of the political subdivision in whose name bonds will be issued shall call, conduct and hold the election to authorize the issuance of such bonds.

Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §2; Redesignated from R.S. 33:2725 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1578 — LA Code / Code revised-statutes / Title 47 / Section 1578
Cancellation of lien, privilege, and mortgage; compromises
Status: in_force

A. In any case where the tax, penalty, or interest secured by a recorded lien, privilege, and mortgage have been paid, the secretary or his authorized assistants or attorneys may authorize the cancellation thereof.

B. In other cases, the secretary may authorize the cancellation or release of a lien, privilege, or mortgage subject to the following terms and conditions:

(1) The secretary, upon application of a taxpayer, may authorize the cancellation of any lien, privilege, or mortgage or other encumbrance recorded by virtue of this Subtitle, provided the taxpayer furnishes a surety bond in favor of the secretary executed by a surety company duly qualified to do business in this state in an amount of not less than one and one-half times the amount of the obligation due, including penalties, interest, and other costs incurred.

(2) The secretary may authorize the release of any immovable property from the effect and operation of any lien, privilege, mortgage, or other encumbrance, recorded by virtue of this Subtitle, provided, that the secretary is satisfied that the remaining immovable property belonging to the tax debtor and upon which the lien, privilege, and mortgage bears, is valued at not less than the amount of the remaining tax obligation, including all penalties, interest and other costs incurred, and the amount of all prior liens upon such property. In determining the value of the remaining property, due consideration shall be given to prior ranking encumbrances, if any exist on the property.

(3) The secretary may issue a certificate of release of any part of the property subject to any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle, if there is paid over to the secretary in partial satisfaction of the liability an amount determined by the secretary, which shall not be less than the value, as determined by the secretary, of the interest of the state of Louisiana in the part to be released, or the secretary determines at any time that the interest of the state of Louisiana in the part to be released has no value. In determining the value of the interest of the state of Louisiana in the part to be released, the secretary shall give consideration to the value of the part and to all prior ranking liens or other encumbrances existing on the part to be released.

(4)(a) Notwithstanding any other provision of this Chapter, the secretary, with the approval of two assistant secretaries, may compromise any judgments for taxes of five hundred thousand dollars or less exclusive of interest and penalty, including assessments for such amounts which are equivalent to judgments upon a determination that any of the following apply:

(i) There is serious doubt as to the collectibility of the outstanding judgment.

(ii) There is serious doubt as to the taxpayer's liability for the outstanding judgment.

(iii) The administration and collection costs involved would exceed the amount of the outstanding liability.

(b) This authority is wholly discretionary, and no taxpayer shall have a right to a compromise under the provisions of this Paragraph.

(c) Each application for compromise of a judgment shall be accompanied by a nonrefundable application fee of one hundred eighty-six dollars, made payable to the secretary of the Department of Revenue. Money received by the secretary from this fee shall be deposited into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.

(d) The submission of any offer in compromise shall be accompanied by a nonrefundable initial payment of twenty percent of the amount of the offer. This payment shall be applied to the tax liability.

(e) A complete record of all such compromises shall be kept by the secretary, shall be open to public inspection, and, notwithstanding the provisions of R.S. 47:1508 and 1508.1, each such compromise shall be published in the department's annual report.

C. The certificate of release or cancellation of lien, privilege, or mortgage herein provided shall be on a form prescribed by the secretary and shall be accepted by all filing officers. Nonstandard form penalties shall not be applicable to such filings presented pursuant to this Section.

D. All fees or costs associated with the cancellation or release of a lien, privilege, or mortgage provided for herein shall be assessed against the taxpayer.

E. The secretary shall promulgate such rules and regulations as are necessary to implement this Section under the Administrative Procedure Act.

Amended by Acts 1958, No. 307, §1; Acts 1997, No. 1383, §1, eff. July 15, 1997; Acts 2004, No. 56, §1, eff. May 21, 2004; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 130, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:463.61 — LA Code / Code revised-statutes / Title 47 / Section 463.61
Special prestige license plates; "Choose Life"; distribution of royalty fees
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 "Choose Life" plate, provided there is a minimum of one hundred applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, motorcycles, and recreational vehicles. However, there must be a minimum of one thousand applicants for motorcycle license plates. The license plate shall be of a color and design selected by the Choose Life Advisory Council provided it is in compliance with R.S. 47:463(A)(3) and shall bear the legend "Choose Life".

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

C. The annual fee for this special prestige license plate shall be a royalty fee of twenty-five dollars, in addition to the regular motor vehicle license fee provided in R.S. 47:463, to be distributed in the manner set forth in Paragraph (E)(1) of this Section and a three dollar and fifty cent handling fee to be retained by the department to offset a portion of administrative costs.

D.(1) The department shall collect the royalty fee for the prestige license plate and each quarter shall disburse the royalty fee to the Louisiana Right to Life Education Committee.

(2) In addition, the Choose Life Fund in the state treasury is hereby abolished as of July 1, 2009, and the state treasurer shall transfer any remaining money in the fund to the Escrow Fund and the money shall be appropriated or otherwise distributed to the Louisiana Right to Life Education Committee for use in accordance with this Section.

E.(1) The Louisiana Right To Life Education Committee shall distribute the money to qualified organizations according to Paragraph (2) of this Subsection. The Louisiana Right To Life Education Committee may reserve or expend up to five percent of the money received pursuant to this Section for promotion and marketing of the plate and for administrative costs relative to distribution of the money.

(2) An organization wishing to qualify for receipt of funds shall submit to the Louisiana Right To Life Education Committee an affidavit affirming its qualifications, which shall include a pledge to spend the money in accordance with the provisions of this Section, and shall qualify as tax exempt under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended. Furthermore, an organization wishing to qualify for receipt of funds shall demonstrate that it provides counseling and other services intended to meet the needs of expectant mothers considering adoption for their unborn child and expectant mothers considering parenting their children. No monies shall be distributed to any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.

(3) Organizations receiving monies under this Section shall use at least fifty percent of such funds to provide for the material needs of expectant mothers considering adoption for their unborn child and for the material needs of expectant mothers considering parenting their children, including clothing, housing, medical care, food, utilities, and transportation. Such monies may also be used to meet the needs of infants awaiting placement with adoptive parents. The remaining funds may be used for counseling, training, and providing pregnancy testing but shall not be used for administrative, legal, or capital expenditures.

F - H. Repealed by Acts 2009, No. 496, §2, effective July 1, 2009.

Acts 1999, No. 729, §1; Acts 2003, No. 22, §1; Acts 2009, No. 496, §§1, 2, eff. July 1, 2009; Acts 2010, No. 42, §1; Acts 2022, No. 84, §1.
La. Rev. Stat. § 47:337.11.4 — LA Code / Code revised-statutes / Title 47 / Section 337.11.4
Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements
Status: in_force

A.(1) Except as expressly provided in R.S. 33:4574.11 or by express written agreement duly signed and consented by a local governing authority and the holder of a license as defined in R.S. 27:44 and provided for in Chapter 4 of Title 27 of the Louisiana Revised Statutes of 1950, no local governing authority, including a local political subdivision or school board, shall levy any fee or tax on nongaming incentives or inducements granted by such licensee to a patron on a complimentary basis, or solely through the redemption of rewards from a loyalty rewards program, including room stays. If nongaming incentives or inducements are granted to a patron by a licensee on a discounted basis, or partially through the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to the extent of the discount or rewards.

(2) Except as expressly provided in R.S. 33:4574.11 or by express written agreement duly signed and consented to by a local governing authority and the holder of a license as defined in R.S. 27:353 and provided for in Chapter 7 of Title 27 of the Louisiana Revised Statutes of 1950, no local governing authority, including a local political subdivision or school board, shall levy any fee or tax on nongaming incentives or inducements granted by such licensee to a patron on a complimentary basis, or solely through the redemption of rewards from a loyalty rewards program, including room stays. If nongaming incentives or inducements are granted to a patron by a licensee on a discounted basis, or partially through the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to the extent of the discount or rewards.

B. No provision of this Section shall be construed to change the definition of net gaming proceeds for the purpose of the taxes provided for pursuant to Title 27 of the Louisiana Revised Statutes of 1950, nor shall it increase any allowance for promotional play provided for by law.

C. Notwithstanding any other provision of this Section to the contrary, nothing in this Section shall be interpreted to restrict the imposition of sales or use tax on the following:

(1) Any sales tax levied upon the purchase by a licensee of tangible personal property, including meals and beverages, used as a complimentary incentive or inducement.

(2) Any use tax levied upon the use by a licensee of tangible personal property, including meals and beverages, used as a complimentary incentive or inducement.

(3) Any sales or use tax due on parking, admissions, or entertainment provided on a complimentary or discounted basis if that tax is otherwise due under applicable law.

Acts 2024, No. 592, §1, eff. June 11, 2024.
La. Rev. Stat. § 47:463.108 — LA Code / Code revised-statutes / Title 47 / Section 463.108
Special prestige license plate; breast cancer awareness
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for breast cancer awareness when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Susan G. Komen Louisiana, provided that it is in compliance with R.S. 47:463(A)(3).

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

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

D. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Breast and Cervical Health Program. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Louisiana Breast and Cervical Health Program.

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

F. Repealed by Acts 2022, No. 227, §2.

Acts 2002, 1st Ex. Sess., No. 23, §1; Acts 2022, No. 227, §§1, 2.
La. Rev. Stat. § 47:463.59 — LA Code / Code revised-statutes / Title 47 / Section 463.59
Special prestige license plates; Coastal Conservation
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans for coastal conservation. The license plate shall be of a color and design selected by the Coastal Conservation Association of Louisiana, provided that it is in compliance with the requirements of R.S. 47:463(A)(3).

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

C. The fee for the plate shall be fifty dollars in addition to the standard motor vehicle registration license fee.

D. The revenue realized from the additional fifty dollar fee imposed by Subsection C of this Section shall be remitted to the state treasurer as provided by law. The state treasurer shall forward an amount equal to those revenues to the Louisiana Department of Wildlife and Fisheries. The Louisiana Department of Wildlife and Fisheries shall dedicate fifty percent of such funds to the enforcement division and fifty percent of such funds to the marine fisheries division.

E. The secretary may promulgate rules and regulations in accordance with the Administrative Procedure Act 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 additional fee, the transfer and disposition of such plates, the colors available, and the design criteria.

Acts 1999, No. 162, §1.
La. Rev. Stat. § 47:297.12 — LA Code / Code revised-statutes / Title 47 / Section 297.12
Tax deduction; fees and other educational expenses for a quality public education
Status: in_force

A. There shall be allowed a deduction from tax table income for amounts paid during a tax year by a taxpayer which are associated with a student's enrollment in a public elementary or secondary school in order to ensure a quality education, if the student is claimed as a dependent on the taxpayer's federal income tax return. For purposes of this Section, "amounts" shall include all of the following:

(1) The purchase of school uniforms required by such schools for general day-to-day use.

(2) The purchase of textbooks, curricula, or other instructional materials required by such schools.

(3) The purchase of school supplies required by such schools.

B.(1) The deduction authorized by this Section shall be equal to fifty percent of the actual amount paid by the taxpayer per student, but no more than six thousand dollars of deduction per student may be allowed to one or more taxpayers if the child is claimed as a dependent on the taxpayer's federal income tax return for either the taxable year or the prior taxable year.

(2) In addition, the amount of the deduction shall not exceed the total taxable income of the individual.

C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay costs associated with a student's enrollment in a public elementary or secondary school in order to ensure a quality education shall not be eligible for the deduction authorized pursuant to this Section.

Acts 2008, 2 nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:338.133 — LA Code / Code revised-statutes / Title 47 / Section 338.133
Tensas Parish School Board; authority to levy and collect additional sales and use tax
Status: in_force

A. The Tensas Parish School Board may levy and collect an additional sales and use tax not in excess of one-half of one percent.

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

C. The proceeds of the tax may be used for any lawful purpose of the board including funding a portion of the avails of the tax into bonds in the manner provided by law.

D. The sales and use tax shall be imposed by ordinance of the 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 Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.

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

Acts 1999, No. 196, §1, eff. June 9, 1999; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.71 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.68 — LA Code / Code revised-statutes / Title 47 / Section 463.68
Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate which may be issued, upon application, to any citizen of Louisiana who is an active or past member of the Louisiana Association of Life Underwriters (LALU), or any citizen of Louisiana who is an immediate family member of an LALU member. This prestige license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.

B. The plate shall be white with blue lettering. The top of the plate shall bear the name "Louisiana". The LALU logo shall appear on the left center portion followed by one or more numeric digits for registration purposes. The bottom of the plate shall bear the words "Life Underwriter".

C. These plates may be issued, upon application, in the same manner as any other motor vehicle license plate.

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

E. No such plate shall be issued unless the application is accompanied by a royalty fee of twenty-five dollars for the use of the official LALU logo to be forwarded to the Louisiana Association of Life Underwriter's Charitable Foundation for each license plate issued as provided by this Section and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of the administrative costs. The monies received from the royalty fees shall be forwarded within three months and shall be used solely for charitable purposes for residents of the state of Louisiana, including but not limited to a nonprofit organization recognized by the Internal Revenue Service as a 501(c)(3) organization or for educational scholarships to accredited Louisiana universities.

F. The executive office of the Louisiana Association of Life Underwriters shall be responsible for certifying applications on a form approved by the Department of Public Safety and Corrections to be submitted with other required registration papers. If a person holding such plate has his membership in LALU canceled for cause, the LALU office shall notify the Department of Public Safety and Corrections so that the plate may be recovered and the registration canceled.

G. The secretary shall establish rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation and the transfer and disposition of such plates.

H. Upon the signing of a contract authorizing the use of the logo of the LALU, the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle license plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the LALU to use the royalty fees as provided in Subsection E of this Section.

Acts 1999, No. 866, §1.
La. Rev. Stat. § 47:818.30 — LA Code / Code revised-statutes / Title 47 / Section 818.30
Returns required of terminal operators
Status: in_force

A. A terminal operator shall file with the secretary a monthly information return showing the amount of gasoline or diesel fuel received and removed from the terminal during the month. The return shall contain the following information and any other information required by the secretary:

(1) The beginning and ending inventory which pertains to the applicable reporting month.

(2) The number of net gallons received in inventory at the terminal during the month and each position holder for the gasoline or diesel fuel.

(3) The number of net gallons removed from inventory at the terminal during the month and, for each removal, the position holder for the gasoline or diesel fuel and the destination state of the product.

(4) The number of net gallons gained or lost at the terminal during the month.

B. The secretary may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the required state terminal operator report.

C. The terminal operator shall also file with the secretary an annual report of unaccounted for losses and pay applicable taxes due pursuant to R.S. 47:818.16. The report shall be filed on a calendar basis and shall be due the last day of February following the end of the calendar year.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:2158 — LA Code / Code revised-statutes / Title 47 / Section 2158
Repairs
Status: in_force

A. When authorized in a notice or order of a political subdivision charged with the enforcement of property standards or by a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent statutory impositions, a tax lien certificate holder may make necessary repairs that are required to comply with the notice or order. A tax lien certificate holder who undertakes repairs pursuant to this Subsection shall have the rights and obligations of a manager pursuant to Civil Code Articles 2292 through 2297.

B. The tax lien certificate holder shall have a privilege on the immovable property for the costs of complying with the notice or order and with the requirements of this Subsection. Not later than fifteen days after satisfaction of the requirements of the notice or order, the tax lien certificate holder shall file in the mortgage records of the parish in which the property is located a statement of privilege detailing the costs. The tax lien certificate holder shall send a copy of the statement of privilege to the debtor. The privilege shall terminate five years after the recordation of the statement of privilege.

C. The expenses incurred in complying with the notice or order and recording the privilege shall be recoverable by the tax lien certificate holder only if the tax lien certificate holder satisfies the requirements of Subsection B of this Section.

D. The privilege shall be enforced together with the tax lien in an action pursuant to R.S. 47:2266.1. If the tax lien is extinguished prior to an action pursuant to R.S. 47:2266.1, the privilege shall be enforced no sooner than six months after notice is given in accordance with Subsection B of this Section.

E. A privilege arising under this Section is effective against third persons from the time that the statement of privilege is filed for registry in the mortgage records of the parish in which the property is located and, except as otherwise provided in R.S. 47:2266.1(E), is preferred in rank to all mortgages, privileges, and other rights that become effective against third persons after that time.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:646 — LA Code / Code revised-statutes / Title 47 / Section 646
Apportionment of amounts allocated to parishes
Status: in_force

The amounts allocated and credited to each oil, gas or sulphur producing parish and to all parishes producing other natural resources under this Part, shall be apportioned and distributed quarterly among the governing authorities of such parishes as have jurisdiction over the territory from within which the resources are severed and the tax collected. Such apportionment and distribution shall be made within the first fifteen days of each calendar quarter by the auditor and treasurer in proportion to the amount of ad valorem property taxes payable to each such governing authority as shown by the last completed assessment roll, and shall cover all amounts allocated and credited to the parishes during the preceding quarter.
La. Rev. Stat. § 47:2238.6 — LA Code / Code revised-statutes / Title 47 / Section 2238.6
Placing purchaser in possession of property
Status: in_force

A. The granting of the ex parte order pursuant to R.S. 47:2238.5 shall authorize the city to perfect a sale to the named purchaser and shall grant possession and transfer title to the purchaser thereby vesting an absolute and perfect title to the property conveyed without any claim thereto by any former owner and free of all mortgages, liens, privileges, and encumbrances whatsoever.

B. Any former owner, including heirs, assignees, or other successors, shall be subject to the mortgages, liens, privileges, and encumbrances if the former owner possessed the property at the time it became burdened.

C. The ex parte order of possession and transfer of ownership shall have effect against third persons from the time it is filed for registry in the office of the Ouachita Parish clerk of court.

Acts 2009, No. 146, §1, eff. June 25, 2009.