La. Rev. Stat. § 47:338.21 — LA Code / Code revised-statutes / Title 47 / Section 338.21
Town of Lake Providence; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the town of Lake Providence may levy and collect an additional one percent sales and use tax within the corporate limits of the town.

B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the town 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 town 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 town 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 town of Lake Providence. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

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

E. The purpose of such tax shall be for the improvement, maintenance, and/or repair of public streets within the corporate limits of the town of Lake Providence, including but not limited to the acquisition, maintenance, and repair of equipment for such purpose. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from such tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 2004, No. 244, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.21 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:322.38 — LA Code / Code revised-statutes / Title 47 / Section 322.38
Disposition of certain collections in Orleans Parish
Status: in_force

A.(1) The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Orleans Parish under the provisions of R.S. 47:321(C) and 322 in each fiscal year 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 two million dollars of the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Ernest N. Morial Convention Center Phase IV Expansion Project Fund".

(2) The monies in the fund shall be appropriated and used to provide funds for the project and shall be administered by the Ernest N. Morial - New Orleans Exhibition Hall Authority.

B.(1) The remainder of the avails shall be deposited into a special fund hereby created in the state treasury and designated the "New Orleans Sports Franchise Fund".

(2) The monies in the fund shall be appropriated and distributed each fiscal year to the Louisiana Stadium and Exposition District for use only to fund contractual obligations of the state to any National Football League or National Basketball Association franchise located in Orleans Parish. Such obligations shall be "expenses of the operations and maintenance of both the district and the properties" for the purpose of the use of all revenues, from whatever source, derived by the district. However, the team practice facility or corporate headquarters for a National Football League franchise may be located elsewhere in the state of Louisiana.

(3) The board of commissioners of the Louisiana Stadium and Exposition District shall have administrative responsibility and authority for the funds allocated pursuant to this Subsection.

C.(1) All unexpended and unencumbered monies in the New Orleans Sports Franchise Fund at the end of the fiscal year shall be transferred or deposited as hereinafter provided.

(a) The state treasurer shall first transfer to the state general fund an amount of such unexpended and unencumbered monies equal to the amounts actually expended by the state for reimbursement to the Charlotte NBA Hornets Limited Partnership of the NBA application fee and for transitional and relocation expenses incurred in relocating to New Orleans. Such transfers shall not exceed one million seven hundred fifty thousand dollars in the aggregate.

(b) After satisfying the requirement of Subparagraph (a) of this Paragraph, the remainder of such unexpended and unencumbered monies shall be deposited into a special fund hereby created in the state treasury and designated as the "New Orleans Area Economic Development Fund". The monies in the fund shall be allocated to each state senator and state representative whose district includes all or any portion of Orleans Parish, to be administered through the Louisiana Stadium and Exposition District, hereinafter "the district", to be used within Orleans Parish for the provision of grants for tourism, economic development, racetrack planning and development, and other activities, all as provided in Paragraph (2) of this Subsection.

(2)(a) Of the total appropriation from the fund which has been allocated pursuant to Subparagraph (1)(b) of this Subsection for the provision of grants, and which consists of monies placed into the fund on and after July 1, 1999, fifty percent shall be designated for grants to be selected by each state senator whose district includes all or any portion of Orleans Parish, and fifty percent shall be designated for grants to be selected by each state representative whose district includes all or any portion of Orleans Parish, in consultation with the board of commissioners of the district. The amount available for allocation by each senator shall be determined by dividing the population within Orleans Parish for the respective district by the total parish population and then multiplying such ratio by fifty percent of the total appropriation. The amount available for allocation by each representative shall be determined by dividing the population within Orleans Parish for the respective district by the total parish population and then multiplying such ratio by fifty percent of the total appropriation. Population data from the latest federal census shall be used in establishing allocation ratios.

(b) The board of commissioners of the district shall have administrative responsibility and authority for funds allocated pursuant to Subparagraph (1)(b) of this Subsection and shall consult with the appropriate representative or senator having authority to determine the grants to be distributed each year from the funds so allocated, but shall not have the authority to expend, obligate, allocate, or otherwise control any of such funds except as specifically provided in this Subsection.

(c) Grants shall be available for activities, projects, or programs undertaken for a public purpose, including but not limited to tourism, recreation, economic development, capital outlay, education, and services for youth and the elderly.

(d) Grants shall be exclusively available to public and private nonprofit entities, and such funds shall be expended only for a public purpose. No grantee which is a private, nonprofit corporation shall be involved in any political activity. "Political activity" shall mean an effort to support or oppose a proposition or the election of a candidate for political office or to support or oppose a particular political party in an election.

(3) The board of commissioners of the district shall develop a grant application process which shall be used by entities seeking grants. Grant applications shall include at a minimum:

(a) A detailed narrative describing the grant applicant, the proposed activity or project and its value, and the objectives to be accomplished through the use of grant funds.

(b) A detailed budget for the activity or project, including measurable indicators of achievement of performance expectations.

(c) If the grant applicant is a private, nonprofit entity, information on the entity's purpose, its size, the names and addresses of the members of its governing body, and its taxpayer identification number.

(4) The board of commissioners of the district shall monitor and evaluate the use of grant funds. The grantee shall cooperate in providing any information requested by the district relative to the funded activity. Each grantee shall be subject to audit by the legislative auditor in accordance with R.S. 24:513.

(5) Following a hearing and upon a finding that any grant provided pursuant to this Subsection is not in compliance with the requirements of this Subsection, the board of commissioners of the district, with the concurrence of the representative or senator whose funds were provided, may revoke further funding of such grant.

(6) All unexpended and unencumbered monies in the fund at the end of any fiscal year shall remain in the fund. All monies remaining in the fund which are to be used in Orleans Parish for provision of grants as provided in Subparagraph (1)(b) of this Subsection, which are unexpended and unencumbered at the end of the fiscal year, shall remain in the fund solely for use for such grants, and shall be incorporated into the amounts available for appropriation for such grants in the next fiscal year. 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 fund.

D. No monies shall be appropriated from the State General Fund for the provisions of this Section.

Acts 1997, No. 1423, §1, eff. July 1, 1997; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2001, No. 1193, §1, eff. June 29, 2001; Acts 2002, 1st Ex. Sess., No. 73, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1998 — LA Code / Code revised-statutes / Title 47 / Section 1998
Judicial review; generally
Status: in_force

A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient body in the state dissatisfied with the final determination of the Louisiana Tax Commission under the provisions of R.S. 47:1989 shall have the right to institute suit within thirty days of the entry of any final decision of the Louisiana Tax Commission in the district court for the parish where the Louisiana Tax Commission is domiciled or the district court of the parish where the property is located for review of the correctness of an assessment by an assessor. Any taxpayer who owns property assessed in more than one parish may institute this suit in either the district court for the parish where the tax commission is domiciled or the district court of any one of the parishes in which the property is located and assessed, provided at least twenty-five percent of the parishes where the property is located are named in the suit. However, if at least twenty-five percent of the parishes are not named in the suit, then suit shall be filed in the parish where the property is located.

(b)(i) The proceedings in the suit shall be heard pursuant to R.S. 49:978.1 and by preference at the time fixed by the district court or the Board of Tax Appeals. No new trial or rehearing shall be allowed.

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

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

(2) Any taxpayer who has filed suit under this provision and whose taxes have become due shall pay such taxes under protest or timely file a rule to set bond or other security pursuant to R.S. 47:2134, shall cause to issue notice to the officer designated by law for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause service of process to be made on the Louisiana Tax Commission as the officer designated by law to assess the property as provided for in R.S. 47:2134(B). However, the portion of taxes that is not in dispute shall be paid without being made subject to the protest.

B.(1) Any taxpayer or bona fide representative of an affected tax-recipient body in the state shall have the right to institute suit in either the district court for the parish where the tax commission is domiciled or the district court of the parish where the property is located, for the purpose of contesting the correctness or legality of any change in assessment made against the property under written instructions of the tax commission, pursuant to R.S. 47:1990, which suits must be instituted within thirty days after the date of the written instructions of the tax commission ordering the change.

(2) Any taxpayer who owns property assessed in more than one parish may institute this suit in either the district court for the parish where the tax commission is domiciled or the district court of any one of the parishes in which the property is located and assessed, provided at least twenty-five percent of the parishes where the property is located are named in the suit. However, if at least twenty-five percent of the parishes are not named in the suit, then suit must be filed in the parish where the property is located.

(3) Any taxpayer in the state who has filed suit under these provisions and whose taxes have become due shall pay the taxes under protest or timely file a rule to set bond or other security pursuant to R.S. 47:2134, shall cause to issue a notice to the officer designated by law for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause service of process to be made on the Louisiana Tax Commission as provided for in R.S. 47:2134(B). However, the portion of taxes that is not in dispute shall be paid without being made subject to the protest.

C. The assessor shall bring suit, when necessary to protect the interest of the state, and shall also have the right of appeal and such proceedings shall be without cost to him or the state; however, prior to the initiation of a lawsuit against a taxpayer who is suspected of concealing property from assessment, the assessor shall provide written notice to the governing body of the taxing authority the tax revenues of which are the subject of the lawsuit.

D. In all suits relating to property taxes the judge shall hear these cases without delay, in chambers if necessary, without cost to the reviewers or the assessors regardless of whether the suit was instituted by an assessor or a taxpayer.

E. The plea of estoppel shall never be allowed by the courts of this state in matters of local or municipal assessments where there are radical defects in the proceedings leading up to such local assessments, but such plea shall have full effect as against mere subsequent irregularities or informalities therein where no protest has been made thereto, provided that nothing contained in this Subsection shall apply to the levying of taxes for the security of any issuance of bonds.

F. If the assessed valuation finally determined under this Section is greater than the taxpayer's own assessed valuation, the court shall enter judgment against the taxpayer for the additional taxes due together with interest at the actual rate earned on the money paid under protest in the escrow account during the period from the date of notice of intention to file suit for recovery of taxes pursuant to R.S. 47:2134(B) until paid. If the taxpayer prevails in his suit to recover taxes paid under protest, the appropriate amount of taxes shall be refunded to the taxpayer together with interest at the rate set forth above during the period from the date of payment until the date of such refund.

G. If all appeal delays have run, and a determination of the Louisiana Tax Commission and a judgment of a court of competent jurisdiction has become final upholding an assessment, and a taxpayer institutes another suit to contest the correctness of the same assessment valuation in subsequent years when there has been no change affecting the value of the assessed property and when the suit is frivolous as provided for in Code of Civil Procedure Article 2164, the taxpayer shall pay reasonable attorney fees, expert fees, and costs incurred by the assessor in defending the subsequent suit contesting the assessment, if the determination of the Louisiana Tax Commission and the judgment of a court of competent jurisdiction becomes final upholding the assessment in full.

H.(1) For purposes of this Section, references to the district court for the parish where the Louisiana Tax Commission is domiciled shall be deemed to mean either the district court for East Baton Rouge Parish or the Louisiana Board of Tax Appeals.

(2) A review by the Board of Tax Appeals pursuant to this Section shall be in accordance with the provisions of this Section applicable to a district court and shall be pursuant to its jurisdiction under Article V, Section 35 of the Constitution of Louisiana over all matters related to state and local taxes or fees, provided that the matter shall be subject to review finally by the courts on appeal pursuant to the provisions of Chapter 17 of Subtitle II of this Title.

I. The Louisiana Tax Commission shall receive a copy of every filing in a suit under this Section, and may intervene in accordance with the applicable provisions of the Code of Civil Procedure.

Amended by Acts 1980, No. 601, §1, eff. July 23, 1980; Acts 1982, No. 609, §1; Acts 1986, No. 540, §1; Acts 1988, No. 588, §1, eff. July 14, 1988; Acts 1988, No. 719, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 53, §1, eff. July 1, 1995; Acts 1995, No. 272, §1, eff. July 1, 1995; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §2, eff. July 30, 2003 Acts 2003, No. 792, §2, eff. July 27, 2003; Acts 2004, No. 461, §3, eff. July 1, 2006; Acts 2006, No. 390, §1; Acts 2009, No. 511, §1; Acts 2010, No. 926, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.
La. Rev. Stat. § 47:490.5 — LA Code / Code revised-statutes / Title 47 / Section 490.5
Military honor license plates for Congressional Medal of Honor recipients
Status: in_force

A. The provisions of this Section shall be applicable to Congressional Medal of Honor recipients.

B. Upon application of a Congressional Medal of Honor recipient, the secretary shall issue a military honor license plate to be used in lieu of the regular motor vehicle registration license plates on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The center portion shall have the state seal on the left, the owner's initials in the center, with such license numbers as the secretary finds expedient underneath, and the seal of the Congressional Medal of Honor Society on the right. The words "Congressional Medal of Honor" shall be printed across the bottom of the license plate. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3). The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a Congressional Medal of Honor recipient 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.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:6002 — LA Code / Code revised-statutes / Title 47 / Section 6002
Urban Land-Banking Law; acquisition of real property
Status: in_force

The real property of any governing authority acquired or held by the authority for the purposes set forth in the Urban Land-Banking Law* is declared to be public property and shall be exempt from any tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state except as otherwise provided by the Constitution of Louisiana. Such exemption shall terminate when the municipality sells, leases, or otherwise disposes of the property to a purchaser, lessee, or transferee who is not a public body and not otherwise entitled to tax exemption.

Acts 1984, No. 571, §2.

*R.S. 40:592.1 et seq.
La. Rev. Stat. § 47:287.612 — LA Code / Code revised-statutes / Title 47 / Section 287.612
Corporation returns
Status: in_force

Every corporation subject to taxation under this Part shall make a return stating specifically the items of its gross income and the deductions and credits allowed under this Part. The return shall be verified or shall contain a written declaration by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act that it is made under the penalties imposed for false swearing. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:3201 — LA Code / Code revised-statutes / Title 47 / Section 3201
Purpose
Status: in_force

It is recognized as essential to the continued growth and development of the state of Louisiana and to the continued prosperity and welfare of the people of the state that new and existing manufacturing industries, new and existing headquarters, or new and existing warehousing and distribution establishments be encouraged to locate and remain in the state. It is also recognized that many manufacturing establishments, headquarters, or warehousing and distribution establishments which might otherwise locate or remain in Louisiana locate or move to other states because of the lower taxes imposed by such other states. It is the purpose of this Chapter to encourage the establishment and retention of manufacturing establishments, headquarters, or warehousing and distribution establishments in Louisiana by providing a procedure whereby the total state and local taxes imposed upon such establishments may be reduced, after all other tax incentives for specific sites are applied, to the levels imposed by other competing states.

Acts 1966, Ex.Sess., No. 12, §1. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:2053 — LA Code / Code revised-statutes / Title 47 / Section 2053
Failure to give bond
Status: in_force

The auditor shall not recognize any tax collector until his bond and oath of office are filed in the auditor's office and his bond recorded in the mortgage office of the parish for which he is appointed. In case any collector fails, refuses, or neglects to give bond and security, as required, within thirty days after date of his appointment, his office shall be deemed vacant, and such vacancy shall be filled by the governor, by and with the advice and consent of the senate, if the senate be in session; if not, then the appointment shall continue until the adjournment of the next meeting of the legislature, or until a successor is appointed and qualified, but such an appointment shall not exonerate the collector failing to qualify from any liabilities incurred by him.

Any tax collector or person collecting or attempting to collect any taxes in the state or in any parish without having been duly qualified and having given bond in accordance with R.S. 47:2052, or without having lawful authority so to do, shall be subject to a fine of not less than one thousand dollars nor more than five thousand dollars, and to be imprisoned not less than two or more than five years at hard labor. It shall be the duty of the Attorney General in New Orleans and of district attorneys of other parishes in the state, upon information from the auditor or from the president of the police jury, to prosecute all such cases in their respective parishes or districts. A fee of fifty dollars upon each conviction shall be paid to the attorney prosecuting.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:818.55 — LA Code / Code revised-statutes / Title 47 / Section 818.55
Authorization to search; seizure of equipment for evidence
Status: in_force

A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Subpart have been, or are being violated.

B. Any automobile, truck, boat, conveyance, vehicle, or other means of transportation caught or detected transporting any gasoline or diesel fuel on which any tax as levied by this Subpart has not been paid is prohibited and the means so used in the transportation of the gasoline or diesel fuel shall be subject to seizure by the collection and forfeiture and sale as provided in this Subpart.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:463.179 — LA Code / Code revised-statutes / Title 47 / Section 463.179
Special prestige license plates; Cedar Creek School
Status: in_force

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

B. The secretary shall work in conjunction with the Cedar Creek School to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3).

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

D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate 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 Cedar Creek Foundation Endowed Fund. The monies received from the royalty fees shall be used solely for the support of programs for Cedar Creek School.

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

Acts 2014, No. 475, §1.
La. Rev. Stat. § 47:2212 — LA Code / Code revised-statutes / Title 47 / Section 2212
Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
Status: in_force

Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Calcasieu is authorized to sell adjudicated property as provided in this Subpart or as otherwise provided by law. If the sale of adjudicated property occurs after the three-year redemptive period has elapsed, the governing authority of the parish may proceed with the sale without notification to any political subdivision created by the governing authority of the parish. Upon the sale of such property, all outstanding tax liens, assessments, penalties, or other charges of any such political subdivision on the property shall be cancelled contemporaneously with the sale.

Acts 2011, No. 109, §1.

NOTE: See Acts 2011, No. 109, §2.
La. Rev. Stat. § 47:332.6 — LA Code / Code revised-statutes / Title 47 / Section 332.6
Disposition of certain collections in the city of Shreveport
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 Shreveport 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 "Shreveport Riverfront and Convention Center and Independence Stadium Fund".

B. The monies in the Shreveport Riverfront and Convention Center and Independence Stadium Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for the purposes provided in R.S. 47:302.2(C) and (D). However, forty-seven thousand dollars of the monies deposited in the fund shall be allocated annually to Pamoja Art Society for African-American cultural activities in Shreveport, fifty thousand dollars of the monies deposited into the fund shall be allocated annually to The Shreveport Multicultural Center, Inc., and fifteen thousand dollars of the monies deposited in the fund shall be allocated annually to the Rho Omega and Friends, Inc., for the Let the Good Times Roll Festival. 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. 1071, §1, eff. July 1, 1999; Acts 2005, No. 476, §1, eff. July 1, 2005; Acts 2011, No. 378, §1, eff. July 1, 2011; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2013, No. 420, §6, eff. July 1, 2013; Acts 2014, No. 646, §4, eff. July 1, 2014; Acts 2025, No. 384, §8(B), eff. June 20, 2025.

NOTE: See R.S. 47:302.2.
La. Rev. Stat. § 47:718 — LA Code / Code revised-statutes / Title 47 / Section 718
Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
Status: in_force

A.(1) Any gasoline or motor fuel brought into the state in the fuel supply tank or fuel reservoir of a motor vehicle, except automobiles, by an interstate user shall be liable for the taxes levied under R.S. 47:711 without the benefit of the allowance for losses in handling provided under R.S. 47:719 nor payment of the inspection fee imposed under R.S. 3:4684.

(2) An interstate user is a person who imports gasoline or motor fuel into this state in the fuel supply tanks of motor vehicles owned or operated by him, except automobiles.

(3) An interstate user who has furnished a surety bond required of dealers under R.S. 47:725, shall file, with the collector within twenty days after the expiration of each month, a report of each operating vehicle, except automobiles, traveling interstate during the preceding month. Such report shall include the total miles traveled in all the states, the total number of miles traveled in the state of Louisiana and the surrounding states, and the total number of gallons consumed by each motor vehicle based on overall operations together with such information as the collector of revenue may require.

B.(1) In order to enforce the provisions of this Section, the secretary or his authorized representative, or any commissioned officer employed by the office of state police or by the Department of Transportation and Development is empowered to stop any motor vehicle which appears to be operating with gasoline or motor fuel for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the vehicle is being operated in compliance with the provisions of this Section.

(2) If, after such examination or investigation, it is determined by the secretary or his authorized representative or any weights and standards police officer that the tax imposed by this Section has not been paid with respect to the gasoline or motor fuel being used in the vehicle, the secretary or his representative or any weights and standards police officer shall immediately assess the tax due together with a penalty of fifty dollars to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle.

(3) The secretary or his representative or any weights and standards police officer is hereby empowered to impound any vehicle found to be operating in violation of this Section by a person other than one who has furnished the bond required of dealers by R.S. 47:725 until such time as any tax and penalty assessed as provided herein has been paid.

(4) Upon issuance of the written notice of assessment in the form of a violation ticket by the secretary or his representative or any weights and standards police officer, the procedure for collection and payment of the penalty assessed shall be the same as that provided for the payment and collection of penalty in R.S. 32:389(C).

C. All penalties collected for violation of this Section shall be paid to the secretary of the Department of Public Safety and Corrections, or the Department of Transportation and Development, whichever agency issued the violation ticket, who shall pay said penalties into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with Article VII, Section 9 of the Constitution of Louisiana shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Subsection into the Transportation Trust Fund.

Amended by Acts 1976, No. 555, §1, eff. Jan. 1, 1977; Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1984, No. 769, §1, eff. Jan. 1, 1985; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1992, No. 984, §18; Acts 1997, No. 1186, §4; Acts 2001, No. 1185, §7, eff. July 1, 2001; Acts 2003, No. 139, §2, eff. May 28, 2003; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.
La. Rev. Stat. § 47:338.97 — LA Code / Code revised-statutes / Title 47 / Section 338.97
Sabine Parish governing authority; authority to levy sales tax; use of proceeds
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Sabine Parish and/or for the operation of the public elementary and secondary schools of said parish, and in order to provide additional funds for the operation of the governmental affairs of the parish of Sabine, and the municipalities therein, the governing authority of the parish is hereby authorized to levy and collect a sales and use tax of not in excess of one per cent within Sabine Parish.

B. The sales tax so levied shall be imposed by ordinance of the Sabine Parish governing authority and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the Sabine Parish governing authority only after the question of the imposition of said tax shall have been submitted to the qualified electors of the parish at a special election 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. All costs of conducting the election required by this section shall be borne by the parish governing authority.

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

D.(1) The proceeds derived from the levy of the tax herein authorized by the Sabine Parish governing authority shall be used for the following purposes and shall be allocated as follows:

(a) One-third to the Sabine Parish Police Jury.

(b) One-third to the Sabine Parish School Board.

(c) One-third to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last United States census.

(2) The ordinance imposing said tax and any amendments thereto, as well as the call for the election conducted to determine the approval of said ordinance, shall state such purposes.

E. The funds derived from the tax and allocated to the Sabine Parish School Board pursuant to the provisions of this section shall not be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.

Added by Acts 1968, No. 40, §1; Redesignated from R.S. 33:2737.21 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.40 — LA Code / Code revised-statutes / Title 47 / Section 463.40
Special license plates to promote child safety
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special prestige motor vehicle license plates for the purpose of promoting child safety. The license plates shall be restricted to passenger cars, pick-up trucks, vans, and recreational vehicles. The secretary shall determine the design of the special prestige license plate issued under the provisions of this Section, provided such design shall bear the words "Think Safe Kids" and include a symbol to be determined by the Coalition for Maternal and Infant Health promoting safety belt use.

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 special prestige license plates issued under the provisions of this Section shall be:

(1) Initial fee - twenty-six dollars plus the standard license plate registration fee.

(2) Renewal fee - the same as the initial fee.

D. The department shall collect the fee for the special prestige license plates and forward twenty-five dollars to the Children's Trust Dedicated Fund Account created by the provisions of R.S. 46:2403. The remaining portion of the fee shall be retained by the department to offset administrative costs.

E. The monies received by the Children's Trust Dedicated Fund Account for the special prestige license plates shall be used solely for child safety programs.

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

Acts 1995, No. 83, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.
La. Rev. Stat. § 47:1835 — LA Code / Code revised-statutes / Title 47 / Section 1835
Employment of secretary, clerical help, and experts; creation of commission expense dedicated fund account; authorization for deposits and collection of assessments
Status: in_force

A. The tax commission may appoint or employ all necessary agents, assistants, auditors, clerks, inspectors, investigators, or other experts and employees required in the defense, determination, or development of assessments, and assessment procedures, and valuation of property, including the hiring of experts such as legal counsel and analysts, auditors, appraisers, and witnesses. The commission may also pay from its expense account expenses of the commission and its operation, travel and other expenses, costs, salaries, or compensation of the tax commission, any member, and of its assistants, employees, and of outside experts, such costs, salaries, expenses, and compensation to be paid upon the order of the tax commission.

B. There is hereby established in the state treasury the "Tax Commission Expense Dedicated Fund Account", hereinafter referred to in this Section as the "expense account". After credit to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, all assessments and fees, including penalties and interest thereon, received by the tax commission shall be deposited in and credited to the expense account. Monies on deposit in the expense account may be expended only pursuant to appropriation. Appropriations from the expense account shall only be made for expenses and costs of the tax commission, including but not limited to expenses and costs of operations, audits, and examinations and the defense, determination, or development of assessments and assessment procedures, including costs associated with outside experts. Any such assessment or fee, and any penalty and interest thereon, shall constitute an addition to the taxes due for all purposes of this Title. Monies on deposit in the expense account shall be invested in the same manner as the state general fund. Interest on investment of monies in the expense account shall be credited to the state general fund. All unexpended and unencumbered monies in the expense account at the close of the fiscal year shall remain in the expense account. Monies deposited into the expense account shall be categorized as fees and self-generated revenue for the sole purpose of reporting related to the executive budget, supporting documents, and general appropriation bills and shall be available for annual appropriation by the legislature.

C. All tax commission fees and assessments authorized in R.S. 47:1838 shall be rounded to the nearest cent and added to the tax rolls of each parish and/or municipal tax assessor at the time the roll is reviewed for final approval by the tax commission in accordance with R.S. 47:1993. Every parish tax notice sent to any taxpayer shall contain a separate line thereon that reads: Assessment fee by and for the Louisiana Tax Commission........$__________, which fee shall be rounded to the nearest cent and added to the tax otherwise due by the taxpayer to arrive at a total tax due for the current year. The fee assessed by the commission shall be collected as a part of the total tax due by the tax collector and remitted by check directly to the Tax Commission Expense Dedicated Fund Account on or before the succeeding March thirty-first of each year. Any delinquent fee, including all additions thereto, shall be remitted to the tax commission for deposit in the expense account after receipt of payment thereof by the tax collector.

D.(1) In addition to the powers contained in R.S. 47:1837 et seq., the tax commission is authorized to make or cause to be made by any of its authorized agents or assistants, audits or examinations of any return due under R.S. 47:1852 and the property, place of business, books, records, activity, and programs of any taxpayer, or any other individual or business entity or venture insofar as said property, places of business or activity, books, records, and programs may affect, clarify, or disclose the liability of any person, entity, activity, venture, or property for any tax under Chapters 2 and 3 of this Subtitle. In any year in which the Louisiana Tax Commission performs audits, at least two taxpayers, companies, or individuals shall be audited from a list compiled by the Louisiana Tax Commission pursuant to objective standards and criteria, all in accordance with the rules and regulations of the Louisiana Tax Commission.

(2)(a) Having determined the amount of tax, penalty, and interest due, the commission shall send by mail a notice of its determination to the tax assessor of the parish or district wherein the property is located. The tax assessor of the parish or district shall send by mail a notice to the taxpayer at the last known address informing the taxpayer of the commission's determination and the tax assessor's intent to change, list, and value the property and/or assess the difference or the amount so determined against the property after fifteen calendar days from the date of notice.

(b) The taxpayer may protest the proposed adjustment by notifying the tax assessor of the protest within fifteen days of the taxpayer's receipt of the notice. The tax assessor shall meet with the taxpayer within ten days of his receipt of the taxpayer's protest, and shall forward with reasons to the tax commission a change order which changes, lists, and values the property in accordance with the hearing conducted by the tax assessor. The tax assessor shall within three working days notify the taxpayer and the commission of his determination. The tax assessor shall notify the tax commission at least forty-eight hours in advance of the protest hearing that such a hearing will be held, and the commission may at its discretion be present at such hearing and present evidence to support its determination.

(c) The taxpayer may protest the proposed assessment in the manner provided in R.S. 47:1563 et seq., except that all protests shall be filed with the tax commission and heard by it in due course. Appeals of decisions of the tax commission may be taken in the manner provided in R.S. 47:1989 and 1998.

(3) At the time the tax commission's notice of property adjustment is sent to the taxpayer, a copy thereof shall be mailed to the tax assessor and the tax collector for the local taxing district affected, and the tax rolls shall be changed accordingly. The tax shall be subsequently collected in the same manner and under the same terms, conditions, and supplemental filing of tax rolls using the same practices, procedures, and compensation to the collector currently in effect or as otherwise provided by law.

(4) The tax commission shall be reimbursed for its direct costs associated with the audits or examinations conducted pursuant to this Section, up to ten percent of the additional tax, penalty, and interest collected, and said funds shall be paid over to the tax commission for deposit in its expense account for its use in carrying on its operations as provided for herein.

(5) Any additional amount finally determined to be due under this audit procedure shall constitute a part of the rolls of the respective local taxing district as though originally listed thereon in extenso and in full, and shall be in addition to all other amounts otherwise due. The respective tax roll or rolls shall be changed accordingly upon notice from the tax commission.

Acts 1993, No. 184, §1, eff. May 31, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2004, No. 585, §3, eff. July 1, 2004; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2012, No. 682, §1, eff. June 7, 2012; Acts 2021, No. 114, §§13, 18, eff. July 1, 2022.
La. Rev. Stat. § 47:338.12 — LA Code / Code revised-statutes / Title 47 / Section 338.12
City of Monroe; authority to levy additional sales and use taxes
Status: in_force

A.(1) The governing authority of the city of Monroe is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city of Monroe.

(2) In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, and shall be in addition to the additional tax authorized by R.S. 47:338.1 and any other sales taxes authorized in the city of Monroe.

(3) The sales and use tax so levied shall be imposed by ordinance of the governing authority of the city of Monroe and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the city, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the city of Monroe only after the question of the imposition of the tax shall have been submitted to the qualified electors of the city at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.

(4) This tax shall be in addition to all other taxes and shall be levied, collected, and otherwise governed by the provisions of this Subpart.

(5) The proceeds of the tax shall be deposited in the general fund of the city of Monroe.

B.(1) The governing authority of the city of Monroe may levy and collect an additional one percent sales and use tax within the corporate limits of the city.

(2) The tax authorized by this Subsection 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 Subsection 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.

(3) 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 Monroe. 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.

(4) The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

(5) The purpose of such tax shall be for improvements to the water system and sewer system of the city of Monroe, including but not limited to operations, maintenance, additional construction, and related functions. The proposition or propositions shall state how revenues are to be allocated between the water system and sewer system and the purposes for which they are to be dedicated, and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 1992, No. 195, §1; Acts 1999, No. 879, §1, eff. July 2, 1999; Redesignated from R.S. 33:2711.11 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:4353 — LA Code / Code revised-statutes / Title 47 / Section 4353
Parish participation
Status: in_force

A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities:

(1) The parish governing authority.

(2) All municipalities in the parish which levy an ad valorem tax.

(3) All school boards in the parish which levy an ad valorem tax.

(4) The parish law enforcement district.

(5) The assessor.

B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts.

Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:1855 — LA Code / Code revised-statutes / Title 47 / Section 1855
Allocation of assessed value
Status: in_force

A. For the purposes of taxation by local taxing units in this state, the Louisiana Tax Commission shall allocate the assessed valuation of each company among the local taxing units in accordance with the provisions of this Section on or before September first of each calendar year.

B.(1) The situs of immovable and other movable property shall determine the local taxing unit to which the assessed value of this property is assigned.

(2) For purpose of public service properties, the situs of stored natural gas shall be the parish in which such natural gas is stored and located. Such natural gas shall be appraised at its fair market value, assessed at twenty-five percent of its fair market value, and allocated to the parish of its situs according to the same assessment methods and practices in effect on December 31, 1994.

C. The assessed value of major movable property of a railroad company shall be allocated among the parishes and municipalities according to the ratio by which the assessed value of the company's immovable and other movable property in the parish or municipality bears to the aggregate assessed value of all the company's immovable and other movable property in the state to be there subject to all state taxes, and to all parish taxes levied and effective throughout the governmental boundaries of such entire parish only, and to all municipal taxes levied and effective throughout the governmental boundaries of such entire municipality only, and to all parish school taxes levied and effective throughout the governmental boundaries of such entire parish only, and to all municipal school taxes levied and effective throughout the governmental boundaries of such entire municipality only, and to school taxes levied by the Bogalusa and Monroe school districts, and to none other.

D. With respect to any company operating both inside and outside this state, the apportionment of the appraised value of the property which shall be assessed in this state shall be determined by one or the average of two or more of the following percentages:

(1) The miles of all company track within this state divided by the miles of all company track everywhere.

(2) The investment in company property within this state divided by investment in company property everywhere.

(3) Company operating revenues in this state divided by company operating revenues everywhere.

(4) The number of company revenue ton miles in this state divided by the number of company revenue ton miles everywhere.

(5) The number of company car and locomotive miles, both loaded and empty, in this state divided by the number of company car and locomotive miles, both loaded and empty, everywhere.

(6) The miles traveled by air or water by company property within this state divided by the miles traveled by air or water everywhere.

(7) The miles of all company pipelines (converted to one equivalent sized pipe) within the state, divided by the miles of all of the company's pipelines (converted to one equivalent sized pipe) everywhere.

E. The Louisiana Tax Commission shall eliminate or adjust one or more of the above factors in any instance in which the use thereof does not accurately reflect the fair market value assignable to company property within this state. In such instance, the commission shall retain in the record of the appraisal the analysis used to make the determination that one or more of the factors established in Subsection D of this Section were not utilized in the allocation of assessed value.

F. The appraised value of all land owned by the company in this state shall be deducted from the appraised value of all property of the company in this state.

G.(1) Major movable or other movable property owned or used in Louisiana by a barge line or towing company not a resident of, nor domiciled in Louisiana, and having no agent or office in Louisiana shall be allocated for the purpose of ad valorem taxation to the local taxing unit in which the company has its primary business connections. Any value not allocated to any other parish shall be allocated to East Baton Rouge Parish. Business connections shall include but shall not be limited to use of port facilities, repair facilities, storage facilities, and the like. The Louisiana Tax Commission may adopt rules and regulations to further define business connections, and define primary business connections.

(2)(a) Except as provided herein, for those companies not provided for in Paragraph (1) of this Subsection, major movable or other movable property owned or used in Louisiana by a company not a resident of, nor domiciled in Louisiana, and having no agent or office in this state shall be allocated according to the following ratio:

(i) The numerator of which is the number of miles of active railroad track within a parish.

(ii) The denominator of which is the total number of miles of active railroad track in the state of Louisiana.

(b) The miles of active railroad track shall be based upon the latest information published by the Louisiana Department of Transportation and Development.

(c) If an assessor certifies to the Louisiana Tax Commission that certain identifiable major movables were present in his parish as of January first, the commission shall allocate the value of the major movables to the certifying parish. The remainder of the assessed value shall be allocated as provided in Subparagraph (a) of this Paragraph.

(d) The Louisiana Tax Commission shall annually publish the total number of miles of active railroad track in the state of Louisiana and the number of miles of active railroad track within each parish used to determine the ratio as provided in Subparagraph (a) of this Paragraph.

(e) The allocation methodology provided for in Subparagraph (a) of this Paragraph shall be implemented as follows:

(i) For the taxable period beginning on January 1, 2026, twenty-five percent of the assessed value shall be allocated to Louisiana parishes in accordance with the allocation methodology provided in Subparagraph (a) of this Paragraph and seventy-five percent shall be allocated to East Baton Rouge Parish.

(ii) For the taxable period beginning on January 1, 2027, fifty percent of the assessed value shall be allocated to Louisiana parishes in accordance with the allocation methodology provided in Subparagraph (a) of this Paragraph and fifty percent shall be allocated to East Baton Rouge Parish.

(iii) For the taxable period beginning on January 1, 2028, seventy-five percent of the assessed value shall be allocated to Louisiana parishes in accordance with the allocation methodology provided in Subparagraph (a) of this Paragraph and twenty-five percent shall be allocated to East Baton Rouge Parish.

(iv) For taxable periods beginning on or after January 1, 2029, one hundred percent of the assessed value shall be allocated to Louisiana parishes in accordance with the allocation methodology provided in Subparagraph (a) of this Paragraph.

H. Major movable or other movable property owned or used in Louisiana by a company having an agent or office in this state shall be allocated to the taxing unit in which that agent or office is located.

Acts 1976, No. 703, §1; Acts 1989, No. 411, §1, eff. Jan. 1, 1990; Acts 1990, No. 410, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 370, §1, eff. July 1, 1995; Acts 2018, No. 591, §1; Acts 2025, No. 470, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:521 — LA Code / Code revised-statutes / Title 47 / Section 521
Display of temporary registration license plates
Status: in_force

A. Each temporary registration license plate shall at all times be in a clearly visible place and position. It shall be fastened to the rear of the vehicle to which it has been assigned on the rear bumper of the vehicle or at a location designed for its display by the manufacturer. The temporary registration license plate shall be maintained in a condition that is clearly legible and free from foreign materials. However, the temporary registration license plate may be covered or encased in a clear transparent material but shall not obscure the temporary registration license plate and shall be readable from a distance of sixty feet.

B. The commissioner shall promulgate any rules and regulations as he deems necessary for the purposes of carrying out the provisions of this Section.

C.(1) Any person who displays, possesses, or uses any temporary registration license plate, or encourages another to, facilitate, display, possess, or use any temporary registration license plate, knowing the plate to be fictitious or to have been cancelled, revoked, suspended, or altered shall subject themselves or the other person to criminal penalties of a fine of not less than one hundred dollars nor more than five hundred dollars, or imprisonment for up to six months, or both.

(2) The commissioner may subject any person, public license tag agent, or auto title company to a civil penalty of not less than two hundred dollars nor more than five hundred dollars for a violation of Paragraph (1) of this Subsection.

Acts 2001, No. 139, §1; Acts 2025, No. 509, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:337.28 — LA Code / Code revised-statutes / Title 47 / Section 337.28
Collector's authority to determine the tax in certain cases
Status: in_force

A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall make an estimate of the retail sales of such dealer for the taxable period, of the gross proceeds from rentals or leases of tangible personal property by the dealer, or the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in the taxing jurisdiction, and of the gross amounts paid or charged for services taxable; and it shall be the duty of the collector to assess and collect the tax together with any interest and penalty that may have accrued thereon, which assessment shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.

B. In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost, then the collector shall ascertain in any manner feasible the true cost price and shall assess and collect the tax, together with any interest and penalties that may have accrued, on the basis of the true cost as assessed by him. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.

C. In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the collector, represent the true or actual consideration, then the collector is authorized to ascertain in any manner feasible the true or actual consideration and assess and collect the tax thereon together with any interest and penalties that may have accrued. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.

D. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the collector may add to the assessment the cost of such examination, together with any penalties accruing thereon.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:299.19 — LA Code / Code revised-statutes / Title 47 / Section 299.19
Rules and regulations of claiming agency
Status: in_force

Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requirements of due process of the constitutions of the United States and the state of Louisiana and further shall not be contrary to any laws or statutes of the United States or the state of Louisiana.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:1689 — LA Code / Code revised-statutes / Title 47 / Section 1689
Forfeiture of refunds
Status: in_force

Any person who uses gasoline colored in accordance with R.S. 47:1684 in any vehicle or engine other than any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops, or any stationary motor used for agricultural purposes, or has in his possession refund gasoline which has not been colored, shall be subject to the following civil penalty: Any claims for refund of gasoline taxes by such person pending with the secretary of the Department of Revenue at the time such violation is discovered shall not be paid; and any claims for refund of such taxes with respect to gasoline consumed during a period of twelve months following discovery of the violation shall not be paid. Whenever the secretary determines that this penalty is applicable, any person aggrieved by such finding shall have a right to appeal to the Board of Tax Appeals.

Acts 1950, No. 371, §9. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:9027 — LA Code / Code revised-statutes / Title 47 / Section 9027
Assignment of deferred lottery annuity prizes
Status: in_force

A. Under an appropriate judicial order, any prize, or any portion of a prize, or any right of any person to a prize awarded, payable by the corporation in deferred annuity payments, may be paid to any person other than the winner.

B. The right of a person to a prize payable by the corporation in deferred annuity payments may be voluntarily assigned as a whole or in part, if the assignment is made to a person designated in accordance with an order of the Nineteenth Judicial District Court of East Baton Rouge Parish. Any such order shall be deemed an appropriate judicial order.

C. On the filing by the assignor or the assignee in the Nineteenth Judicial District Court of East Baton Rouge Parish of a petition seeking approval of a voluntary assignment, the court shall issue an order approving a voluntary assignment and directing the corporation to make prize payments as a whole or in part to the assignee if the court finds all of the following:

(1) The assignment is in writing, is executed by the assignor, and is by its terms subject to the laws of this state.

(2) The assignor provides a sworn affidavit attesting that the assignor is of sound mind, is in full command of the assignor's faculties, and is not acting under duress.

(3) The assignor has been advised about the assignment by an independent attorney who is not related to and not compensated by the assignee or an affiliate of the assignee.

(4) The assignor understands that the assignor will not receive the prize payments or parts of payments during the years assigned.

(5) The assignor understands and agrees, with regard to the assigned payments, that the corporation, board of directors, and officials and employees of the corporation shall have no further liability or responsibility for making the assigned payments.

(6) The assignee provides the assignor with a one-page disclosure statement that sets forth in bold type not less than fourteen points in size the payments being assigned by amount and payment date, the purchase price, the rate of discount to present value, assuming daily compounding and funding on the contract date, and any origination or closing fee that will be charged to the assignor.

(7) The contract of assignment expressly states that the assignor has three business days after signing the contract to cancel the assignment.

(8) The assignor and assignee do not seek assignment for purposes of evading creditors, judgments, or obligations of child support.

(9) The assignor and assignee have certified that neither of them has a child support obligation or, if either does have a child support obligation, that no arrearage is due, and that neither the assignor nor the assignee is obligated to repay any public assistance benefits or overpayment of child support.

NOTE: Paragraph (C)(10)(intro. para.) eff. until Oct. 1, 2027. See Acts 2025, No. 477.

(10) The petition required by this Subsection, shall be accompanied by a certification from a representative of the Department of Children and Family Services, office of children and family services, stating any of the following:

NOTE: Paragraph (C)(10)(intro. para.) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.

(10) The petition required by this Subsection shall be accompanied by a certification from a representative of the Department of Children and Family Services, office of child support, stating any of the following:

(a) That the assignor or assignee does not currently have a child support arrearage, or the assignor or assignee does not owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Department of Children and Family Services.

(b) That the assignor or assignee does currently have a child support obligation and that no arrearage is due to the Department of Children and Family Services.

NOTE: Subparagraph (C)(10)(c) eff. until Oct. 1, 2027. See Acts 2025, No. 477.

(c) That the assignor or assignee does currently have a child support arrearage, or the assignor or assignee does owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Department of Children and Family Services. The certification from the Department of Children and Family Services, office of children and family services, shall be provided to the assignor and the assignee promptly upon the request of the assignor or the assignee, and in no event more than ten business days after said request is received by the Department of Children and Family Services, office of children and family services.

NOTE: Subparagraph (C)(10)(c) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.

(c) That the assignor or assignee does currently have a child support arrearage, or the assignor or assignee does owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Department of Children and Family Services. The certification from the Department of Children and Family Services, office of children and family services, shall be provided to the assignor and the assignee promptly upon the request of the assignor or the assignee, and in no event more than ten business days after said request is received by the Department of Children and Family Services, office of child support.

D. Written notice of the petition and proposed assignment and any court hearing concerning the petition and proposed assignment shall be served on the corporation, which shall be made a party thereto.

E.(1) The corporation, not later than ten days after receiving a certified copy of a court order approving a voluntary assignment, shall send the assignor and the assignee written confirmation of both of the following:

(a) The court-approved assignment.

(b) The intent of the corporation to rely on the assignment in making payments to the assignee named in the order free from any attachments, garnishments, or executions.

(2) The corporation shall thereafter make payments in accordance with the assignment.

F.(1) Neither the state nor the corporation, its board of directors, nor any of its officials or employees shall be liable in any manner for any assigned payments made by the corporation pursuant to this Section.

(2) The assignor and assignee shall hold harmless and indemnify the state, the corporation, its board of directors, and its employees and agents from all claims, suits, actions, complaints, or liabilities related to the assignment.

G. The corporation may establish a reasonable fee to defray administrative expenses associated with assignments made under this Section, including a processing fee imposed by a private annuity provider. The amount of the fee shall reflect the direct and indirect costs of processing assignments.

H. The assignee shall notify the corporation of its business location and mailing address for payment purposes and of any change in location or address during the entire course of the assignment.

I. A court order or a combination of court orders issued pursuant to this Section may not require the corporation to divide a single prize payment among more than three different persons.

J. If the Internal Revenue Service or a court of competent jurisdiction issues a determination letter, revenue ruling, or other public document declaring that the voluntary assignment of prizes will affect the federal income taxation treatment of lottery prizewinners who do not assign their prizes, the following shall occur:

(1) Within fifteen days after the corporation receives the letter, ruling, or other document, the president of the corporation shall file a copy of it with the attorney general; and

(2) A court shall not issue an order authorizing a voluntary assignment under this Section.

K. This Section shall prevail over any inconsistent provision in R.S. 10:9-101 through 406 of the Louisiana Commercial Laws.

Acts 2007, No. 139, §1; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
La. Rev. Stat. § 47:338.84 — LA Code / Code revised-statutes / Title 47 / Section 338.84
Parish and city school boards; authority to levy sales tax; use of proceeds; report format
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of the respective parishes and cities of the state and/or for the operation of the public elementary and secondary schools of the parishes and cities of the state, any parish or city school board in the state is hereby authorized to levy and collect a sales tax not in excess of one per cent within the parish or city, as the case may be, as hereinafter set forth provided that where there are dual school boards in any parish, both must accept the imposition and means of collection and dispersion of the tax.

B. The sales tax so levied shall be imposed by an ordinance of the parish or city school board, as the case may be, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish or city, as the case may be, all as presently defined in R.S. 47:301 et seq.; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or city at an election 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. All costs of conducting the election required by this Section shall be borne by the parish or city school board calling the election.

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

D. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the school board for the payment of salaries of teachers in the elementary and secondary schools of the parish or city, as the case may be, and/or for the expenses of operating said schools, and the ordinance imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.

E. Nothing contained in this Section and particularly no provision of Subsection D hereof shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to December 11, 1964 shall be used, and in all such cases the disposition of the proceeds of sales taxes heretofore authorized or levied by a parish school board shall be made in accordance with the authorization under which such tax was levied and is being collected.

F. Provided that the funds raised by parishes and/or local school boards pursuant to the provisions of this act shall not be considered by the State Board of Education or the State Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Education and the State Department of Education.

G. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.

Added by Acts 1964, Ex.Sess., No. 29, §§1, 3. Acts 1985, No. 738, §1; Acts 1997, No. 658, §2; Acts 2003, No. 73, §3, eff. July 1, 2003; Redesignated from R.S. 33:2737 pursuant to Acts 2011, No. 248, §4.

{{NOTE: SEE ACTS 1985, NO. 738, §2.}}
La. Rev. Stat. § 47:1925.3 — LA Code / Code revised-statutes / Title 47 / Section 1925.3
Method of taxation; referendum to increase taxes beyond initial authorization
Status: in_force

A. The district hereby created shall levy a tax on the assessed valuation of all taxable property appearing on the 1985 and subsequent tax rolls, without a vote of the people, in an amount that will produce for the district in the initial year that the option is exercised the same revenue as that authorized by law to be deducted pro rata from that year's tax roll for the assessor's salary and expense fund. In addition to the millage, the assessor shall file a compensation statement with the auditor in order to receive necessary funds to cover the expenses of the assessor's office for the current year. However, the taxes generated by the millage levied shall be collected free of deductions for retirement systems. The amount of millage to be assessed shall be determined and certified by the legislative auditor by dividing the net tax roll as of January first of the year of implementation into the salary and expense account and salary and personal expense allowance of the assessor for the current year. This millage adopted shall remain in effect in subsequent years unless changed as provided by law.

B. The total amount of ad valorem taxes received by the district shall never be less than that received by the district in the initial year. The assessor and ex officio chief executive officer of the district may adjust the millage levied, without the necessity of a public referendum, so as to assure that such funding does not fall below that of the initial year.

C. In addition to the taxes authorized herein the district or a subdistrict created by the district may impose additional millages in any district or subdistrict when approved by a majority of the electors voting thereon in an election held for that purpose, and any taxes generated by such additional millages shall be levied subject to deductions for retirement systems. This election may be called by the assessor and ex officio executive officer of the district. The cost of the election shall be borne by the assessor's salary and expense fund unless the election is concurrent with another election, in which event the district or subdistrict shall bear a proportionate share of the cost.

Acts 1984, No. 223, §1; Acts 1985, No. 292, §1; Acts 1985, No. 664, §1; Acts 1986, No. 450, §1; Acts 2005, No. 433, §1, eff. Dec. 31, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:811 — LA Code / Code revised-statutes / Title 47 / Section 811
Export of tax paid special fuels; tax refunds or credit; interstate users
Status: in_force

A. An interstate user of special fuels who is a bonded user of special fuels in the state of Louisiana may receive a tax refund or tax credit on that amount of tax paid on special fuels purchased in this state which exceeds the amount of fuel that would be consumed, based on the total motor vehicle mileage in the state. An interstate user of special fuels must be bonded and file reports in all states in which he operates in accordance with the requirements of those states.

B. An interstate user may determine his average number of miles of motor vehicle travel per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of his vehicles. If an interstate user cannot furnish satisfactory evidence of his average number of miles per gallon of fuel, the Department of Revenue shall determine the rate to be applied to such user, which in no event shall exceed an average of five miles per gallon of fuel.

Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 713, §2, eff. Jan. 1, 1979; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:299.9 — LA Code / Code revised-statutes / Title 47 / Section 299.9
Remittance; equivalent of refund
Status: in_force

The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:297.24 — LA Code / Code revised-statutes / Title 47 / Section 297.24
Tax credit; purchases of firearm safety devices
Status: in_force

A. For purposes of this Section, the following terms have the meanings ascribed to them in this Subsection:

(1) "Eligible transaction" means a Louisiana sales transaction in which a taxpayer purchases one or more firearm safety devices from a dealer that is required to collect sales and use tax on the sale of the firearm safety device. An eligible transaction shall not include the purchase of a firearm.

(2) "Firearm" shall have the meaning ascribed in R.S. 14:95.1.

(3) "Firearm safety device" means a safe, gun safe, gun case, lock box, or other device that is designed to be or can be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means.

B.(1) There shall be allowed a nonrefundable credit against the tax imposed by this Chapter for the purchase of one or more firearm safety devices. The amount of the credit shall be equal to the cost that a taxpayer incurs in the purchase of one or more firearm safety devices in an eligible transaction or five hundred dollars, whichever is less. A taxpayer shall be allowed only one such credit per taxable year.

(2) The total amount of credits granted pursuant to the provisions of this Section shall not exceed five hundred thousand dollars per calendar year.

(3) The granting of tax credits authorized by this Section shall be on a first-come, first-served basis. If the total amount of credits claimed in a particular calendar year exceeds the amount of tax credits authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year. The department shall treat all requests received on the same business day as received at the same time. If the aggregate amount of the requests received on a single business day exceeds the total amount of available tax credits, the department shall approve tax credits on a pro rata basis.

C. Each taxpayer who claims the credit authorized by this Section shall submit purchase receipts with his income tax return to verify the amount of the purchase price of all firearm safety devices purchased in an eligible transaction.

D. If the tax credit amount earned in accordance with this Section in a taxable year exceeds the total tax liability of a taxpayer in that year, the amount of the credit not used as an offset against the taxpayer's tax liability in the taxable year may be carried forward as a credit against subsequent income tax liabilities for a period not to exceed five taxable years.

E. No credits authorized by this Section may be claimed for any taxable year beginning after December 31, 2027.

Acts 2023, No. 403, §1; Acts 2025, No. 160, §1, eff. June 8, 2025.
La. Rev. Stat. § 47:818.128 — LA Code / Code revised-statutes / Title 47 / Section 818.128
Inspection of records, storage facilities; penalty
Status: in_force

A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to identify licensees that are importing or otherwise shipping compressed natural gas, liquefied natural gas, or liquefied petroleum gas which are liable for tax under this Part. The examination by the secretary authorized by this Section shall be conducted during reasonable business hours of the licensee.

B. Any person who refuses to permit an inspection of records or storage facilities or refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to any other penalty imposed in accordance with provisions of this Subpart.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:302 — LA Code / Code revised-statutes / Title 47 / Section 302
Imposition of tax
Status: in_force

A. There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of each item or article of tangible personal property or digital product, as defined in this Chapter. The levy of the tax shall be as follows:

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

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

B. There is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined in this Chapter. The levy of the tax shall be as follows:

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

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

C.(1) There is hereby levied a tax upon all sales of services, as herein defined, in this state, at the rate of two percent of the amounts paid or charged for such services.

(2) The tax levied in this Section shall be collected from the dealer, as defined herein, shall be paid at the time and in the manner hereinafter provided, and shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of this Title.

D.(1) Notwithstanding any other provision of law to the contrary, the state and local use taxes levied on motor vehicles brought into this state by a new resident shall not exceed ninety dollars after application of the credits provided for in R.S. 47:303(A)(3) and 337.86, provided all of the following conditions are met:

(a) The vehicle is primarily used for personal purposes.

(b) The vehicle was previously registered in the name of the new resident in any other state or was previously leased to the new resident in another state.

(c) The vehicle is registered within ninety days of being brought into this state.

(2) The taxes collected on motor vehicles of new residents in accordance with this Subsection shall be paid to the local tax authorities in equal portions.

E. No exemption from the state sales and use tax granted after the effective date of this Act and granted pursuant to the provisions of this Chapter or Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable to any sales and use tax levied by any local governmental subdivision or school board unless the state exemption specifically provides that it applies to such sales and use tax levies. In the absence of any such specific application of the state exemption to sales and use tax levies of any local governmental subdivision or school board, any state exemption granted pursuant to the provisions of this Chapter or Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable only to the levy and collection of the state sales and use tax.

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

K. An additional tax shall be levied as follows:

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

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

(3) The tax levied under this Subsection shall be in addition to the tax levied upon such sales under Subsection A of this Section and any other tax levied under other Sections of this Chapter, and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in this Chapter.

(4) The tax levied under this Subsection shall be paid in lieu of any sales or use tax which would otherwise be levied and collected by a local political jurisdiction of this state.

(5) The tax levied under this Subsection shall be levied and collected only from vendors who qualify as a "dealer" in this state solely by virtue of engaging in regular or systematic solicitation of a consumer market in this state by the distribution of catalogs, periodicals, advertising fliers, or other advertising, or by means of print, radio, or television media, including but not limited to television shopping channels, by mail, telegraphy, telephone, computer database, cable, optic, microwave, or other communication system. A vendor who qualifies as a dealer in this state as provided in R.S. 47:301(4) is prohibited from collecting the tax imposed under this Subsection in lieu of collecting the sales and use tax imposed by a political subdivision of this state which tax is remitted directly to the political subdivision.

(6) The taxes levied under this Subsection shall be collected by the Department of Revenue, advised by the Louisiana Uniform Local Sales Tax Board. The secretary shall assess a collection fee, not to exceed one percent of the proceeds of the tax, as reimbursement for the actual cost of collection of the tax. The department shall keep the board informed on a regular basis of the collection and distribution of the taxes collected, and the board shall receive a copy of the executive budget submission of the Local Tax Division of the Board of Tax Appeals.

(7)(a) From the current collections of the tax collected under this Subsection, the secretary shall make the following distributions:

(i) The secretary shall annually provide for an interagency transfer in the amount of one hundred and thirty-two thousand dollars to the Department of State Civil Service, Board of Tax Appeals, to be expended exclusively for the purposes of its Local Tax Division.

(ii) All monies remaining after satisfaction of the requirements of Item (i) of this Subparagraph shall be distributed quarterly to the central local sales and use tax collector or, if none, the parish governing authority according to population. The central local sales and use tax collector or the parish governing authority shall at no charge distribute the tax proceeds received from the secretary to each political subdivision within the parish which levies a sales and use tax or receives a portion of the proceeds of a parishwide sales and use tax levy, in accordance with each such political subdivision's pro rata share of local sales and use tax receipts collected on all other transactions subject to local sales and use taxes during the most recent state fiscal year for which data is available within thirty days of receipt of the proceeds.

(b) The amount of local tax specified in Item (a)(i) of this Paragraph as transferred to the Department of State Civil Service, Board of Tax Appeals, Local Tax Division shall be increased by fifty-five thousand dollars on July 1, 2015, by thirty-two thousand dollars on July 1, 2016, and by five thousand dollars on the first day of each of the subsequent fiscal years. The amounts specified in this Subparagraph and Subparagraph (a) of this Paragraph shall be transferred by the secretary within the first thirty days of each fiscal year, and the Department of State Civil Service, Board of Tax Appeals, may retain all funds that are transferred as directed in this Subparagraph and Subparagraph (a) of this Paragraph. The amount provided for in Item (a)(i) of this Paragraph shall also be increased when necessary to conform to an amount appropriated by law.

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

U. Collection of consumer use tax. It is the duty of the secretary of the Department of Revenue to collect all taxes imposed pursuant to this Chapter and Chapters 2-A and 2-B of this Subtitle which may be due upon the sale by a remote retailer of tangible personal property, digital products, or services in Louisiana. The secretary is authorized and directed to employ all means available to ensure the collection of the tax in an equitable, efficient, and effective manner.

V.(1) In addition to the definition of "dealer" as provided in R.S. 47:301(4) for purposes of the consumer use tax, the term "dealer" includes every person who manufactures or produces tangible personal property or digital products for sale at retail, for use or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. "Dealer" is further defined to mean any person who is engaged in business in Louisiana through participation in the retail sales market within the state through any means whatsoever or who otherwise avails himself of the substantial privilege of carrying on business within the state, including through virtual or economic contacts.

(2) A dealer, as defined in and for the purposes of this Subsection, shall file all applicable sales and use tax returns and remittances through the electronic filing options available for such purposes. If neither the dealer nor any of its affiliates as defined in R.S. 47:340.1 meet the economic nexus thresholds set forth in R.S. 47:301(4)(k)(i), the dealer may collect the tax authorized by Paragraph (K)(5) of this Section. If either the dealer or any of its affiliates as defined in R.S. 47:340.1 meet the economic nexus thresholds set forth in R.S. 47:301(4)(k)(i), the dealer shall collect state and local sales and use tax on remote sales for delivery into the state and remit to the Louisiana Sales and Use Tax Commission for Remote Sellers.

(3) The provisions of this Subsection holding that certain business activities conducted by certain persons establishes the person as a dealer for the purposes of sales and use tax levied by the state shall not be used in the determination of whether such persons are liable for the payment of income and franchise taxes levied by the state.

W.(1) Nothing in Subsection K of this Section shall prohibit a taxpayer from electing to separately file with the applicable parish sales and use tax collector or central collection commission a use tax return and to remit the correct and full amount of use tax due pursuant to the provisions of all applicable local ordinances, hereinafter referred to as "paid local use tax return".

(2) If a dealer has withheld and remitted tax for a specific purchase pursuant to the provisions of Subsection K of this Section from a taxpayer who subsequently files a paid use local tax return, the taxpayer may file an annual use tax refund request with the secretary, hereinafter referred to as "refund request".

(3) A refund request shall be filed in a manner to be determined by the secretary, which may include electronic filing. The refund request may be made once per calendar year, and shall be accompanied by all relevant paid local use tax returns. If the delivery and use of the taxable property will occur in a parish in which there is no sales and use tax imposed by any local taxing authority, an affidavit confirming such will be accepted in lieu of paid local use tax returns.

(4) The secretary shall pay any refund due pursuant to this Subsection from current collections of any tax levied pursuant to Subsection K of this Section.

(5) The denial of any refund, or the failure to act within one year of the filing of the refund request, shall be appealable in the same manner as is provided for in R.S. 47:1625.

(6) Until the Louisiana Sales and Use Tax Commission for Remote Sellers enforces collection and remittance of state and local sales and use tax based on the applicable state and local rates and bases, dealers as defined in R.S. 47:301(4)(m) shall specifically collect the additional tax authorized by Subsection K of this Section and shall file all applicable sales and use tax returns. Notice of enforcement by the Louisiana Sales and Use Tax Commission for Remote Sellers shall be published in a policy statement as authorized by LAC 61:III.101 no later than thirty days prior to the effective date of the enforcement.

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

Acts 1962, No. 172, §1; Acts 1968, Ex.Sess., No. 5, §1; Acts 1978, No. 205, §2, eff. June 29, 1978; Acts 1987, No. 869, §1; Acts 1988, No. 842, §1, eff. Aug. 1, 1988; Acts 1988, 2nd Ex. Sess., No. 11, §1, eff. Oct. 27, 1988; HCR 160, 1989 R.S., eff. July 1, 1989; HCR 1, 1989 2d E.S., eff. July 1, 1989; Acts 1990, No. 155, §1, eff. July 1, 1990; Acts 1990, No. 386, §1, eff. July 10, 1990; Acts 1991, 1st E.S., No. 4, §1, eff. July 1, 1991; Acts 1992, No. 563, §1, eff. July 1, 1992; Acts 1992, No. 926, §1, eff. July 1, 1992; Acts 1994, No. 18, §1; Acts 1994, No. 20, §1, eff. July 1, 1994; Acts 1996, No. 5, §1, eff. July 1, 1996; Acts 1998, No. 1, §1, eff. July 1, 1998; Acts 2000, 1st Ex. Sess., No. 18, §1, eff. July 2, 2000; Acts 2000, No. 22, §5, eff. April 1, 2016; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002, No. 22, §1, eff. July 1, 2002; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, 1 st Ex. Sess., No. 4, §1, eff. July 1, 2004; Acts 2004, 1 st Ex. Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1 st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2007, No. 358, §3, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts 2013, No. 425, §1, eff. July 1, 2013; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2016, 1 st Ex. Sess., No. 9, §1, eff. April 1, 2016; Acts 2016, 1 st Ex. Sess., No. 22, §1, eff. March 14, 2016; Acts 2016, 1 st Ex. Sess., No. 25, §§1, 3, eff. April 1, 2016; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2016, No. 569, §1, eff. July 1, 2017; Acts 2016, 2 nd Ex. Sess., No. 12, §1, eff. June 28, 2016; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff. June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 2 nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2018, 3rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2019, No. 360, §§1, 2; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2024, No. 307, §1, May 28, 2024; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 433, §1, eff. July 1, 2025.

NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this Act is to amend Louisiana law so that it conforms to the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C. Sections 116 through 126. If it is determined by the legislative oversight committees of the Department of Revenue, which are set forth in R.S. 49:968, that a court of competent jurisdiction has entered a final judgment on the merits that (1) is based on federal or state law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of Section 1 or 2 of this Act, then the provisions enacted by such Sections shall be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the date of entry of such judgment."

NOTE: See Acts 2018, 2 nd E.S., No. 5 and Acts 2019, No. 360, re: applicability.

NOTE: See Acts 2019, No. 199, re: applicability.
La. Rev. Stat. § 47:6107 — LA Code / Code revised-statutes / Title 47 / Section 6107
Business-supported child care
Status: in_force

A.(1) There shall be a refundable credit against any Louisiana income tax for the eligible business child care expenses supported by a business. The total amount of credits granted pursuant to this Paragraph shall not exceed the amount provided for in Subsection C of this Section. The credit shall be the following percentages of eligible business child care expenses depending upon the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends:

Quality Rating of Child Care Facility Percentage of eligible business

child care expenses

Five star 50%

Four star 40%

Three star 30%

Two star 0%

One star or nonparticipating facility 0%

(2) There shall be an additional refundable credit against any Louisiana income tax for the payment by a business of fees and grants to child care resource and referral agencies not to exceed five thousand dollars per tax year.

B. The credits provided for in this Section shall be allowed against income tax for the taxable period in which the credit is earned. If the tax credit exceeds the amount of such taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.

C.(1) For purposes of credits granted pursuant to Paragraph (A)(1) of this Section, the maximum amount of tax credits that may be granted for a calendar year, referred to hereafter in this Subsection as the "credit cap", shall be as follows:

(a) For the calendar year beginning January 1, 2026, and ending December 31, 2026, the credit cap shall be one million dollars.

(b) Beginning January 1, 2027, and each January first thereafter, the credit cap for the calendar year shall be established in accordance with the following provisions:

(i) If the secretary of the Department of Revenue determines that less than eighty percent of the credit cap amount authorized for the preceding calendar year was granted, then the credit cap for the current calendar year shall not be adjusted.

(ii) If the secretary of the Department of Revenue determines that at least eighty percent of the credit cap amount authorized for the preceding calendar year was granted, then the credit cap for the current calendar year shall be increased by one million dollars.

(c) In no event shall the credit cap for any calendar year exceed five million dollars.

(2) No later than July first of each year, the secretary of the Department of Revenue shall publish on the department's website a notice of the credit cap amount authorized for the calendar year in which the notice is published. However, when the credit cap for a calendar year reaches five million dollars, the secretary shall no longer be required to publish notice of the credit cap amount on the department's website.

(3)(a) Beginning January 1, 2027, taxpayers shall apply for the tax credit on a form and in the manner prescribed by the secretary of the Department of Revenue. The application period shall begin on January first and conclude on February twenty-eighth of each calendar year following the calendar year in which the credit is deemed earned. Eligible applications shall be approved by the department on a first-come, first-served basis as determined by the date and time that a completed application is received by the department. An application shall not be considered complete until all information requested by the department has been received. A taxpayer is deemed eligible upon satisfactorily demonstrating that it has met the requirements of this Section, where applicable.

(b) If the aggregate amount of applications received on a single business day exceeds the total amount of available tax credits, the secretary of the Department of Revenue shall approve tax credits on a pro rata basis. In the event the taxpayer is subject to proration, the taxpayer shall only be eligible for a credit equal to the pro rata amount for the tax period deemed eligible.

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015, Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2025, No. 454, §§1, 2, eff. Jan. 1, 2026.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:57 — LA Code / Code revised-statutes / Title 47 / Section 57
Deductions from gross income; charitable and other contributions
Status: in_force

In computing the net income of an individual, or a corporation, deductions shall be allowed for contributions or gifts made within the taxable year to or for the use of:

(1) The State of Louisiana, or any political subdivision thereof, for exclusively public purposes;

(2) A corporation, or trust, or community chest fund or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual;

(3) The special funds for vocational rehabilitation authorized by Section 11 of the World War Veterans' Act, 1924;

(4) Posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual; or

(5) A fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.

Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the collector, and shall be allowed to an amount which in all of the above cases combined does not exceed fifteen per cent of an individual's adjusted gross income as defined in R.S. 47:68, and shall be allowed in the case of a corporation to an amount which in all of the above cases combined does not exceed five per centum of the corporation's net income as computed without the benefit of this Section, except that in the case of an individual if in the taxable year and in each of the eight preceding taxable years the amount of the contributions or gifts described in paragraphs (1) through (5) of this Section, plus the amount of income taxes paid under this Chapter, exceed ninety per centum of the taxpayer's net income for each taxable year, as computed without the benefit of this Section as applicable to each year, then the fifteen per centum limit imposed herein shall not be applicable.

Amended by Acts 1950, No. 445, §1.
La. Rev. Stat. § 47:8010 — LA Code / Code revised-statutes / Title 47 / Section 8010
Increment revenues
Status: in_force

A. For purposes of this Chapter, the increment revenues of each taxing district shall be an amount equal to the increment in the income proceeds, revenues, and funds of such taxing district derived from or held in connection with the undertaking and carrying out of the tax increment development under this Chapter.

B. Such increment revenues shall be determined annually and shall be an amount not to exceed ninety-five percent of the difference between:

(1) The amount of ad valorem taxes levied each year by such taxing district, exclusive of any debt service millage, on taxable immovable property contained within the geographic boundaries of a tax increment development area; and

(2) The amount of ad valorem taxes which would have been produced by the rate at which the tax is levied each year by or for such taxing district, exclusive of any debt service millage, upon the total of the assessed value of the taxable real property in the tax increment development area as shown upon the most recent assessment roll used in connection with the taxation of such property by each taxing district prior to the effective date of the ordinance providing for the funding of the trust fund.

Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.
La. Rev. Stat. § 47:305.25 — LA Code / Code revised-statutes / Title 47 / Section 305.25
Exemption; antique motor vehicles
Status: in_force

A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shall be granted notwithstanding any other provision of law to the contrary.

B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets all of the following criteria:

(1) Was manufactured at least thirty-five years ago.

(2) Is not used for commercial purposes. For purposes of this Subsection, "used for commercial purposes" shall not include use within this state in the production of a motion picture.

(3) Is valued at ten thousand dollars or more.

C. Registration and licensing of an antique motor vehicle shall be subject to the fees imposed by the provisions of R.S. 47:463.8(B).

Acts 2025, No. 506, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:9021 — LA Code / Code revised-statutes / Title 47 / Section 9021
Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
Status: in_force

The corporation shall require as a part of any contract for the production or printing of lottery tickets that each ticket include the toll-free telephone number made available by the office of behavioral health of the Louisiana Department of Health to provide information and referral services regarding compulsive or problem gambling. However, the requirements of this Section shall not affect any lottery tickets that are part of the inventory that has been delivered to retail licensees for sale or that have been printed but not yet delivered to retail licensees for sale prior to August 15, 1993.

Acts 1993, No. 200, §4; Acts 1997, No. 172, §3, eff. June 13, 1997; Acts 1999, No. 339, §3; Acts 2009, No. 384, §5, eff. July 1, 2010.
La. Rev. Stat. § 47:725 — LA Code / Code revised-statutes / Title 47 / Section 725
Dealers required to furnish bonds; waiver
Status: in_force

Each dealer shall, before engaging in the business of a dealer, furnish to the secretary of the Department of Revenue a satisfactory surety bond guaranteeing the payment of all taxes accrued or accruing under this Part and all interest, penalties, and costs applicable thereto. The furnishing of this bond shall conform to the provisions of Part IV of this Chapter; however, the secretary is authorized to waive the furnishing of this surety bond by any dealer who has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the dealer for waiver of the bond. If any dealer whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such dealer furnish a bond in the amount required in this Section, and such dealer shall not be eligible for a waiver of a bond for a period of three years thereafter.

Amended by Acts 1981, No. 771, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:343 — LA Code / Code revised-statutes / Title 47 / Section 343
Payment of tax
Status: in_force

A. Except as otherwise expressly provided, the first license tax herein authorized to be levied shall be due and payable to the tax collector as follows:

(1) In the case of any business which is subject to license under this Chapter, commencing on or after the effective date of this Chapter, the license tax shall be due and payable on such date of commencement.

(2) In the case of a business commenced prior to the effective date of this Chapter, the license tax shall be due and payable on January 1, 1988.

B.(1) Annually thereafter all license taxes levied hereunder shall be due and payable on January first of each calendar year for which the license is due, except that for a new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business is commenced.

(2) All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due.

C. For ongoing businesses which cease operation between January first and the last day of February of the current license year, the license for the year shall be based on their gross receipts for the prior year, divided by three hundred sixty-five and multiplied by the number of days in which they were in operation.

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. § 47:2432 — LA Code / Code revised-statutes / Title 47 / Section 2432
Amount of tax and time of payment
Status: in_force

A. Amount of tax. Wherever there is a credit allowable under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state death taxes shall be paid to the state of Louisiana.

B. Time of payment. The tax due under this part shall be due and payable prior to the filing of the United States Estate Tax Return or nine months after the death of decedent whichever comes first.

C. Changes or amendments in the United States Estate Tax Return. Any change or amendment in the United States Estate Tax Return which would result in additional taxes due the state of Louisiana under this part shall be paid thirty days after final approval of the United States Estate Tax Return.

Amended by Acts 1972, No. 315, §3; Acts 1991, No. 243, §1, eff. July 2, 1991; Acts 1997, No. 818, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:56 — LA Code / Code revised-statutes / Title 47 / Section 56
Deductions from gross income; taxes on shareholders paid by corporation
Status: in_force

A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.
La. Rev. Stat. § 47:1032 — LA Code / Code revised-statutes / Title 47 / Section 1032
Definitions
Status: in_force

For the purposes of this Part the following words shall have the meaning ascribed to them in this Section unless the content clearly intends otherwise:

(1) "Cost of gas purchased for resale" shall mean the actual purchase price paid for the gas that is being resold and shall include third-party transportation charges.

(2) "Gross receipts" shall mean the total amount of billings for services rendered, and shall include all receipts from business beginning and ending within this state, and a proportion, based upon the proportion of mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state, whether same be from the actual operation of such business or from a source incidental to such business. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible. Nonoperating (nonutility) revenues such as dividend and interest income, tax refunds, merchandising, and rentals from land, buildings, other nonutility property and storage revenues are not to be included in taxable gross receipts.

(3) "Mileage" shall mean the sum total of the actual linear miles, as classified or defined by the Federal Regulatory Commission as transmission lines and reported for the prior year.

Acts 1994, No. 35, §1, eff. July 1, 1994.
La. Rev. Stat. § 47:864 — LA Code / Code revised-statutes / Title 47 / Section 864
Affixing stamps; penalty; compromises
Status: in_force

A. Penalty.

(1) Any dealer required by this Chapter to affix the stamps who fails to properly affix or cancel such stamps within the time limit prescribed by law shall, in addition to the taxable articles being subject to seizure, be required to pay as a part of the tax imposed hereunder a penalty for a first offense of one dollar per article; for a second offense, five dollars per article; and for a third offense, ten dollars per article. For any offenses in excess of three, the fine will be not less than twenty dollars per article nor more than one hundred dollars per article to be assessed and collected by the secretary as other taxes levied by this Chapter are collected.

(2) Any dealer who affixes stamps to cigarettes in violation of R.S. 47:843(D)(2) shall be subject to the same penalties as provided in Paragraph (1) of this Subsection.

B. Subsequent offenses. For purposes of determining second and third or more offenses, any offenses occurring within a five-year period of each other will be considered additional offenses for purposes of this Chapter.

C. Compromises. The collector may compromise in a civil case arising under the provisions of this Chapter and any collections made by him on such compromises shall be handled in the same manner as the collections of the tax are handled. When any case is compromised, the collector shall keep a complete record of the transaction on file in his office.

Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 1999, No. 304, §1, eff. July 1, 1999.
La. Rev. Stat. § 47:332.33 — LA Code / Code revised-statutes / Title 47 / Section 332.33
Disposition of certain collections in Winn 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 Winn 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 Winn Parish Tourism Fund as provided in and subject to the provisions of R.S. 47:302.16.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1576.2 — LA Code / Code revised-statutes / Title 47 / Section 1576.2
Installment agreements; fees
Status: in_force

A. The total amount of tax due on any tax return shall be paid no later than the date the return is required to be filed. However, if the taxpayer qualifies for an installment payment agreement, the secretary may consider an installment payment agreement for any taxes, interest, and penalties due, subject to the following requirements:

(1) The secretary shall charge a fee of one hundred five dollars to establish a standard installment payment agreement with a taxpayer. All payments for installment payment agreement fees shall be paid to the secretary of the Department of Revenue.

(2) If the taxpayer defaults on the installment payment agreement, the secretary shall charge a fee of sixty dollars to reinstate the agreement. Payment of the reinstatement fee shall be made to the secretary of the Department of Revenue.

(3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the secretary shall not charge a fee to enter into a standard installment payment agreement with any taxpayer whose adjusted gross income is less than or equal to twenty-five thousand dollars.

(4) Money received by the secretary from fees imposed pursuant to this Section 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.

B. The secretary may adopt rules and regulations in accordance with the Administrative Procedure Act to implement the fees provided for in this Section.

Acts 2015, No. 130, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:1953 — LA Code / Code revised-statutes / Title 47 / Section 1953
Assessment of corporations generally
Status: in_force

Corporations, save those otherwise provided for, shall be assessed directly upon all taxable property owned by such corporations, but unless six months prior and continuous ownership can be shown in any holdings of national, state or municipal bonds or stocks in any corporations whatsoever, then the market value of such holdings shall be assessed to such corporations as so much "money in possession."

Such corporations shall be required to furnish to the assessor within the first twenty days of January of each year, a sworn statement of the cost of their property, real and personal, and the value at which it is carried on the books, and in determining the assessment these valuations shall be considered; such corporations further shall be required to furnish a sworn statement of the earning capacity of the corporation, which earning capacity shall form a basis of estimating the value of its charter or franchise.

Any president or other officer who fails to make a sworn return of property and condition to the assessor within the first twenty days of January of each year, shall be guilty of a misdemeanor, and on conviction shall be punished by fine or imprisonment, or both, at the discretion of the court.

H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:463.191 — LA Code / Code revised-statutes / Title 47 / Section 463.191
Special prestige license plate; member of congress
Status: in_force

A. Notwithstanding the provisions of R.S. 47:463(A)(3)(b), the secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, motorcycles, recreational vehicles, and vans, which may be issued upon application of any Louisiana member of congress.

B. The charge for this special prestige license plate shall be a one-time fee of twenty-five dollars for each plate, which 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.

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 2016, No. 261, §1.
La. Rev. Stat. § 47:722 — LA Code / Code revised-statutes / Title 47 / Section 722
Reports by dealers
Status: in_force

A. Within twenty days after the expiration of each monthly period, to be computed from the first day of each month to the last day of each month, each dealer shall file with the secretary a statement, on forms prescribed and furnished by him, of the business conducted by such person, firm, corporation, or association of persons during the last preceding monthly period, whether or not the tax has been paid. This statement shall show the number of gallons of gasoline or motor fuel that was sold to persons, firms, corporations, or associations of persons within the state and also the quantity used or consumed by the dealer importing or manufacturing same, together with such other information as the secretary may require.

B. The forms for the reports required by this Section and by R.S. 47:721 each shall contain a written declaration that it is made under the penalties imposed for the filing of false reports and that the reports shall be subject to examination and verification by representatives of the secretary. A person who falsely files a statement required by this Section or by R.S. 47:721 shall be guilty of a misdemeanor and upon conviction shall be fined five hundred dollars or be imprisoned for one year, or both.

Amended by Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1958, No. 181, §1; Acts 1965, No. 143, §1; Acts 1976, No. 556, §1, eff. Jan. 1, 1977; Acts 1980, No. 318, §1. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:300.9 — LA Code / Code revised-statutes / Title 47 / Section 300.9
Tax credit
Status: in_force

Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
La. Rev. Stat. § 47:9103 — LA Code / Code revised-statutes / Title 47 / Section 9103
Prizes; payment of prizes
Status: in_force

A.(1) Winning wagers that were placed via a sports wagering mechanism with cash and are evidenced by a ticket receipt shall be redeemed by a player within one hundred eighty days from the time of the event. The corporation shall pay tickets upon presentation after performing validation procedures.

(2) Winning wagers placed using a sports wagering account shall be credited by the operator to the patron's account within one day from the time of the event unless otherwise allowed pursuant to the rules of the corporation.

B. The operator's obligation to pay winning tickets shall expire after one hundred eighty days from the date of the event if not presented for payment. Additionally, if the ticket fails to be presented for payment within the one hundred eighty day period, the ticket holder waives any right to enforce payment of the ticket.

C. If the proceeds of any sports wagering prize issued pursuant to this Subtitle are five hundred dollars or more, the prize shall be subject to Louisiana state income tax. Any attachments, garnishments, or executions authorized and issued pursuant to law shall also be withheld if timely served upon the process agent of the corporation.

D. The corporation shall adopt rules to establish a system of verifying the validity of tickets claimed to win prizes and to effect payment of such prizes except that:

(1) No prize, nor any portion of a prize, nor any right of any person to a prize awarded shall be assignable. Any prize, or portion thereof, remaining unpaid at the death of a prizewinner shall be paid to the estate of the deceased prizewinner or to the trustee of a trust established by the deceased prizewinner as settlor, if a copy of the trust document or instrument has been filed with the corporation, along with a notarized letter of direction from the settlor, and no written notice of revocation has been received by the corporation prior to the settlor's death. Following a settlor's death and prior to any payment to such a trustee, the corporation shall obtain from the trustee and each trust beneficiary a written agreement to indemnify and hold the corporation harmless with respect to any claims that may be asserted against the corporation arising from payment to or through the trust. Notwithstanding any other provisions of this Subtitle, any person, pursuant to an appropriate judicial order, shall be paid the prize to which a winner is entitled.

(2) A person twenty-one years of age or older may gift a winning sports wagering ticket to a person of any age. If the donee of a winning ticket is under the age of twenty-one years, the corporation shall direct payment to a member of the person's family who is twenty-one years of age or older or to the legal representative of the person on behalf of such person. The person named as custodian shall have the same powers and duties as prescribed for a custodian pursuant to the Uniform Transfers to Minors Act.

(3) No prize shall be paid arising from claimed tickets that are stolen, counterfeit, altered, fraudulent, unissued, produced or issued in error, unreadable, not received, unclaimed, or not recorded by the corporation within applicable deadlines.

(4) No particular prize shall be paid more than once, and in the event of a binding determination that more than one claimant is entitled to a particular prize, the sole remedy of such claimants is the award to each of them an equal share in the prize.

E. No prize shall be paid upon a ticket purchased or sold in violation of this Subtitle.

F. The corporation is discharged of all liability upon payment of a prize.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:281 — LA Code / Code revised-statutes / Title 47 / Section 281
Administration; general
Status: in_force

Except as specifically provided to the contrary in this Chapter, all matters pertaining to the administration of this Chapter shall be governed by the provisions of Chapter 18 of this Subtitle.*

*R.S. 47:1501 et seq.
La. Rev. Stat. § 47:337.70 — LA Code / Code revised-statutes / Title 47 / Section 337.70
Penalty for failure to make timely return
Status: in_force

A.(1) When any taxpayer fails to make and file any return required to be made under the provisions of this Chapter before the time that the return becomes delinquent or when any taxpayer fails to timely remit to the collector the total amount of tax that is due on a return which he has filed, there shall be imposed, in addition to any other penalties provided, a specific penalty to be added to the tax in the amount of five percent of the tax owed for each and every thirty-day period after the return was required to be filed or the tax was required to be remitted, subject to the limitations of this Paragraph.

(2) In the case of the filing of a return without remittance of the full amount due, the specific penalty imposed by this Paragraph in the amount of five percent of the tax owed for each thirty-day period shall be calculated only on the additional amount due from the taxpayer after the deduction of payments timely submitted, or submitted during any preceding thirty-day period, subject to the limitations of this Paragraph. The penalty provided by this Paragraph shall not be imposed for any thirty-day period for which a penalty for failure to file a return or for filing after the return becomes delinquent is assessed.

(3) The penalties provided for in this Subsection shall not be imposed for more than five thirty-day periods in total for each tax return required to be filed.

(4) The penalties for delinquent returns and failure to remit the total amount of tax due shall accrue beginning the day after the due date subject to the limitations of this Subsection.

B. The penalties provided for by this Section 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.

C.(1) Notwithstanding any other provision of the law to the contrary, any exemption granted to a taxpayer under a tax incentive contract except a contract granted pursuant to Article VII, Section 21(F) of the Constitution of Louisiana shall be suspended if at any time during the contract there is a final, nonappealable judgment against the taxpayer for nonpayment of taxes.

(2) The collector shall send a notice by certified mail to the taxpayer at the address given in the last report filed by the taxpayer, or to any address obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from the United States Postal Service certified software informing him of the following:

(a) That there is a final, nonappealable judgment against him for nonpayment of taxes.

(b) That he has thirty days from the date of the notice to pay the tax, penalty, and interest due or the exemptions granted under the tax incentive contract will be suspended.

(c) That the suspension will continue until the tax, penalty, and interest due under the final, nonappealable judgment are paid in full.

(3) The provisions of this Section shall not apply if the taxpayer has paid the amount due under protest in accordance with R.S. 47:337.63 or has entered into an installment agreement with the department for the payment of the amount due and is in compliance with the terms of the agreement.

(4) For the purposes of this Subsection, during the period of suspension, the exemptions granted under the tax incentive contract are inoperable and of no effect.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1.
La. Rev. Stat. § 47:59 — LA Code / Code revised-statutes / Title 47 / Section 59
Deductions from gross income; alimony payments
Status: in_force

In computing net income, deductions shall be allowed for amounts paid as alimony, including alimony pendente lite, by husband or wife under order of court of competent jurisdiction. This Section shall not apply to that part of any payments which the terms of the judgment fix, in terms of an amount of money or a portion of the payments, as a sum which is payable for the support of minor children of the person making the payments.
La. Rev. Stat. § 47:301.1 — LA Code / Code revised-statutes / Title 47 / Section 301.1
Telecommunications and ancillary services
Status: in_force

A. The sales and use tax levied by this Chapter shall apply to the sales price of telecommunications services in accordance with the following sourcing rules:

(1) Except as otherwise provided in Paragraph (4) of this Subsection, telecommunications services sold on a call-by-call basis shall be subject to the tax imposed by this Chapter if either of the following occur:

(a) The call both originates and terminates in this state.

(b) The call either originates in this state or terminates in this state, and the service address associated with the call is located in this state.

(2) Except as otherwise provided in Paragraph (4) of this Subsection, telecommunications services sold on a basis other than a call-by-call basis shall be subject to the tax imposed by this Chapter if the telecommunications service is charged to a customer whose place of primary use is in this state.

(3) Except as otherwise provided in Paragraph (4) of this Subsection, mobile telecommunications services provided by a customer's home service provider shall be subject to the tax imposed by this Chapter if the customer's place of primary use is in this state.

(4) Notwithstanding the provisions of Paragraphs (1), (2), and (3) of this Subsection, the following rules apply:

(a) Air-to-ground radio telephone services shall be subject to the tax imposed by this Chapter if the customer's place of primary use is located in this state.

(b) Postpaid calling services shall be subject to the tax imposed by this Chapter if the origination point of the telecommunications signal is located in this state, as first identified by either of the following:

(i) The seller's telecommunications system.

(ii) Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

(c) With respect to private communication services, the tax imposed by this Chapter shall apply to:

(i) Any separate charge for a specific channel termination point located in this state.

(ii) Any separate charge for the use of a channel that is exclusively between two channel termination points located in this state.

(iii) Where channel termination points of a channel are located both within and outside this state:

(aa) Fifty percent of any separate charge for a segment of a channel between two such channel termination points.

(bb) To the extent that the charge for any segment or segments of a channel is not separately billed, an amount equal to the total charge for such channel segment or segments multiplied by a fraction, the numerator of which is the number of channel termination points located in this state and the denominator of which is the total number of channel termination points.

B.(1) The sales price of telecommunications services shall include, whether or not separately stated, charges for any of the following:

(a) The connection, movement, change, or termination of telecommunications services.

(b) Conference bridging services and vertical services if the customer's place of primary use is located in this state.

(2) The sales price of telecommunications services shall not include charges for any of the following:

(a) The furnishing of any telecommunications service for resale, including access and other interconnection charges paid by providers of telecommunications services and charges for the use of intercompany facilities pursuant to shared network facility arrangements, provided that any dealer making a sale of telecommunications services for resale shall obtain a certificate from the purchaser of such services certifying that such services are purchased for the purpose of resale, the form of the certification to be determined by rules and regulations to be promulgated by the secretary.

(b) Any excise, franchise, or similar tax or like fee or assessment levied by the United States, by the state of Louisiana, or by any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana, upon the purchase, sale, use, or consumption of any telecommunications service, which tax, fee, or assessment is collected by the seller from the purchaser.

(c) Telecommunications services or transactions defined in this Paragraph among entities classified as members of an affiliated group as provided by 26 U.S.C. 1504, provided, however, that these provisions shall not apply to any sale of tangible personal property.

(d) Any other property or services that are not telecommunications services if stated separately from the charges for telecommunications services.

(e, f) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

C. The following provisions apply to the furnishing of mobile telecommunications services:

(1) The home service provider shall be responsible for obtaining and maintaining the customer's place of primary use.

(a) If the home service provider's reliance on information provided by its customer is in good faith, it shall be entitled to rely on the applicable residential or business street address supplied by the customer as the place of primary use unless a taxing jurisdiction or the state has given the home service provider a notice of determination as set forth in Subparagraph (c) or (d) of this Paragraph.

(b) If the home service provider's reliance on information provided by its customer regarding the customer's place of primary use is in good faith, it shall not be liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate, itemized charge unless a taxing jurisdiction or the state has given the home service provider a notice of determination as set forth in Subparagraphs (c) or (d) of this Paragraph.

(c) A taxing jurisdiction, or the state on behalf of any taxing jurisdiction or taxing jurisdictions within the state, may determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. However, if the taxing jurisdiction making such determination is not the state, such taxing jurisdiction shall obtain the consent of all affected taxing jurisdictions within the state and shall give the customer an opportunity to demonstrate in accordance with applicable state or local tax, charge, or fee administrative procedures that the address is the customer's place of primary use before giving such notice of determination.

(d) A taxing jurisdiction, or the state on behalf of any taxing jurisdiction or taxing jurisdictions within the state, may determine that the assignment of a taxing jurisdiction by a home service provider under Subparagraph (a) of this Paragraph does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. However, if the taxing jurisdiction making the determination is not the state, it must obtain the consent of all affected taxing jurisdictions within the state and give the home service provider an opportunity to demonstrate in accordance with applicable state or local tax, charge, or fee administrative procedures that the assignment reflects the correct taxing jurisdiction before giving such notice of determination.

(e) If a customer believes that an amount of tax or assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, before seeking any other remedy the customer shall notify the home service provider in writing. The customer shall include in this written notification the street address for his place of primary use, the account name and number for which the customer seeks a correction of the tax assignment, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within sixty days of receiving a notice under this Section, the home service provider shall review its records and the electronic database or enhanced zip code used to determine the customer's taxing jurisdiction. If this review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to two years. If this review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.

(f) If the customer is dissatisfied with the response of the home service provider required under this Section, the customer may seek a correction or refund from the taxing jurisdiction affected.

(2)(a) Notwithstanding any provision of law to the contrary, if a mobile telecommunications service is not subject to the tax imposed by this Chapter or taxes levied by other taxing jurisdictions, and if the amount paid or charged for such mobile telecommunications service is aggregated with and not separately stated from the amount paid or charged for any service that is subject to such taxes, then the nontaxable mobile telecommunications service shall be treated as being subject to such taxes unless the home service provider can reasonably identify the amount paid or charged for the mobile telecommunications service not subject to such taxes from its books and records kept in the regular course of business.

(b) Notwithstanding any provision of law to the contrary, if a mobile telecommunications service is not subject to the taxes levied by the state or by other taxing jurisdictions, a customer may not rely upon the nontaxability of such mobile telecommunications service unless the customer's home service provider separately states the amount charged for the nontaxable mobile telecommunications service or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the amount charged or paid for the nontaxable mobile telecommunications service.

D. To prevent actual multistate taxation of an interstate telecommunications service subject to the tax imposed by this Chapter and Chapters 2-A and 2-B of this Subtitle, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the service, shall be allowed a credit against the tax imposed by this Chapter and Chapters 2-A and 2-B of this Subtitle to the extent of the amount of the tax paid in the other state.

E. Notwithstanding any provision of law to the contrary, after allocation of monies to the Bond Security and Redemption Fund as required by Article VII, Section 9(B) of the Constitution of Louisiana, from the avails of the sales tax on telecommunication services there shall be an annual dedication of one million dollars to be deposited into the Telecommunications for the Deaf Fund for use as provided in R.S. 47:1061(B).

F.(1) Local political subdivisions shall be prohibited from levying a sales and use tax on telecommunications services not in effect on July 1, 1990. However, the provisions of this Paragraph shall not be construed to prohibit the levy or collection of any franchise, excise, gross receipts, or similar tax or assessment by any political subdivision of the state as defined in Article VI, Section 44 of the Constitution of Louisiana.

(2) There is hereby levied an additional state sales and use tax upon all telecommunications services, cable television services, direct-to-home satellite services, video programming services, provided by cable television and satellite service providers, and satellite digital audio radio services in this state, at the rate of five percent of the amounts paid or charged for such services.

(3) The tax levied pursuant to this Subsection shall be paid in lieu of any sales or use tax that would otherwise be levied and collected by a political subdivision of this state.

(4) The taxes levied pursuant to this Subsection shall be administered and collected by the secretary of the Department of Revenue. The secretary shall assess an administration and collection fee, not to exceed one percent of the collections of the tax, as reimbursement for the actual cost of collection of the tax.

(5) The tax levied in this Subsection shall be collected from the dealer, as defined in this Chapter, shall be paid at the time and in the manner hereinafter provided, and shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to taxes levied pursuant to the provisions of Chapter 3 of this Subtitle.

(6) After allocation to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, the treasurer shall deposit in and credit to the Local Revenue Fund the avails of the taxes collected under this Subsection.

Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2013, No. 300, §1, eff. July 1, 2013; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4 eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
La. Rev. Stat. § 47:516 — LA Code / Code revised-statutes / Title 47 / Section 516
Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penalty
Status: in_force

A. The commissioner or the division of state police, weights and standards police officers of the Department of Transportation and Development or other proper legal authority, have the right and power at any time and place to investigate, in any lawful manner, and inspect, at any time and place, any vehicle, with respect to its registration, license, tax payment, or other manner or thing contemplated by or provided for in this Chapter. To that end the commissioner or secretary may select, appoint, or designate inspectors, acquire the necessary scales or other equipment incident to their functioning, and where necessary may cause the owner or driver of any vehicle to move the same or cause it to be moved, forthwith, to the nearest scales available in the direction of destination.

B.(1) If upon weighing the vehicle it is found that it is improperly licensed, or if it is found that the certificate of registration issued for the vehicle is otherwise unlawful, the inspector or enforcement officer may impound the vehicle and may require the operator of the vehicle to purchase forthwith the proper license for and to properly register the vehicle.

(2) Twenty-five percent of the annual price of the license or registration shall be added to the cost of purchasing the same as a penalty, which shall be in lieu of the penalties directed to be imposed by R.S. 47:508. There shall be credited against the price of this license or registration the price of the license or registration on the vehicle at the time of its unlawful operation. However, in lieu of impoundment and immediate purchase of license and registration, a Department of Transportation and Development stationary weights and standards scales police officer may issue a violation ticket in the amount of seventy-five dollars, in addition to any overweight penalties due as provided by R.S. 32:388, to any operator possessed of an improper Louisiana license and registration.

(3) The violation ticket shall serve as a receipt for said license plate. The violation ticket shall notify the owner and operator in writing to appear within five days to purchase the proper license for and to properly register said vehicle or combination of vehicles, and to pay any penalty due. This violation ticket shall be considered as a temporary license plate for a period not to exceed five days.

(4) In addition to any overweight penalties due as provided by R.S. 32:388, if the weight of the vehicle exceeds the manufacturer's gross vehicle weight rating or the manufacturer's gross combined vehicle weight rating, a fine of one hundred dollars shall be paid, in addition to the seventy-five dollar penalty, in lieu of registering the vehicle at the higher weight. Payments for penalties shall be remitted to the Transportation Trust Fund.

C. If upon inspecting a vehicle or combination of vehicles it is found that it has an expired Louisiana license and registration or that it has no license and registration, the inspector or enforcement officer may impound the vehicle and may require the operator of the vehicle to purchase forthwith a license for and to properly register the vehicle. Twenty-five per centum of the annual price of the license or registration shall be added to the cost of purchasing the same as a penalty, which shall be in lieu of the penalty directed to be imposed by R.S. 47:508. However, any operator who is lawfully possessed of a valid Louisiana driver's license, as provided in Subsection A of R.S. 32:411, in lieu of impoundment and immediate purchase of license and registration, may deposit said license with the enforcement officer, who shall issue said driver a violation ticket which shall serve as a receipt for the operator's license. The violation ticket shall notify the owner and driver in writing to appear within five days to purchase license and registration for said vehicle, pay any penalty due and secure the return of the operator's license. This violation ticket shall be considered as a temporary Louisiana driver's license.

D. Whoever violates his promise to appear, purchase license plate and registration, and pay any penalty assessed under Subsections B and C of this Section shall be punished by a fine of not more than five hundred dollars, or by imprisonment for not more than ninety days, or both, and the driver's license or license plate shall be forwarded to the Department of Public Safety and Corrections for suspension, revocation, and cancellation.

Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 2003, No. 1159, §1, eff. July 2, 2003; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.
La. Rev. Stat. § 47:338.202 — LA Code / Code revised-statutes / Title 47 / Section 338.202
Hotel occupancy tax in Jefferson Parish
Status: in_force

A. The governing authority of the parish of Jefferson is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located on the east bank of the Mississippi River within the parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designated for dwelling, lodging, or sleeping purposes to transient guests, where such establishment contains two or more rooms. "Hotel" does not include any hospital, convalescent or nursing home, or sanitarium, or hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).

B. The governing authority shall impose the hotel occupancy tax by ordinance or resolution adopted by the governing authority which shall have the right to provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax. The resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto the governing authority of the parish approves the levy of such hotel occupancy tax by a favorable vote of a majority of the members present and voting.

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

D.(1) The net proceeds of the tax after deduction of reasonable collection expenses shall be used for the following purposes:

(a) For the design and construction of a docking facility and pedestrian access for the USS Cabot/Dedalo Aircraft Carrier to be permanently moored in Kenner at the approximate location of the existing Rivertown docking facility, to plan, acquire, finance, own, construct, operate, and maintain cultural and recreational facilities.

(b) Proceeds collected in excess of three hundred twenty-five thousand dollars each fiscal year may be used for potential operating expenses for the USS Cabot/Dedalo Aircraft Carrier or to plan, acquire, finance, own, construct, and promote cultural and recreational facilities, including a maritime attraction at the Rivertown docking facility, for the first two years of collections, in an amount not to exceed one hundred thousand dollars per year.

(c) To plan, acquire, finance, own, construct, operate, and maintain cultural and recreational facilities including professional and amateur sporting facilities, which may include but not limited to a baseball stadium, located on the one hundred twelve acre tract of land located adjacent to and south of the Airline Highway right of way to the east of its intersection with Hickory Avenue known as the LaSalle Tract in Jefferson Parish and on any contiguous tract or tracts subsequently acquired by or on behalf of the parish.

(2)(a) There shall be no sleeping rooms or overnight accommodations constructed on the Cabot/Dedalo Aircraft Carrier, or on any of the facilities constructed with the proceeds from the hotel occupancy tax provided for herein.

(b) There shall be no sleeping rooms or overnight accommodations constructed or provided on the LaSalle Tract in Jefferson Parish.

(c) No elected public official shall have any financial interest in any transaction involving any activity associated with the LaSalle Tract of land located in Jefferson Parish, including but not limited to purchase of additional property; contracts or subcontracts for professional services, for other goods, services, materials, or supplies, or for construction; or leases with sports franchises.

E. The governing authority may issue bonds solely and exclusively for the purposes set forth in Subsection D of this Section, such bonds to be payable solely from and secured by an irrevocable pledge and dedication of tax revenues subject only to the prior payment of the costs and expenses of administration and collection of such tax. The bonds shall have such form, characteristics, and restrictions provided in this Subsection.

F. The bonds shall be authorized and issued by resolution of the governing authority and shall be of such series, bear such date or dates, mature at such time or times, beginning not more than ten years after the date of the bonds and ending not later than twenty-five years after the date thereof, bear interest at such rate or rates payable at such times, be in such denomination, be in such form, either coupon or fully registered without coupons, carry such registration and exchangeability privileges, be payable in such medium and at such place or places within or without the state, be subject to such terms of redemption, be entitled to such priorities on the tax revenues and be sold upon such terms not inconsistent herewith as such resolution may provide. The bonds shall be executed in the name of the parish or municipality by the manual or facsimile signatures of such official or officials of the parish or municipality as designated by the governing authority in the resolution authorizing their issuance. At least one signature on each bond shall be a manual signature. The seal, or a facsimile thereof, of such parish or municipality shall be affixed, imprinted, engraved, or otherwise reproduced upon each bond. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of tax revenues estimated by the governing authority to be received by it in the calendar year in which the bonds are issued.

G.(1) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the tax revenues received or to be received by the governing authority of the issuer and shall not constitute an indebtedness or pledge of the general credit of the issuer within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. No member of the governing authority or officer of the issuer or any person executing the bonds shall be personally liable on such bonds.

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

(3) When any bonds shall have been issued hereunder neither the legislature, the governing authority, nor any other authority shall discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the tax revenues to be received by the issuer until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders, from time to time of such bonds and the coupons representing interest thereon, a contractual right under the provisions of this Subpart.

H.(1) The governing authority may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series, or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing authority may, in the proceedings authorizing the issuance of such bonds provide that all of the bonds, of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.

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

(3) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection, and proper application of the tax revenues as the governing authority may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance, or other enactment of the governing authority imposing the tax and pursuant to which the tax is being collected, and the obligation of the governing authority to continue to levy, collect, and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance or other enactment, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.

I.(1)(i) All bonds issued hereunder shall be advertised for sale on sealed bids, in accordance with the law of Louisiana providing a uniform advertising procedure for securities of public entities required to be sold at public sale on sealed bids. The governing authority may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the governing authority at private sale within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.

(ii) Bonds issued pursuant to this Section may also be issued as provided for in Chapter 13 of Title 39 of the Louisiana Revised Statutes of 1950.

(2) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the issuer for the purpose or purposes authorized to be issued as provided for in Subsection D of this Section, but the purchasers of the bonds shall not be obligated to see to the application of proceeds.

J.(1) Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:

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

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

K. After the time within which the validity of the bonds may be contested has elapsed as provided for in Paragraph (13) of this Subsection, the bonds shall be registered with the secretary of state without charge, and shall have endorsed thereon a legend substantially as follows:

"Incontestable. Secured by a pledge and dedication of a sales and use tax in ___________________. Registered this _______ day of ___________, 19_____.

______________________________________

Secretary of State"

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

M.(1) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election, or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection, and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.

(2) However, in accomplishing the purposes and programs provided for in Subsection D of this Section, the governing authority is hereby authorized and empowered to utilize all types of securities, devices, procedures, and methods of borrowing or securing provided for tax revenues in Title 39 of the Louisiana Revised Statutes of 1950 when issuing indebtedness and otherwise using the tax revenue provided for in this Section. The bonds issued may be funded, defeased, or otherwise utilized, and the tax revenues may be used in any manner according to any procedure provided for in that Title for governing authorities, provided that such use accomplishes the programs provided for in Subsection D of this Section.

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

O.(1) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the issuer is located and shall be published in one issue of the official journal of the parish or municipality; however, it shall not be necessary to publish any exhibits to such resolution if the same are available for public inspection and such fact is stated in the publication. Within thirty days after the date of publication, any person in interest may contest the legality of the tax levied and of the resolution, any provisions in the resolution made for the security and payment of the bonds to be issued pursuant to it, and the validity of all other provisions and proceedings relating to the authorization and issuance of such bonds and the levy of the taxes. If no action or proceeding is instituted within the thirty days, no person shall have any cause of action to test the regularity, formality, legality, or effectiveness of the levy of the tax and of the resolution, any provisions of the bonds to be issued pursuant to the resolution, the provisions for the security and payment of the bonds, and the validity of all other provisions and proceedings relating to the authorization and issuance of the bonds and the levy of the tax, for any cause whatsoever and it shall be conclusively presumed that every legal requirement for the issuance of the bonds and the levy of the tax has been complied with and that the bonds and tax are legal. Thereafter, no court shall have authority to inquire into any of such matters.

(2) Any action or proceeding instituted by a person in interest or by the parish shall be in accord with the procedures of Part XVI of Chapter 32 of Title 13 of the Louisiana Revised Statutes of 1950.

P. At the end of each fiscal year the avails of the tax shall be used to retire the principal and interest of any outstanding bonds issued for the purposes set forth in this Section; and at such time as the outstanding bonds are paid in full as to principal and interest, the authority to levy said tax shall expire and this Section shall have no further effect.

Acts 1991, No. 751, §1, eff. July 1, 1991; Acts 1991, 3rd Ex. Sess., No. 10, §1, eff. Aug. 6, 1991; Acts 1992, No. 68, §2; Acts 1995, No. 206, §1, eff. June 14, 1995; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.18.1 pursuant to Acts 2011, No. 248, §4.

{{NOTE: SEE ACTS 1991, 3RD EX. SESS., NO. 10, §§2 AND 3.}}
La. Rev. Stat. § 47:1481 — LA Code / Code revised-statutes / Title 47 / Section 1481
Authority of board to receive and consider claims against the state
Status: in_force

A. Any person who has a claim against the state of Louisiana for money erroneously paid into the State Treasury, or for any other claim, may present such claim to the Board of Tax Appeals, in such form and together with such proofs as the Board of Tax Appeals may require by its rules and regulations. The board shall duly examine into the justice, merits and correctness of each such claim presented to it, and shall officially pass thereon.

B. For purposes of this Part, except when the context clearly indicates otherwise, the terms defined in this Section shall have the following meanings:

(1) "Current collections" shall first mean any current collections of the particular tax at issue, and then current collections of any taxes collected pursuant to Chapters 1, 2, 2-A, 2-B, or 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.

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

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

C. The board and the secretary may enter into an agreement to allow filing of claims against the state with the department on forms prescribed by the secretary. Any claim filed with the department pursuant to this Subsection shall be deemed a filing with the board for the purposes of this Part as of the date the claim is filed with the secretary. Nothing in this Subsection shall restrict or limit any other remedy available to a claimant under any other applicable law.

Acts 2019, No. 367, §1, eff. June 18, 2019.
La. Rev. Stat. § 47:551 — LA Code / Code revised-statutes / Title 47 / Section 551
Imposition of tax
Status: in_force

A. There is hereby levied a state tax of two and one-half percent and a local tax of one-half of one percent of the gross proceeds derived from the lease or rental of an automobile pursuant to an automobile rental contract, less any sales and use tax included in such contract. The tax shall be in addition to any tax, fee, or license imposed directly or indirectly. The tax shall not apply to any automobile rented by an insurance company as a replacement vehicle for a policyholder or by an automobile dealer as a replacement vehicle while a customer's vehicle is being serviced or repaired, nor shall the tax apply to any individual or business who rents a vehicle as a replacement vehicle while his vehicle is being repaired if the individual presents to the renter upon return of the rented vehicle a copy of the repair or service invoice.

B.(1) The tax shall be payable to the secretary of the Department of Revenue. The tax shall be collected and payment enforced pursuant to the provisions of Chapter 2 of this Subtitle insofar as such provisions are not in conflict with this Section. The secretary is authorized to promulgate rules and regulations necessary for the proper administration and enforcement of this Chapter.

(2) The state and local taxes levied pursuant to Subsection A of this Section shall be filed and paid electronically to the secretary by dealers as defined in R.S. 47:301(4)(n).

C. For purposes of this Chapter "automobile rental contract" shall mean all agreements for the rental of an automobile without a driver designated to carry less than nine passengers and whose primary purpose is not the transport of freight or goods, for a period of not more than twenty-nine calendar days. Rental agreements for a period of more than twenty-nine calendar days shall not be subject to the tax, unless the actual period of the rental agreement is less than twenty-nine days as a result of the exercise of a cancellation clause.

D.(1) The local tax as provided in Subsection A of this Section shall be remitted to the secretary of the Department of Revenue who shall collect said tax as an agent of local government. The secretary may assess a collection fee, not to exceed one-half of one percent of the proceeds of the tax, as reimbursement for the actual cost of collection.

(2) The secretary shall distribute monthly the proceeds of the tax to the central local sales and use tax collector or, if none, the parish governing authority. The central local sales and use tax collector or governing authority shall distribute at no charge the tax proceeds received from the secretary to each political subdivision in the parish which levies a sales and use tax in accordance with each such political subdivision's pro rata share of local sales and use tax receipts collected to the total of all such taxes collected within the parish.

(3) The local tax as provided in Subsection A of this Section which is collected in Jefferson Parish shall be distributed as follows:

(a) One-third of the tax shall be distributed to the city of Kenner for arts and recreation.

(b) One-third of the tax shall be distributed to the city of Westwego for promotion of the Westwego Performing Arts Center, including events and programs.

(c) One-third of the tax shall be distributed to Jefferson Parish and dedicated in equal shares to:

(i) Capital improvements and maintenance of Lafrienere Park.

(ii) Maintenance and litter abatement of the Westbank Expressway in unincorporated Jefferson Parish.

(iii) Maintenance, operation, and promotion of events at the Jefferson Parish Arts Center.

(4) The local tax as provided in Subsection A of this Section that is collected in Orleans Parish shall be distributed as follows:

(a) Twenty-five percent to the New Orleans Regional Black Chamber of Commerce if such distribution is made pursuant to a cooperative endeavor agreement between the chamber and the city of New Orleans which provides conditions such that the distribution is for a public purpose and is not gratuitous and the city receives something of comparable value, all in accordance with Article VII, Section 14(A) of the Constitution of Louisiana.

(b) Seventy-five percent to the New Orleans Council on Aging.

(5) The local tax as provided in Subsection A of this Section that is collected in Bossier Parish shall be distributed to the Bossier Parish Council on Aging.

(6) The local tax as provided in Subsection A of this Section that is collected in Caddo Parish shall be distributed as follows:

(a) Eighty percent of the tax shall be distributed to Louisiana State University and Agricultural and Mechanical College Medical School at Shreveport.

(b) Twenty percent of the tax shall be distributed to the Caddo Parish Council on Aging.

(7) The local tax as provided in Subsection A of this Section that is collected in Calcasieu Parish shall be distributed to Airport District Number One of Calcasieu Parish for the maintenance and operation of the Lake Charles Regional Airport.

(8) The local tax as provided in Subsection A of this Section that is collected in East Baton Rouge Parish shall be distributed as follows:

(a) Forty percent to the East Baton Rouge Office of the Public Defender.

(b) Forty percent to Capital Area Human Services.

(c) Twenty percent to the Arts Council of Greater Baton Rouge for its operations and programs.

(9) The local tax provided in Subsection A of this Section which is collected in Lafourche Parish shall be distributed to the Special Education District No. 1.

(10) The local tax provided in Subsection A of this Section, which is collected in Terrebonne Parish shall be distributed as follows:

(a) One third of the tax shall be distributed to the Houma Downtown Development Corporation.

(b) One third of the tax shall be distributed to the South Louisiana Wetlands Discovery Center.

(c) One third of the tax shall be distributed to the Terrebonne ARC.

(11) The local tax provided in Subsection A of this Section which is collected in St. Mary Parish shall be distributed to the St. Mary Parish Council on Aging.

(12) The local tax provided in Subsection A of this Section, which is collected in West Carroll Parish shall be distributed to the West Carroll Council on Aging.

(13) The local tax provided in Subsection A of this Section, which is collected in East Carroll Parish shall be distributed to the East Carroll Council on Aging.

(14) The local tax provided in Subsection A of this Section, which is collected in Madison Parish shall be distributed to the Madison Council on Aging.

(15) The local tax provided in Subsection A of this Section, which is collected in Richland Parish shall be distributed to the Richland Council on Aging.

(16) The local tax provided in Subsection A of this Section, which is collected in Morehouse Parish shall be distributed to the Morehouse Council on Aging.

(17) The local tax provided in Subsection A of this Section, which is collected in Ouachita Parish shall be distributed half each to the Ouachita Council on Aging and the West Ouachita Senior Center.

(18) The local tax provided in Subsection A of this Section, which is collected in Union Parish shall be distributed to the Union Council on Aging.

(19) The local tax provided in Subsection A of this Section, which is collected in Lincoln Parish shall be distributed to the Lincoln Council on Aging.

(20) The local tax provided in Subsection A of this Section, which is collected in Jackson Parish shall be distributed to the Jackson Council on Aging.

(21) The local tax provided in Subsection A of this Section, which is collected in Winn Parish shall be distributed to the Winn Council on Aging.

(22) The local tax provided in Subsection A of this Section, which is collected in Grant Parish shall be distributed to the Grant Council on Aging.

(23) The local tax provided in Subsection A of this Section, which is collected in Rapides Parish shall be distributed to the Rapides Council on Aging.

(24) The local tax provided in Subsection A of this Section, which is collected in Caldwell Parish shall be distributed to the Caldwell Council on Aging.

Acts 1990, No. 390, §1, eff. Jan. 1, 1991; Acts 1994, No. 43, §1; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1997, No. 658, §2; Acts 2000, No. 18, §1, eff. July 1, 2000; Acts 2002, No. 20, §1, eff. July 1, 2002; Acts 2003, No. 1186, §1; Acts 2016, 1 st Ex. Sess., No. 14, §1, eff. April 1, 2016; Acts 2017, No. 397, §1, eff. June 23, 2017; Acts 2018, 2 nd Ex. Sess., No. 10, §2, eff. July 1, 2018; Acts 2020, No. 278, §2, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:287.12 — LA Code / Code revised-statutes / Title 47 / Section 287.12
Rates of tax
Status: in_force

For taxable years beginning on or after January 1, 2025, the tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of every corporation shall be computed at the rate of five and one-half percent.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1 st Ex. Sess., No. 8, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025.

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:287.746 — LA Code / Code revised-statutes / Title 47 / Section 287.746
Adjustments to income and deductions
Status: in_force

Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part. Such increase or decrease shall be as prescribed by the secretary.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:338.35 — LA Code / Code revised-statutes / Title 47 / Section 338.35
Pledge of revenues; rights of bondholders
Status: in_force

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

Acts 1962, No. 300, §6; Redesignated from R.S. 33:2717.6 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:878 — LA Code / Code revised-statutes / Title 47 / Section 878
Enforcement
Status: in_force

The attorney general or the commissioner of the Louisiana Office of Alcohol and Tobacco Control, or either agency's designee, or any person who holds a valid permit under 26 U.S.C. 5712, may bring an action in the appropriate court in this state to prevent or restrain violations of this Chapter by any person or any person controlling such person.

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:305.23 — LA Code / Code revised-statutes / Title 47 / Section 305.23
Sales and use tax exemption; boats
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the state and local sales and use taxes levied on boats registered in this state shall not exceed twenty thousand dollars after application of the credits provided for in R.S. 47:303(A)(3) and 337.86, if the tax is paid within ninety days of purchase. If the aggregate state and local sales and use tax on a boat would have equaled an amount exceeding twenty thousand dollars, the actual tax collected shall be divided equally between the applicable state and local taxing authorities.

B. Beginning July 1, 2030, and every five years thereafter, the amount provided for in Subsection A of this Section shall be adjusted by an amount calculated by multiplying the amount of the prior year's amount by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor.

Acts 2025, No. 384, §4, eff. June 20, 2025.
La. Rev. Stat. § 47:636 — LA Code / Code revised-statutes / Title 47 / Section 636
Severers required to withhold taxes from royalty payments
Status: in_force

Every person actually engaged in severing oil, gas, or other natural resources from the soil or water, or actually operating oil or gas property, or other property from which natural resources are severed, under contracts or agreements requiring payment direct to the owners of any royalty interest, excess royalty, or working interest, either in money or in kind, shall deduct from any amount due, or from anything due, the amount of the tax herein levied before making such payments.
La. Rev. Stat. § 47:820.5.8 — LA Code / Code revised-statutes / Title 47 / Section 820.5.8
Toll collection on the Crescent City Connection Bridge; proposition
Status: in_force

A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on January 1, 2013, and ending on December 31, 2033, on the Crescent City Connection Bridge, at the rate provided by law.

B. As used in this Section, the following terms shall mean:

(1) "Crescent City Connection Bridge" collectively shall mean Bridges No. 1 and No. 2, comprising the Crescent City Connection.

(2) "Election area" shall mean the parishes of Jefferson, Orleans, and Plaquemines.

C. The ballot for the election shall state as follows:

"PROPOSITION ON CRESCENT CITY CONNECTION BRIDGE TOLL

Shall the toll be renewed and collected on the Crescent City Connection Bridge at the rate provided by law beginning on January 1, 2013, and ending on December 31, 2033, with the toll revenue dedicated solely for the following purposes along U.S. 90Z from Interstate 10 to U.S. 90: operations, maintenance, landscaping, grass cutting, trash pickup, functional and ornamental lighting, police functions, inspections, motorist assistance patrols, and capital projects on the bridges, approaches, and roadways and with further authorization for such tolls to be funded into revenue bonds for any one or more capital projects?"

D.(1) If a majority of the qualified electors of the election area voting on the proposition approve the proposition, the tolls shall be renewed and collected on the Crescent City Connection Bridge, at the rate provided by law, such collection beginning on January 1, 2013, and ending on December 31, 2033.

(2) If a majority of the qualified electors of the election area voting on the proposition vote against such proposition, then no such toll shall be renewed and collected on the Crescent City Connection Bridge.

E. The secretary of state shall prepare the ballot for the election.

F. Except as otherwise provided, the election required pursuant to this Section shall be conducted in accordance with the Louisiana Election Code.

G. Notwithstanding Chapter 8-A of the Louisiana Election Code, the costs of the election required pursuant to this Section shall be borne by the state.

Acts 2012, No. 865, §1, eff. June 15, 2012.

NOTE: The election provided for in Section 1 of Act 865 was held on November 6, 2012, resulting in the renewal of the tolls. The election was challenged in December, 2012 in the suit entitled Michael J. Teachworth v. Bobby Jindal, et al. In March, 2013, the November election result was nullified and the court ordered an election on the toll referendum for voters in Orleans, Jefferson and Plaquemines parishes on May 4, 2013, at which time the tolls were rejected.
La. Rev. Stat. § 47:2238.7 — LA Code / Code revised-statutes / Title 47 / Section 2238.7
Failure to purchase
Status: in_force

If after the notice of intent to take actual corporeal possession of property and to transfer ownership has been published in the official journal of the city of Monroe, but before the signing of the ex parte order of possession and transfer of ownership, the applicant or the potential purchaser declines to purchase the subject property, he shall be responsible for paying the cost of advertisement and any other costs associated with the preparation of the sale of the unredeemed property to him. The property shall revert to the status of adjudicated property, and the last known tax debtor shall be liable for the expenses of the sale, including advertising, taxes due, and other costs associated with the sale of the property.

Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:54 — LA Code / Code revised-statutes / Title 47 / Section 54
Deductions from gross income; interest
Status: in_force

A. In computing net income, there shall be allowed as deductions all interest paid or accrued within the taxable year on indebtedness except:

(1) On indebtedness incurred or continued to purchase or carry obligations or securities the income from which is wholly exempt by law from the taxes imposed by this Chapter, or

(2) On indebtedness incurred or continued, or the proceeds of which were used, in connection with the purchasing or carrying of an annuity.

B. As used in this section the word "interest" shall mean and include any deferred payment costs or charges, whether designated as interest, service or carrying charges or other charges by whatsoever term designated paid on credit, installment or other types of delayed or deferred payment purchases and other indebtedness.

Amended by Acts 1967, No. 3, §1.
La. Rev. Stat. § 47:338.70 — LA Code / Code revised-statutes / Title 47 / Section 338.70
Form and term of bonds; interest rate
Status: in_force

Such governing body shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein, and the manner in which and prices within which the bonds may be sold. The bonds shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than twenty-five years from the date thereof, or bear a greater rate of interest than six per cent per annum, or be sold for less than par. All bonds shall be signed by the presiding officer of the governing body and by the secretary or clerk of the governing body, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed seventy-five per cent of the amount of sales tax revenues estimated by the governing body to be collected in such year.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2726 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:824 — LA Code / Code revised-statutes / Title 47 / Section 824
Amount due
Status: in_force

The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:21 — LA Code / Code revised-statutes / Title 47 / Section 21
Application of Chapter
Status: in_force

The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.