La. Rev. Stat. § 47:337.78 — LA Code / Code revised-statutes / Title 47 / Section 337.78
Crediting or offset of overpayments against other obligations
Status: in_force

Before refunding any overpayment, the collector may first determine whether the taxpayer who made the overpayment owes any other liability under any ordinance administered by him. If such be the case, the collector may credit the overpayment against such liability and notify the taxpayer of the action taken.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.201 — LA Code / Code revised-statutes / Title 47 / Section 338.201
Hotel occupancy tax; Jefferson and Orleans parishes
Status: in_force

A.(1) Except as provided in Subsection D of this Section, in addition to any other tax or assessment levied or authorized by law, the governing authorities of the parish of Jefferson and the parish of Orleans are hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within the respective parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy.

(2) The word "hotel" as used in this Section shall mean and include any establishment 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 ten or more guest 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.

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

B. The governing authority shall impose the hotel occupancy tax by ordinance or resolution 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 authorized hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located in the parish.

D. No parish in which a hotel occupancy tax which levies a specific amount per occupied hotel room per night has previously been levied shall be authorized to levy a tax pursuant to this Section.

E. The net proceeds of the tax after the deduction of reasonable collection expenses shall be allocated or distributed by the governing authority as follows:

(1) All of the net proceeds of the tax collected from hotels located in unincorporated areas within the parish shall be allocated to the parish.

(2) Thirty percent of the net proceeds of the tax collected from hotels located in municipalities within the parish shall be distributed by the governing authority of the parish to the governing authority of such municipality; such monies shall be used by such municipalities solely for the purpose of funding tourism promotion. The remainder of such net proceeds shall be allocated to the parish.

F. Except as otherwise provided in Subsection E of this Section, the proceeds of the tax levied pursuant to this Section shall be used solely and exclusively to fund programs and projects concerning tourism related activities, including but not limited to, capital construction, equipment and supplies, tourism personnel, and advertising, or to fund bonds or other indebtedness issued for such tourism related activities in accordance with the provisions of Subsection G of this Section.

G.(1) As used in this Subsection, the following terms shall have the following meanings:

(a) "Governing authority" means the governing authority of the parish or municipality to whom the proceeds of the tax are distributed or allocated as provided for in Subsection E.

(b) "Issuer" means the governing authority in whose name bonds authorized hereunder are issued.

(c) "Resolution" means a resolution, ordinance, act or other appropriate legislative enactment of a governing authority.

(d) "Tax revenues" means the proceeds or avails of any tax imposed under the authority of this Section.

(2) The governing authority may, in the manner provided for in this Subsection, fund tax revenues into negotiable bonds.

(3) The governing authority may issue bonds from time to time solely and exclusively to fund programs and projects as provided for in Subsection E 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 details, be sold and be subject to the limitations and restrictions provided in this Subsection.

(4)(a) 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 three 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.

(b) 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.

(c) 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.

(5)(a) 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.

(b) 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.

(c) 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.

(6)(a) 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 coequal 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.

(b) 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.

(c) 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.

(7)(a)(i) Bonds issued hereunder may be sold at either private, negotiated sale, or public sale on sealed bids in the manner provided in R.S. 39:1426.

(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.

(b) 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 F of this Section, but the purchasers of the bonds shall not be obligated to see to the application of the proceeds.

(8)(a) 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."

(b) 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.

(9) 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"

(10) 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.

(11)(a) 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.

(b) However, in accomplishing the purposes and programs provided for in Subsection F of this Section, the governing authority is hereby authorized and empowered to utilize all of the 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 issued, re-issued, advertised, sold, secured, enhanced, refunded, 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 F of this Section.

(12) 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.

(13)(a)(i) 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.

(ii) 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.

(iii) 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.

(b) 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.

Acts 1989, No. 265, §1, eff. June 26, 1989; Acts 1990, No. 33, §1, eff. June 20, 1990; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.18 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.98 — LA Code / Code revised-statutes / Title 47 / Section 463.98
Special Prestige license plate; Louisiana Water and Waste Water Operators
Status: in_force

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

B. The license plate shall be issued, upon application, to any water or waste water operator.

C. The fee for the license plate shall be the standard registration license fee and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations for verification that an applicant is a water or waste water operator, the collection of the administrative fee, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 961, §1.
La. Rev. Stat. § 47:818.31 — LA Code / Code revised-statutes / Title 47 / Section 818.31
Returns required of motor fuel transporters
Status: in_force

A. A person who transports by marine vessel, railroad tank car, or transport vehicle, gasoline or diesel fuel that is imported into Louisiana or exported from Louisiana shall file a monthly information return with the secretary that shows gasoline or diesel fuel received or delivered for import or export by the motor fuel transporter during the month.

B. The return shall contain the following information and any other information required by the secretary:

(1) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel outside Louisiana for delivery in Louisiana, the net gallons of product received, the date the product was received, and the name and address of the purchaser of the product sorted by product code.

(2) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel in Louisiana for delivery outside Louisiana, the net gallons delivered, the date the product was delivered, and the destination state.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:337.23 — LA Code / Code revised-statutes / Title 47 / Section 337.23
Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violations
Status: in_force

A.(1) The legislature recognizes both the need to make Louisiana a better environment in which to do business and the complexities of the existing sales and use tax system. It is the intention of this Section to provide taxpayers with a simple, efficient, and cost-effective means of transmitting accurate sales and use tax returns and remittances to political subdivisions of the state from a central site in the quickest manner possible.

(2) A taxpayer may file a sales and use tax return of a taxing authority and remit any tax, interest, penalty, or other charge due by means of the uniform electronic local return and remittance system provided for in this Section unless insufficient funds are appropriated to fund the system.

B.(1) The system by which such taxpayers file electronically and pay their taxes and by which the information provided for in Subsection H of this Section is to be posted on the internet shall be managed, maintained, and supervised by the Louisiana Uniform Local Sales Tax Board, hereinafter referred to in this Section as the "board". The Uniform Electronic Local Return and Remittance Advisory Committee shall provide advice and may make enforceable recommendations to the board for consideration with regard to the design, implementation, operation, and maintenance of the system in the manner provided for by this Section. The advisory committee is hereby created under the jurisdiction of the board and shall be composed of the following members:

(a) The secretary of the Department of Revenue or his designee.

(b) The chairman of the board, or in the absence of the chairman, the vice chairman of the board.

(c) A member appointed by the governor from a list of three names provided by the Society of Louisiana Certified Public Accountants, to serve at the pleasure of the governor.

(d) Two members who shall each be the head of a collector's office, appointed by the board from a list of six names provided by the board of directors of the Louisiana Association of Tax Administrators, to serve for a three-year term.

(e) A representative of a business that is required to file sales and use tax returns for multiple collectors in the state, who shall be appointed by the governor from a list of three names provided by the Louisiana Retailers Association. The member shall serve at the pleasure of the governor.

(f) A representative of a business that is required to file sales and use tax returns for multiple collectors in the state, who shall be appointed by the governor from a list of three names provided by the Louisiana Association of Business and Industry. The member shall serve at the pleasure of the governor.

(2) Each appointment by the governor shall be submitted to the Senate for confirmation. All vacancies shall be filled in the same manner that is provided for the original member.

(3) The members of the advisory committee shall serve without additional compensation except for their reasonable and necessary expenses related to the performance of their duties as members of the committee, and then only in amounts as is provided by law for state employees.

(4) Meetings shall be called by the chair at a time and place to be selected by the chair, or at a time and place provided for upon the written request of three members. Four members of the advisory committee shall be considered a quorum, and the committee may make official recommendations and take other official action upon the affirmative vote of four members.

(5)(a) If at any time the advisory committee believes the board has taken action contrary to the advice or recommendation of the committee, it may make a written request to the board specifying the advice or recommendation, the action which the committee believes the board has taken, and asking the board to provide written reasons for the action. The chairman of the board shall provide a written answer to the chairman of the committee within fifteen days or a longer time as the committee allows.

(b) If, after receiving and considering the written answer of the board, the committee believes it unsatisfactory, the committee may make a written request to the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means specifying the recommendation and asking the committees to make it an enforceable recommendation.

(c)(i) The request of the advisory committee shall be considered a proposed rule or regulation of the board and shall be subjected to the same oversight procedure provided for in the Administrative Procedure Act, except for the need for publication.

(ii) Notwithstanding any other law to the contrary, if the oversight procedure under the Administrative Procedure Act results in approval of the advisory committee's request to make its recommendation an enforceable recommendation, then the advisory committee's recommendation shall be followed by the board.

C. The uniform electronic local return and remittance system and the posting of the information required by Subsection H of this Section shall be managed, maintained, and supervised by the board with the advice of the advisory committee and the secretary, and the system shall include the following:

(1)(a) The system shall allow the taxpayer to file a sales and use tax return that is uniform for each taxing authority except for the following:

(i) The rate of the taxing authority's tax.

(ii) The vendor's compensation allowed.

(iii) Optional exclusions or exemptions allowed by state sales and use tax law, adopted by a local ordinance pursuant to such state law.

(iv) Exclusions and exemptions in the local ordinance which were adopted prior to July 1, 2003, pursuant to state law authorizing its adoption, but not allowed as an exclusion or exemption from state sales and use tax.

(v) Exclusions and exemptions adopted by local ordinance pursuant to legislation enacted under Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an exclusion or exemption from state sales and use tax.

(vi) Penalties and interest due on the sales and use tax. The amount of penalties and interest shall be limited as provided by law, including relevant jurisprudence, until the statute or jurisprudence is changed.

(b) The filing and remittance shall be done at no charge to the taxpayer by the state, the collector, or any taxing authority levying a tax.

(2) A web page through which a secured electronic local sales and use tax return may be filed. The board shall maintain the secured electronic local sales and use tax return as well as the web page in which the return shall be accessed by taxpayers and collectors.

(3) A system to allow for the remittance of any tax, penalty, interest, or other amounts due.

(4) A system for the transmission and retrieval of a collector's data and funds.

D.(1) Each collector shall provide to the board and the advisory committee within ninety days of its written request, or other time as may be allowed by the advisory committee, the information necessary to design and maintain the system provided for in this Section. Each collector shall follow the data validation procedures recommended by the advisory committee and adopted by the board. If the collector fails or refuses to timely provide the required information, the board and the advisory committee shall design and implement the system from the best information available to them. A collector's failure or refusal to provide the requested information as required in this Paragraph shall be an absolute defense against any claim by a taxing authority or collector against the board or advisory committee relating to the data utilized in the system provided for in this Section.

(2) Each collector shall provide written notification to the board and the advisory committee by certified mail, return receipt requested, of any change in the information provided to it pursuant to Subparagraph (C)(1)(a) of this Section thirty days prior to changes becoming effective, or other shorter time as may be allowed by the advisory committee. Each collector shall follow the data validation procedures recommended by the advisory committee and adopted by the board.

E. A taxpayer may rely on the information on the uniform electronic local return and remittance system, and the reliance shall be an absolute defense against any claim for a taxing authority's sales and use tax.

F.(1) It shall be the duty of the board, with the advice of the advisory committee, to design, implement, maintain, and operate the system required by this Section and to provide the staff and equipment necessary to receive and transmit to the collectors the electronic returns and funds.

(2)(a) It shall be the duty of the collector of each parish to provide and make available the appropriate staff, equipment, and information necessary for the receipt and transmission of electronic returns and funds. The board shall not be responsible for any loss of revenue attributable to the failure of a collector to comply with the provisions of this Paragraph.

(b) The advisory committee may determine alternate distribution methods and the appropriate fees to be charged for these methods when a collector fails to comply with the provisions of this Paragraph. The amount of the fee shall not exceed the cost of the alternate distribution method.

G.(1) It is the intention of this Section only to provide to taxpayers a simple, efficient, and cost-effective means of transmitting accurate tax returns and taxes to taxing authorities of the state from a central site in the quickest manner possible. This Section shall not be construed to grant to the advisory committee or the board any authority to collect or administer taxes. In addition, any funds transmitted through the system as provided for in this Section shall be considered the funds of the taxing authorities to be distributed by the collector in the manner provided by local ordinances and shall not in any way be considered state funds or funds of the board.

(2) The advisory committee shall provide a method for all questions related to the application and interpretation of the sales and use tax law of a particular taxing authority received by the committee, the board, or the Department of Revenue to be forwarded to the appropriate collector for response.

H.(1)(a) In addition to the uniform electronic local return and remittance system provided for in this Section, a link shall be created on the board's website to a web page where the following information provided by the collectors shall be posted:

(i) Applicable tax rates.

(ii) Applicable optional exemptions enacted by a tax authority as provided for in R.S. 47:337.10.

(b) The board and the advisory committee shall be notified of any changes in the information as provided for in Subsection D of this Section and R.S. 47:337.5. Each collector shall follow the data validation procedures established by the advisory committee and adopted by the board. A collector's failure or refusal to provide the information as required in this Paragraph shall be an absolute defense against any claim by a taxing authority or collector against the board or advisory committee relating to the data utilized in the system provided for in this Section.

(2) The tax rates and optional exemptions posted on the web page shall be considered an official record of the tax rates and optional exemptions, and any court, whether requested to do so or not, shall take judicial notice thereof. A taxpayer may rely on the optional exemptions and tax rates posted on the web page, and this reliance shall be an absolute defense against any claim for a taxing authority's sales and use tax.

I.(1) The collector for each taxing authority may require the electronic filing and remittance of local sales and use tax by any taxpayer required to electronically file or electronically remit state sales and use tax by the Department of Revenue. If the local collector for a taxing authority chooses the option of requiring the electronic filing and remittance of local sales and use tax returns in accordance with the provisions of this Subsection, then all taxpayers required to collect and remit sales or use tax on taxable events occurring within the jurisdiction of the taxing authority who are required by the Department of Revenue to electronically file and remit taxes shall file all applicable sales and use tax returns and remittances through the electronic filing options available for those purposes; however, in cases where the taxpayer can show cause that the electronic filing of a return and remittance would create an undue hardship on the taxpayer, the collector for the taxing authority may exempt the taxpayer from the requirements of this Subsection.

(2) Failure of a taxpayer to comply with the electronic filing requirements set forth in this Subsection shall result in the collector for the taxing authority assessing a penalty of one hundred dollars or five percent of the tax owed on the return, whichever is greater; however, the total penalty per return shall not exceed five thousand dollars. The local collector for the taxing authority may waive remittance and payment of the penalty in whole or in part if the local collector determines that the failure to comply by the taxpayer was reasonable and was attributable, not to any negligence on the part of the taxpayer, but for a cause which is submitted to the local collector in writing.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 536, §1; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:322.43 — LA Code / Code revised-statutes / Title 47 / Section 322.43
Disposition of certain collections in Bienville Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Bienville Parish Tourism and Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.51.

Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1978.1 — LA Code / Code revised-statutes / Title 47 / Section 1978.1
Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
Status: in_force

A.(1) If lands or property, including buildings, structures, or personal property, are damaged, destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or to a disaster or fire, the assessor or assessors within such parish shall assess such lands or property for the year in which damage has occurred at the percentage of fair market value provided in the Constitution of Louisiana by taking into consideration all the damages to the lands or other property, including obsolescence, and the depreciation of the value of such land or other property caused by the disaster, fire, or emergency described in this Section. Notwithstanding other provisions of law to the contrary, the assessor shall make these assessments whether the time fixed by law for filing assessment rolls has elapsed or not.

(2) The assessments provided for in this Section and in R.S. 47:1978 shall be completed no later than six months following the implementation of R.S. 47:1978 or this Section. The Louisiana Tax Commission shall grant the assessor an additional six months to complete the assessments referred to in R.S. 47:1978 or this Section upon a reasonable showing by the assessor that additional time is needed to complete the assessment of the property described in R.S. 47:1978 or this Section.

B. The assessor shall assess such damaged, destroyed, non-operational, or uninhabitable property in one of the following three manners:

(1) The assessments of such property shall be reflected on the general assessment roll if at the time lands and other property are damaged , destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or due to a disaster or fire, the general assessment roll has not been certified by the assessor to the local board of review. The procedures for public inspection of the general assessment rolls, review of assessments by the board of review, and certification of the assessment rolls to the Louisiana Tax Commission shall be followed. The rolls shall be open for public inspection for a period of fifteen days, and the assessor shall advertise such public exposure dates and dates for board of review as provided for by existing law. If the dates provided for by existing law have expired, the assessor shall advertise new exposure dates and dates for the board of review even if those dates are not within the time period provided for by existing law.

(2) If, at the time such lands and other property are damaged , destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or due to a disaster or fire, the general assessment rolls have already been certified by the assessor to the local board of review, the assessor shall prepare a supplemental roll of land or property damaged or destroyed as the result of the events described in this Section, which rolls shall be filed in the same manner as provided for in this Section for general assessment rolls, and such assessments shall be subject to the same rights as to contest as to assessments generally.

(3) If, after the filing of the assessment roll with the Louisiana Tax Commission, the assessor requests a change order as a result of the events described in this Section, such request for change order shall be signed by the assessor or his deputy and shall contain a declaration that the property owner agrees to the change in the assessment and that the property owner waives any right to further contest the correctness of the assessment. In the event the request for change order is not agreed upon by the assessor and the property owner, the assessor shall mail to the property owner the assessor's determination of the assessed value of the property. If the property owner is dissatisfied with the assessor's determination of assessed value, the property owner shall have fifteen days from the mailing of the notification by the assessor of the determination of assessed value to contest the assessment to the Louisiana Tax Commission. All decisions by the Louisiana Tax Commission are final unless appealed to the district court within fifteen days from the mailing of the decision of the Louisiana Tax Commission. If the assessor requests change orders in lieu of an original assessment roll or supplemental roll under this Section, the assessor shall submit an amended grand recap reflecting the changes in assessed values requested in such change orders.

C. The assessment provided for in this Section shall not be considered an implementation of the reappraisal and valuation provisions of Article VII, Section 18(F) of the Constitution of Louisiana, nor shall such assessment result in the adjustment of ad valorem tax millages pursuant to Article VII, Section 23 of the Constitution of Louisiana.

D. The provisions of this Section shall also apply to the Louisiana Tax Commission in the assessment of public service properties.

Acts 2005, 1st Ex. Sess., No. 66, §1, eff. Dec. 6, 2005; Acts 2006, 1 st Ex. Sess., No. 31, §§1, 2, eff. Feb. 23, 2006; Acts 2006, No. 391, §1.
La. Rev. Stat. § 47:2063 — LA Code / Code revised-statutes / Title 47 / Section 2063
Suspension and removal of tax collectors
Status: in_force

Whenever any tax collector or ex-officio tax collector becomes a defaulter as shown by the books of the auditor, the governor is authorized to suspend such defaulting collector from office until such time as full and complete settlement has been made of all taxes by him collected. Upon the governor's being notified that any of the tax collectors of the state are defaulters, he shall call upon such defaulting officer to make good the amount demanded of him within ten (10) days, and upon his failure to respond to such notice he shall immediately suspend him from office. These provisions shall in no wise abridge or modify the existing penalties for failure to make settlements within the time prescribed by law.

When a tax collector or ex-officio tax collector is suspended as herein provided, the governor shall have the power to direct the auditor to take charge of all books, rolls, and papers connected with his office as tax collector until he makes proper settlement or his successor qualifies; and the governor shall direct the district attorney to institute suit to remove any sheriff from office who may be suspended as ex-officio tax collector under this Section.

Any tax collector of the state or the state tax collector of the city of New Orleans, who fails to make deposits as required by R.S. 47:2059 or shall otherwise place in jeopardy the funds of the state, shall be suspended from office by the governor upon a report to him by the auditor that said tax collector has been in default. The suspension may be followed by removal if so ordered by any court of competent jurisdiction through a suit to be brought by the Attorney General at the instance of the governor or auditor, and the court in such suit may continue the suspension or revoke it, and order the officer restored, or the governor may revoke the suspension should he think the interests of the state not jeopardized thereby.

The governor shall have the power to remove the tax collector for the parish of Orleans, or suspend him from office, pending the finding of articles of impeachment for any cause which he decides to be just and sufficient, and to make appointments to fill all vacancies in said office, with the advice and consent of the senate if in session, or if not then in session, subject to its advice and consent at its next session, and all such appointees shall qualify as provided in R.S. 47:2052.

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. § 47:1001 — LA Code / Code revised-statutes / Title 47 / Section 1001
Imposition of tax
Status: in_force

Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
La. Rev. Stat. § 47:118 — LA Code / Code revised-statutes / Title 47 / Section 118
Failure by individual to pay estimated income tax; penalty
Status: in_force

A. Addition to the tax. In the case of any underpayment of estimated tax by an individual, except as provided in Subsection D, there shall be added to the tax due under this Chapter for the taxable year a penalty of twelve percent per annum upon the amount of the underpayment determined under Subsection B, for the period of the underpayment determined under Subsection C.

B. Amount of underpayment. (1) For purposes of Subsection A, the amount of the underpayment shall be the excess of:

(a) The amount of the installment which would be required to be paid if the estimated tax were equal to ninety percent (sixty-six and two-thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax shown on the return for the taxable year or, if no return was filed, ninety percent (sixty-six and two-thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax for such year, over

(b) The amount, if any, of the installment paid on or before the last date prescribed for such payment.

(2) For the purposes of determining the amount of underpayment, the amount of the required installment shall be:

(a) Except as provided in Subparagraph (b), the amount of any required installment shall be twenty-five percent of the required annual payment.

(b) For purposes of Subparagraph (a), the term "required annual payment" means the lesser of:

(i) Ninety percent of the tax shown on the return for the taxable year (or, if no return is filed, ninety percent of the tax for such year), or

(ii) One hundred percent of the tax shown on the return of the individual for the preceding taxable year.

C. Period of underpayment. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is earlier:

(1) The 15th day of the fourth month following the close of the taxable year;

(2) The date on which any portion of the underpayment is paid but limited to the amount of such payment. For purposes of this paragraph a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under Subsection B(1) for such installment date.

D. Exception. Notwithstanding the provisions of the preceding Subsections, the penalty imposed with respect to any underpayment of any installment shall not be imposed if no declaration of estimated tax is required to be filed under the provisions of R.S. 47:116(A), or if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of such installment equals or exceeds whichever of the following is the lesser:

(1) The amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the least.

(a) The tax shown on the return of the individual for the preceding taxable year, if a return showing a liability for tax was filed by the individual for the preceding taxable year and such preceding year was a taxable year of twelve months, or

(b) An amount equal to the tax computed at the rates applicable to the taxable year on the basis of the taxpayer's status with respect to personal exemptions and credits for dependents under R.S. 47:79 for the taxable year, but otherwise on the basis of the facts shown on his return for, and the law applicable to, the preceding taxable year, or

(c) An amount equal to ninety percent (sixty-six and two- thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax for the taxable year computed by placing on an annualized basis the taxable income for the period from January first through the end of the first, second, or third quarter as the case may be. For purposes of this Subparagraph the taxable income for the period from January first through the end of the first, second, or third quarter as the case may be shall be placed on an annualized basis by:

(i) multiplying by twelve (or, in the case of a taxable year of less than twelve months, the number of months in the taxable year) the taxable income (computed without deduction of personal exemptions)

(ii) dividing the resulting amount by the number of months from January 1 to the end of the first, second, or third quarter as the case may be

(iii) deducting from such amount the deductions for personal exemptions allowable for the taxable year (such personal exemptions being determined as of the last date prescribed for payment of the installment); or

(2) An amount equal to ninety percent of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable income for the months in the taxable year ending before the month in which the installment is required to be paid.

E. Application of Section in case of tax withheld on wages. For purposes of applying this Section

(1) The estimated tax shall be computed without any reduction for the amount which the individual estimates as his credit under R.S. 47:115(A) (relating to tax withheld at source on wages), and

(2) The amount of the credit allowed under R.S. 47:115(A) for the taxable year shall be deemed a payment of estimated tax, and an equal part of such amount shall be deemed paid on each installment date (determined under R.S. 47:117) for such taxable year, unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case the amounts so withheld shall be deemed payments of estimated tax on the dates on which such amounts were actually withheld.

F. Tax computed after application of credits against tax. For purposes of Subsections B and D, the term "tax" means the tax imposed by this Chapter reduced by the credit against tax allowed by R.S. 47:33.

G. Short taxable year. The application of this Section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.

H. Notice to taxpayer. At such time as the secretary receives an original individual income tax return with which payment is made in excess of one thousand dollars per individual, the secretary shall notify the taxpayer of the requirement for filing a declaration of estimated tax. The notification may be in the form of a mailing to the taxpayer of a declaration of estimated tax forms and instructions.

I. Penalty waiver. The secretary may waive, in whole or in part, payment of the penalty provided for in Subsection A of this Section if the individual submits an application for waiver of the penalty on or before one year from the statutory due date of the tax return associated with the underpayment not including any applicable extensions, showing the individual acted in good faith in failing to make the estimated payments. With the exception of those situations when, in the opinion of the secretary, the individual has acted with intentional disregard for the laws of the state, the secretary may presume the individual acted in good faith under the following circumstances:

(1) The failure to make the estimated payments was attributable to extraordinary circumstances beyond the individual's control.

(2) The individual made a declaration and paid estimated tax in accordance with R.S. 47:116, 117, and 117.1 before the due date of the return without regard to any extension of time.

Added by Acts 1960, No. 342, §1. Amended by Acts 1971, No. 11, §1; Acts 1976, No. 95, §1, eff. Jan. 1, 1977; Acts 1995, No. 515, §1; Acts 2001, No. 203, §1, eff. May 31, 2001; Acts 2003, No. 1138, §1, eff. July 2, 2003; Acts 2004, No. 53, §1, eff. May 21, 2004; Acts 2006, No. 33, §1.
La. Rev. Stat. § 47:490.15 — LA Code / Code revised-statutes / Title 47 / Section 490.15
Military honor license plates for veterans of the United States Merchant Marine
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran of the United States Merchant Marine. The military honor license plate shall be of a color and design selected by the secretary and shall bear the words "US Veteran" and the letters "USMM".

B. The license plates shall be issued in the same manner as other motor vehicle license plates. Each veteran of the United States Merchant Marine who applies for the license plate authorized by this Section shall present to the issuing official a copy of the certificate of release (Form DD 214) or certificate issued pursuant to Public Law 87, 78th Congress for the purpose of establishing reemployment rights. The charge for this license plate shall be the same as for regular license plates.

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

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

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:8004 — LA Code / Code revised-statutes / Title 47 / Section 8004
Creation of corporation; public hearing; adoption of resolution; certificate
Status: in_force

A. In each parish of the state and in each municipality of the state there is hereby created "The Tax Increment Development Corporation", consisting of a public body corporate and politic and instrumentality of that parish or municipality. Each such corporation shall be authorized to perform governmental functions as herein provided and shall have perpetual existence, provided, however, that upon the adoption by the board of directors of such corporation of a resolution dissolving the corporation and the passage by the governing body of the parish or municipality of a resolution concurring in such dissolution, such corporation's corporate existence shall be terminated. No such corporation shall transact any business or exercise any powers conferred upon it by this Chapter until and unless the governing body of the parish or municipality has by ordinance or resolution activated the corporation.

B. The governing body shall by ordinance, resolution or motion at any time after the passage of this Chapter, call a public hearing to determine the need to activate such a corporation. Notice of such hearing shall be published at least twenty-one days preceding the day on which the hearing is to be held, in a newspaper having a general circulation in the parish or municipality. At the hearing, a full opportunity to be heard shall be granted to all interested parties. If the governing body determines, after such hearing, that a corporation should be activated to exercise the authority herein provided, then the governing body shall adopt an ordinance or resolution so finding, shall cause notice of such ordinance or resolution to be given to the executive officer and shall immediately appoint directors of the corporation as set forth in R.S. 47:8005, and shall notify the directors of the date on which they are to assume their duties. A certificate setting forth the finding by the governing body and declaring that all directors have assumed their offices shall be signed by the executive officer and all of the directors, filed in the office of the secretary of state and there remain of record. Upon the filing of such certificate, the directors and their successors shall constitute "The Tax Increment Development Corporation" of the parish or municipality and shall have all the power and authority set forth in this Chapter.

C. In any suit, action, or proceeding involving the validity or enforcement of any contract or act of a corporation, a copy of the certificate, duly certified by the secretary of state, shall be conclusive evidence as to the valid formation and activation of the corporation.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:473.2 — LA Code / Code revised-statutes / Title 47 / Section 473.2
Special handicapped license plates for dealers and owners of commercial vehicles
Status: in_force

A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall issue special handicapped license plates for a dealer, as defined by R.S. 47:451(8), and an owner of commercial vehicles as defined in R.S. 47:451(4). The special handicapped license plates shall be issued in lieu of dealer and commercial plates and in addition to any handicapped license plate issued for a vehicle under R.S. 47:463.4.

B. The secretary shall establish and promulgate rules and regulations for the issuance of handicapped license plates. Any vehicle bearing special handicapped license plates shall only be operated by or for the benefit of a person with a mobility impairment as defined in R.S. 47:463.4(E).

C. Each dealer or owner of a commercial vehicle shall make a new application and pay the fee for the special handicapped license plates each time he desires to have such handicapped plates issued to him. Once the dealer or owner of a commercial vehicle obtains special handicapped license plates, he shall be given priority on these plates for subsequent years that he makes timely and appropriate application.

D. Any such dealer plates so issued may, during the registration period for which issued, be transferred from one vehicle to another for the use and benefit of a person with a mobility impairment.

Acts 1985, No. 299, §2; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:6037 — LA Code / Code revised-statutes / Title 47 / Section 6037
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:1957 — LA Code / Code revised-statutes / Title 47 / Section 1957
Listing and assessing of property generally
Status: in_force

A. All taxable property in the state, except public service properties, shall be assessed by the several assessors. The assessors shall be responsible, under the supervision of the tax commission, for listing and assessing all property within their respective parishes, except such property as is subject to direct assessment by the tax commission. The assessors shall list said property by parish, school board, police jury, levee district, special district and by any other recipients of ad valorem taxes, except by municipality. If any municipality requests such a listing, the assessor shall be required to prepare such a listing; however, the assessor's salary and expense fund shall be reimbursed by the municipality in accordance with R.S. 47:1993.1(C).

B. All property subject to taxation shall be listed and assessed at the proper percentage of its fair market or use value as required by the constitution and laws of this state. The assessors shall identify all mobile homes within their respective parishes with a numbered decal or other suitable means of identification. The owner of each mobile home shall provide such information as the assessor shall request, including but not limited to the mobile home brand name and serial number, when available.

C. The assessor, in person or by deputy, shall have the right and power to require of any property holder an inspection of his books and accounts, and shall have the right to examine them in full, and may, from such books and accounts, make an estimate of the value of the property to be assessed. In order to have accessible information regarding the business of nonresidents, all books and papers pertaining to the business transacted in Louisiana shall be kept within the state. The assessor shall also, if necessary, put upon oath the owner, agent, or employees of the owner, and propound to him or them such questions as will elicit from him or them the fair market or use value of the property. The assessor may inquire into the insured value of all property, or into the value at which it had been insured previously, and consider the insured value in listing the property for taxation. The assessor, except the assessor of the parish of Iberville, shall also have the right to obtain a list of any movable property owned by the taxpayer that is subject to lease or rental. Such list shall include the name and address of the lessee, a description of the property, and such other information as the assessor may request. The tax assessor shall value each item of property as he considers just, whenever he does not agree with the valuation as fixed by the taxpayer.

D. If any person fails or refuses to submit a list of his property including any list requested under Subsection C, or fails to make oath to its correctness, in addition to all other applicable penalties, he shall be subject to the penalties provided for failure to report under R.S. 47:2329, and the assessor shall himself make out a list from the best information he can obtain and shall make his own valuations thereon. To that end, he is authorized to administer oaths and propound questions to any person whom he supposes can give information in relation thereto. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing as provided by the laws of this state in other cases.

E. If the assessors find or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, they shall add to the list such property, which from the best information they can obtain, has been omitted or incorrectly described by the person signing the list. The assessor shall mail a notification to the taxpayer, at least three days before the first day of the inspection period, which summarizes the changes made to the list. The notice shall be mailed to the same address to which the notice of tax due is sent by the collector of taxes. By the conclusion of the inspection period, if the taxpayer does not challenge such changes, the taxpayer shall be subject to all applicable penalties, including those provided for by R.S. 47:2329.

F. If any tax assessor intentionally or knowingly or through negligence omits any taxable property from the assessment list, or permits it to be omitted therefrom, he and his sureties in solido shall be liable on his official bond for the full amount of the taxes due on the property so omitted from the list, together with ten percent interest per annum thereon from the due date of the taxes, ten percent attorney fees on the amount of the judgment recovered against him, and all costs of the suit.

G. The tax commission shall publicly reprimand any assessor if it shall appear that he is wilfully negligent or unfair in the assessment of property, or in omitting it from the rolls, and if the tax commission deems it necessary, shall institute removal proceedings through the attorney general, for gross misconduct in office.

H. If any tax assessor or deputy signs a jurat without having actually administered the oath, he shall be guilty of nonfeasance and malfeasance in office, and the tax assessor shall be liable on his bond for all the taxes due by the person purporting to have taken the oath or affirmation, and shall forfeit all his commissions and shall be at once removed from office by the governor.

Acts 1977, No. 125, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1986, No. 847, §1; Acts 1990, No. 829, §1, eff. Jan. 1, 1991; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 926, §1.
La. Rev. Stat. § 47:337.71 — LA Code / Code revised-statutes / Title 47 / Section 337.71
Waiver of penalty for delinquent filing or delinquent payment
Status: in_force

A. If the failure to make any return at the time such return becomes due or the filing of a return without remittance of the full amount due is attributable not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the collector, the collector may remit or waive payment of the whole or any part of the specific penalty provided for such failure.

B. Notwithstanding the provisions of Subsection A of this Section, a taxpayer is eligible for a penalty waiver if the taxpayer establishes to the local collector that his failure to file during the period of a presidential or gubernatorial declared disaster or emergency was due to the inaccessibility of funds to pay the tax, the unavailability of records or personnel necessary to prepare and file the return, or other related good cause stemming from the extension of related state sales and use tax filing deadlines.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:338.119 — LA Code / Code revised-statutes / Title 47 / Section 338.119
St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. The St. Helena Parish School Board is hereby authorized to levy and collect an additional two percent sales and use tax within the parish of St. Helena under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by resolution of the St. Helena Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the St. Helena Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1992, No. 1006, §1, eff. July 13, 1992; Redesignated from R.S. 33:2737.57 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.51 — LA Code / Code revised-statutes / Title 47 / Section 337.51
Notice of assessment and right to appeal
Status: in_force

A.(1) Having assessed the amount determined to be due, the collector shall send a notice by certified mail to the taxpayer against whom the assessment is imposed 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. This notice shall inform the taxpayer of the assessment and the right to do any of the following:

(a) Pay the amount of the assessment within sixty calendar days from the date of the notice.

(b) Appeal to the Board of Tax Appeals for redetermination of the assessment within sixty calendar days from the date of the notice.

(c) Pay under protest in accordance with R.S. 47:337.63 within sixty calendar days from the date of the notice, and then either file suit or file a petition with the Board of Tax Appeals, all as provided for in that Section.

(d) Agree in writing with the collector to a mediation within fifteen calendar days from the date of the notice pursuant to the provisions of R.S. 47:337.51.1.

(2) If no report has been timely filed, the collector shall send a notice by certified mail to the taxpayer against whom the assessment is imposed at 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. This notice shall inform the taxpayer of the assessment and that he has sixty calendar days from the date of the notice to do any of the following:

(a) Pay the amount of the assessment.

(b) Pay under protest in accordance with R.S. 47:337.63 and then either file suit or file a petition with the Board of Tax Appeals, all as provided for in that Section.

(c) If applicable, consider any rights pursuant to Paragraph (4) of this Subsection and other applicable law.

(3) If the taxpayer has not paid under protest in accordance with the provisions of R.S. 47:337.63, or pursued an alternative remedy in accordance with R.S. 47:337.64, or filed an appeal with the Board of Tax Appeals within the sixty-day period provided for in Paragraph (1) of this Subsection, the assessment shall be final and shall be collectible by distraint and sale as provided in this Part. If an appeal for a redetermination of the assessment has been timely and properly filed, the assessment shall not be collectible by distraint and sale until such time as the assessment has been redetermined or affirmed by the Board of Tax Appeals or the court which last reviews the matter.

(4) Notwithstanding any provision of law to the contrary, any person who receives an assessment pursuant to the provisions of Paragraph (2) of this Subsection may take any action authorized in Paragraph (1) of this Subsection within the applicable deadline for action stated in the notice of assessment if the assessment exceeds tax in the amount of one hundred thousand dollars or if the person has never filed a return with that local collector, has never been the subject of any action pursuant to the provisions of R.S. 47:337.45 by that local collector, and has no physical presence in the state.

B.(1) If any dealer disputes any findings or assessment of the collector, he may, within sixty days of the receipt of notice of the assessment or finding, do any of the following:

(a) File an appeal from the decision of the collector directed to the Board of Tax Appeals.

(b) Pay under protest in accordance with R.S. 47:337.63, and either file suit as provided for in that Section, or file a petition with the Board of Tax Appeals, as provided in that Section.

(2) This Section shall afford a legal remedy and right of action in the Board of Tax Appeals, or in any state, city, or federal court having jurisdiction of the parties and subject matter for a full and complete adjudication of any and all questions arising in the enforcement of the local ordinance and this Chapter as to the legality of any tax accrued or accruing or the method of enforcement thereof. If an appeal for a redetermination of the assessment has been timely and properly filed with the Board of Tax Appeals pursuant to Subparagraph (1)(a) of this Subsection, the assessment shall not be collectible by distraint and sale until the assessment has been redetermined or affirmed by the Board of Tax Appeals or the court which last reviews the matter.

(3) A notice of tax due issued pursuant to the provisions of R.S. 47:337.48 shall not constitute a finding for purposes of this Subsection.

(4) Repealed by Acts 2018, No. 143, §2, eff. May 11, 2018.

C.(1) No assessment made by the collector shall be final if it is determined that the assessment was based on an error of fact or of law. An "error of fact" for this purpose means facts material to the assessment assumed by the collector at the time of the assessment to be true but which subsequently are determined by the collector to be false. "Error of law" for this purpose means that in making the assessment the collector applied the law contrary to the construction followed by the collector in making other assessments.

(2) The determination of an error of fact or of law under this Subsection shall be solely that of the collector, and no action against the collector with respect to the determination shall be brought in any court, including the Board of Tax Appeals, and no court shall have jurisdiction of any such action, it being the intent of this Subsection only to permit the collector to correct manifest errors of fact or in the application of the law made by the collector in making the assessment; however, all reductions of assessments based on such errors, except estimated assessments made due to the failure of the taxpayer to file a proper tax return, must be approved and signed by the collector. Estimated assessments made due to the failure of the taxpayer to file a proper tax return may be corrected by the acceptance of the proper tax return and must be approved by the collector or his designee.

D.(1) A collector may elect to send to a taxpayer or dealer by regular mail a copy of the notice of assessment containing the same information and addressed in the same manner as provided for in Subsection A of this Section. If the collector mails this regular mail notice on the same date and to the same address as the collector mails a notice of assessment by certified mail, then the notice transmitted by regular mail shall be deemed to have been received by the taxpayer or dealer on the earlier of the date that the United States Postal Service record indicates that it first attempted to deliver the notice of assessment to the taxpayer or dealer, or on the seventh business day from the date of mailing. A certificate of mailing or other proof of mailing from the United States Postal Service shall establish that this copy of the notice of assessment was transmitted by regular mail. Other evidence may be used to alternatively establish the presumption of delivery provided for in this Subsection, including an affidavit of the person who transmitted the notice attesting to the fact that it was transmitted in accordance with the provisions of this Subsection.

(2) Notwithstanding any provision of law to the contrary, if a collector, in his sole discretion, chooses not to send the copy of the notice of assessment provided for in Paragraph (1) of this Subsection, the absence of transmitting the notice by regular mail shall not be used to establish that a notice of assessment was either not mailed or not received.

(3) If a collector, in his sole discretion, sends the copy of the notice of assessment provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no impact on the time within which the amount of the assessment is required to be paid or paid under protest, or, as provided in this Section, the time within which the assessment becomes final or the time within which an appeal may be made to the Board of Tax Appeals.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §§1, 2, eff. May 11, 2018; Acts 2020, No. 118, §1, eff. Jan. 1, 2021; Acts 2020, No. 309, §1, eff. July 1, 2020; Acts 2025, No. 285, §1, eff. June 11, 2025.

NOTE: See Acts 2018, No. 143, §4.

NOTE: §337.1(D) shall not be applicable to any existing assessment prior to July 1, 2018, not applicable to pending litigation in the courts of Board of Tax Appeals existing prior to May 11, 2018.
La. Rev. Stat. § 47:302.28 — LA Code / Code revised-statutes / Title 47 / Section 302.28
Disposition of certain collections in Pointe Coupee Parish
Status: in_force

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

B. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature to the governing authority of Pointe Coupee Parish. The monies in the fund shall be used exclusively for tourism-related purposes in Pointe Coupee Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C. Repealed by Acts 2006, No. 166, §2, eff. June 2, 2006.

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2006, No. 166, §§1, 2, eff. June 2, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1992 — LA Code / Code revised-statutes / Title 47 / Section 1992
Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
Status: in_force

A.(1)(a) After each assessor has prepared and made up the lists showing the assessment of immovable and movable property in and for his parish or district, his lists shall be exposed daily for inspection by the taxpayers and other interested persons for the period provided for in Subsection F of this Section. Each assessor shall give notice of such exposure for inspection in accordance with rules and regulations established by the Louisiana Tax Commission.

(b)(i) Except as provided for in Item (b)(ii) of this Subparagraph, a taxpayer may rely on the assessment shown in the list and such reliance shall be a defense against any claim for additional ad valorem property taxes, interest, and penalties on such property.

(ii) The assessment shown on the list may be changed to reflect an increase in assessment, including supplemental assessments pursuant to R.S. 47:1966, if the assessor shows that the taxpayer received written notice of such change at least thirty days before the last day for review by the appropriate board of review.

(iii) The provisions of Items (i) and (ii) of this Subparagraph shall not apply in the parish of Rapides.

(2) A property owner or authorized agent of the property owner may make a written request for notice of the current year's assessment of the property of which he is the owner; however, such request shall be made no sooner than the first day of June of that year, and such request shall be received by the assessor of the parish or district in which the property is located no later than June fifteenth of that same year. The authorized agent of the taxpayer shall provide with the request for the assessment, written authorization from the taxpayer for that agent to act as the authorized agent of the taxpayer in the request of the notice of an assessment. The property owner shall provide to the assessor at the time of the mailing of the notice, appropriate means for the return of the notice such as a self-addressed stamped envelope of sufficient size and adequate postage to hold the notice requested. The assessor, at no cost to him, shall deliver to the property owner through the means provided by the property owner a written notice of the assessed value of the property no later than the close of business on the third day for inspection of the assessment lists as provided for in Subsection F of this Section. However, the failure to provide the written notice provided in this Paragraph shall not result in any extension of time for an appeal of assessment.

(3) Any property owner or agent who has requested notice of assessed value pursuant to Paragraph (2) of this Subsection may also provide an email address to the assessor. If an email address is provided within the period specified in Paragraph (2) of this Subsection, the assessor shall email written notice of the assessed value of the related property on the first day for the inspection of the assessment lists as provided for in this Section. The notice required pursuant to this Paragraph shall otherwise be subject to all of the provisions of Paragraph (2) of this Subsection.

B.(1) Except as provided for in Paragraph (2) of this Subsection, after the lists of each assessor have been exposed for inspection for the period provided for in Subsection F of this Section, the lists as changed by each assessor shall be certified to the board of review within three days, which board shall conduct public hearings for all persons or their representatives desiring to be heard on the assessments of immovable and movable property. Notice of such public hearings shall be given by each assessor in accordance with rules and regulations established by the Louisiana Tax Commission.

(2) In Orleans Parish, after the list of the assessor has been exposed for inspection for the period provided for in Subsection G of this Section, the assessor shall certify the list as changed by the assessor and shall submit such list to the board of review by October first of each year. The board of review shall conduct public hearings for all persons or their representatives desiring to be heard on the assessments of immovable and movable property. Notice of public hearings shall be given by the Orleans Parish assessor in accordance with rules and regulations established by the Louisiana Tax Commission.

(3) Notwithstanding any other provision of this Subsection, if an assessor receives additional information from a taxpayer after the assessment lists have been certified to the board of review but before the filing of a complaint with the board of review, the assessor may modify the assessment to make a reduction based on the additional evidence. Any reduction pursuant to the provisions of this Paragraph shall be communicated to the taxpayer and the board of review no less than twenty-four hours prior to the board of review's public hearing. Nothing in this Paragraph shall be construed to limit any other statutory authority to make modifications.

C. The board of review shall consider the written or oral complaint of any person desiring to be heard who has timely filed the report or reports as required by Chapter 6 of Subtitle III of this Title, R.S. 47:2301 et seq., and who has provided to the board of review at least seven days prior notice either through appearing in person at the board of review's office or by filing such complaint by means of certified mail which shall be received at the board office no later than seven days prior to the public hearing or by facsimile transmission to the board office which shall be received at the board office no later than seven days prior to the public hearing. Contrary provisions of law notwithstanding, the written or oral complaint of any bona fide representative of an affected tax recipient body shall be considered by the board of review provided such representative has provided notice to the board in the manner provided in this Section and has furnished the owner's name and address, a description of each property contested, and the assessment number of each property contested. Nothing contained herein shall be construed to authorize a tax recipient body to challenge the assessment of all property within its taxing jurisdiction in a single complaint. The validity of each assessment shall be determined on its own merits using recognized appraisal techniques. The board of review may make a determination to increase or decrease the assessment of immovable or movable property made by the assessor in accordance with the fair market or use valuation determined by the board.

D. All determinations by the board of review shall be final unless appealed to the tax commission. Any taxpayer or assessor dissatisfied with the determination of the board of review may appeal to the tax commission in accordance with rules and regulations established by the tax commission.

E. On the fifteenth day after the board of review shall have commenced the public hearings as provided herein, the assessment lists, together with any changes in connection therewith, shall be certified and sent to the tax commission within three days.

F. Except in the parish of Orleans, the period for inspection of the assessment lists as provided for in this Section in each parish shall, for the tax year beginning 1990 and in every tax year thereafter, be a period of fifteen days, beginning no earlier than August fifteenth and ending no later than September fifteenth. Beginning in tax year 2013 and in every tax year thereafter, the period for inspection of the assessment lists in Orleans Parish shall be for a period of thirty-two calendar days, beginning no earlier than July fifteenth and ending no later than August fifteenth of each year.

G. Notwithstanding any provision of law to the contrary, the procedure for inspection of assessment lists in Orleans Parish shall be as follows:

(1) The assessor shall prepare and make up the lists showing the assessment of immovable and movable property in Orleans Parish. Beginning in tax year 2013 and in every tax year thereafter, the lists shall be exposed daily, except Saturday, Sunday, and legal holidays, for inspection by the taxpayers and other interested persons during the period of July fifteenth through August fifteenth of each year unless August fifteenth falls on a weekend or a legal holiday, when the period shall extend until the next business day. The assessor shall give notice of such exposure for inspection in accordance with rules and regulations established by the Louisiana Tax Commission. On or before October first of each year, the assessor shall certify his rolls to the board of review.

(2)(a) The board of review shall consider all written complaints in which the taxpayer has timely filed the reports as required by R.S. 47:2301 et seq., and R.S. 47:2321 et seq., and which have been:

(i) Filed on the complaint form provided by the board, through the office of the assessor.

(ii) Completed in conformity with the requirements of the board of review.

(iii) Received by the office of the assessor, no later than three business days after the last date on which the lists are exposed.

(b) Any complaints received by the assessor's office shall be forwarded to the board of review within ten business days after the last date in which written complaints are received.

(3) The board of review shall convene hearings on or before September fifteenth. The board may appoint one or more board members as hearing officers, who may conduct all required public hearings of the board with or without the presence of the other members, provided that no final action may be taken unless a quorum of the board of review is present. The board may make a determination to increase or decrease the assessment of real or personal property made by the assessor in accordance with the fair market or use valuation as determined by the board.

(4) The board of review shall certify the assessment list to the Louisiana Tax Commission on or before October twentieth of each year.

Amended by Acts 1977, No. 383, §1, eff. July 10, 1977; Acts 1981, No. 455, §1, eff. July 18, 1981; Acts 1983, No. 75, §1, eff. June 17, 1983; Acts 1987, No. 865, §1, eff. July 20, 1987; Acts 1988, No. 588, §1, eff. July 14, 1988; Acts 1989, No. 36, §1, eff. Aug. 1, 1989; Acts 1989, No. 314, §1; Acts 1989, 2nd Ex. Sess., No. 12, §1, eff. July 24, 1989; Acts 1991, No. 154, §1, eff. July 2, 1991; Acts 1991, No. 289, §14; Acts 1991, No. 803, §1, eff. July 22, 1991; Acts 1995, No. 450, §1; Acts 1999, No. 1096, §1; Acts 2003, No. 670, §1, eff. June 27, 2003; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2005, 1st. Ex. Sess., No. 51, §1, eff. Jan. 21, 2006; Acts 2006, No. 391, §1; Acts 2006, No. 622, §§8 and 9, eff. Dec. 11, 2006; Acts 2009, No. 323, §1, eff. July 6, 2009; Acts 2010, No. 676, §1, eff. June 29, 2010; Acts 2013, No. 72, §1, eff. June 15, 2013; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:297.1 — LA Code / Code revised-statutes / Title 47 / Section 297.1
Tax deduction; medical savings accounts
Status: in_force

A. There shall be allowed a deduction from tax table income for contributions to a medical savings account as provided in this Section. Contributions to a medical savings account for a taxable year shall not exceed the allowable deduction for a qualified higher deductible health plan.

B. For purposes of this Section, the following words and phrases shall have the respective meanings ascribed to them in this Subsection:

(1) "Account administrator" shall mean a state or national bank, savings and loan association, credit union as those terms are defined in R.S. 6:2, or a savings bank chartered pursuant to the Louisiana Savings Bank Act of 1990. 1 Account administrator shall also mean an insurer as that term is defined in R.S. 22:5, a health maintenance organization as defined in R.S. 22:2002(7), a group purchaser as defined in R.S. 40:2202(3), a third party administrator licensed pursuant to R.S. 22:3031 et seq., and an employer, if the employer has a self-insured health plan meeting federal ERISA requirements.

(2) "Account holder" means a resident individual or an employee for whose benefit a medical savings account is established.

(3) "Dependent" means the spouse of an account holder or minor child of an account holder or any other person required to be covered as a dependent on an accident and health insurance policy or a health maintenance organization contract or certificate under the Louisiana Insurance Code. 2

(4) "Eligible medical expense" means an expense payable by a taxpayer for medical care as provided in Section 213(d) of the Internal Revenue Code. 3

(5) "Higher deductible" means an annual deductible of not less than one thousand five hundred dollars, but not more than two thousand two hundred fifty dollars for individual health coverage, and not less than three thousand dollars, but not more than four thousand five hundred dollars for health coverage provided to an individual and his or her dependents. Such deductible limits thereafter shall be adjusted annually for increases in the cost of living, as measured by the medical costs component of the Consumer Price Index.

(6) "Medical savings account" means an account established to procure health coverage for or to pay eligible medical expenses of the account holder and his or her dependents.

(7) "Medical savings account program" means a program that includes all of the following:

(a) The purchase by an employer of a qualified higher deductible health plan for the benefit of an employee and his or her dependents or the purchase by a resident individual of a qualified higher deductible health plan for his or her benefit or for the benefit of his or her dependents, or both.

(b) The payment on behalf of an employee into a medical savings account by his or her employer or payment into a medical savings account by a resident individual on his or her behalf.

(c) An account administrator to administer the medical savings account and the reimbursement of eligible medical expenses or premiums for health coverage therefrom.

(8) "Qualified higher deductible health plan" means any hospital, health, or medical expense insurance policy, hospital or medical service contract, health and accident insurance policy, or any other contract of this type, including a group insurance plan, or any policy of family group, blanket, or franchise health and accident insurance, a self-insurance plan, an employee welfare plan, and a health maintenance organization subscriber agreement, all as defined in Title 22 of the Louisiana Revised Statutes of 1950 that provides for payment of covered expenses that exceed the higher deductible and that is purchased by:

(a) An employer for the benefit of an employee.

(b) A resident individual for his or her benefit.

(9) "Resident individual" means an individual who has a domicile in this state.

C.(1) Each employer shall be permitted to offer voluntarily the following programs:

(a) Continued coverage under the employer's existing health coverage policy, certificate, or contract.

(b) Participation in a medical savings account program.

(2) An employer that previously did not grant an accident and health insurance policy, certificate, or contract or coverage under any other health plan, including a plan of a health maintenance organization for his or her employees may establish a medical savings account program.

(3) A resident individual may establish a medical savings account for the benefit of himself or herself and his or her dependents.

D.(1) Except as otherwise provided in Subsection E of this Section, an account administrator shall use the funds held in a medical savings account solely for the purpose of paying eligible medical expenses of the account holder, or his or her dependent, or to pay for an accident and health insurance policy, certificate, or contract, or coverage under any other health plan, including a plan of a health maintenance organization if the account holder would not otherwise have such coverage.

(2) The account holder may submit documentation for premiums for any health plan or eligible medical expenses, or both, paid by the account holder during a tax year to the account administrator, and the account administrator shall reimburse the account holder for the eligible medical expense or premiums for any health plan, or both, out of the medical savings account.

(3) Upon the death of the account holder, the account administrator shall distribute the principal and accumulated interest of the medical savings account to the estate of the account holder, unless the account holder has designated a beneficiary in writing to the account administrator, in which case the account administrator shall make such distribution to the designated beneficiary.

E. Unencumbered funds that have accumulated in a medical savings account that are in excess of the higher deductible may be withdrawn by the account holder for purposes other than paying eligible medical expenses or procuring health coverage. Money withdrawn pursuant to this Section shall be included in tax table income.

Acts 1996, No. 11, §1, eff. for taxable periods beginning after Dec. 31, 1995 and ending on Jan. 1, 1997; Acts 1997, No. 308, §2, eff. June 17, 1997.

1 R.S. 6:1131 et seq.

2 R.S. 22:1 et seq.

3 R.S. 26 U.S.C.A. §213(d)
La. Rev. Stat. § 47:287.749 — LA Code / Code revised-statutes / Title 47 / Section 287.749
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

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. § 47:2701 — LA Code / Code revised-statutes / Title 47 / Section 2701
Imposition of tax
Status: in_force

There shall be a tax levied on all sweet potatoes shipped in the state to be imposed and collected as provided in Title 3.
La. Rev. Stat. § 47:338.148 — LA Code / Code revised-statutes / Title 47 / Section 338.148
Bonds
Status: in_force

A. Subject to the approval at an election as hereinbefore required the board is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one-half of one per cent sales and use tax (which proceeds or avails are hereinafter sometimes referred to as the "additional sales tax revenues"), in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the tax revenues may be expended.

B. The board shall, by resolution, fix the form, denomination and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, within the maximum rate prescribed herein. The bonds shall be designated "Public School Bonds", shall be issued in the name of the board and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. 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 centum per annum, or be sold for less than par. All bonds shall be signed by the president and by the secretary of the board, 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 bonds shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and 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 board to be received by it in the calendar year during which the bonds are issued.

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

D. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the additional 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 board and to enforce the provisions of the ordinance imposing the tax, and the resolution and proceedings authorizing the issuance of such bonds.

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

F. When any bonds shall have been issued hereunder neither the legislature, nor the board nor any other authority may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the additional sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this paragraph and of R.S. 47:338.144 through 338.148.

G. Any resolution may contain such covenants with the future holder or holders of the bonds as to the additional sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to insure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.144 through 338.148.

H. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to insure the enforcement, collection and proper application of the additional sales tax revenues as the board may think proper, where not inconsistent with the provisions of R.S. 47:338.144 through 338.148, and when any bonds payable from the additional sales tax revenues shall have been issued, R.S. 47:338.144 through 338.148, the ordinance of the board imposing the tax and pursuant to which the tax is being levied, collected, and allocated, and the obligation of the board to continue to levy, collect and allocate the tax and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and R.S. 47:338.144 through 338.148, 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 and interest thereon.

I. All bonds issued hereunder shall be sold at public sale after advertisement in the manner provided by R.S. 39:570. The proceeds derived from the sale of the bonds shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued, but the purchasers of the bonds shall not be obligated to see to the application thereof.

J. Before any bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:

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

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

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

"Incontestable. Secured by pledge and dedication of proceeds of sales taxes levied by the ________________Parish School Board in the Parish of _____________, State of Louisiana. Registered this ________ day of _________________, 1966.

________________________________

Secretary of State"

L. All bonds issued under the provisions of R.S. 47:338.144 through 338.148 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.

M. The provisions of R.S. 47:338.144 through 338.148 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.144 through 338.148 shall not be affected or limited by any other provision of any statute of the state and no provision, notice, 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 in R.S. 47:338.144 through 338.148 otherwise specifically provided.

N. Bonds issued hereunder shall have all the qualities of negotiable paper and 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. The resolution authorizing the issuance of bonds hereunder and pledging and dedicating additional sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish, and shall be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.144 through 338.148 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the bonds and pledging and dedicating the additional sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which the resolution was adopted or proceedings had.

Acts 1966, No. 264, §5; Redesignated from R.S. 33:2738.25 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.27 — LA Code / Code revised-statutes / Title 47 / Section 332.27
Disposition of certain collections in Tensas 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 Tensas 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 Tensas Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.33.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1545 — LA Code / Code revised-statutes / Title 47 / Section 1545
Power to subpoena witnesses; fees
Status: in_force

The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts, of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Sub-title. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this Sub-title.
La. Rev. Stat. § 47:818.52 — LA Code / Code revised-statutes / Title 47 / Section 818.52
Fuel use violations; penalty
Status: in_force

A.(1) It shall be unlawful for any person to operate vehicles registered for or required to be registered for highway use with gasoline or undyed diesel fuel that has not been taxed or with diesel fuel which contains any evidence of the dye or chemical marker as required pursuant to the regulations promulgated under 26 USC 4082. Those vehicles allowed to use dyed diesel fuel on the highway under 26 USC 4082 or regulations adopted thereunder, but which are subject to the state tax, shall not be considered in violation of this Subpart.

(2) No person shall sell or offer to sell gasoline or diesel fuels that contain any evidence of the dye or chemical marker unless the fuel-dispensing device is clearly marked with a notice that the gasoline or diesel fuel is dyed or chemically marked. Any dyed gasoline or diesel fuel that is sold or held for sale by any person for any use that is not a nontaxable use; any dyed gasoline or diesel fuel held for use or used by any person for use other than a nontaxable use and such person knew, or had reason to know, that such fuel was dyed; or any person who alters, or attempts to alter, the strength or composition of any dye or marker in any dyed fuel is subject to a penalty.

B. Any authorized designee of the secretary of the Department of Revenue or officer authorized under R.S. 47:818.51 who has reasonable grounds to suspect a violation of this Section may inspect the fuel in the fuel supply tank of any highway vehicle or the fuel storage facilities and dispensing devices of any fuel handler to determine compliance.

C. Any person violating any provision of this Section is subject to a penalty in the amount of ten dollars for every gallon of fuel involved or one thousand dollars, whichever is greater. For subsequent violations, the penalty is multiplied by the sum of the current violation plus all prior violations of this Section. If the penalty is imposed on any business entity, each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall be assessed and collected in the same manner as is provided for in Paragraph (2) of Subsection A of this Section.

D. Upon issuance of the violation ticket by the secretary or his authorized designee or any weights and standard police officer or any motor carrier safety police officer, the secretary will send a notice of fine by certified mail to the address listed on the violation report, or to the taxpayer's last known address, 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 United States Postal Service certified software. The procedure for collection, payment and enforcement of the fine assessed shall be as follows:

(1) An owner or driver shall pay the fine or request an agency review of the fine within thirty days of the secretary's notice of fine.

(2) If after sixty days, the secretary has not received payment of the fine or a request for an agency review by a driver who is a resident of Louisiana or who has a domicile in Louisiana, the secretary, or at the secretary's request, the Department of Transportation and Development or the Department of Public Safety and Corrections, may order that the driver's license of the operator of the vehicle issued the violation ticket be suspended or renewal or reissuance of the driver's license be denied, or both. Upon receipt of the payment of the fine, the agency that requested the action shall direct that the driver's license of the operator of the vehicle be reinstated.

(3)(a) Any owner or driver who pays an assessed fine in accordance with the provisions of this Section shall have a period of ninety days after the date of payment to institute a civil suit against the Department of Revenue to recover the fine so paid. However, the ninety-day time period to institute a civil suit against the department shall be suspended for any owner or driver who timely requests an agency review in accordance with the provisions of this Section, in which case the owner or driver shall have a period of ninety days after the final disposition of the agency review to institute a civil suit against the department to recover the fine so paid.

(b) The right to sue for recovery of a fine shall afford a legal remedy and right of action in any state district court for a full and complete adjudication of any questions arising in the enforcement thereof. Any such suit shall be instituted in East Baton Rouge Parish. In any such suit, service of process shall be made on the department, through the secretary. The secretary shall be a necessary and proper party defendant in any such suit.

(4) No court of this state shall issue any process whatsoever to restrain the collection of any fine assessed by the secretary pursuant to this Subpart.

(5) If upon expiration of the ninety-day period provided in Subparagraph (3)(a) of this Section any fine assessed remains unpaid, the secretary may institute a civil suit in East Baton Rouge Parish against the owner or driver to collect any fine assessed but unpaid. The secretary shall have one year from the date of expiration of the ninety-day period to institute such a suit.

(6) Notwithstanding the above provisions, any member of the armed forces who is in uniform or presents an order for duty and who is operating a military vehicle in the line of duty in violation of this provision or of any provision of R.S. 32:380 through 387 or any regulation of the Department of Transportation and Development or Department of Revenue adopted pursuant thereto shall not be required to pay the fine assessed or be required to surrender his Louisiana driver's license. However, the owner of the vehicle or the federal government shall pay the fine within thirty days.

E. The taxpayer, within thirty calendar days from the date of the notice that the fine has been assessed, may protest. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The protesting party will not be afforded the opportunity to personally appear before the secretary or his authorized designee. Only the taxpayer's written statement shall be considered.

F. All specific fines and penalties collected by the Department of Public Safety and Corrections or the Department of Transportation and Development in accordance with this Subpart 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, such funds shall be credited to the Bond Security and Redemption Fund. However, after a sufficient amount of the penalties collected is allocated from the fund to pay all obligations secured by the full faith and credit of the state 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 Paragraph into the Transportation Trust Fund created under Article VII, Section 27 of the Constitution of Louisiana.

G. The secretary shall adopt rules in accordance with the Administrative Procedure Act to govern agency review and any actions taken based on the findings of the agency.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:338.124 — LA Code / Code revised-statutes / Title 47 / Section 338.124
Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the Union Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Union under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the Union Parish School Board is authorized to levy and collect, including, without limitation, taxes authorized by R.S. 47:338.54.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by resolution of the Union Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Union Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1995, No. 896, §1; Redesignated from R.S. 33:2737.62 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:299.6 — LA Code / Code revised-statutes / Title 47 / Section 299.6
Disallowance of claims by secretary
Status: in_force

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

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

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

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

C. The offset claims of any agency that have been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exists.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:332.40 — LA Code / Code revised-statutes / Title 47 / Section 332.40
Disposition of certain collections in St. Mary 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 St. Mary 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 St. Mary Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.44.

Acts 1997, No. 823, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:201.2 — LA Code / Code revised-statutes / Title 47 / Section 201.2
Reporting adjustments to federal taxable income and federal partnership audit adjustments
Status: in_force

A. For purposes of this Section, the following words and phrases shall have the following meanings:

(1) "Administrative adjustment request" means an administrative adjustment request filed by a partnership pursuant to Section 6227 of the Internal Revenue Code.

(2) "Audited partnership" means a partnership subject to a partnership level audit resulting in a federal adjustment.

(3) "Corporate partner" means a partner that is subject to corporation income tax pursuant to Part II-A of this Chapter.

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

(5) "Direct partner" means a partner that holds an interest directly in a partnership or pass-through entity.

(6) "Exempt partner" means a partner that is otherwise exempt from taxation under this Chapter that is subject to tax on unrelated business taxable income.

(7) "Federal adjustment" means a change to an item or amount determined under the Internal Revenue Code that is used by a taxpayer to compute Louisiana income tax due whether that change results from action by the IRS, including a partnership level audit, or the filing of an amended federal return, federal refund claim, or an administrative adjustment request by the taxpayer. A federal adjustment is positive to the extent that it increases state taxable income as determined under this Chapter and is negative to the extent that it decreases state taxable income as determined under this Chapter.

(8) "Federal adjustments report" includes methods or forms required and prescribed by the secretary for use by a taxpayer to report final federal adjustments, including an amended Louisiana income tax return, information return, or a uniform multistate report.

(9) "Federal partnership representative" means the person the partnership designates for the taxable year as the partnership's representative or the person the IRS has appointed to act as the federal partnership representative pursuant to Section 6223(a) of the Internal Revenue Code.

(10) "Final determination date" means the following:

(a) Except as provided in Subparagraph (b) of this Paragraph, if the federal adjustment arises from an IRS audit or other action by the IRS, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by IRS decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the IRS and the taxpayer, the final determination date is the date on which the last party signed the agreement.

(b) For federal adjustments arising from an IRS audit or other action by the IRS, if the taxpayer filed as a member of a federal consolidated return or combined Louisiana return as required by the secretary pursuant to R.S. 47:287.480(3), the final determination date means the first day on which no related federal adjustments arising from that audit remain to be finally determined, as described in Subparagraph (a) of this Paragraph, for the entire group.

(c) If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to Section 6225(c) of the Internal Revenue Code, the final determination date means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.

(11) "Final federal adjustment" means a federal adjustment after the final determination date for that federal adjustment has passed.

(12) "Indirect partner" means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(13) "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended, and applicable regulations as promulgated by the United States Department of the Treasury.

(14) "IRS" means the Internal Revenue Service of the United States Department of the Treasury.

(15) "Nonresident partner" means an individual, trust, or estate partner that is not a resident partner.

(16) "Partner" means a person that holds an interest directly or indirectly in a partnership or other pass-through entity.

(17) "Partnership" means an entity subject to taxation under Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code.

(18) "Partnership level audit" means an examination by the IRS at the partnership level pursuant to Subchapter C of Chapter 63 of Subtitle F of the Internal Revenue Code, as enacted by the Bipartisan Budget Act of 2015, P.L. 114-74, that results in federal adjustments.

(19) "Pass-through entity" means an entity, other than a partnership, that is not subject to tax under this Chapter.

(20) "Reallocation adjustment" means a federal adjustment resulting from a partnership level audit or an administrative adjustment request that changes the shares of one or more items of partnership income, gain, loss, expense, or credit allocated to direct partners. A positive reallocation adjustment means the portion of a reallocation adjustment that would increase federal income for one or more direct partners, and a negative reallocation adjustment means the portion of a reallocation adjustment that would decrease federal income for one or more direct partners pursuant to Section 6225 of the Internal Revenue Code.

(21) "Resident partner" means an individual, trust, or estate partner that is a resident of Louisiana for the relevant tax period. For individuals, the term "resident" has the same meaning as in R.S. 47:31. For trusts and estates, the term "resident" has the same meaning as in R.S. 47:300.10.

(22) "Reviewed year" means the taxable year of a partnership that is subject to a partnership level audit from which federal adjustments arise.

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

(24) "Taxpayer" has the same meaning as in R.S. 47:2 and, unless the context clearly indicates otherwise, includes a partnership subject to a partnership level audit or a partnership that has made an administrative adjustment request, as well as a tiered partner of that partnership.

(25) "Tiered partner" means any partner that is a partnership or pass-through entity.

(26) "Unrelated business taxable income" has the same meaning as in Section 512 of the Internal Revenue Code.

B. Reporting adjustments to federal taxable income, general rule.

Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures in Subsection C of this Section, a taxpayer shall report and pay any Louisiana income tax due with respect to final federal adjustments arising from an audit or other action by the IRS or reported by the taxpayer on a timely filed amended federal income tax return, including a return or other similar report filed pursuant to Section 6225(c)(2) of the Internal Revenue Code, or to a federal claim for refund by filing a federal adjustments report with the secretary for the reviewed year and, if applicable, paying the additional Louisiana income tax owed by the taxpayer no later than one hundred eighty days after the final determination date.

C. Reporting federal adjustments, partnership level audit and administrative adjustment request. Except for negative federal adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment or other year, and the distributive share of adjustments that have been reported as required pursuant to Subsection B of this Section, partnerships and partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request and make payments as required pursuant to this Subsection.

(1) State partnership representative.

(a) With respect to an action required or permitted to be taken by a partnership under this Subsection or a proceeding under Chapter 17 or 18 of this Subtitle with respect to that action, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners shall be bound by those actions.

(b) The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.

(c) The secretary may establish reasonable qualifications for and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.

(2) Reporting and payment requirements for partnerships subject to a final federal adjustment and their direct partners. Final federal adjustments subject to the requirements of this Subsection, except for those subject to a properly made election under Paragraph (3) of this Subsection, shall be reported as follows:

(a) No later than ninety days after the final determination date, the partnership shall both:

(i) File a completed federal adjustments report, including information as required by the secretary, with the department.

(ii) Notify each of its direct partners of their distributive share of the final federal adjustments including information as required by the secretary.

(b) No later than one hundred eighty days after the final determination date, each direct partner that is taxed under this Chapter shall both:

(i) File a federal adjustments report reporting their distributive share of the adjustments reported to them under Item (a)(ii) of this Paragraph as required under this Chapter.

(ii) Pay any additional amount of tax due as if final federal adjustments had been properly reported, plus any penalty and interest due under Part IV of Chapter 18 of this Subtitle, and less any credit for related amounts paid or withheld and remitted on behalf of the direct partner by the partnership.

(3) Partnership election to pay on behalf of partners. Subject to the limitations in Subparagraph (c) of this Paragraph, an audited partnership making an election under this Paragraph shall:

(a) No later than ninety days after the final determination date, file a completed federal adjustments report, including information as required by the secretary, and notify the department that it is making the election under this Paragraph.

(b) No later than one hundred eighty days after the final determination date, pay an amount, determined as follows, in lieu of taxes owed by its direct and indirect partners:

(i) Exclude from final federal adjustments the distributive share of these adjustments reported to a direct exempt partner not subject to tax under R.S. 47:287.501 with the exception of unrelated business taxable income.

(ii) For the total distributive shares of the remaining final federal adjustments reported to direct corporate partners subject to tax under Part II-A of this Chapter and to direct exempt partners subject to tax under this Chapter on unrelated business taxable income, apportion and allocate the adjustments as provided under Part II-A of this Chapter, and multiply the resulting amount by the highest tax rate under R.S. 47:287.12.

(iii) For the total distributive shares of the remaining final federal adjustments reported to nonresident direct partners subject to tax under Parts III and VI of this Chapter, determine the amount of the adjustments which is Louisiana source income under Subpart F of this Part, and multiply the resulting amount by the highest tax rate under R.S. 47:32 for individuals and R.S. 47:300.1 for trusts and estates.

(iv) For the total distributive shares of the remaining final federal adjustments reported to tiered partners:

(aa) Determine the amount of the adjustments which is of a type that it would be subject to sourcing to the state under Subpart F of this Part and then determine the portion of this amount that would be sourced to the state applying the provisions of this Section.

(bb) Determine the amount of the adjustments which is of a type that it would not be subject to sourcing to Louisiana by a nonresident partner under R.S. 47:290(B).

(cc) Determine the portion of the amount determined in Subitem (bb) of this Item that can be established, under regulation issued by the secretary, to be properly allocable to nonresident indirect partners or other partners not subject to tax on the adjustments; or that can be excluded under procedures for modified reporting and payment method allowed under Paragraph (5) of this Subsection.

(v) Multiply the total of the amounts determined in Subitems (iv)(aa) and (bb) of this Subparagraph reduced by the amount determined in Subitem (iv)(cc) of this Subparagraph by the highest tax rate under R.S. 47:32 for individuals and R.S. 47:300.1 for trusts and estates.

(vi) For the total distributive shares of the remaining final federal adjustments reported to resident direct partners subject to tax under Parts III and VI of this Chapter, multiply that amount by the highest tax rate under R.S. 47:32 for individuals and R.S. 47:300.1 for trusts and estates.

(vii) Add the amounts determined in Items (ii), (iii), (v), and (vi) of this Subparagraph, along with penalty and interest as provided in Part IV of Chapter 18 of this Subtitle.

(c) Final federal adjustments subject to the election in this Paragraph exclude both:

(i) The distributive share of final audit adjustments that under Subpart D of Part I of this Chapter are required to be included in the unitary business income of any direct or indirect corporate partner, provided that the audited partnership can reasonably determine this.

(ii) Any final federal adjustments resulting from an administrative adjustment request.

(d) An audited partnership not otherwise subject to any reporting or payment obligation to Louisiana that makes an election under this Paragraph consents to be subject to Louisiana laws related to reporting, assessment, payment, and collection of Louisiana income tax calculated under this election.

(4) Tiered partners. The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners of those tiered partners that are subject to tax under this Chapter, where applicable, are subject to the reporting and payment requirements of Paragraph (2) of this Subsection and the tiered partners are entitled to make the election provided in Paragraphs (3) and (5) of this Subsection. The tiered partners or their partners shall make required reports and payments no later than ninety days after the time for filing and furnishing statements to tiered partners and their partners as established under Section 6226 of the Internal Revenue Code and the regulations thereunder. The secretary may promulgate rules and regulations to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners and for making the elections under this Subsection.

(5) Modified reporting and payment method. Under procedures adopted by and subject to the approval of the secretary, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of this Subsection, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes, penalties, and interest due under the provisions of this Subsection, or if the audited partnership or tiered partner can show that their direct partners have agreed to allow a refund of the state income tax to be issued to the entity. Application for approval of an alternative reporting and payment method shall be made by the audited partnership or tiered partner within the time for election as provided in Paragraph (3) or (4) of this Subsection.

(6) Effect of election by an audited partnership or tiered partner and payment of amount due.

(a) An election made pursuant to Paragraph (3) or (5) of this Subsection is irrevocable, unless the secretary in her discretion determines otherwise.

(b) If properly reported and paid by the audited partnership or tiered partner, the amount determined in Subparagraph (3)(b) of this Subsection, or similarly under an optional election under Paragraph (5) of this Subsection, will be treated as paid in lieu of income taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this state. Nothing in this Subparagraph shall preclude a direct resident partner from claiming a credit against taxes paid to this state pursuant to the provisions of this Chapter for any amounts paid by the audited partnership or tiered partner on the resident partner's behalf to another state in accordance with the provisions of R.S. 47:33.

(7) Failure of audited partnership or tiered partner to report or pay. Nothing in this Subsection prevents the department from assessing direct partners or indirect partners for taxes they owe, using the best information available, if a partnership or tiered partner fails to timely make any report or payment required by this Subsection for any reason.

D. De minimis exception. The secretary may promulgate rules and regulations to establish a de minimis amount upon which a taxpayer shall not be required to comply with Subsections B and C of this Section.

E. Prescriptive period for assessments of additional tax, interest, and penalties arising from adjustments to federal taxable income. The department shall assess additional tax, interest, and penalties arising from final federal adjustments arising from an audit by the IRS, including a partnership level audit, or reported by the taxpayer on an amended federal income tax return, or as part of an administrative adjustment request by the following dates:

(1) Timely reported federal adjustments. If a taxpayer files with the department a federal adjustments report or an amended Louisiana income tax return as required within the period specified in Subsections B and C of this Section, the department may assess any amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from those federal adjustments if the department issues a notice of the assessment in accordance with R.S. 47:1561(A)(1) to the taxpayer on or before either of the following dates:

(a) The expiration of the prescriptive period specified in Article VII, Section 16 of the Constitution of Louisiana.

(b) The expiration of the one-year period following the date of filing with the department of the federal adjustments report.

(2) Untimely reported federal adjustments. If the taxpayer fails to file the federal adjustments report within the period specified in Subsection B or C of this Section, as appropriate, or the federal adjustments report filed by the taxpayer omits final federal adjustments or understates the correct amount of tax owed, the department may assess amounts or additional amounts including in-lieu-of amounts, taxes, interest, and penalties arising from the final federal adjustments, if it mails a notice of the assessment in accordance with R.S. 47:1561(A)(1) to the taxpayer by a date that is the latest of:

(a) The expiration of the prescriptive period specified in Article VII, Section 16 of the Constitution of Louisiana.

(b) The expiration of the one-year period following the date the federal adjustments report was filed with the department.

(c) Absent fraud, the expiration of the six-year period following the final determination date.

F. Estimated tax payments during the course of a federal audit. A taxpayer may make estimated payments to the department, following the process prescribed by the department, of the state tax expected to result from a pending IRS audit prior to the due date of the federal adjustments report. The estimated tax payments shall be credited against any tax liability ultimately found to be due to the state attributable to the federal adjustments report and shall limit the accrual of interest pursuant to R.S. 47:1601 on that amount. If the estimated tax payments exceed the final state tax liability attributable to the federal adjustments report, the taxpayer is entitled to a refund, subject to the credit and offset provisions of R.S. 47:1622, provided the taxpayer files a federal adjustments report or claim for refund of an overpayment of tax pursuant to R.S. 47:1621 no later than one year following the final determination date. Interest pursuant to R.S. 47:1624 shall be computed and allowed only on estimated tax payments beginning ninety days after the taxpayer files a federal adjustments report or claim for refund of an overpayment of tax pursuant to R.S. 47:1621.

G. Claims for refund of an overpayment of tax arising from final federal adjustments made by the IRS or by an administrative adjustment request.

(1) Except for negative final federal adjustments required by federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment or other year, a taxpayer may file a claim for a refund of tax arising from final federal adjustments on or before the later of:

(a) The expiration of the last day for filing a claim for refund of tax pursuant to R.S. 47:1623, including any extensions under Subsection H of this Section.

(b) One year from the date a federal adjustments report prescribed in Subsection B or C of this Section, as applicable, was due to the department, including any extensions pursuant to Subsection H of this Section. The federal adjustments report shall serve as the means for the taxpayer, including a partnership and its tiered partners, direct partners, and indirect partners, to report additional tax due, report a claim for refund of tax, and make other adjustments, including to its net operating losses, resulting from adjustments to the taxpayer's federal taxable income.

(2) Any overpayment refunded to the partnership under Subsection C of this Section is in lieu of any state income tax refund that would otherwise be owed to the partners.

H. Scope of adjustments and extensions of time.

(1) Unless otherwise agreed in writing by the taxpayer and the secretary, any adjustments by the department or by the taxpayer made after the expiration of the prescriptive period provided in Article VII, Section 16 of the Constitution of Louisiana are limited to changes to the taxpayer's tax liability arising from federal adjustments.

(2) The time periods provided for in Subsections B and C of this Section may be extended either:

(a) Automatically, upon written notice to the department, by sixty days for an audited partnership or tiered partner that has ten thousand or more direct partners.

(b) By written agreement between the taxpayer and the secretary.

(3) Any extension granted under this Subsection for filing the federal adjustments report extends the last day prescribed by law for assessing any additional tax arising from the adjustments to federal taxable income and the period for filing a claim for refund of taxes pursuant to R.S. 47:1623.

I. Nothing in this Section shall be interpreted or construed to alter or limit the secretary's duty and authority to determine the correct amount of tax pursuant to R.S. 47:1541 and the correct amount reportable pursuant to the Internal Revenue Code for federal taxable income or federal adjusted gross income purposes.

J. The department may provide by rule for similar procedures for audits and investigations conducted pursuant to the secretary's authority under Chapter 18 of this Subtitle.

Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 595, §1.
La. Rev. Stat. § 47:338.224 — LA Code / Code revised-statutes / Title 47 / Section 338.224
Collection and administration of occupancy taxes
Status: in_force

A. All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.

B. All occupancy taxes levied pursuant to this Part may be collected as provided for in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.

C. Any request for a refund of occupancy tax that was paid but not actually due shall be made in accordance with the provisions of this Chapter.

Acts 2022, No. 429, §1, eff. June 15, 2022.
La. Rev. Stat. § 47:302.24 — LA Code / Code revised-statutes / Title 47 / Section 302.24
Disposition of certain collections in Beauregard Parish
Status: in_force

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

B. The monies in the Beauregard Parish Community Improvement Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. The monies paid into the Beauregard Parish Community Improvement Fund shall be allocated as follows:

(1) One-half to the Beauregard Parish Covered Arena Authority created by R.S. 33:4577, to be used solely to maintain, repair, operate, and promote the Beauregard Parish Covered Arena.

(2) One-half to the Beauregard Tourist Commission created by R.S. 33:4574, to be used to plan, acquire, construct, maintain, repair, and operate welcome centers. Any monies from an allocation not needed for such purpose may be used for any other authorized purpose.

D. Repealed by Acts 2002, 1st Ex. Sess., No. 11, §2.

Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §§1 and 2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:2154 — LA Code / Code revised-statutes / Title 47 / Section 2154
Tax lien auctions; time of auction; price
Status: in_force

A.(1) The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection and R.S. 47:2127(D) to the contrary, a delinquent obligation related to immovable property subject to an outstanding tax lien certificate issued in favor of and held by a political subdivision may be excluded from a tax lien auction at the election of the political subdivision. As soon as practicable after an election pursuant to this Paragraph is made, the tax collector shall issue and file in the mortgage records a tax lien certificate for the delinquent obligation in favor of the political subdivision.

B. The tax lien auction shall be conducted on any weekday, with bidding opening not earlier than 8:00 a.m. and closing no later than 8:00 p.m. If a tax lien auction is conducted by using an online or electronic bidding process that is conducted over the course of multiple days, bids may be placed on any day at any time on any tax lien upon which bidding has not closed, provided that all bidding closes on a weekday within the hours prescribed in this Subsection. Any bid received prior to the opening of the auction shall be null and void.

C. The auction price shall be the face value of the tax lien certificate.

D.(1) The auction shall be conducted by competitive bid. The subject of the competitive bidding shall be the monthly rate at which interest will accrue on the face value of the tax lien certificate following its issuance.

(2)(a) Subject to a maximum bid of one percent per month, bidders may submit bids reducing the monthly interest rate in increments of one-tenth of one percent or an integral multiple thereof. The bid that requires the assessment of interest at the lowest rate shall be declared the winner. If multiple bidders submit the same lowest bid, the winner shall be the first in time to submit the bid.

(b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, no bid shall be accepted that purports to reduce the rate of monthly interest below seven-tenths of one percent.

E.(1) No later than thirty days after conclusion of the tax lien auction, the tax collector shall issue and file in the mortgage records of the parish in which the property is situated a tax lien certificate in favor of the winning bidder. If there is no bidder, the tax collector shall issue and record the tax lien certificate in favor of the political subdivision. The recording cost due to the clerk of court shall be included in the price paid at the tax lien auction and the face value of the tax lien certificate. The tax collector shall also deliver a certified copy of the tax lien certificate to the winning bidder.

(2) The tax lien certificate shall be prima facie evidence of the validity of the tax lien and the assignment to the person named thereon.

F. Upon the issuance of a tax lien certificate, interest shall accrue on the face value of the tax lien certificate at the monthly rate established by the winning bid at the tax lien auction. If the tax lien certificate is issued in favor of the political subdivision, interest shall accrue on the face value of the tax lien certificate at the rate of one percent per month. In both cases, interest shall be calculated on a noncompounding basis.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:865 — LA Code / Code revised-statutes / Title 47 / Section 865
Seizure and forfeiture of unstamped taxable articles
Status: in_force

A. All cigars, cigarettes, and smoking tobacco, on which taxes are imposed by this Chapter, found in possession or custody or within the control of any person for the purpose of being sold, or removed by him, in violation of the provisions of this Chapter, or with the design to avoid payment of the taxes, may be seized by the secretary, or his agent, in order to secure the same for trial, and the same shall be forfeited to the state of Louisiana. The secretary or his agent making the seizure shall appraise the value of the same according to his best judgment at the usual and ordinary retail price of the article seized and shall deliver to the person, found in possession of the same, a receipt showing the fact of seizure, stating from whom seized, the place of seizure, and description of the goods, and appraised value. A duplicate of this receipt shall be filed in the office of the secretary and shall be open to public inspection.

B. The proceeding to enforce this forfeiture shall be by rule and be in the nature of a proceeding in rem in a court of competent jurisdiction where such seizure is made. The proceeding shall be filed by the secretary, or his assistant on behalf of the state of Louisiana, and the same shall be summary, and it may be tried out of term time and in chambers and shall always be tried by preference.

C.(1) Whenever the petition for rule shall be sworn to by the secretary, or an assistant, that the facts contained are true, and accompanied with a duplicate copy of the notice of seizure, the same shall constitute a prima facie case, but may be rebutted by the defendant.

(2) The proceeding shall be directed against the owner of the articles seized, demanding the forfeiture and sale of said property, as a penalty for the violation of this Chapter. Service of the proceeding shall be made upon the owner of the seized articles if he is a resident of this state, or his residence is known to the plaintiff in rule. In all cases where it is made to appear by affidavit that the residence of the owner of the seized articles is out of the state or is unknown to the secretary or his assistants, an attorney at law shall be appointed by the court, which has jurisdiction of the proceedings, to represent the owner, against whom the rule shall be tried contradictorily within ten days from the date of the filing of same. The affidavit may be made by the secretary, or one of his assistants, or by the attorney representing the secretary, if it is not convenient to obtain the affidavit of the secretary or one of his assistants. The attorney appointed to represent the owner of the seized articles may waive service and citation of the petition or rule, but he shall not waive time nor any legal defense.

(3)(a) Upon the trial of said proceedings if it is established by satisfactory proof that with respect to the articles under seizure that this Chapter has been violated in any respect, then the court shall render judgment accordingly, maintaining the seizure, declaring the forfeiture of said seized property, and ordering the sale thereof after ten days notice of advertisement at least twice in the official parish paper where seizure is made. The sale shall be made in the parish of Orleans by the civil sheriff and in the several parishes in the state of Louisiana by the sheriff at public auction. The intent and purpose of this proceeding is to afford the owner of said seized articles a fair opportunity of hearing in a court of competent jurisdiction.

(b) If cigarettes are seized and such cigarettes are in packages described in R.S. 47:843(D)(2) or are stamped in violation of R.S. 47:843(D)(2), the secretary may not sell the cigarettes, but shall destroy such cigarettes or dedicate them to be used for law enforcement purposes and then destroyed.

(c)(i) Any cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of this Chapter or R.S. 13:5061 et seq. shall be deemed contraband and are subject to seizure and forfeiture as provided in this Chapter.

(ii) Any cigarettes so seized and forfeited shall be destroyed or used by law enforcement and then destroyed. Such cigarettes shall be deemed contraband whether the violations of this Chapter or R.S. 13:5061 et seq. are knowing or otherwise.

(iii) Any person who sells, distributes, or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this Chapter, may bring an appropriate action for injunctive relief against the violator in accordance with the provisions of the Code of Civil Procedure.

(4) It is further the intent and purpose of this proceeding that the forfeiture and sale of the seized property shall be and operate as a penalty for the violation of this Chapter as aforesaid, and payment of the tax due on said seized articles at the moment of seizure or thereafter, shall not operate to prevent, abate, or discontinue, or defeat the said forfeiture and sale of the said property.

D. The court may fix the fee of the attorney appointed by the court to represent the owner of the seized articles at a nominal sum to be taxed as costs and to be paid out of the proceeds of the sale of the property.

E. In cases where in the opinion of the trial judge the value of the seized cigars, cigarettes, or smoking tobacco is so small as not to justify the expense of advertising and selling at public auction the seized commodities as hereinabove provided, the court may in any such case, in rendering judgment maintaining the seizure and declaring the forfeiture of the seized property, direct that the seized property be sold by the secretary at private sale, without advertisement, but shall direct that the seized property be not thus sold for a price less than a minimum figure to be fixed by the court in its judgment.

Acts 1999, No. 304, §1, eff. July 1, 1999; Acts 2001, No. 652, §1, eff. June 22, 2001; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:1548 — LA Code / Code revised-statutes / Title 47 / Section 1548
Rule to show cause and examination of judgment debtor
Status: in_force

A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:

(1) A rule to show cause why the return should not be filed, and

(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.

The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.

Added by Acts 1970, No. 661, §1.
La. Rev. Stat. § 47:787 — LA Code / Code revised-statutes / Title 47 / Section 787
Criminal penalty
Status: in_force

Any person who shall import into this State for sale, use or consumption any gasoline or motor fuel, lubricating oil or kerosene, or shall use or consume, sell, offer for sale, hold in storage for sale, use or consumption within this state any gasoline or motor fuel, lubricating oil or kerosene without having paid the tax levied in Parts I, II, or III of this Chapter or furnished a bond guaranteeing the payment of such tax, or who shall fail to make any report required by those Parts or who shall violate any of the provisions of this Part shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than two years or both.
La. Rev. Stat. § 47:12 — LA Code / Code revised-statutes / Title 47 / Section 12
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

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. § 47:338.103 — LA Code / Code revised-statutes / Title 47 / Section 338.103
Proceedings validated
Status: in_force

The proceedings pursuant to which the existing one-half of one per cent (1/2%) sales tax is now being collected by the governing authority of the Parish of St. Bernard are hereby validated, ratified and confirmed.

Acts 1968, No. 83, §6; Redesignated from R.S. 33:2737.36 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1626 — LA Code / Code revised-statutes / Title 47 / Section 1626
Board's finding of overpayment upon appeal from assessment
Status: in_force

Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the board shall have jurisdiction to determine the amount of such overpayment, and order that such amount be refunded or credited to the taxpayer; provided, that the Board shall order no such refund or credit unless, as part of its decision, it determines that the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:1623 or that a claim for the refund or credit had been filed with the collector within that period.
La. Rev. Stat. § 47:1625 — LA Code / Code revised-statutes / Title 47 / Section 1625
Appeals from the collector's disallowance of refund claim
Status: in_force

A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or if the collector denies the claim in whole or in part, the taxpayer claiming such refund or credit may appeal to the Board of Tax Appeals for a hearing on the claim filed. No appeal may be filed before the expiration of one year from the date of filing such claim unless the collector renders a decision thereon within that time, nor after the expiration of sixty days from the date of mailing by registered mail by the collector to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal relates.

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

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

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

Amended by Acts 1958, No. 433, §1; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:338.1 — LA Code / Code revised-statutes / Title 47 / Section 338.1
Tax authorized; rate; sales tax districts; certain municipalities
Status: in_force

A.(1) Any incorporated municipality of the state is hereby authorized to levy and collect a sales and use tax not in excess of two and one-half percent as hereinafter set forth:

(a) One and one-half percent as authorized by Act No. 722 of the 1974 Regular Session of the Louisiana Legislature; and

(b) Except in those municipalities in the parishes of Catahoula, LaSalle, Caldwell, Franklin, and Tensas, an additional one percent sales and use tax, authorized by Article VI, Section 29(B) of the Constitution of Louisiana, which one percent sales and use tax shall be in addition to all other sales and use taxes which any incorporated municipality is authorized to levy as of September 11, 1981.

(2) However, the ordinance imposing the tax shall be adopted by the governing authority of the incorporated municipality only after the question of the imposition of the tax has been submitted to the qualified electors of the incorporated municipality at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional sales and use tax.

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

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

D.(1) Notwithstanding any other provision of law to the contrary and in addition to any other authority granted by law, the governing authorities of the municipalities of Breaux Bridge, St. Martinville, Youngsville, and the governing authorities of municipalities having a population in excess of thirty thousand five hundred but not more than thirty thousand seven hundred persons, based on the latest federal decennial census may create sales tax districts consisting of a portion of their respective municipalities. Each sales tax district, as a political subdivision of the state, is authorized to levy and collect an additional one percent sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, as defined by law, if approved by a majority of the electors of the district voting thereon in an election held for that purpose. The governing authority of a sales tax district shall be the governing authority of the municipality, the domicile of the sales tax district shall be the regular meeting place of the municipality, and the officers of the sales tax district shall be officers of the municipality.

(2)(a) Except for the sales tax district in the municipality of Breaux Bridge, the proceeds of the additional sales tax levied pursuant to the provisions of this Subsection shall be used by the governing authority of the municipality, under the terms and provisions of an intergovernmental agreement between the municipality and the sales tax district, for paying the costs and expenses of constructing, improving, and maintaining the municipality's infrastructure which serves properties located in the municipality or shall be used to promote the economic development of the sales tax district and the municipality, and may be funded into bonds for such purposes in the manner provided by state law.

(b) In the municipality of Breaux Bridge, the proceeds of the additional sales tax levied pursuant to the provisions of this Subsection shall be used by the governing authority of the municipality under the terms and provisions of an intergovernmental agreement between the municipality and the sales tax district as follows:

(i) Twenty percent of the proceeds shall be used annually for the repair and maintenance of the municipality's infrastructure which serves property located within the municipality provided that an Annual Plan for Repair and Maintenance of Municipality Infrastructure is approved by the adoption of an ordinance of the governing authority of the municipality, by a two-thirds vote.

(ii)(aa) Eighty percent of the proceeds shall be expended on new construction of infrastructure within the municipality or substantial improvements of existing infrastructure within the municipality according to a Master Plan for the Construction of Municipal Infrastructure, which shall list the specific infrastructure construction or improvement projects to be funded through the tax proceeds, including funding into bonds for such purposes in the manner provided by state law, and which shall be adopted by the governing authority of Breaux Bridge in the manner provided for in this Item.

(bb) The Master Plan for the Construction of Municipal Infrastructure shall not be finally adopted until the governing authority of the municipality has a public meeting at which the Master Plan may be reviewed by the public, the Master Plan shall be explained to the public, and the public shall be allowed to comment on the Master Plan. The governing authority shall give notice of its intention to adopt such Master Plan before each meeting, and notice of this intention shall be published in the official journal of the municipal governing authority, the publication to appear at least fourteen days before the public meeting. The notice of intent so published shall state the date, time, and place of the public hearing. The Master Plan for the Construction of Municipal Infrastructure shall be approved by the adoption of an ordinance, of the governing authority of the municipality, by a two-thirds vote.

(cc) It is the specific intent of the legislature in enacting this provision that the Master Plan shall not include funding for repair and maintenance of municipal infrastructure, and any such funding in the Master Plan shall be null and void.

(dd) As used in this Section, "infrastructure" means transportation and communication systems, gas systems, roads, bridges, drainage, parks, sidewalks and similar public utilities.

(3) The tax authorized pursuant to the provisions of this Subsection shall be collected as provided in the Uniform Local Sales Tax Code and other applicable provisions of law. The boundaries of any sales tax district as specified by the governing authority shall be wholly within the corporate limits of the municipality and shall not overlap any other municipal sales tax district.

(4) The additional tax authorized by this Subsection shall not apply to the rental and leasing of motor vehicles.

(5) The additional tax authorized by this Subsection shall not limit in any respect any prior taxing authority granted by any other provision of law and shall be in addition to any other such taxing authority.

E.(1) Notwithstanding any other provision of law to the contrary and in addition to any other authority granted by law, the governing authority of a municipality having a population in excess of eight thousand one hundred thirty but not more than eight thousand one hundred forty-five persons, based on the latest federal decennial census may use the proceeds of the additional sales tax levied pursuant to the provisions of Paragraph (D)(1) of this Section under the terms and provisions of an intergovernmental agreement between the municipality and the sales tax district as follows:

(a) Fifty percent of the proceeds shall be used annually for the municipality's operating budget as approved by the adoption of an ordinance of the governing authority of the municipality, by a two-thirds vote.

(b) Fifty percent of the proceeds shall be expended on new construction of infrastructure within the municipality or substantial improvements of existing infrastructure within the municipality according to a Master Plan for the Construction of Municipal Infrastructure, which shall list the specific infrastructure construction or improvement projects to be funded through the tax proceeds, including funding into bonds for such purposes in the manner provided by state law, and which shall be adopted by the governing authority of the municipality in the manner provided for in this Subparagraph.

(2) The provisions of this Subsection shall become effective on July 1, 2016, and shall remain effective through June 30, 2019.

Acts 1950, No. 285, §1. Amended by Acts 1968, No. 214, §1; Acts 1974, No. 722, §1; Acts 1981, No. 527, §1; Acts 1988, No. 743, §1; Acts 1992, No. 668, §1, eff. July 6, 1992; Acts 2000, No. 26, §1, eff. June 16, 2000; Acts 2008, No. 923, §1, eff. July 15, 2008; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711 pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 568, §1, eff. June 5, 2012; Acts 2016, No. 490, §1, eff. June 13, 2016; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

NOTE: SEE ACTS 1992, NO. 930, §3, FOR EFF. DATE OF ACTS 1992, NO. 668.

NOTE: See Acts 2000, No. 26, §3, relative to intent of Act (affects Concordia Parish).
La. Rev. Stat. § 47:2134 — LA Code / Code revised-statutes / Title 47 / Section 2134
Suits to recover statutory impositions paid under protest
Status: in_force

A. No court of this state shall issue any process to restrain, or render any decision that has the effect of impeding, the collection of statutory impositions imposed by any political subdivision, under authority granted to it by the legislature or by the constitution.

B.(1)(a) A taxpayer challenging the correctness of an assessment under R.S. 47:1856, 1857, or 1998 or other statutory impositions shall timely pay the disputed amount due under protest to the officer or officers designated by law for the collection of the statutory impositions or timely file a rule to set bond or other security pursuant to Subsection F of this Section. The portion of the statutory impositions paid by the taxpayer to the collecting officer or officers that is neither in dispute nor the subject of a suit contesting the correctness of the assessment shall not be made subject to the protest. The taxpayer shall submit separate payments for the disputed amount of tax due and the amount that is not in dispute and not subject to the protest.

(b) Paying under protest or filing a rule to set bond or other security shall be considered timely if the payment is made or the rule is filed within the deadline to appeal to the Board of Tax Appeals or district court pursuant to R.S. 47:1856, 1857, or 1998.

(2)(a) If, at the time of the payment of the disputed statutory impositions under protest, the taxpayer has previously brought a correctness challenge action under the provisions of R.S. 47:1856, 1857, or 1998 or brought an action disputing other statutory impositions, such taxpayer shall give notice of the action to the collecting officer or officers in the parish or parishes in which the property is located. This notice shall be sufficient to cause the collecting officer or officers to further hold the amount paid under protest segregated pending the outcome of the action.

(b) If, at the time of the payment of the protested statutory impositions, the taxpayer has not previously brought a correctness challenge action under the provisions of R.S. 47:1856, 1857, or 1998 or other action challenging the validity or correctness of other statutory impositions, then an action seeking recovery of the protested payment need not be brought until thirty days from the date that a final decision is rendered by the commission under either R.S. 47:1856, 1857, or 1998. The taxpayer making the payment under protest under these circumstances shall advise the collecting officer or officers in the parish or parishes in which the property is located at the time of the protest payment that the protest payment is in connection with a correctness challenge and shall promptly notify the collecting officer or officers when a final decision is rendered by the commission under either R.S. 47:1856, 1857, or 1998 or by a court of competent jurisdiction in an action challenging the validity or correctness of other statutory impositions. The collecting officer or officers shall continue to segregate and hold the protested amount in escrow until a timely correctness challenge action is brought.

(c) If a taxpayer timely seeks recovery of statutory impositions in an action contesting the correctness of the assessment pursuant to R.S. 47:1856, 1857, or 1998 or in an action challenging the validity or correctness of other statutory impositions, then that portion of the statutory impositions paid that are in dispute shall be deemed as paid under protest, and that amount shall be segregated and shall be further held pending final judgment.

(3)(a) In a correctness challenge action under either R.S. 47:1856 or 1857, the officer or officers designated for the collection of taxes in the parish or parishes in which the property is located and the commission shall be the sole necessary and proper party defendants in any such suit.

(b) The officer or officers designated for the collection of taxes in the parish or parishes in which the property is located and the assessor or assessors for the parish or district, or parishes or districts, in which the property is located shall be the sole necessary and proper party defendants in a correctness challenge action under R.S. 47:1989, 1992, or 1998.

(4) If the taxpayer prevails, the collecting officer or officers shall refund the amount to the taxpayer with interest at the actual rate earned on the money paid under protest in the escrow account during the period from the date that such funds were received by the collecting officer or officers to the date of the refund. If the taxpayer does not prevail, the taxpayer shall be liable for the additional statutory impositions together with interest at the rate set forth in R.S. 47:2127 during the period from the date that the statutory impositions were due under R.S. 47:2127 until the date that the statutory impositions are paid, or in the case of statutory impositions paid under protest, until the date of the payment under protest.

C.(1) A person resisting the payment of an amount of statutory impositions due or the enforcement of a provision of the law governing the assessment and collection of statutory impositions and thereby intending to maintain a legality challenge shall timely pay the disputed amount due under protest to the officer or officers designated by law for the collection of the statutory impositions and, at the time of payment, shall give such officer or officers notice of his intention to bring an action for the recovery of the protested amount. The portion of the statutory impositions that is paid by the taxpayer to the collecting officer or officers that is neither in dispute nor the subject of an action contesting the legality of the assessment shall not be made subject to the protest. The taxpayer shall submit separate payments for the disputed amount due and the amount that is not in dispute and not subject to the protest. Upon receipt of a notice, the protested amount shall be segregated and held by the collecting officer for a period of thirty days.

(2) A legality challenge action shall be brought no later than thirty days from the date of the protested payment. If an action is timely filed contesting the legality of the statutory impositions or the enforcement of a provision of the tax law and seeking recovery of the statutory impositions, then that portion of the statutory impositions paid that is in dispute shall be further deemed as paid under protest, and that amount shall be segregated and shall be further held pending the outcome of the action. The portion of the statutory impositions that is paid by the taxpayer to the collecting officer or officers that is neither in dispute nor the subject of an action contesting the legality of the statutory impositions shall not be made subject to the protest.

(3) In any such legality challenge action, service of process upon the officer or officers responsible for collecting the statutory impositions, the assessor or assessors for the parish or district, or parishes or districts in which the property is located, and the commission shall be sufficient service, and these parties shall be the sole necessary and proper party defendants.

(4) If the taxpayer prevails, the collecting officer or officers shall refund such amount to the taxpayer with interest at the actual rate earned on the money paid under protest in the escrow account during the period from the date that such funds were received by the collecting officer or officers to the date of the refund. If the taxpayer does not prevail, the taxpayer shall be liable for the additional statutory impositions together with interest at the rate set forth in R.S. 47:2127 during the period from the date that the statutory impositions were due under R.S. 47:2127 until the date that the statutory impositions are paid, or in the case of statutory impositions paid under protest, until the date of the payment under protest.

D.(1) The right to sue for recovery of statutory impositions paid under protest as provided in this Section shall afford a legal remedy and right of action in the Board of Tax Appeals or any state or federal court having jurisdiction of the parties and subject matter for a full and complete adjudication of all questions arising in connection with a correctness challenge or the enforcement of the rights respecting the legality of any statutory impositions accrued or accruing or the method of enforcement thereof.

(2) A legality challenge as provided for in Subsection C of this Section may be brought pursuant to Paragraph (1) of this Subsection or by petition for recovery of a tax paid under protest before the Board of Tax Appeals, which shall provide a legal remedy and right of action for a full and complete adjudication of all questions arising in connection with the tax.

(3) The right to sue for recovery of statutory impositions paid under protest or other security as provided in this Section shall afford a legal remedy and right of action at law in the Board of Tax Appeals or state or federal courts where any tax or the collection thereof is claimed to be an unlawful burden upon interstate commerce or in violation of any act of the Congress of the United States, the Constitution of the United States, or the Constitution of Louisiana.

(4) The portion of the statutory impositions that is paid by the taxpayer to the collecting officer or officers that is neither in dispute nor the subject of such suit shall not be made subject to the protest.

E.(1) Upon request of a taxpayer and upon proper showing by the taxpayer that the principle of law involved in an additional assessment is already pending before the Board of Tax Appeals or the courts for judicial determination, the taxpayer, upon agreement to abide by the pending decision of the Board of Tax Appeals or the courts, may pay the additional assessment under protest pursuant to Subsection B or C of this Section or file a rule to set bond or other security pursuant to Subsection F of this Section but need not bring an additional action. In such cases, the amount paid under protest or other security shall be segregated and held by the collecting officer or officers until the question of law involved has been determined by the courts, the Board of Tax Appeals, or finally decided by the courts on appeal, and shall then be disposed of as provided in the final decision of the Board of Tax Appeals or courts, as applicable.

(2) If the taxpayer prevails, the officer or officers shall refund such amount to the taxpayer with interest at the actual rate earned on the money paid under protest in the escrow account during the period from the date that such funds were received by the officer or officers to the date of the refund. If the taxpayer does not prevail, the taxpayer shall be liable for the additional statutory impositions together with interest at the rate set forth in R.S. 47:2127 during the period from the date that the statutory impositions were due under R.S. 47:2127 until the date that the statutory impositions are paid, or in the case of statutory impositions paid under protest, until the date of the payment under protest.

F.(1) Notwithstanding any provision of law to the contrary, any taxpayer challenging the correctness or legality of any assessment whose remedy requires making a payment under protest pursuant to Subsection B or C of this Section may in the alternative comply with the provisions of this Subsection rather than making a payment under protest.

(2)(a)(i) On or before the date on which the statutory impositions are due, the taxpayer challenging the legality of any assessment may file with the court or the Board of Tax Appeals a rule to set bond or other security and give notice, at that time, of the filing of the rule to the collecting officer or officers in the parish or parishes in which the property is located. The rule shall be set for hearing within thirty days of the filing of the rule to set bond or other security and shall attach to the petition evidence of the taxpayer's ability to post bond or other security.

(ii) Within the deadline to appeal to the Board of Tax Appeals or district court pursuant to R.S. 47:1856, 1857, or 1998, the taxpayer challenging the correctness of any assessment may file with the court or the Board of Tax Appeals a rule to set bond or other security, which shall be set for hearing within thirty days of the filing of the rule to set bond or other security, and shall attach to the petition evidence of the taxpayer's ability to post bond or other security.

(b) The term "other security" as used in this Subsection shall include but not be limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable, or other encumbrance of assets.

(3) The court or the Board of Tax Appeals may order either the posting of commercial bond or other security in an amount determined by the court or the board to be reasonable security for the amount of unpaid statutory impositions and interest demanded in the assessment or may order the taxpayer to make a payment under protest in an amount determined in its discretion to be reasonable security considering the amount of unpaid statutory impositions and interest. The court or board may order that a portion of the unpaid statutory impositions and interest be paid under protest and the balance secured by the posting of a bond or other security as provided in this Subsection.

(4) The posting of a bond or other security or the payment under protest shall be made no later than thirty days after the mailing of the notice of the decision of the court or the Board of Tax Appeals authorizing the posting of bond or other security or requiring that a payment under protest be made.

(5) If the taxpayer timely files the suit or any petition or rule referred to in this Subsection, no collection action shall be taken in connection with the assessment of statutory impositions that are the subject of the taxpayer's cause of action, unless the taxpayer fails to post bond or other security or make the payment under protest required by the court or board. The collector shall be permitted to file a reconventional demand against the taxpayer in the cause of action. A collector may procure an appraisal or conduct discovery concerning the value and validity of other security, as that term is described in Subparagraph (2)(b) of this Subsection, offered prior to the date for filing the collector's response or opposition to a rule set for hearing under this Subsection.

(6) To the extent not inconsistent with this Subsection, the nature and amount of the bond or security and the procedures for posting bond or providing other security shall be consistent with the provisions for providing security in connection with a suspensive appeal under the Code of Civil Procedure.

(7) This Subsection shall not apply to amounts of statutory impositions that are not in dispute and are not the subject of a correctness or legality challenge.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §1; Acts 2014, No. 304, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.