La. Rev. Stat. § 47:712 — LA Code / Code revised-statutes / Title 47 / Section 712
Definitions
Status: in_force

As used in this Part, unless the context indicates otherwise:

(1) "Motor fuel" means all volatile gas generating liquids having a flash point below 110 degrees F.

(2) "Dealer" means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. The term "dealer" is further defined to mean the person, firm, corporation or association of persons who imports such gasoline or motor fuel from any other state or foreign country for distribution, sale, or use in the state of Louisiana. On all gasoline or motor fuel imported from other states and used by him, the "dealer" as thus defined shall pay the tax on the amount so imported and used, the same as if it has been sold for domestic consumption. The term "dealer" is further defined to mean any person, firm, corporation or association of persons who sells, offers for sale, or has in his possession for sale, use, consumption or distribution, gasoline or motor fuel as defined in this Part, and who cannot prove that the tax levied by this Part has been previously paid on the said gasoline or motor fuel, or that the payment of said tax has been guaranteed by bond which has been furnished and accepted. The term "dealer" is further defined to mean any person, firm, corporation or association of persons who uses, handles, distributes for use, or has in his possession for use or distribution, any gasoline, including casinghead gasoline, which is subject to tax under this Part, the tax on which he cannot prove has been paid.

(3) "Retail dealer" means any person who sells gasoline or motor fuel to the ultimate consumer, regardless of the source thereof.

(4) "Bonded manufacturer" means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by R.S. 47:772 and files monthly tax reports in accordance with R.S. 47:722. The term bonded manufacturer is further defined to mean any person, firm, corporation or association of persons who is similarly engaged elsewhere in the manufacture or production of gasoline or motor fuel and who imports a part or all of said manufactured or produced gasoline or motor fuel into Louisiana and has posted a surety bond under the provisions of R.S. 47:772 and who file monthly tax reports in accordance with R.S. 47:722.

(5) The term "bonded jobber" means any person, firm, corporation or association of persons who is the intermediate or middleman between a manufacturer or producer and retail dealers or bulk consumers whose principal business is buying gasoline or motor fuel from a bonded manufacturer and selling to retail dealers or bulk consumers and has posted bond as is required of dealers under the provisions of R.S. 47:772 by furnishing a satisfactory surety bond as a gasoline dealer and who files monthly tax reports in accordance with the provisions of R.S. 47:722.

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

Amended by Acts 1954, No. 644, §1; Acts 1974, No. 191, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:1506 — LA Code / Code revised-statutes / Title 47 / Section 1506
Collector's records
Status: in_force

The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports filed with him, and such other records as are necessary to the proper administration and execution of this Sub-title.
La. Rev. Stat. § 47:721 — LA Code / Code revised-statutes / Title 47 / Section 721
Tax collectible from dealers
Status: in_force

A.(1) The taxes levied in this Part shall be collectible from all persons engaged as dealers in the handling, sale, use, or distribution of gasoline or motor fuel.

(2) It is the purpose of this Part to centralize the collection of the tax herein levied in the hands of those who originally dispose of gasoline or motor fuel for distribution, use, and consumption within this state as far as practicable, but if for any reason the dealer who first handles, sells, distributes, uses, etc., the gasoline or motor fuel shall have escaped payment of the taxes herein levied, payment of the taxes may be required of any dealer in whose hands the aforsaid taxable commodities may be found, where it is evident the taxes have not previously been paid or guaranteed by bond.

(3) Any person who sells, offers for sale, or has in his possession for sale, use, consumption, or distribution gasoline or motor fuel, the tax on which he cannot prove has been previously paid, or that the payment of said tax has been guaranteed by a bond which has been furnished and accepted, shall be liable for the tax thereon, as levied by this Part and he must qualify as a dealer before engaging in the said business.

(4) In no case, however, shall there be a duplication of the collection of the tax levied in this Part.

B. Any jobber of gasoline or other motor fuels whose principal business is selling gasoline and other motor fuels for resale, and who:

(1)(a) Maintains in this state facilities for the storage of gasoline or other motor fuels in the amount of thirty thousand gallons or more;

(b) Has complied with the requirements of R.S. 47:725 by furnishing a satisfactory surety bond as a gasoline dealer to the secretary to guarantee payment of taxes levied by this Part;

(c) Has, during the preceding six calendar months, purchased gasoline or other motor fuels in an amount in excess of three hundred thousand gallons;

(d) Has obtained from the secretary written permission to make use of the provisions of this Subsection; and

(e) Is a bona fide jobber of gasoline or other motor fuels,

may, at his option, request and require that a bonded manufacturer of such products deliver such products to him without the payment of all but one cent per gallon of the taxes levied by R.S. 47:711 under the following conditions:

(2)(a) Any jobber who accepts delivery of gasoline or other motor fuels from the manufacturer upon which the tax has not been paid, on or before the twentieth day of the month following the month in which such delivery is accepted, shall file a report with the secretary furnishing such information as the secretary by regulation may require, and shall with such report pay the tax on total purchases of gasoline or other motor fuels during the preceding calendar month.

(b) Any jobber who avails himself of this Subsection shall fully comply with the provisions hereof and in the event of noncompliance the secretary shall notify such jobber that he will no longer be permitted to purchase gasoline or other motor fuels without payment of the tax to the manufacturer.

(c) Any jobber who pays the taxes on his purchases directly to the secretary as permitted by this Subsection shall be entitled to the allowance for losses in handling as provided in R.S. 47:719(A).

C. The secretary shall prepare and furnish to all manufacturers who request it a list of all jobbers who are qualified to make use of the provisions of Subsection B of this Section and, in sales to jobbers on this list, the manufacturer shall be relieved of all but one cent per gallon of the liability for the payment of taxes accrued or accruing under R.S. 47:711 for which the manufacturer otherwise might be responsible.

D. Nothing in Subsection B of this Section shall be construed as being applicable to consignees or commission agents or to those whose principal business is retailing gasoline or other motor fuels through the medium of service stations owned or operated by themselves on a salary or commission basis, or to any persons, firms, corporations, or associations of persons formed so as to have the effect of circumventing the intent and purpose of this Part. The sole meaning and intent is to permit bona fide jobbers of gasoline or other motor fuels who maintain and actually use the facilities of a bulk plant in this state to pay, under the enumerated conditions, all but one cent per gallon of the taxes levied by R.S. 47:711 directly to the secretary of revenue instead of to the bonded manufacturer.

Amended by Acts 1964, No. 463, §1; Acts 1968, Ex.Sess., No. 7, §2; Acts 1972, No. 221, §1, eff. Aug. 1, 1972; Acts 1974, No. 193, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:463.102 — LA Code / Code revised-statutes / Title 47 / Section 463.102
Special prestige license plates; Louisiana Rotary
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 Rotary plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Louisiana Rotary organization hereafter referred to as the "organization". The license plate shall contain the organization's logo, provided it is in compliance with R.S. 47:463(A)(3), and shall bear the words "SERVICE ABOVE SELF".

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

C. A royalty fee of twenty-five dollars for use of the organization's logo shall be collected from the applicant and forwarded to the Rotary District 6200 Foundation, for each license plate issued and renewed as provided in this Section, and shall be accompanied by identification of the parish in which the applicant is domiciled. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the royalty fees by the foundation, shall be used solely for charitable purposes and shall be distributed to the Rotary district in the parish of the applicant's domicile, as reported to the foundation by the department. The foundation shall be responsible for establishing and disbursing the funds for charitable purposes.

E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:

(1) All necessary contracts regarding use of the organization's logo have been executed.

(2) The secretary has received a minimum of one thousand applications for the license plate.

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

Acts 2001, No. 987, §1; Acts 2010, No. 985, §1.
La. Rev. Stat. § 47:64 — LA Code / Code revised-statutes / Title 47 / Section 64
Deductions from gross income; pension trusts
Status: in_force

An employer establishing or maintaining a pension trust to provide for the payment of reasonable pensions to his employees, if such trust is exempt from tax under R.S. 47:185, relating to trusts created for the exclusive benefit of employees, shall be allowed as a deduction in addition to the contributions to such trust during the taxable year to cover the pension liability accruing during the year, allowed as a deduction under R.S. 47:62, a reasonable amount transferred or paid into such trust during the taxable year in excess of such contributions, but only if such amount (1) has not theretofore been allowed as a deduction, and (2) is not in excess of ten per centum of the cost which would be required to completely fund the service credits of all employees under the plan, computed in accordance with the rules and regulations of the collector; provided that amortization may be continued as to any payments previously made and remaining unamortized as of January 1, 1950. Whenever the limitation of clause (2) above applies, the excess of the amount paid over the ten per cent limitation shall be carried forward to subsequent years and treated as a payment during each succeeding year until it shall have been fully deducted under the ten per cent limitation hereinabove prescribed.

Amended by Acts 1950, No. 445, §1.
La. Rev. Stat. § 47:183 — LA Code / Code revised-statutes / Title 47 / Section 183
Credits of estate or trust against net income
Status: in_force

For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
La. Rev. Stat. § 47:1563 — LA Code / Code revised-statutes / Title 47 / Section 1563
Protest to collector's determination of tax due
Status: in_force

The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:1562(A) or (B), may protest thereto. 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 secretary shall consider the protest and in his discretion may grant a hearing thereon before making a final determination of tax, penalty, and interest due.

Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
La. Rev. Stat. § 47:293 — LA Code / Code revised-statutes / Title 47 / Section 293
Definitions
Status: in_force

The following definitions shall apply throughout this Part, unless the context requires otherwise:

(1) "Adjusted gross income" means, for any taxable year and for any individual, the adjusted gross income of the individual for the taxable year that is reportable on the individual's federal income tax return.

(2)(a)(i) "Construction code retrofitting deduction" means an amount equal to fifty percent of the cost paid or incurred by a taxpayer to voluntarily retrofit an existing residential structure for which the taxpayer claims the homestead exemption for ad valorem tax purposes, excluding rental property, to bring it into compliance with the State Uniform Construction Code or the fortified home standards of the Insurance Institute for Business and Home Safety, less the value of any municipally sponsored, state-sponsored, or federally sponsored financial incentives for the retrofitting cost paid.

(ii) "Voluntarily retrofit an existing residential structure" means that the retrofitting is not a construction, reconstruction, alteration, or repair of such structure required by the State Uniform Construction Code because the structure is a new residential structure or because of damage or destruction of an existing residential structure.

(b) The total deduction amount granted to a taxpayer pursuant to this Paragraph shall not exceed ten thousand dollars per retrofitted residential structure. The deduction earned pursuant to this Paragraph shall be claimed on the return for the taxable year in which the work is completed.

(c) Repealed by Acts 2025, No. 473, §2, eff. Jan. 1, 2026.

(d) The secretary of the Department of Revenue shall promulgate such rules and regulations in accordance with the Administrative Procedure Act as may be necessary to carry out the provisions of this Paragraph, including but not limited to rules and regulations providing for the forms and verification documents necessary for a taxpayer to claim the deduction provided in this Paragraph.

(e) Repealed by Acts 2025, No. 473, §2, eff. Jan. 1, 2026.

(f) A taxpayer shall not receive any other state tax credit, exemption, exclusion, deduction, or any other tax benefit for items of tangible personal property for which the taxpayer has received a tax credit under this Paragraph. However, a taxpayer may receive a grant pursuant to R.S. 22:1483.1 in addition to the deduction provided for in this Paragraph.

(3) "Excess federal itemized personal deductions" for the purposes of this Part, means one hundred percent of the amount by which the federal itemized personal deduction for expenses for medical care used by the taxpayer in the calculation of federal taxable income exceeds the amount of the federal standard deduction that is designated for the filing status used for the taxable period on the individual income tax return required to be filed. For purposes of this Paragraph, the term "expenses for medical care" has the meaning given the term in Section 213(d) of the Internal Revenue Code and is subject to all applicable federal limitations.

(4) Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.

(5) "Hurricane recovery entity" means the Road Home Corporation as provided for in Chapter 3-E of Title 40 of the Louisiana Revised Statutes of 1950, the Louisiana Recovery Authority as provided for in Part V of Chapter 2 of Title 49 of the Louisiana Revised Statutes of 1950, the disaster recovery unit within the office of community development, division of administration, or the Louisiana Family Recovery Corps.

(6) "Individual" means a natural person. However, for any taxable year, a husband and wife may file a joint income tax return and a surviving spouse may file a joint income tax return on behalf of the survivor and the deceased for the year in which the death occurred, if the survivor has not remarried during the year of death.

(7)(a) "The recreation volunteer and volunteer firefighter deduction" for the purposes of this Part, means a deduction in the amount of five hundred dollars per tax year for individuals who volunteer for recreation departments and volunteer fire departments.

(b) In order to qualify for the deduction for volunteers for recreation departments, the taxpayer must comply with the following requirements:

(i) The taxpayer must serve as a volunteer for thirty or more hours during the taxable year.

(ii) The taxpayer must be registered by the recreation department as a volunteer.

(iii) The recreation department must be operated by the state of Louisiana or a political subdivision of the state.

(c) The recreation department shall certify in writing that the taxpayer served as a volunteer for thirty or more hours during the year and that the taxpayer was not compensated for these services. The certification shall include the taxpayer's name, address, and social security number and the name and address of the recreation department.

(d) In order to qualify for the deduction as a volunteer firefighter, the individual shall complete twenty-four hours of continuing education annually, and shall be an active member of the Louisiana State Fireman's Association, or on the departmental personnel roster for the State Fire Marshal's Volunteer Fireman's Insurance Program.

(8) "Tax" or "tax liability" means the liability for all amounts owing by an individual to the state of Louisiana under this Part.

(9)(a) "Tax table income", for resident individuals, means adjusted gross income plus interest on obligations of a state or political subdivision thereof, other than Louisiana and its municipalities, title to which obligations vested with the resident individual on or subsequent to January 1, 1980, and less:

(i) Any gratuitous grant, loan, or other benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity if such benefit was included in federal adjusted gross income.

(ii) Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.

(iii) Income exempt from taxation under the laws of Louisiana or which Louisiana is prohibited from taxing by the constitution or laws of the United States.

(iv) The standard deduction provided for in R.S. 47:294.

(v) The amount deposited in a medical savings account as defined in R.S. 47:297.1(B), and any interest accrued thereon; however, any amount withdrawn from a medical savings account for purposes other than paying eligible medical expenses or to procure health insurance shall be included in tax table income.

(vi) For tax years beginning on and after January 1, 2001, the amount deposited in an education savings account as provided in R.S. 17:3095(A)(1)(b), and any interest accrued thereon; however, any such deposit plus interest withdrawn from an education savings account for purposes other than paying qualified higher education expenses, as defined in R.S. 17:3092(10) shall be included in tax table income.

(vii) The amount of the exclusion provided for in R.S. 47:297.3 for S Bank shareholders.

(viii) For tax years beginning on and after January 1, 2005, the amount deposited in an education savings account as provided in R.S. 17:3095(A)(1)(c), and any interest accrued thereon; however, any such deposit plus interest withdrawn from an education savings account for purposes other than paying qualified higher education expenses, as defined in R.S. 17:3092 shall be included in tax table income.

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

(x) The temporary teacher deduction.

(xi) Excess federal itemized personal deductions.

(xii) The recreation volunteer and volunteer firefighter deduction.

(xiii) The construction code retrofitting deduction.

(xiv) The elementary and secondary school tuition deduction as provided for in R.S. 47:297.10.

(xv) The educational expenses deduction for home-schooled children as provided for in R.S. 47:297.11.

(xvi) The deduction for fees and other educational expenses for a quality public education as provided for in R.S. 47:297.12.

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

(xviii) The pass-through entity exclusion provided in R.S. 47:297.14.

(xix) For taxable periods beginning on and after January 1, 2020, and on or before December 31, 2020, the COVID-19 educational expenses deduction as provided for in R.S. 47:297.15.

(xx) Any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government as a COVID-19 relief benefit as defined in R.S. 47:297.16 if the benefit was included in the taxpayer's federal adjusted gross income.

(xxi) The exemption for military survivor benefit plan payments pursuant to R.S. 47:297.17.

(xxii) The digital nomad exemption as provided for in R.S. 47:297.18.

(xxiii) The deduction for adopting a child or youth from foster care as provided in R.S. 47:297.20.

(xxiv) The deduction for the private adoption of certain infants as provided for in R.S. 47:297.21.

(xxv) For tax years beginning on and after January 1, 2022, the amount deposited in an education savings account as provided in R.S. 17:3100.5(A)(1)(b) and any interest accrued thereon; however, any deposit plus interest withdrawn from an education savings account for purposes other than paying qualified education expenses, as defined in R.S. 17:3100.2, shall be included in tax table income.

(xxvi) The bonus depreciation deduction provided for in R.S. 47:297.25.

(xxvii) Grant amounts received from the Louisiana Fortify Homes Program pursuant to R.S. 22:1483.1 on or after January 1, 2025.

(xxviii) For tax years beginning on and after January 1, 2026, the amount deposited in a special savings account for financing of certain qualified expenses of persons with disabilities as provided in R.S. 17:3088 and any interest accrued; however, any deposit plus interest withdrawn from a special savings account for purposes other than paying qualified disability expenses, as defined in R.S. 17:3082, shall be included in taxable income.

(xxix) The deduction for hardship distributions from retirement accounts as authorized by R.S. 47:297.26.

(b) Interest on obligations of the state of Louisiana, its political subdivisions, public corporations created by them and constituted authorities thereof authorized to issue obligations on their behalf, title to which obligations vested with a resident individual shall be excluded from "tax table income" and is hereby declared exempt from state income taxation.

(c) Interest on obligations of other states and their subdivisions, public corporations created by them and constituted authorities thereof authorized to issue obligations on their behalf, title to which obligations vested with a resident individual prior to January 1, 1980, shall be excluded from "tax table income" and if title to such obligations vests with a resident individual after January 1, 1980, interest thereon shall be included in "tax table income".

(d) For the purposes of this Paragraph, income distributed by a trust, partnership, or mutual fund to an individual taxpayer shall retain the same character in his hands as it had in the hands of such distributor to the extent such income similarly retains its character for federal income tax purposes.

(e) For tax years beginning after December 31, 2002, and before January 1, 2022, in the case of an individual who is on active duty as a member of the armed forces of the United States, which full-time duty is or will be continuous and uninterrupted for one hundred twenty consecutive days or more, total compensation paid for services performed outside this state by the armed forces of the United States of up to thirty thousand dollars shall be excluded from "tax table income" and is hereby declared exempt from state income taxation. For tax years beginning on or after January 1, 2022, the exclusion shall be up to fifty thousand dollars.

(10) "Tax table income", for nonresident individuals, means the amount of Louisiana income, as provided in this Part, allocated and apportioned under the provisions of R.S. 47:241 through 247, less the proportionate amount of excess federal itemized personal deductions; the temporary teacher deduction; the recreation volunteer and volunteer firefighter deduction; the construction code retrofitting deduction; any gratuitous grant, loan, or other benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity if such benefit was included in federal adjusted gross income; any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government as a COVID-19 relief benefit as defined in R.S. 47:297.16 if the benefit was included in the taxpayer's federal adjusted gross income; the exclusion provided for in R.S. 47:297.3 for S Bank shareholders; salaries, wages, or other compensation received for disaster or emergency-related work rendered during a declared state disaster or emergency; wages of nonresident individuals who are eligible for the mobile workforce exemption pursuant to R.S. 47:248; the pass-through entity exclusion provided in R.S. 47:297.14; the exemption for military survivor benefit plan payments pursuant to R.S. 47:297.17; the bonus depreciation deduction provided for in R.S. 47:297.25 and the standard deduction provided for in R.S. 47:294. The proportionate amount is to be determined by the ratio of Louisiana income to federal adjusted gross income. When federal adjusted gross income is less than Louisiana income, the ratio shall be one hundred percent.

(11)(a) "Temporary teacher deduction" for the purposes of this Part, means a deduction for each tax year beginning in 2007 and 2008 only, in an amount of one thousand dollars for an individual who was previously employed as a public school classroom teacher by a school board in one of the following parishes impacted by Hurricane Katrina: Jefferson, Orleans, Plaquemines, St. Bernard, and St. Tammany.

(b) In order to qualify for the deduction, the public school classroom teacher shall agree in writing to be employed as a public school classroom teacher for at least three years. The individual shall submit the agreement between the school board and the teacher to the Department of Revenue in order to obtain the deduction.

Acts 1980, No. 316, §1; Acts 1988, No. 44, §1, eff. for taxable periods beginning on or after Jan. 1, 1988; Acts 1991, No. 242, §1, eff. for taxable periods beginning on or after Jan. 1, 1991; Acts 1996, No. 11, §1, eff. for taxable periods beginning after Dec. 31, 1995 and ending on Jan. 1, 1997; Acts 1996, No. 41, §2, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997; Acts 2000, No. 34, §1, eff. Jan. 1, 2001; Acts 2001, No. 332, §2, eff. June 6, 2001; Acts 2002, No. 24, §1, eff. for all taxable years after Dec. 31, 2001; Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2003; Acts 2002, No. 51, §§1 and 2, eff. Jan. 1, 2003; Acts 2005, No. 292, §2; Acts 2005, 1st Ex. Sess., No. 23, §1, eff. Jan. 21, 2006; Acts 2006, 1 st Ex. Sess., No. 25, §§1, 2, eff. Feb. 23, 2006; Acts 2007, No. 160, §§1, 2; Acts 2007, No. 247, §1, eff. July 6, 2007; Acts 2007, No. 351, §1; Acts 2007, No. 399, §1; Acts 2007, No. 458, §1; Acts 2007, No. 467, §1, eff. July 11, 2007; Acts 2008, 2 nd Ex. Sess., No. 5, §1, eff. May 13, 2008, for taxable years beginning in calendar year 2008; Acts 2008, 2 nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 457, §1, eff. for taxable periods after Jan. 1, 2010; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2011, No. 401, §1; Acts 2016, 2 nd Ex. Sess., No. 11, §1, eff. June 28, 2016; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2018, 1 st Ex. Sess., No. 1, §1, eff. March 26, 2018; Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2020, 2 nd Ex. Sess., No. 13, §1, eff. Oct. 28, 2020; Acts 2020, 2 nd Ex. Sess., No. 26, §1, eff. Oct. 28, 2020; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2021, No. 54, §1, eff. June 4, 2021; Acts 2021, No. 161, §1, eff. June 11, 2021; Acts 2021, No. 185, §1, eff. June 11, 2021; Acts 2021, No. 296, §1, eff. June 14, 2021; Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2021, No. 387, §1, eff. June 16, 2021; Acts 2021, No. 395, §§1, 2, eff. Jan. 1, 2022; Acts 2023, No. 242, §1; Acts 2023, No. 262, §1, eff. June 12, 2023; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 32, §2, eff. June 4, 2025; Acts 2025, No. 110, §2; Acts 2025, No. 251, §1, eff. Jan. 1, 2026; Acts 2025, No. 473, §§1, 2, eff. Jan. 1, 2026.

NOTE: See Acts 2006, 1st Ex. Sess., No. 25, §3. Item (9)(a)(ix) and Paragraph (8) retroactive to Dec. 31, 2004.

NOTE: See Acts 2016, 2nd Ex. Sess., No. 11, §2, regarding applicability.

NOTE: See Acts 2017, No. 358, §1, re: applicability.

NOTE: See Acts 2018, 1st E.S., No. 1, §2, re: applicability.

NOTE: See Acts 2019, No. 442, re: applicability.

NOTE: See Acts 2020, 2 nd Ex. Sess., No. 13, re: applicability.

NOTE: See Acts 2020, 2 nd Ex. Sess., No. 26, re: applicability.
La. Rev. Stat. § 47:829 — LA Code / Code revised-statutes / Title 47 / Section 829
Refunds
Status: in_force

The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:112 — LA Code / Code revised-statutes / Title 47 / Section 112
Income tax withheld at source
Status: in_force

A. Requirement of withholding. Every employer making payment of wages shall deduct and withhold from such wages a tax in amounts to be provided in withholding tables promulgated by the secretary.

B, C. Repealed by Acts 2002, No. 51, eff. Jan. 1, 2003.

D. Tax paid by recipient. If the employer in violation of the provisions of this Subpart, fails to deduct and withhold the tax under this Chapter, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but this Subsection shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable because of such failure to deduct and withhold.

E. Included and excluded wages. If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

F. Withholding exemptions and withholding credits for dependents.

(1) An employee receiving wages shall on any day be entitled to the following withholding exemptions:

(a) an exemption for himself;

(b) if the employee is married, any exemption to which his spouse is entitled, but only if such spouse does not have in effect a withholding exemption certificate claiming such exemption;

(2) An employee receiving wages shall on any day be entitled to a withholding credit for each dependent claimed by the employee as being a dependent for whom the employee is entitled to a credit under the provisions of R.S. 47:79(3).

G. Exemption certificates.

(1) On January 1, 1961, or on the date of the commencement of employment with an employer, whichever is later, the employee shall furnish the employer with a signed withholding exemption certificate claiming the number of withholding exemptions and withholding credits for dependents which he claims, which shall in no event exceed the number to which he is entitled.

(2) If on any day during the calendar year the number of withholding exemptions or credits for dependents to which the employee is entitled is less than the number of withholding exemptions or credits for dependents claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall within 10 days thereafter furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions and credits for dependents which the employee then claims, which shall in no event exceed the number to which he is entitled on such day. If on any day during the calendar year the number of withholding exemptions or credits for dependents to which the employee is entitled is greater than the number of withholding exemptions or credits for dependents claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions or credits for dependents which the employee then claims, which shall in no event exceed the number to which he is entitled on such day.

(3) If on any day during the calendar year the number of withholding exemptions or credits for dependents to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year is different from the number to which the employee is entitled on such day, the employee shall, in such cases and at such times as the collector may by regulations prescribe, furnish the employer with a withholding exemption certificate relating to the number of withholding exemptions or credits for dependents which he claims with respect to such next taxable year, which shall in no event exceed the number to which he will be, or may reasonably be expected to be, entitled.

(4) A withholding certificate furnished to the employer in cases in which no previous certificate is in effect shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is furnished. A withholding certificate furnished to the employer in cases in which a previous certificate is in effect shall take effect for the first payment of wages made on or after the first status determination date which occurs at least 30 days from the date on which such certificate is furnished, except that at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is furnished; but a certificate furnished pursuant to Paragraph (3) of this Subsection shall not take effect, and may not be made effective, for any payment of wages made in the calendar year in which the certificate is furnished. For purposes of this Paragraph the term "status determination date" means January 1 and July 1 of each year.

(5) A withholding certificate which takes effect under this Subsection shall continue in effect until another certificate takes effect under this Subsection, except as provided in Paragraph (7) of this Subsection.

(6) Withholding certificates shall be in such form and contain such information as the collector may prescribe by regulation.

(7)(a) There is hereby imposed a civil penalty in the amount of five hundred dollars for the submission of a false or fraudulent withholding exemption certificate by a taxpayer/employee. False or fraudulent withholding exemption certificates shall not include certificates filed whereby an employee/taxpayer claims less withholding exemptions and withholding credits for dependents than the employee/taxpayer is entitled to claim under the provisions of this Subpart.

(b) If the secretary of the Department of Revenue believes or has reason to believe that a taxpayer/employee has submitted a false or fraudulent withholding exemption certificate, the Department of Revenue shall send to the taxpayer/employee a certified letter, return receipt requested, requesting that within thirty days from the receipt of the letter he contact the department and furnish such documentary evidence that may be needed to prove the exemptions or exemption credits claimed within the certificate submitted by him to his employer.

(c)(i) If the taxpayer/employee fails to comply with the department's request within thirty days or if from the information submitted by the taxpayer/employee the department determines that the taxpayer/employee has submitted a false or fraudulent withholding exemption certificate, there shall be assessed a civil penalty in the amount of five hundred dollars.

(ii) The taxpayer/employee shall have a period of thirty days from the date of assessment to appeal the assessment made by the department to the Nineteenth Judicial District Court in and for the parish of East Baton Rouge, state of Louisiana. The use of a summary proceeding in the nature of a rule to show cause as authorized by Article 2592 of the Louisiana Code of Civil Procedure is hereby established as the method by which the taxpayer/employee may have the assessment made by the Department of Revenue reviewed judicially.

(iii) After the delays provided herein above have run, the five hundred dollars civil penalty assessment shall become executory and the Department of Revenue shall have the right to proceed with collection of that penalty as provided by law.

(d) If a taxpayer/employee fails to furnish to the Department of Revenue the information requested under this Paragraph, the department shall require the employer of the taxpayer/employee to withhold tax from that taxpayer/employee at a rate as if the taxpayer/employee claims no withholding exemptions or dependency credits and is not exempt from withholding. In addition, the department shall notify the taxpayer/employee of such action. Withholding pursuant to this provision shall continue until the taxpayer/employee has filed a corrected withholding exemption certificate and information supporting the corrected withholding exemption certificate with the Department of Revenue and the certificate has been accepted as correct by the department. The department shall notify the taxpayer/employee of its acceptance or rejection of the corrected withholding exemption certificate within thirty days of submission of the certificate. Upon acceptance of the withholding exemption certificate as correct, the department shall notify the employer of the taxpayer/employee to withhold from that taxpayer/employee in accordance with the corrected withholding exemption certificate.

(e) The civil penalty provided herein is in addition to any other penalty that may exist under the laws of this state and the penalty provided for shall be an obligation against and accounted for by the taxpayer/employee in the same manner as if it were a part of the withholding tax due and can be assessed and collected in a separate action or in the same action for the total tax liability due by the taxpayer/employee; except that the penalties provided for herein shall not apply to "seasonal" workers having a work history which indicates that the tax liability for the current year will not equate to the withholding tax rate applicable to the months employed as a wage earner if the worker indicates on his exemption certificate that the number of exemptions claimed is to compensate for the months in which the worker will not be a wage earner, it being the intent of this provision that the total taxes withheld from a worker's wages shall not be greater than his tax liability for the full year.

(f) The secretary shall promulgate rules and regulations for the coordination of the provisions of this Subsection with the provisions of this Section.

H. Overlapping pay periods and payment by agent or fiduciary.

In order to allow to the employee exemptions and credits which approximate the exemptions and credits allowable for an annual payroll period, the collector shall promulgate regulations describing the manner of withholding and the amount to be withheld under this Chapter in the following special circumstances where the payment of wages is made to an employee by an employer:

(1) for a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or

(2) without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period for which wages are also paid to such employee by such employer, or

(3) for a period beginning in one and ending in another calendar year, or

(4) through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee.

I. Withholding on basis of average wages. The collector may, under regulations prescribed by him, authorize employers to:

(1) estimate the wages which will be paid to any employee in any quarter of the calendar year,

(2) determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and

(3) deduct and withhold upon any payment of wages to such employee during such quarter the amount necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount required to be deducted and withheld during such quarter without regard to this Subsection.

J. Additional withholding. The collector is authorized by regulations to provide for withholding in addition to that otherwise required under this Section in cases in which the employer and the employee agree to such additional withholding. Such additional withholding shall for all purposes be considered tax required to be deducted and withheld under this Chapter.

K. Non-cash remuneration to retail commission salesman. In the case of remuneration paid in any medium other than cash for services performed by an individual as a retail salesman for a person, where the service performed by such individual for such person is ordinarily performed for remuneration solely by way of cash commission, an employer shall not be required to deduct or withhold any tax under this Subpart for such remuneration, provided that the employer files with the collector information describing the remuneration under regulations prescribed by the collector.

L. Receipts for employees. Every person required to deduct and withhold from an employee a tax under this Subpart, or who would have required to deduct and withhold a tax under this Subpart if the employee had claimed no more than a single exemption status, shall furnish, in duplicate, to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on or before the thirtieth day after the day on which the last payment of remuneration is made, a written receipt, in the form prescribed by the collector, showing the name and address of such person, the name and address of the employee, the total amount of wages paid such employee during said period, and total amount deducted and withheld as tax under this Subpart. Such a receipt shall be furnished at such other times, shall contain such other information, and shall be in such form as the collector by regulation may prescribe. The collector may grant a reasonable extension of time, not exceeding thirty days, for furnishing the aforesaid receipts.

M. Fraudulent statement or failure to furnish statement to employee. In addition to the criminal penalty provided by R.S. 47:119, any person, required under the provisions of Subsection L of this Section to furnish a statement to an employee, who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, or at the time, or showing the information required under Subsection L of this Section, or regulations prescribed thereunder, shall for each such failure be subject to a penalty of $50, which shall be collected in the same manner as the tax on employers imposed by R.S. 47:111.

N. Employees incurring no income tax liability

(1) Notwithstanding any other provision of this Section, an employer shall not be required to deduct and withhold any tax under this Chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the secretary may prescribe) furnished to the employer by the employee certifying that the employee:

(a) Incurred no liability for income tax imposed under Subtitle A for his preceding taxable year, and

(b) Anticipates that he will incur no liability for income tax imposed under Subsection A of this Section for his current taxable year.

(2) However, if the secretary of the Department of Revenue believes or has reason to believe that a taxpayer/employee has submitted a false or fraudulent withholding exemption certificate, the Department of Revenue shall send to the taxpayer/employee a certified letter, return receipt requested, requesting that within thirty days from the receipt of the letter that he contact the department and furnish such documentary evidence that may be needed to prove the exemptions or exemption credits claimed within the certificate submitted by him to his employer.

(3)(a) If the taxpayer/employee fails to comply with the department's request within thirty days or if from the information submitted by the taxpayer/employee the department determines that the taxpayer/employee has submitted a false or fraudulent withholding exemption certificate, there shall be assessed a civil penalty in the amount of five hundred dollars.

(b) The taxpayer/employee shall have a period of thirty days from the date of assessment to appeal the assessment made by the department to the Nineteenth Judicial District Court in and for the parish of East Baton Rouge, state of Louisiana. The use of a summary proceeding in the nature of a rule to show cause as authorized by Article 2592 of the Louisiana Code of Civil Procedure is hereby established as the method by which the taxpayer/employee may have the assessment made by the Department of Revenue reviewed judicially.

(c) After the delays provided herein above have run, the five hundred dollars civil penalty assessment shall become executory and the Department of Revenue shall have the right to proceed with collection of that penalty as provided by law.

(4) If a taxpayer/employee fails to furnish to the Department of Revenue the information requested under this Paragraph, the department shall require the employer of the taxpayer/employee to withhold tax from that taxpayer/employee at a rate as if the taxpayer/employee claims no withholding exemptions or dependency credits and is not exempt from withholding. In addition, the department shall notify the taxpayer/employee of such action. Withholding pursuant to this provision shall continue until the taxpayer/employee has filed a corrected withholding exemption certificate and information supporting the corrected withholding exemption certificate with the Department of Revenue and the certificate has been accepted as correct by the department. The department shall notify the taxpayer/employee of its acceptance or rejection of the corrected withholding exemption certificate within thirty days of submission of the certificate. Upon acceptance of the withholding exemption certificate as correct, the department shall notify the employer of that taxpayer/employee to withhold from the taxpayer/employee in accordance with the corrected withholding exemption certificate.

(5) The civil penalty provided herein is in addition to any other penalty that may exist under the laws of this state, and the penalty provided for shall be an obligation against and accounted for by the taxpayer/employee in the same manner as if it were a part of the withholding tax due and can be assessed and collected in a separate action or in the same action for the total tax liability due by the taxpayer/employee; except that the penalties provided for herein shall not apply to "seasonal" workers having a work history which indicates that the tax liability for the current year will not equate to the withholding tax rate applicable to the months employed as a wage earner if the worker indicates on his exemption certificate that the number of exemptions claimed is to compensate for the months in which the worker will not be a wage earner, it being the intent of this provision that the total taxes withheld from a worker's wages shall not be greater than his tax liability for the full year.

(6) The secretary shall promulgate rules and regulations for the coordination of the provisions of this Subsection with the provisions of this Section.

Added by Acts 1960, No. 342, §1. Amended by Acts 1970, No. 258, §5; Acts 1973, Ex.Sess., No. 8, §1; Acts 1974, No. 454, §1, eff. Dec. 31, 1974; Acts 1984, No. 935, §1, eff. July 1, 1984; Acts 1984, No. 531, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2002, No. 51, §§1 and 2, eff. Jan. 1, 2003.
La. Rev. Stat. § 47:105 — LA Code / Code revised-statutes / Title 47 / Section 105
Payment of tax
Status: in_force

A. Time of payment. The total amount of tax due on a calendar or fiscal year income tax return shall be paid on the date the return is required by law to be filed determined without regard to any extension of time for filing the return. The full amount of tax disclosed by the return as filed shall constitute an assessment at that time, and shall be recorded as an assessment in the records of the secretary.

B. Installment Payments. If the taxpayer qualifies for an installment agreement plan, the taxpayer may elect to pay the tax in installments. Each installment payment shall be paid in accordance with the installment agreement plan established in accordance with the provisions of R.S. 47:1576.2 and rules and regulations promulgated by the department in accordance with the Administrative Procedure Act. If any installment payment is not paid on or before the date fixed for its payment, the whole amount of tax unpaid shall be paid upon notice and demand from the secretary. However, upon request of the taxpayer and approval of the secretary, the secretary may reinstate the installment payment agreement plan after payment of the fee required in R.S. 47:1576.2.

C. Extension of time for payment. At the request of the taxpayer, the collector may extend the time for payment of the amount determined as the tax by the taxpayer, or an installment thereof for a period not to exceed six months from the date prescribed for the payment of the tax or an installment thereof. In such case the amount in respect of which the extension is granted shall be paid, on or before the date of the expiration of the period of the extension.

D. Voluntary advance payment. A tax imposed by this Chapter or any installment thereof, may be paid at the election of the taxpayer, prior to the date prescribed for its payment.

E. Fractional parts of cent. In the payment of any tax under this Chapter, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

F. Receipts. The collector upon any payment of any tax imposed by this Chapter shall upon request give to the person making such payment a full written or printed receipt therefor.

G. Form of payment. All payments of taxes under this Chapter shall be made payable to the collector of revenue; and the amount may be paid by check, bank draft, post office money order, express money order, electronic funds transfer, or credit or debit cards.

H. Bad checks. If any check or money order in payment of any amount receivable under this Chapter is not duly paid, in addition to any other penalties provided by law, there shall be paid in the same manner as tax by the person who tendered such check, upon demand by the collector, a penalty equal to 1 percent of the amount of such check, except that if the amount of such check is less than $500, the penalty under this Section shall be $5 or the amount of such check, whichever is the lesser. This Section shall not apply where it is established to the satisfaction of the collector that the person tendering such check was in good faith and did so with reasonable cause to believe that it would be duly paid.

Added by Acts 1960, No. 342, §1; Amended by Acts 1960, No. 342, §1; Acts 1986, No. 60, §1, eff. Jan. 1, 1986; Acts 2001, No. 1032, §15; Acts 2004, No. 900, §1, eff. Jan. 1, 2005; Acts 2015, No. 130, §1, eff. July 1, 2015.

NOTE: See Acts 1986, No. 60, §§2, 3.
La. Rev. Stat. § 47:2605 — LA Code / Code revised-statutes / Title 47 / Section 2605
Confidential nature of information
Status: in_force

Notwithstanding any law to the contrary, neither the secretary nor a public employee may reveal facts contained in a report or return required by this Part or any information obtained from a dealer; nor can any information contained in such a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this Part from the dealer making the return.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
La. Rev. Stat. § 47:1573 — LA Code / Code revised-statutes / Title 47 / Section 1573
Sale of distrained property
Status: in_force

A. After notifying all reasonably ascertainable interested third parties the secretary or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest, and costs due. The property shall not be sold if the price to the highest bidder is less than two-thirds of the appraised value. In that case, the secretary shall readvertise the sale of the property in the same manner as the original sale, and the same delays must elapse. At the second offering, the property shall be sold for cash at whatever price it will bring. He shall give to the purchaser a certificate of sale which will be prima facie evidence of the right of the secretary to make the sale, and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser merchantable title in and to the property sold.

B. The purchaser shall be liable for nothing beyond the purchase price. He shall pay the full purchase price to the Department of Revenue despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the Department of Revenue.

C. The Department of Revenue shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the Department of Revenue and from all inferior security interests, mortgages, liens, and privileges, and shall direct the recorder of mortgages or proper filing officer to cancel their inscriptions insofar as they affect the property sold, and no further. All writings affecting the property which were recorded prior to distraint of the property shall not be affected by the sale of the property by the secretary pursuant to this Subtitle.

D. The Department of Revenue shall pay the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the Department of Revenue. When the sum remaining after payment of the cost and the amount due the Department of Revenue is insufficient to pay such inferior claims in full, the Department of Revenue shall deposit the remainder with the court and proceed by contradictory motion against the inferior creditors to have their claims referred to in the proceeds of the sale.

Acts 1992, No. 954, §1, eff. July 9, 1992; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:352 — LA Code / Code revised-statutes / Title 47 / Section 352
Collector authorized to make rules and regulations
Status: in_force

A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Chapter may be simplified and made more certain.

B. The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Chapter and collection of the revenue hereunder.

Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:463.169 — LA Code / Code revised-statutes / Title 47 / Section 463.169
Special prestige license plate; Juvenile Diabetes Research Foundation
Status: in_force

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

B. The license plate color and design shall be selected by the Louisiana Chapter of the Juvenile Diabetes Research Foundation, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the letters "JDRF".

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

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

E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Chapter of the Juvenile Diabetes Research Foundation, or its successor organization. The monies received from the royalty fees shall be used to improve the lives of all people affected by Type 1 Diabetes by accelerating progress on the most promising opportunities for curing, better treating, and preventing Type 1 Diabetes.

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

Acts 2014, No. 96, §1.
La. Rev. Stat. § 47:818.118 — LA Code / Code revised-statutes / Title 47 / Section 818.118
Duties of persons holding tax payments as trustees
Status: in_force

A. A person who receives or collects tax due in accordance with the provisions of this Subpart shall hold the amount received or collected in trust for the benefit of the state and shall have a fiduciary duty to remit the amount of taxes received or collected to the secretary in the manner required pursuant to the provisions of this Subpart.

B. A dealer who receives a payment of tax under this Subpart may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased from the dealer.

C. A person required to receive or collect a tax under this Subpart is liable for and shall pay the tax in the manner provided by this Subpart.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:6043 — LA Code / Code revised-statutes / Title 47 / Section 6043
Recycling of oyster shells; restaurant tax credit
Status: in_force

A. The purpose of this Section is to create an incentive for Louisiana restaurants to divert from landfills a natural resource that would otherwise be a waste product and instead facilitate the use of that resource in improving water quality, benefitting aquatic habitats, supporting local economies, and protecting the coastline of this state.

B.(1) There shall be allowed a refundable credit against Louisiana income tax for restaurants that donate oyster shells for beneficial use in accordance with the qualifications provided in this Subsection.

(2) In order to be eligible for the credit in a taxable year, a restaurant claiming the credit shall, during the taxable year, have donated oyster shell material to the Oyster Shell Recycling Program of the Coalition to Restore Coastal Louisiana or any other oyster shell recycling program or activity designated in rule by the Department of Revenue as an approved program or activity.

C.(1) The amount of the credit shall equal one dollar for each fifty-pound increment of oyster shell material donated to a qualifying oyster shell recycling program or activity or two thousand dollars, whichever is less.

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

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

D. If the amount of the credit authorized by this Section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to Chapter 1 of Subtitle II of this Title. The right to a refund shall not be subject to the requirements of R.S. 47:1621(B).

E. Any taxpayer claiming the credit authorized in this Section shall maintain all records necessary to verify his eligibility for the credit and for the amount of credit claimed. If requested by the Department of Revenue, a taxpayer shall submit to the department, in connection with the filing of his corporation, individual, or fiduciary income tax return, any records required to be maintained by the provisions of this Subsection.

F. The credit authorized in this Section may be claimed by corporations, individuals, and other entities in accordance with the following provisions:

(1) An entity taxed as a corporation for Louisiana income tax purposes shall claim any credit authorized by this Section on its corporation income and franchise tax return.

(2) An individual, estate, or trust shall claim any credit authorized by this Section on its income tax return.

(3) An entity that is not taxed as a corporation shall claim any credit authorized by this Section on the returns of the partners or members in accordance with the following requirements:

(a) Corporate partners or members shall claim their share of the credit, respectively, on their corporation income tax returns.

(b) Individual partners or members shall claim their share of the credit, respectively, on their individual income tax returns.

(c) Partners or members that are estates or trusts shall claim their share of the credit, respectively, on their fiduciary income tax returns.

G. The secretary of the Department of Revenue shall promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section. In developing such rules, the secretary of the Department of Revenue shall engage and collaborate with the secretary of the Department of Wildlife and Fisheries and may incorporate recommendations of the secretary of the Department of Wildlife and Fisheries in any final rules designating approved oyster shell recycling programs and activities.

H. No credits authorized by this Section may be claimed for any taxable year beginning after December 31, 2028.

Acts 2023, No. 404, §1.
La. Rev. Stat. § 47:1964 — LA Code / Code revised-statutes / Title 47 / Section 1964
Listing and assessing of property of unknown owners
Status: in_force

A. Each tax assessor, on and after the first day of January of each year, shall examine the records in the office of the recorder of mortgages and shall otherwise make faithful inquiry and investigation to ascertain what taxable property in his district or parish belongs to residents, to absent owners, and to unknown owners. The assessor shall make a separate list describing each tract of land and other items of taxable property belonging to any owner whose name is unknown and shall affix the valuation thereof in person or by sworn deputy, unless the owner, or his agent or attorney, shall have delivered to him a correct and complete tax list containing the name and post office address of the absent owner and of his agent or attorney, on or before the first day of June. The assessor shall fill out a separate assessment form describing each tract of land and other property belonging to each unknown owner and shall affix a separate valuation to each separate tract.

B. Whenever property has been listed and assessed in the name of unknown owners, or of persons other than the real owners, and the tax collector subsequently discovers the real owner thereof, he shall at once notify the real owner that certain described property belonging to him has been assessed to unknown owners, or to any other person, and call upon him to come forward within ten days from the service of such notice and show cause why the listing and valuation of the property should not stand as final. The tax collector shall also at once notify the assessor of the fact that certain described property or properties, assessed to unknown owners, or to persons other than the real owners, has been discovered to be the property of a certain named person, and the assessor shall, after ten days' notice to the owner, make the necessary correction upon his rolls and the rolls in the office of the recorder of mortgages and auditor.

Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:265 — LA Code / Code revised-statutes / Title 47 / Section 265
Credits arising from refunds by utilities
Status: in_force

Whenever a utility refunds to its customers, pursuant to an order of a court or regulatory agency as a result of the denial of a proposed rate increase, an amount or amounts which, if taken as a deduction from gross income in the year paid or accrued, would result in a net loss, then in lieu of such deduction the utility may elect to take a credit against its Louisiana income tax in the amount of seventy-two percent of the income tax increase which was the sole result of the inclusion of the amount or amounts refunded in gross income in the year or years received irrespective of whether or not the period of limitation provided in R.S. 47:1623 has expired for the year in which the amount refunded was included in gross income. If this credit exceeds the income tax that would be due the state of Louisiana in the year of the refund, computed without the credit, then the excess of this credit may be carried over the following two taxable years.

Added by Acts 1960, No. 210, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.
La. Rev. Stat. § 47:1565 — LA Code / Code revised-statutes / Title 47 / Section 1565
Notice of assessment and right to appeal
Status: in_force

A. Having assessed the amount determined to be due, the secretary 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 United States Postal Service certified software. However, if the notice is to be mailed to an address outside the United States, the secretary shall send notice by First-Class Mail International with Electronic United States Postal Service Delivery Confirmation. If no report has been timely filed, the secretary 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 United States Postal service certified software. However, if the notice is to be mailed to an address outside the United States, the secretary shall send notice by First-Class Mail International with Electronic United States Postal Service Delivery Confirmation. This notice shall inform the taxpayer of the assessment and that he has sixty calendar days from the date of the notice to either pay the amount of the assessment or to appeal to the Board of Tax Appeals for a redetermination of the assessment. All such appeals shall be made in accordance with the provisions of Subtitle II of this Title.

B. If the taxpayer has not filed an appeal with the Board of Tax Appeals within the sixty day period, the assessment shall be final and shall be collectible by distraint and sale as hereinafter provided. If an appeal for a redetermination of the assessment has been 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.

C.(1) No assessment made by the secretary 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 secretary at the time of the assessment to be true but which subsequently are determined by the secretary to be false. "Error of law" for this purpose means that in making the assessment the secretary applied the law contrary to the construction followed by the secretary in making other assessments.

(2)(a) The determination of an error of fact or of law under this Subsection shall be solely that of the secretary except as otherwise provided in this Subsection, and no action against the secretary with respect to the determination shall be brought in any court, and no court shall have jurisdiction of any such action, nor the Board of Tax Appeals except as provided in this Subsection, it being the intent of this Subsection only to permit the secretary to correct manifest errors of fact or in the application of the law made by the secretary 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 secretary, and the assistant secretary or the deputy assistant secretary supervising the office of legal affairs of the Department of Revenue, and shall then be submitted for review by the Board of Tax Appeals and, if approved, shall be signed by the chairman thereof. 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 secretary or his designee.

(b) A person may petition the Board of Tax Appeals within thirty days of receipt of a notice related to a seizure, levy, garnishment, offset, or other collection action, whether occurred or intended, related to an assessment that qualifies for relief pursuant to Paragraph (1) of this Subsection. If the board finds clear and convincing evidence that the otherwise final assessment qualifies for relief pursuant to Paragraph (1) of this Subsection, it shall order that the matter be referred to the secretary for review pursuant to provisions of this Subsection, and the assessment shall not be collectible until such time as the assessment has been redetermined pursuant to this Subsection. The secretary shall submit any redetermination to the board for approval in the same manner as provided in Subparagraph (a) of this Paragraph.

(c) A person who has been the subject of a collection action related to an otherwise final assessment that qualifies for relief pursuant to this Subsection may file a refund claim with the secretary within the applicable prescriptive period pursuant to R.S. 47:1623 following the secretary's receipt of the funds. Any refund authorized by this Subparagraph shall be additionally limited to any amount actually collected by the secretary that was not actually due considering a redetermination made pursuant to this Subsection due to the petition filed pursuant to this Paragraph.

(3) The remedies of a taxpayer aggrieved by any action of the secretary are by appeal to the Board of Tax Appeals or by payment of the disputed tax under protest and suit or petition to recover as provided in this Subtitle.

D.(1) The secretary 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 in Subsection A of this Section. If the secretary mails this regular mail notice within five business days of mailing the notice of assessment to the same address as the secretary mails the 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 for the purposes of this Subsection 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 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 the secretary 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 the secretary 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.

Amended by Acts 1971, No. 58, §1; Acts 1972, No. 565, §1; Acts 1982, No. 46, §1, eff. Oct. 1, 1982; Acts 1985, No. 362, §1, eff. Sept. 1, 1985; Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 1998, 1st Ex. Sess., No. 91, §1, eff. May 1, 1998; Acts 1999, No. 219, §1, eff. June 11, 1999; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2023, No. 289, §1; Acts 2024, No. 307, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:1561.1 — LA Code / Code revised-statutes / Title 47 / Section 1561.1
Special authority to enforce collection of taxes collected or withheld; personal liability
Status: in_force

A. Notwithstanding any other provision of law to the contrary, if any corporation, limited liability company, or limited partnership fails to file returns or to remit the income taxes withheld from the wages of its employees under Chapter 1 of Subtitle II of this Title, or if any corporation, limited liability company, or limited partnership fails to file returns or to remit the sales and use taxes collected from purchasers or consumers under Chapters 2, 2- A, and 2-B of Subtitle II of this Title, the secretary is authorized, as an alternative means of enforcing collection, to hold those officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the total amount of such taxes withheld or collected, and not accounted for or not remitted, together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who willfully fail to remit or account for such taxes withheld or collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.

B. A corporation, limited liability company, or limited partnership by resolution of the board of directors or members may designate an officer or director, or a manager or member as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes, and such resolution shall be filed with the secretary of state.

C. An action may be brought before the Board of Tax Appeals or any court of competent jurisdiction in accordance with any of the provisions of R.S. 47:1574, 1574.1, or 1582 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.

Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998; Acts 2019, No. 367, §1, eff. June 18, 2019.
La. Rev. Stat. § 47:338.142 — LA Code / Code revised-statutes / Title 47 / Section 338.142
Central Community School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. The Central Community School Board is hereby authorized to levy and collect an additional sales and use tax, not to exceed one percent, within the geographic boundaries of the Central community school system as provided in this Section.

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

C. The tax authorized by this Section shall be imposed by resolution of the Central Community School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on the sale of services, all as defined in Chapter 2 of this Subtitle, within the geographic boundaries of the Central community school system. However, the resolution imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the Central community school system voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

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

E. The proceeds of the tax authorized in this Section may be used for such lawful purposes as are determined by the Central Community School Board.

Acts 2008, No. 32, §1, eff. May 31, 2008; Redesignated from R.S. 33:2737.80 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:633.2 — LA Code / Code revised-statutes / Title 47 / Section 633.2
Transfer of funds to royalty road or royalty fund
Status: in_force

Each month the collector of revenue shall transfer to the register of state lands from current severance tax collections for credit to the royalty road fund an amount equal to the increased severance tax levied on resources severed from state owned lands and mineral leases, provided, however, that the amount transferred by the collector of revenue shall not include revenues paid to the register of state lands as a result of tax reimbursements provided by contract or otherwise, and shall not exceed an amount in excess of decreased revenues to the royalty road fund as a result of Act No. 5 of the Extra Session of 1973 and Act No. 6 of the Extra Session of 1973. 1 After January 1, 1975, the register of state lands shall transfer such funds to the governing authority of the parish entitled thereto under Article VII, Section 4(e) of the Louisiana Constitution becoming effective at midnight December 31, 1974.

The chairman of the mineral board shall certify, each month, to the collector of revenue the amount of net loss to the royalty road fund or to the royalty fund due to the tax increases provided in Act No. 5 of the Extra Session of 1973 and Act No. 6 of the Extra Session of 1973.

Nothing contained herein shall be construed to affect in any way whatsoever any other provisions of R.S. 47:633(7).

Added by Acts 1974, No. 716, §1.

1 Acts 1973, Ex.Sess. No. 5 amended R.S. 47:633(9) and enacted R.S. 47:633.1. Acts 1973, Ex.Sess. No. 6 amended R.S. 47:633(7) and (8).
La. Rev. Stat. § 47:532.1 — LA Code / Code revised-statutes / Title 47 / Section 532.1
Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
Status: in_force

A.(1) The commissioner may establish a system of public license tag agents to collect the registration license taxes authorized by this Chapter. The system shall consist of municipal and parish governing authorities or new motor vehicle dealers or their agents licensed pursuant to the provisions of R.S. 32:1254 and authorized auto title companies pursuant to the provisions of R.S. 32:735 et seq. No persons, natural or juridical, except public license tag agents, auto title companies, financial institutions, licensed new or used car dealers, recreational product dealers, digital transaction providers, state departments, offices, or entities and those included in the system established pursuant to this Section shall collect registration license taxes authorized by this Chapter.

(2)(a) The commissioner shall make and publish rules and regulations for the issuance of the registration licenses, for the collection of the registration license taxes, and for the implementation and governing of a system of public license tag agents.

(b) The rules and regulations to be adopted by the commissioner shall not be drafted in such a manner as to require more than two thousand transactions in any twelve-month period by an auto title company in order for such auto title company to qualify as a public license tag agent.

(3) The commissioner shall promulgate rules and regulations to require all public license tag agents other than municipal and parish governing authorities to furnish security for the faithful performance of their duties as follows:

(a) Each public license tag agent other than a local governmental subdivision, including a municipal governing authority, a political subdivision, or a state agency, shall execute a good and sufficient surety bond with a surety company qualified to do business in Louisiana as surety, in a sum of one hundred thousand dollars should the public tag agent have only one office in this state and in a sum of one hundred twenty-five thousand dollars should the public tag agent have more than one office in this state, if surety bond is available for purchase, which bond shall name the Department of Public Safety and Corrections, office of motor vehicles as obligee and shall be subject to the condition that, if such public license tag agent shall, throughout the entire term of the bond, timely file with the office of motor vehicles all applications delivered to such public tag agent for filing, and all fees and taxes collected by such public license tag agent, the obligation shall be void. If the company does not do so, the obligation of the surety shall remain in full force and effect.

(b) The surety bond furnished pursuant to this Paragraph shall be delivered to and filed with the Department of Public Safety and Corrections, office of motor vehicles.

(c) The commissioner shall promulgate rules and regulations to adopt and levy fines for violations of this Section and R.S. 47:532.2, any rule or regulation adopted pursuant to this Section and R.S. 47:532.2, or of any violation of a contract between the department and the public license tag agent. The administrative fine for each violation of this Section and R.S. 47:532.2, any rule or regulation adopted pursuant to this Section and R.S. 47:532.2, or of any violation of a contract between the department and the public license tag agent shall not exceed the sum of five hundred dollars.

(4) The commissioner and public license tag agents other than municipal and parish governing authorities may enter into contracts which shall state the required procedures for the implementation of this Section. Such contracts may terminate upon violation of the foregoing provisions.

(5) A biennial fee may be collected from a person seeking to contract with the Department of Public Safety and Correction, office of motor vehicles, prior to a person commencing to act as a public license tag agent, provided that such fee does not exceed two hundred dollars.

(6)(a) No elected state official or employee of the state shall be allowed to become a public license tag agent.

(b) The office of motor vehicles may deny a contract to any person, natural or juridical, seeking to be a public tag agent if that person has been found to be in violation of any rule or regulation promulgated by the office of motor vehicles pertaining to the issuance of a motor vehicle title, registration, or driver's license within the two-year period prior to the date of application.

(7)(a) Public license tag agents may collect the registration license taxes authorized by this Chapter, as well as applicable sales and use taxes, and issue registration certificates and license plates to vehicles and motor vehicles.

(b) Public license tag agents shall also be authorized to receive and process applications filed for certificates of title, duplicate certificates of title, corrected certificates of title, recordation of liens, mortgages, or security interests against motor vehicles, conversion of plate, transfer of plate, replacement of lost or stolen plates, replacement of lost or stolen stickers, renewals of registration, duplicate registration; to contract with the Department of Public Safety and Corrections, office of motor vehicles, for the administration of an electronic media system which will permit the voluntary recording of vehicle title information and security interest notification; and to contract with the Department of Public Safety and Corrections, office of motor vehicles, to administer knowledge and skills tests to applicants for the issuance of Class "D" or "E" drivers' licenses, to administer knowledge and skills tests to applicants for the issuance of the "M" endorsement on such drivers' licenses to operate motorcycles, motor driven cycles, and motorized bicycles, and to issue drivers' licenses as provided by law.

(c) Public license tag agents shall also be authorized to provide information on the status of registration privileges and to process reinstatements of driving and motor vehicle registration privileges when these privileges were revoked due to the failure to maintain the compulsory motor vehicle liability security or the failure to provide proof of such security. Public license tag agents shall be authorized to collect a convenience charge not to exceed twenty-three dollars, to provide information on the status of registration privileges and a charge not to exceed twenty-three dollars per reinstatement, provided that the charges are disclosed immediately to the consumer prior to the initiation of the transaction and are posted in a conspicuous manner in the business office of the public license tag agent.

(d) The commissioner may authorize public license tag agents to process additional applications or transactions.

(e) License plates shall be made available to each public license tag agent in increments of no less than ten. Public license tag agents shall advance the costs of production for the license plates prior to the receipt of the license plates. The Department of Public Safety and Corrections, office of motor vehicles, shall fully reimburse the public license tag agent for the cost of the production of the plate when the plate is issued pursuant to any registration transaction performed by the public license tag agent. The Department of Public Safety and Corrections, office of motor vehicles, shall determine the method by which the public license tag agent receives the reimbursement.

(f) Public license tag agents shall submit images of documents required to be retained by the Department of Public Safety and Corrections, office of motor vehicles, in connection with transactions or activities listed in this Paragraph or authorized by the commissioner pursuant to Subparagraph (d) of this Paragraph in the official document image repository of the Department of Public Safety and Corrections, office of motor vehicles. The Department of Public Safety and Corrections, office of motor vehicles, shall determine the manner in which public license tag agents shall be required to submit these images.

(g) Notwithstanding any requirements of R.S. 47:505(B) to the contrary, all public license tag agents shall submit electronic notification to the Department of Public Safety and Corrections, office of motor vehicles, of the removal and destruction of license plates when such submission is undertaken on behalf of a dealer licensed pursuant to Chapter 4-C or Chapter 6 of Title 32 of the Louisiana Revised Statutes of 1950. The Department of Public Safety and Corrections, office of motor vehicles, shall determine the manner in which the public license tag agent shall be required to electronically submit this information.

B. The system of public license tag agents shall be in addition to the offices of the commissioner delegated to collect the registration license taxes.

C. Public license tag agents shall be authorized to collect a convenience charge in addition to the registration license tax or other authorized fees, sales taxes, and transactions. The convenience charge shall not exceed twenty-three dollars per authorized transaction. However, the public license tag agents shall collect and retain the full amount of the convenience charge. The seller is authorized to collect the convenience charge authorized by this Subsection in connection with any retail sale, in addition to the fees authorized in Chapter 10-B of Title 6 of the Louisiana Revised Statutes of 1950.

D.(1) Each public license tag agent approved by the office of motor vehicles shall disclose information to the consumer that a license tag may be purchased at the office of motor vehicles without payment of the convenience charge.

(2) Itemization of this convenience charge in compliance with federal laws regarding truth and lending shall be considered compliance with this Section.

E. The contract between the Department of Public Safety and Corrections, office of motor vehicles and a person who contracts to perform services pursuant to this Section shall be for a term of two years and may be automatically renewed by the Department of Public Safety and Corrections, office of motor vehicles.

Added by Acts 1977, No. 405, §1; Acts 1989, No. 152, §1; Acts 1993, No. 469, §1; Acts 1993, No. 737, §2; Acts 1995, No. 150, §1; Acts 1997, No. 952, §1; Acts 1997, No. 1026, §1; Acts 1999, No. 458, §2; Acts 1999, No. 586, §1; Acts 1999, No. 1276, §2; Acts 2001, No. 590, §1; Acts 2006, No. 409, §2; Acts 2008, No. 290, §1; Acts 2014, No. 448, §1; Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2016, No. 556, §1, eff. June 17, 2016; Acts 2021, No. 69, §3; Acts 2023, No. 357, §2; Acts 2024, No. 152, §1.

NOTE: See Acts 2015, No. 110, §3, re: applicability of R.S. 47:532.1(A)(3)(a).
La. Rev. Stat. § 47:338.40 — LA Code / Code revised-statutes / Title 47 / Section 338.40
Trust fund
Status: in_force

The proceeds of the sale of bonds issued hereunder shall constitute a trust fund to be used exclusively for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obliged to see to the application thereof.

Acts 1962, No. 300, §11; Redesignated from R.S. 33:2717.11 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:314 — LA Code / Code revised-statutes / Title 47 / Section 314
Failure to pay tax; rule to cease business
Status: in_force

Failure to pay any tax due as provided in this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector has the authority, on motion in a court of competent jurisdiction, to take a rule on the dealer, to show cause in not less than two or more than ten days, exclusive of holidays, why the dealer should not be ordered to cease from further pursuit of business as a dealer. This rule may be tried out of term and in chambers, and shall always be tried by preference. If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, prohibiting the dealer from further pursuit of the business until he has paid the delinquent tax, interest, penalties, and costs, and every violation of the injunction shall be considered as a contempt of court and punished according to law. For purposes of the enforcement of this Chapter and the collection of the tax levied hereunder, it is presumed that all tangible personal property and digital products imported or held in this state by any dealer are to be sold at retail, used or consumed, or stored for use or consumption in this state, or leased or rented within this state, and are subject to the tax herein levied; this presumption shall be prima facie only, and subject to proof furnished to the collector.

Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:322.32 — LA Code / Code revised-statutes / Title 47 / Section 322.32
Disposition of certain collections in Rapides 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 Rapides Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which became due and payable within any fiscal year, the treasurer shall pay twenty-five percent of the remainder of such funds into a special fund in the state treasury designated as the "Rapides Parish Economic Development Fund", twenty-five percent into a special fund in the state treasury designated as the "Alexandria/Pineville Area Tourism Fund", twenty-five percent to the Pineville Economic Development Fund created pursuant to R.S. 47:302.30 to be subject to the provisions of and used as provided in R.S. 47:302.30, and twenty-five percent into a special fund in the state treasury designated as the "Rapides Parish Coliseum Fund".

B.(1) The monies in the Rapides Parish Economic Development Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be used for economic development purposes in Rapides Parish by the city of Alexandria. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

(2) The monies in the Alexandria/Pineville Area Tourism Fund shall be subject to an annual appropriation of the legislature. The monies in the fund shall be used for tourism promotion in Rapides Parish by the Alexandria/Pineville Area Convention and Visitors Bureau. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

(3) The monies in the Rapides Parish Coliseum Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be used by the governing authority of Rapides Parish solely and exclusively for expenses for and associated with the Rapides Parish Coliseum. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 370, §1, eff. July 1, 1997; Acts 1997, No. 1289, §8, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:302.41 — LA Code / Code revised-statutes / Title 47 / Section 302.41
Disposition of certain collections in Livingston 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 Livingston Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Livingston Parish Tourism Improvement Fund".

B. The monies in the Livingston Parish Tourism and Economic Development Fund shall be subject to annual appropriation by the legislature. Fifty percent of the monies in the fund shall be available exclusively for use by the Livingston Parish Convention and Visitors' Bureau for the purpose of promoting and enhancing tourism activities, and for supporting all other activities consistent with the authorized mission of such bureau. The remaining fifty percent shall be available exclusively for use by the Livingston Economic Development Council for the purpose of acquisition, development, and promotion of industrial parks within Livingston 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 into the state general fund.

Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2021, No. 146, §3; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:337.13 — LA Code / Code revised-statutes / Title 47 / Section 337.13
Collection of sales and use taxes by political subdivisions
Status: in_force

A. Any sales and use tax levied by taxing authorities located within a single parish shall be collected by a single tax collector for that parish or a central collection commission in accordance with R.S. 47:337.14.

B. In each parish, every taxing authority that levies a sales and use tax in that parish may contract and make such agreement between and among themselves with respect to the joint collection, enforcement, and administration of the sales and use taxes as may be deemed proper by their respective governing authorities. Such agreement, when concluded, shall be in writing and shall include a statement of the financial obligations of each of the parties to the agreement and may provide for the joint use of funds, facilities, personnel, or any combination thereof deemed necessary to accomplish the purposes of the agreement. No provision of such agreement shall have the effect of providing for a donation, in whole or in part, of the public funds or services of one of the parties for the benefit of the other. Such agreement may also provide for the collection, enforcement, and administration of taxes other than sales and use taxes which are levied by taxing authorities.

C.(1) Taxing authorities which levy sales and use taxes in a parish are hereby authorized to create a joint sales and use tax commission as an independent agency and instrumentality to collect, enforce, and administer the sales and use tax levied by all of the taxing authorities in that parish. The commission shall include two members appointed by each governing authority of each taxing authority which has collections equal to or greater than twenty percent of the total sales and use tax collections in the parish; however, at no time shall there be fewer than three members serving on the commission. If any parish has only one taxing authority which has collections equal to or greater than twenty percent of the total collections in the parish, one representative shall be appointed from the next largest authority to serve on the commission in addition to the two members appointed from the one authority with twenty percent of the collections or more. The expenses of the commission shall be paid by the taxing authorities appointing members to the commission on a proportional basis computed from the annual tax collections.

(2) If any employee of a taxing authority that levies a sales and use tax becomes an employee of the commission, that employee may remain a member of the retirement system of which he had been a member prior to the enactment of this Section and shall retain his rights to the same employee benefits that he had been entitled to and participating in prior to the enactment of this Section.

(3) The commission shall be a body corporate under such corporate name and style as shall be provided for in such agreement. It shall have the power to sue and be sued and shall continue in existence for so long as the parties to the agreement may specify and shall have such powers and duties with respect to the operation and management of the commission as may be provided for in the agreement creating the commission.

D. The commission and any taxing authority not represented on the commission may enter into an agreement providing for the collection, enforcement, and administration of any sales and use taxes authorized by said taxing authority. The commission may charge other taxing authorities a collection fee based on a percentage of collections.

E. The commission may, at its option, contract and make agreements with other local political subdivisions to collect taxes other than sales and use taxes.

F. The commission may establish a sales tax advisory committee, consisting of members representing each taxing jurisdiction for which the commission collects taxes. The advisory committee may make such investigations and recommendations as it deems appropriate to promote the proper administration of the commission.

G. This Section shall not be construed to prohibit the contracting between and among parishes for the collection, enforcement, and administration of sales and use taxes; nor shall it be construed to prohibit the state from collecting sales and use taxes or to prohibit the state from collecting sales and use taxes levied by a taxing authority at the request of the political subdivision as provided in R.S. 47:337.26.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:451 — LA Code / Code revised-statutes / Title 47 / Section 451
Definitions and terms
Status: in_force

The following words and phrases, when used in this Chapter, shall, for the purpose of this Chapter, have the meaning respectively ascribed to them in this Section, except in those instances where the context clearly discloses and indicates a different meaning.

(1) "Boat trailer" means a noncommercial vehicle of the trailer or semitrailer type used solely and exclusively for transporting pleasure watercraft and having a loaded gross weight of not more than one thousand five hundred pounds.

(2) "Bus" or "passenger coach" (which terms shall be synonymous) means every motor-propelled vehicle, with a capacity of more than seven (7) persons, constructed and designed for purpose of transporting persons for commercial purposes.

(3) "Combination of vehicles" or "train of vehicles" are synonymous terms which mean every group or train of two or more vehicles, however connected, fastened, or joined together, which are drawn or propelled by a single motor vehicle.

(4) "Commercial use", means every use of a vehicle on the highway, except its private use unrelated to any business function, or its use as a common carrier or a contract or charter carrier.

(5) "Commercial vehicle" means every vehicle used or operated upon the public highways in connection with any business function except that of a common carrier or a contract or charter carrier, and except vehicles owned and used by churches, church schools, and religious orders for their purposes.

(6) "Commissioner" means the secretary of the Department of Public Safety as provided for in R.S. 40:1301.

(7) "Dealer" means every person engaged regularly in the business of buying, selling, or exchanging motor vehicles, trailers, semitrailers, trucks, tractors, or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state, and using a special license plate issued hereunder solely for or in the bona fide transaction of such business and not otherwise, howsoever, or by whomsoever.

(8) "Department" means the Louisiana Department of Transportation and Development, acting directly through its duly authorized officers and agents, or whatever state board, official, or body may hereafter be authorized by law to exercise the functions now devolving upon it under the law.

(9) "Essential parts" means all integral parts and body parts, the removal, alteration or substitution of which will tend to conceal the identity or substantially alter the appearance of the vehicle.

(10) "Farm tractor" means every motor vehicle, designed and used primarily as a farm implement, for drawing plows, mowing machines, and other implements of husbandry.

(11) "Farm truck", "farm trailer", and "farm semitrailer" mean such motor trucks, trailers, and semitrailers, and tandem trucks as are owned by persons engaged in the business of actually farming and used exclusively in carrying farm produce raised on their farms from such farms to market and returning therefrom carrying goods and merchandise back to their farms.

(12) "Fixed termini" and "regular route" mean points or routes between or over which any motor carrier usually or ordinarily operates or holds out to operate any motor vehicles, even though there may be occasional or casual departures from such routes or termini, whether such occasional or casual departures be periodic or temporary.

(13) "Foreign vehicles" means every motor vehicle, trailer, or semitrailer which shall be brought into the state otherwise than in the ordinary course of business by or through a manufacturer or dealer and which had not been registered in this state.

(14) "Gross weight" means the weight of a vehicle or vehicle combination without load on all axles, including the steering axle plus the weight of any load thereon.

(15) "Highway" includes every way or place of whatever nature open to the use of the public, for the purpose of vehicular travel.

(16) "Light trailer" means every vehicle of the trailer or semitrailer type and having a loaded gross weight of not more than five hundred pounds.

(17) "Manufacturer" means every person engaged in the business of designing, manufacturing, constructing or assembling new motor vehicles, trailers or semitrailers.

(18) "Military surplus motor vehicle" means a wheeled, multipurpose or tactical motor vehicle manufactured for, and sold directly to, the Armed Forces of the United States in conformity with contractual specifications and subsequently authorized for sale to civilians. "Military surplus motor vehicle" does not include mobile construction equipment, trailers, or semitrailers.

(19) "Motorcycle" means every motor vehicle designed to travel on not more than three wheels in contact with the ground, except any such vehicles as may be included within the classification "tractor," as herein defined.

(20) "Motor carrier" means any person, or lessees, agents, assigns, transferees or receivers of such person appointed by any court whatsoever, or their representatives or other person, whomsoever, owning, controlling, managing, operating, or causing to be used or operated any motor propelled vehicle used in the transportation of persons or property for compensation, charge or hire over the public highways whether as common carrier, contract or charter carrier or as transportation agency or howsoever utilizing said public facilities for private gain to be realized chiefly out of such transportation, where, in the course of such transportation, a public highway between two or more incorporated cities, towns or villages is traversed. The term "Motor carrier", as used in this Chapter shall not include and this Chapter shall not apply to motor vehicles operated exclusively within the corporate limits of incorporated municipalities or to the vehicles of private persons transporting only the property of such private persons or their family, bona fide friends, or guests and not including such vehicles as are embraced in the proviso to paragraph (7)(a)(b) of this Section.

(21) "Motor fuel" means every kind and character of fuel used in the operation of a motor vehicle and embraces every such fuel contemplated by Chapter 7 of this Sub-title.

(22) "Motor vehicle" means every vehicle, as herein defined, which is self propelled.

(23) "Nonresident" means every person who is not a resident of this state but does not include persons dwelling outside of this state whose occupation or business requires them to spend one-half or more of their working hours in this state in pursuance of their business or employment.

(24) "Owner" means a person who holds the legal title to a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease, or transfer of the possession, howsoever, thereof with right of purchase upon performance of the conditions stated in the agreement and with the right of immediate possession vested in such vendee, lessee, possessor, or in the event such similar transaction is had by means of mortgage and the mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee or possessor or mortgagor shall be deemed the owner for the purpose of this Chapter. The term "owner" shall also mean the lessee or user of a vehicle which is legally in the custody of such lessee or user.

(25) "Person" means every natural person, individual, firm, copartnership, corporation, company, association, or joint stock association or other organization.

(26) "Pneumatic tires" means all tires inflated with compressed air.

(27) "Reconstructed vehicle" means any vehicle which shall have been assembled or constructed largely and by means of essential parts, new or used, derived from other vehicles or makes of vehicles of various names, models, and types, or which, if originally otherwise constructed, shall have been materially altered by the removal of essential parts, new or used, derived from other vehicles or makes of vehicles.

(28) "Road machinery" means all vehicles constructed, designed, and used solely for the purpose of constructing, erecting, repairing, maintaining, demolishing or upkeeping of public roads, highways, and bridges, and not including vehicles temporarily or casually so used, constructed, or designed, or vehicles not intended to be so constructed, designed, and used or vehicles merely converted or susceptible to such use occasionally or vehicles so altered as to avoid and evade the registration or classification otherwise properly applicable thereto.

(29) "Road tractor" means every motor vehicle designed, constructed or used either by itself or for drawing other vehicles used in the construction and maintenance of roads, highways, or streets and not so constructed as to carry any load thereon either independently or as a part of the weight of a vehicle or load so drawn.

(30) "Semitrailer" means every single vehicle without motive power designed for carrying property or passengers and so designed in conjunction and used with a motor vehicle that some part of its own weight and that of its own load rests upon or is carried by another vehicle and having itself one or more load-carrying axles.

(31) "Single axle" means an assembly of two or more wheels, whose centers are in one transverse vertical plane or may be included between two parallel transverse vertical planes forty inches apart, extending across the full width of the vehicle.

(32) "Solid rubber tires" means every tire made of rubber other than pneumatic tires.

(33) "Solid tires" means all tires the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.

(34) "Specially constructed vehicle" means any vehicle which shall not have been originally constructed under a distinctive name, make, model, or type by a generally recognized manufacturer of vehicles.

(35) "Tandem axle" means any two or more consecutive axles whose centers are more than forty inches but not more than ninety-six inches apart, which are individually attached to and/or articulated from a common attachment to the vehicle, including a connecting mechanism designed to equalize the load between axles.

(36) "Tandem truck" means every motor propelled single vehicle designed for the conveyance of property or things for hauling purposes and having one front or steering axle and two rear or load carrying axles, even though one of said load carrying axles is not permanently affixed to the frame of the vehicle and may be removed therefrom.

(37) "Tractor" means every vehicle designed, constructed, or used for drawing other vehicles.

(38) "Trailer" means every single vehicle without motive power designed for carrying property or passengers wholly on its own structure and designed to be drawn by a truck, tractor, or another motor vehicle and having two or more load carrying axles.

(39) "Truck" means every motor propelled single vehicle for the conveyance of property or things for hauling purposes and having one front or steering axle and one rear or load carrying axle.

(40) "Truck-tractor" means a motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load drawn.

(41) "Vehicle" means every device in, upon, or by which any person, property, or thing is or may be transported or drawn upon a public highway excepting devices moved by human power or used exclusively upon stationary rails or tracks; provided, that for the purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and provided further that a trailer or semitrailer shall be held and deemed each to be and constitute a separate vehicle.

Amended by Acts 1972, No. 96, §5, eff. Jan. 1, 1973; Acts 1977, No. 113, §2, eff. June 22, 1977; Acts 1977, No. 443, §1; Acts 1978, No. 502, §1; Acts 1995, No. 701, §2; Acts 2018, No. 675, §2.
La. Rev. Stat. § 47:339 — LA Code / Code revised-statutes / Title 47 / Section 339
Louisiana Sales and Use Tax Commission for Remote Sellers
Status: in_force

A. The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter referred to as "commission", is created and established within the Department of Revenue for the administration and collection of the sales and use tax imposed by the state and political subdivisions with respect to remote sales. The commission shall:

(1) Promote, to the extent feasible and in accordance with law, uniformity and simplicity in sales and use tax compliance in Louisiana, while reserving to political subdivisions their authority to impose and collect sales and use taxes as provided in Article VI, Section 29 of the Constitution of Louisiana and other laws.

(2) Serve as the single entity in Louisiana to require remote sellers and their designated agents to collect from customers and remit to the commission, sales and use taxes on remote sales sourced to Louisiana on the uniform Louisiana state and local sales and use tax base established by Louisiana law in accordance with federal law.

(3) Provide the minimum tax administration, collection, and payment requirements required by federal law with respect to the collection and remittance of sales and use tax imposed on remote sales.

(4) Establish a fiscal agent solely for the purpose of remote seller remittances.

B. As used in this Chapter, unless the context clearly indicates otherwise, the following terms shall be defined as follows:

(1) "Commission" means the Louisiana Sales and Use Tax Commission for Remote Sellers.

(2) "Executive director" means the executive director of the commission. The executive director of the Louisiana Uniform Local Sales Tax Board shall serve ex-officio as executive director of the commission unless otherwise directed by the commission.

(3) "Federal law" shall mean any federal law as may be enacted by the United States Congress authorizing states to require remote sellers, except those remote sellers who meet exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state.

(4) "Local taxing authority" and "local" means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes.

(5) "Person" shall have the meaning provided for in R.S. 47:301(8) for all purposes in state and local sales and use tax law.

(6) "Remote sale" means a sale that is made by a remote seller for delivery into Louisiana.

(7) "Remote seller" means a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any tangible personal property, digital products, or services for delivery within Louisiana, but does not have physical presence in Louisiana. The term "remote seller" includes "marketplace facilitators" as defined by R.S. 47:340.1.

(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950, and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances.

Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2018, 2 nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2019, No. 360, §1; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2025, No. 433, §1, eff. July 1, 2025.

NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2, and Acts 2019, No. 360, §§ 2, 3, re: applicability.
La. Rev. Stat. § 47:245 — LA Code / Code revised-statutes / Title 47 / Section 245
Determination of Louisiana apportionment percent
Status: in_force

A. Air transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by aircraft shall be the arithmetical average of two ratios, as follows:

(1) The ratio of the value of immovable and corporeal movable property, other than aircraft, owned by the taxpayer, and located in Louisiana, to the value of all immovable and corporeal movable property, other than aircraft, owned by the taxpayer and used in the production of apportionable income; and

(2) The ratio of the amount of gross apportionable income derived from Louisiana sources to the total gross apportionable income of the taxpayer.

For the purposes of this Subsection, gross apportionable income from Louisiana sources shall include all gross receipts derived from passenger journeys and cargo shipments originating in Louisiana, and any other items of gross apportionable income or receipts derived entirely from sources in this state.

B. Pipeline transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by pipeline shall be computed by means of the ratios provided in Subsection F of this Section.

C. Other transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation, other than by aircraft or pipeline, shall be the arithmetical average of two ratios, as follows:

(1) The ratio of the value of immovable and corporeal movable property, owned by the taxpayer and located in Louisiana, to the value of all immovable and corporeal movable property owned by the taxpayer and used in the production of apportionable income; and

(2) The ratio of the amount of gross apportionable income from Louisiana sources to the total amount of gross apportionable income of the taxpayer.

For the purposes of this Subsection, the gross apportionable income from Louisiana sources shall include all such income that is derived entirely from sources within this state, and a portion of revenue from transportation partly without and partly within this state, to be prorated subject to rules and regulations of the Collector, which shall give due consideration to the proportion of service performed in Louisiana.

For the purposes of this Subsection, the value of immovable and corporeal movable property owned by the taxpayer and used in Louisiana shall include the value of all such property regularly situated in this state, plus a pro rata of the value of all rolling stock and other mobile equipment owned by the taxpayer and used in the production of apportionable income, whether within or without this state, said proration to be made subject to rules and regulations of the Collector, which shall give due consideration to the mileage operated and traffic density within and without this state.

D. Service enterprises. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from a service business in which the use of property is not a substantial income-producing factor, shall be the arithmetical average of two ratios, as follows:

(1) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensation for personal services rendered in Louisiana, to the total amount paid by the taxpayer for salaries, wages, and other compensation for personal services in connection with the production of the net apportionable income; and

(2) The ratio of the gross apportionable income of the taxpayer from Louisiana sources to the total gross apportionable income of the taxpayer.

For the purposes of this Subsection, the gross apportionable income from Louisiana sources shall include the revenue from services performed in this state, and any other gross income derived entirely from sources within this state.

E. Loan business. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of making loans shall be the arithmetical average of two ratios, as follows:

(1) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensations for personal services rendered in Louisiana, to the total salaries and wages paid by the taxpayer in connection with the production of the net apportionable income; and

(2) The ratio of the amount of loans made by the taxpayer in this state to the total amount of loans made by the taxpayer.

F.(1) Manufacturing, merchandising, and other business. Except as provided in this Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by pipeline or from any business not included in Subsections A through E of this Section shall be the arithmetical average of three ratios, as follows:

(a) The ratio of the value of the immovable and corporeal movable property owned by the taxpayer and located in Louisiana, to the value of all immovable and corporeal movable property owned by the taxpayer and used in the production of the net apportionable income.

(b) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensation for personal services rendered in this state, to the total amount paid by the taxpayer for salaries, wages, and other compensation for personal services in connection with the production of net apportionable income.

(c) The ratio of net sales made in the regular course of business and other gross apportionable income attributable to this state to the total net sales made in the regular course of business and other gross apportionable income of the taxpayer.

(2) For the purpose of this Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable income is derived primarily from the business of manufacturing or merchandising shall be computed by means of the ratios provided in Subparagraphs (1)(a) through (c) of this Subsection, except that the ratio of net sales as provided in Subparagraph (c) shall be double-weighted or counted twice, and the Louisiana apportionment percent shall be the arithmetical average of the four ratios. The term "business of manufacturing or merchandising" shall only include a taxpayer whose net apportionable income is derived primarily from the manufacture, production, or sale of tangible personal property. The term "business of manufacturing or merchandising" shall not include:

(a) A taxpayer subject to the tax imposed pursuant to Chapter 8 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

(b) Any taxpayer whose income is primarily derived from the production or sale of unrefined oil and gas.

(3) For the purpose of this Subsection sales attributable to this state shall be all sales where the goods, merchandise, or property is received in this state by the purchaser. In the case of delivery of goods by common carrier or by other means of transportation, including transportation by the purchaser, the place at which the goods are ultimately received after all transportation has been completed shall be considered as the place at which the goods are received by the purchaser. However, direct delivery into this state by the taxpayer to a person or firm designated by a purchaser from within or without the state shall constitute delivery to the purchaser in this state.

(4) For the purpose of this Subsection, salaries, wages, and other compensation for personal services paid by a taxpayer whose principal office is located in Louisiana, to officers and employees responsible for the direction and supervision of operations of the taxpayer partly within and partly without Louisiana, and salaries, wages, and other compensation for personal services paid to general office employees whose duties pertain to the operations of the taxpayer partly within and partly without Louisiana, shall be allocated in part to this state on the basis of the ratio of the amount of direct operating salaries, wages, and other compensation for services rendered in Louisiana to the total of such direct operating salaries, wages, and other compensation paid in connection with the production of net apportionable income.

(5) For the purpose of this Subsection gross apportionable income attributable to this state derived from the transportation of crude petroleum, natural gas, petroleum products, or other commodities for others through pipelines shall include all gross revenue derived from operations entirely within this state plus a portion of any revenue from operations partly within and partly without this state, based upon the ratio of the number of units of transportation service performed in Louisiana in connection with such revenue to the total of such units. A unit of transportation service shall be the transporting of any designated quantity of crude petroleum, natural gas, petroleum products, or other commodities for any designated distance. All other classes of gross apportionable income shall be prorated within or without this state on the basis of such ratio or ratios, prescribed by the collector, as may be reasonably applicable to the type of business involved.

G. Value. For the purposes of this Section the value at which immovable and corporeal movable property should be included in the apportionment factor is the average of the beginning and close of year values on a comparable basis within and without the state. If the average at the beginning and end of the year does not fairly represent the average of the property owned during the year, the average may be obtained by dividing the sum of the monthly balances by twelve. For purposes of this Section the value of property is deemed to be cost to the taxpayer less a reasonable reserve for depreciation, depletion and obsolescence. Such reserves, reflected on the books of the taxpayer, shall be used in determining value, subject to the right of the collector to adjust the reserves when in his opinion such action is necessary to reflect the fair value of the property.

H. Location. For purposes of this Section, corporeal movable property located in Louisiana in United States customs-bonded warehouses or foreign trade zones established under the Foreign Trade Zones Act shall be considered located outside Louisiana.

Amended by Acts 1954, No. 494, §1; Acts 1958, No. 170, §3; Acts 1960, No. 566, §1; Acts 1988, No. 841, §1, eff. July 18, 1988; Acts 1996, No. 19, §1, eff. for taxable years beginning on or after Jan. 1, 1997.
La. Rev. Stat. § 47:802.3 — LA Code / Code revised-statutes / Title 47 / Section 802.3
Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
Status: in_force

A. The owner or operator of a motor vehicle having a gross weight of ten thousand pounds or less which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall pay the special fuels tax by paying either an annual flat rate in the amount of eighty percent of one hundred fifty dollars, based on a sixteen-cent-per-gallon special fuels tax rate or a variable rate of eighty percent of the current special fuels tax rate. The variable tax computation shall be based on estimated fuel efficiency of twelve miles per gallon, but not to exceed the annual flat rate. In the event of an increase or reduction of the special fuels tax, the annual flat rate shall increase or decrease based on one hundred fifty dollars at a sixteen-cent-per-gallon special fuels tax rate rounded to the nearest dollar, and the variable rate shall be based on eighty percent of the per-gallon special fuels tax in effect.

B. The owner or operator of a motor vehicle having a gross weight of more than ten thousand pounds and which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas, shall pay the special fuels tax by paying the rate of eighty percent of the special fuels tax rate in effect on all such fuel so used. The aggregate annual tax paid by such person shall not be less than eighty percent of one hundred fifty dollars based on a sixteen-cent-per-gallon special fuels tax per motor vehicle. For the purpose of determining the amount of the tax and enforcing this Subsection, the number of gallons of liquefied petroleum gas or compressed natural gas used the previous year on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon:

TYPE OF VEHICLE

MILES PER GALLON

1. Any motor vehicle with two axles which

has a gross license tag weight classification

of 10,000 pounds to 20,000 pounds

9

2.

Any motor vehicle with two axles which

has a gross license tag weight classification

in excess of 20,000 pounds

7

3.

Any motor vehicle or motor vehicles with

a combination of three axles

6

4.

Any motor vehicle or motor vehicles with

a combination of four axles

5

5.

Any motor vehicle or motor vehicles with

a combination of five axles

4

C. The full amount of taxes collected pursuant to this Section shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay one-half of the amount of taxes collected pursuant to this Section into a special fund, which is hereby created in the state treasury and designated as the Louisiana Highway, Flood Control, and Drainage Priority Fund. The treasurer shall credit the remainder of taxes collected pursuant to this Section into the state general fund.

D. The monies in said fund shall be used solely to fund projects of the Highway Priority Program (R.S. 48:228, et seq.), the Parish Transportation Fund (R.S. 48:751, et seq.), the Statewide Flood-Control Program (R.S. 38:90.1, et seq.), and the Parish Bridge Replacement Program. Any surplus remaining to the credit of the fund on June thirtieth of each year, after all appropriations of the preceding fiscal year have been made, shall remain to the credit of the fund. Such monies shall be expended solely from year to year as appropriated by the legislature for the purposes of the Highway Priority Program, the Parish Transportation Fund, and the Statewide Flood-Control Program, and no part thereof shall revert to the general fund. Any amounts earned through investment of the monies in the fund shall remain to the credit of the fund and shall not revert to the state general fund.

E. Nothing in this Section shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty days; nor shall this Section apply to motor vehicles which are owned and operated by persons who have furnished a bond as required by R.S. 47:807(C) and which are domiciled in a state other than Louisiana.

F. The owner of any school bus, including school board owned buses, which transports Louisiana students and which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall pay the special fuels tax by paying an annual flat rate in the amount of one-half of the lesser of the regular flat rate or one-half of the variable rate as determined in Subsection A of this Section. In the event of an increase or reduction of the sixteen cent per gallon special fuels tax, the annual flat rate shall be based on one-half of the flat rate levied under the provisions of Subsection A of this Section.

G. In order to enforce the provisions of this Section as applicable to motor vehicles which are propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas, no such vehicle shall be issued a motor vehicle inspection certificate, as required by R.S. 32:1304, without a current decal as evidence of tax payment.

Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1991, No. 516, §1, eff. for taxable periods beginning on or after July 1, 1992; Acts 1993, No. 666, §1, eff. for taxable periods beginning on or after July 1, 1993, based on mileage data from periods beginning on or after July 1, 1992; Acts 1994, No. 7, §1, eff. July 1, 1994.
La. Rev. Stat. § 47:820.5.7 — LA Code / Code revised-statutes / Title 47 / Section 820.5.7
Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
Status: in_force

A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana:

(a) Ambulances of the Grand Isle Emergency Vehicle Services.

(b) Official vehicles of the Grand Isle Independent Levee District.

(c) Official vehicles and a medical transportation van of the town of Grand Isle.

(d) Official, logo-bearing vehicles of the Grand Isle Port Commission.

(2) The exemption shall be granted only when the vehicles are being used in the performance of official duties.

(3) Any permanent resident of Grand Isle shall be exempted from the payment of tolls when crossing the Tomey J. Doucet Bridge when the resident purchases an exempt toll tag, presents a certificate of motor vehicle registration, and any one of the following documents for proof of residency:

(a) An official Louisiana driver's license.

(b) Proof of homestead exemption.

(c) A voter registration card.

B. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.

Acts 2010, No. 826, §1.
La. Rev. Stat. § 47:59.1 — LA Code / Code revised-statutes / Title 47 / Section 59.1
Deduction from gross income; adaptive home improvements
Status: in_force

A. Any person with a disability, as described by R.S. 51:2232, which is permanent in nature, whose gross family income is fifty thousand dollars or less, may deduct from the individual's gross income any expense incurred for adaptations made necessary by the disability to the individual's primary residence. The deduction shall be limited to five thousand dollars.

B. Any person claiming an exemption under Subsection A of this Section shall provide to the Department of Revenue:

(1) A certificate of a qualified physician verifying the existence of a disability as described by R.S. 51:2232, which is permanent in nature.

(2) A notarized statement by the individual claimant demonstrating that each adaptation for which the individual claims a deduction is necessary due to the presence of the disability in order for the individual to engage in normal household activity.

Acts 1994, No. 11, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
La. Rev. Stat. § 47:818.48 — LA Code / Code revised-statutes / Title 47 / Section 818.48
Diversions
Status: in_force

A. The importer, exporter, or motor fuel transporter shall deliver gasoline or diesel fuel only to the destination state or states indicated on the shipping document. However, a shipment of gasoline or diesel fuel may be diverted from the destination stated on the original shipping document where the shipping document is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping document, the shipper, the motor fuel transporter, or an agent of either, shall:

(1) Notify the National Fuel Diversion Registry that the motor fuel transporter has received, after the shipping document was issued, instructions to deliver the gasoline or diesel fuel to a different destination state.

(2) Receive a diversion number from the National Fuel Diversion Registry.

(3) Manually write the change in destination state and the diversion number on the shipping document.

(4) Give a copy of the amended shipping document to the person to whom the gasoline or diesel fuel is delivered.

B. The licensee ordering the diversion is responsible for paying the applicable destination state taxes along with filing a claim for refund with the origin state or the original destination state whose taxes have been collected.

C. The secretary may assess a penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars, whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping document other than as provided herein. No penalty will be assessed in those cases where the prior notification required in Subsection A was not accomplished due to error, other than negligence, if within three working days the shipper, the motor fuel transporter, or the agent of either, notifies the secretary of the diversion and error.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:338.214 — LA Code / Code revised-statutes / Title 47 / Section 338.214
City of Carencro; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of Carencro may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed four 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, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

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

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

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

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund economic development, the promotion of tourism, and related infrastructure within the city.

Acts 2014, No. 788, §1.
La. Rev. Stat. § 47:866 — LA Code / Code revised-statutes / Title 47 / Section 866
Release of seized property in certain cases
Status: in_force

Any person who claims title to the seized property or any lien existing thereon prior to the date of seizure, and who did not in any respect participate in the violation of this Chapter, may file with the collector, under oath, a detailed statement of his claim, and the further fact that the claimant did not in any way participate in the violation of this Chapter, and thereafter the said property may be released by the collector and delivered to him; provided that the said claimant shall furnish to the collector a good and solvent surety bond, in a penal sum not less than double the appraised value of the goods seized, and in no event less than fifty dollars ($50.00), which said bond shall be conditioned to pay to the collector the appraised value of the goods, and all costs in the event the claimant does not prosecute his claim to successful judgment. If it is not practical to make service upon the claimant to the seized property, or in case the claimant is a non-resident, the proceeding outlined in R.S. 47:865 may be used in order that the issue may be presented in a court of competent jurisdiction, thereby affording the claimant a fair opportunity to be heard. In the event bond has been furnished by the claimant and the property has been released to him, the judgment of the court if the contention of the collector is sustained, shall be directed against both the claimant and the surety on the bond together with all costs from the beginning of the seizure up to the final disposition and settlement of the case.

If the claimant does not furnish bond as above provided, then the collector or his agent may proceed contradictorily against the claimant as set forth in R.S. 47:865. In no event shall the property be seized and sold without first affording the claimant a fair opportunity of being heard in a court of competent jurisdiction.
La. Rev. Stat. § 47:287.732.1 — LA Code / Code revised-statutes / Title 47 / Section 287.732.1
Composite returns for nonresident shareholders
Status: in_force

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

(1) "Composite payment" means a payment filed with a composite return which remits the Louisiana income tax of an S corporation's nonresident shareholder.

(2) "Composite return" means a return filed by an entity treated as an S corporation on behalf of all of its nonresident shareholders which reports and remits the Louisiana income tax of the nonresident shareholder.

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

(4) "Income attributable to the state" means items of income, loss, deduction or credit of the S corporation apportionable and allocable to this state pursuant to this Part.

(5) "S corporation" means a corporation for which a valid election under Section 1362(a) of the Code is in effect.

B.(1) Beginning January 1, 2026, each entity treated as an S corporation for federal income tax purposes which engages in activities in this state may file composite returns and make composite payment of tax on behalf of any or all of its nonresident shareholders.

(2) The payment referred to in Paragraph (1) of this Subsection shall be in an amount equal to the maximum tax rate provided for individuals or trusts and estates, as applicable, multiplied by the nonresident shareholder's share of the S corporation's income attributable to this state, as reflected on the S corporation's return for the taxable period.

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

(4) A nonresident shareholder in an S corporation shall not be required to file a Louisiana income tax return when the only income from Louisiana sources is the shareholder's share of the S corporation's income attributable to this state for the taxable period and the S corporation pays the tax on the shareholder's behalf pursuant to this Section.

C. Credits and overpayments claimed on composite returns.

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

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

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

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

Acts 2002, No. 17, §1, eff. for taxable periods beginning after Dec. 31, 2002; Acts 2025, No. 382, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:305.67 — LA Code / Code revised-statutes / Title 47 / Section 305.67
Exemption; breastfeeding items
Status: in_force

The sales and use tax imposed by the state of Louisiana shall not apply to the purchase of breastfeeding items. For purposes of this Section, breastfeeding items shall include breastpumps and accessories, replacement parts, storage bags and accessories, and nursing bras.

Acts 2011, No. 331, §1, eff. Oct. 1, 2011.
La. Rev. Stat. § 47:135 — LA Code / Code revised-statutes / Title 47 / Section 135
Exclusion from income; property received in certain corporate liquidations
Status: in_force

A. If:

(1) A corporation adopts a plan of complete liquidation on or after January 1, 1960; and

(2) Within the twelve (12) month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation (less assets retained to meet claims) the following provisions of this Section shall be applicable.

B. There shall be excluded from the gross income of any shareholder receiving all or a part of the assets of the corporation in exchange for the cancellation or surrender of stock of the corporation, so much of the gain, if any, as is recognized with respect to such exchange as does not exceed an amount equal to that portion of the net gain of the corporation which the value of all the assets of the corporation received in liquidation by such shareholder bears to the total value of all of the assets of the corporation received in liquidation by all the shareholders thereof.

C. As used in this Section:

(1) The term "net gain of the corporation" shall mean that portion as is allocated to Louisiana pursuant to R.S. 47:243 or apportioned to Louisiana pursuant to R.S. 47:244 of such gain as is recognized to the corporation from the sale or exchange by it of property within the twelve-month period beginning on the date of adoption of a plan of liquidation less the amount of loss realized by the corporation during such period from the sale or exchange of property; provided that in no case shall the net gain of the corporation exceed the taxable net income of the corporation for the year in which the gain is realized.

(2) The term "property" as used herein does not include

(a) stock in trade of the corporation, or other property of a kind which would properly be included in the inventory of the corporation if on hand at the close of the taxable year, and property held by the corporation primarily for sale to customers in the ordinary course of its trade or business,

(b) installment obligations acquired in respect of the sale or exchange (without regard to whether such sale or exchange occurred before, on, or after the date of the adoption of the plan referred to in Subsection A) of stock in trade or other property described in Subsection C(2)(a) of this section, and

(c) installment obligations acquired in respect of property (other than property described in Subsection C(2)(a)) sold or exchanged before the date of the adoption of such plan of liquidation.

D. Notwithstanding Subsection C(2) of this Section, if substantially all of the property described in Subsection C(2)(a) which is attributable to a trade or business of the corporation is, in accordance with this Section, sold or exchanged to one person in one transaction, then for purposes of Subsection "A" the term "property" includes

(1) such property so sold or exchanged, and

(2) installment obligations acquired in respect of such sale or exchange.

E. The gain excluded solely by reason of this section shall not be considered gain not taxable in whole or in part under the law under the provisions of Section 152 of this Title.

Added by Acts 1960, No. 178, §1. Amended by Acts 1968, No. 106, §4; Acts 1972, No. 604, §1.
La. Rev. Stat. § 47:338.26 — LA Code / Code revised-statutes / Title 47 / Section 338.26
Cumulative nature of tax; collection
Status: in_force

The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.

Acts 1950, No. 285, §3; Redesignated from R.S. 33:2713 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:3204 — LA Code / Code revised-statutes / Title 47 / Section 3204
Contracts of exemption; renegotiation; violations; lists; priority of exemptions
Status: in_force

A. The Board of Commerce and Industry may, after the requirements of R.S. 47:3203 have been satisfied, enter into contracts with manufacturing establishments, headquarters, or warehousing and distribution establishments under which contracts such establishments are granted exemption from taxes imposed by this state as provided in this Section, upon the terms and conditions specified in this Chapter and subject to such other terms and conditions as the board on the recommendation of Louisiana Economic Development deems to be in the best interests of the state.

B.(1)(a) Except as otherwise provided in this Subsection, each contract of exemption entered into under authority of this Chapter shall be reviewed and reevaluated, and shall be subject to renegotiation, five years from the date of the execution of the contract and may be renewed for an additional five-year period.

(b)(i) Subsequent renewals for additional periods of five years or less may be granted to a contract holder whose contract has not expired as of the date of application for renewal if the applicant can demonstrate the conditions of the initial contract were met and the activities of the applicant in the state of Louisiana generate economic benefits to the state that exceed twenty times the benefit to the applicant of the incentive provided by this Chapter for the year preceding the request for renewal. Such benefit to the state shall be determined by the application of nationally recognized multipliers as appropriate and set forth in the Regional Input-Output Modeling System ("RIMS II"), or its successor publications, for the business operations of the applicant as published by Regional Economic Analysis Division BE-61, Bureau of Economic Analysis, U.S. Department of Commerce, Washington, D.C. 20230.

(ii) The contract holder's application for subsequent renewal shall include an attestation by an independent public accounting firm of the calculation of the economic benefit to the state.

(iii) In addition to the requirements of R.S. 47:3203, the Board of Commerce and Industry shall forward its recommendations, together with the proposed contract and all supporting documents, to Louisiana Economic Development and the Joint Legislative Committee on the Budget. Upon receipt of the recommendations and proposed contract, the Joint Legislative Committee on the budget shall have thirty days to approve or reject the renewal contract.

(c) At the invitation of the governor, contracts of exemption for which the initial five-year renewal period ended on or after December 1, 2002, but before February 2003 may be further renewed for up to two additional five-year periods provided that the total number of years of exemption shall not exceed twenty years. The first of the additional two renewals authorized by this Subparagraph shall commence with the first taxable period following August 15, 2005 and need not be contiguous with the preceding renewal period.

(2) For purposes of this Paragraph, "headquarters" shall be defined as it is defined in other definitions contained in law. In addition, it shall be a requirement to enter the new contract provided in this Paragraph that:

(a) After the move of such headquarters, ninety percent of the establishment's employees shall reside in Louisiana.

(b) Ninety percent of the company's officers and managers shall have their primary office in Louisiana.

C. Louisiana Economic Development shall review and reevaluate exemption contracts and make recommendations to the governor and Board of Commerce and Industry in respect to renegotiation thereof if necessary.

D. Noncompliance with any of the terms and conditions of the contract under which exemptions are granted is grounds for termination of the contract. If the Board of Commerce and Industry determines that noncompliance with the terms and conditions of the contract under which exemptions are granted has occurred, it shall notify the business entity of the determination. If the violation is not corrected within ninety days, the Board of Commerce and Industry shall hold a hearing to determine whether the contract of exemption should be terminated.

E.(1) All exemptions from taxation granted under contracts entered into under authority of this Chapter shall be listed by the board, and a copy of each such listing shall be submitted to the agencies of the state which collect the taxes from which such exemptions have been granted. Each such collecting agency shall make and maintain a list of all such exemptions in effect. Whenever any exemption, or any part thereof, ceases by reason of a violation of the terms of the contract under which it was granted, or for any other cause, the board shall notify the collecting agencies.

(2) If the collecting agencies receive notice that the exemption, or any part thereof, has ceased by reason of a violation of the terms of the contract under which it was granted after the establishment has already received the exemption, then the amount exempted for the year in which the violation occurred, and for each year thereafter in which the violation is not remedied, shall be considered a tax due as of December thirty-first of the year in which the violation occurred, and for each year thereafter in which an exemption is used and the violation is not remedied and it shall be collected by the collecting agencies in the same manner and subject to the same provisions for the collection of other tax debts.

F. When entering into a contract, the Board of Commerce and Industry shall grant to a manufacturing establishment, headquarters, or warehousing and distribution establishment only such amount of tax exemption or exemptions as is necessary to effect equality in amount between the taxes payable in Louisiana and the taxes which are or would be payable in the state in which such establishment is located or is contemplating locating as determined in this Section.

G. The contract of tax equalization shall, on an annual basis, effect equality in amounts between the taxes payable in Louisiana and the taxes which would have been payable in the competing state. Louisiana Economic Development may make and promulgate such rules and regulations necessary to determine the annual equalization amount.

H. Unless the Department of Revenue for valid written reasons recommends otherwise, exemptions for a new or retained manufacturing establishment shall be granted from state taxes only in the following priority:

(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

(2) The corporation income tax.

(3) Sales and use tax on machinery and equipment to be used in manufacturing.

(4) The sales and use taxes imposed by the state upon materials and supplies necessary for the manufacture or production of the product of the new manufacturing establishment.

(5) Any other taxes imposed by the state to which like businesses are subject.

I.(1) Unless the Department of Revenue for valid written reasons recommends otherwise, exemptions from taxation for a business locating or retaining headquarters in this state shall be granted from state taxes only in the following priority:

(a) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

(b) The corporation income tax.

(c) Sales and use tax on purchases and leases of, and repairs to, machinery and equipment which is used in the on-site operation of the new headquarters facility.

(d) The sales and use tax on purchases of tangible personal property used in the construction of the new headquarters facility.

(e) Any other taxes imposed by the state to which such businesses are subject.

(2) Rules and regulations concerning new headquarters contracts shall be submitted for review to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs in addition to all other legislative oversight which may be required.

J. Unless the Department of Revenue for valid written reasons recommends otherwise, exemptions for a new or retained warehousing and distribution establishment shall be granted from state taxes only in the following priority:

(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

(2) The corporation income tax.

(3) Sales and use tax on purchases and leases of, and repairs to, machinery and equipment which is used in the on-site operation of the warehousing and distribution establishment.

(4) The sales and use tax on purchases of materials and supplies necessary for the on-site operation of the warehousing and distribution establishment.

(5) The sales and use tax on purchases of tangible personal property used in the construction of the warehousing and distribution establishment.

(6) Any other taxes imposed by the state to which like businesses are subject.

K. In no event shall any exemption from ad valorem property taxes be granted under any contract entered into under authority of this Chapter. This exemption applies only to sales and use tax imposed by the state of Louisiana and does not apply to such taxes authorized and levied by any school board, municipality, or other local taxing authority notwithstanding any other provision of law to the contrary, specifically but not exclusively R.S. 47:337.8.

L.(1) Notwithstanding the provisions of any law suspending a sales tax exemption or exclusion, or making it inapplicable, inoperable, and of no effect, or the provisions of any other law to the contrary, the sales and use taxes imposed by the state of Louisiana shall not apply to purchases or leases of airplane equipment, airplane parts, and airplanes by any commuter airline domiciled in the state.

(2) A commuter airline for the purposes of this Subsection is defined as any airline transporting passengers and/or freight on a regularly scheduled basis, with a minimum of twenty flights per week, whose schedule is published in the Official Airline Guide but which has been exempted from the general rate and route regulations of the Civil Aeronautics Board under the provisions of Section 298.11 of Subpart B of Part 298 of Chapter II of Title 14 of the Code of Federal Regulations promulgated under the authority of Sections 1324 and 1386 of Title 49 of the United States Code. A commuter airline is further defined as any airline having ticket counters that are staffed at airports it serves, a reservations office operating at least twelve hours a day, seven days a week, and interline ticket and baggage agreements through the Air Traffic Conference of America.

M. No contracts shall be entered into and no existing contracts may be renewed pursuant to the provisions of this Section after June 30, 2025.

Acts 1966, Ex.Sess., No. 12, §4; Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1987, No. 356, §1; Acts 1987, No. 535, §1; Acts 1987, No. 921, §1; Acts 1989, No. 491, §1; Acts 1990, No. 783, §1, eff. July 24, 1990; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 60, §1; Acts 1998, No. 72, §1, eff. July 2, 1998; Acts 2002, No. 36, §1, eff. June 25, 2002; Acts 2005, No. 403, §1; Acts 2007, No. 389, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

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. § 47:1543 — LA Code / Code revised-statutes / Title 47 / Section 1543
Power to examine the records of third parties
Status: in_force

For the purpose of administering the provisions of this Sub-title, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, in so far as said books, records, papers, vouchers, accounts and documents relate to, bear on, associate with, identify, clarify or disclose, the liability of any person or group made liable for any tax, excise, permit, or license under any Chapter of this Sub-title or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent or employee of such individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do.
La. Rev. Stat. § 47:263 — LA Code / Code revised-statutes / Title 47 / Section 263
Overpayment arising from renegotiation of war contract
Status: in_force

Whenever the computation for any taxable year ending on or after September 1, 1940, of any tax imposed by this Chapter, includes profits, gains or income from a contract or contracts with the United States or any department, agency or instrumentality thereof or from any subcontract or subcontracts thereunder, and after the filing of the return or payment of the tax such profit, gain or income should be redetermined by renegotiation or repricing pursuant to the laws of the United States, upon the showing thereof by the taxpayer by the filing of a claim, the tax for said taxable year shall be recomputed on the basis of such redetermined profit, gain or income, and a credit or refund shall be allowed for any overpayment thereby appearing without regard to whether the settlement in the renegotiation or repricing proceedings was voluntary or involuntary. The period of limitation for claims for refund or credit under this Section shall be the period of limitation provided in R.S. 47:1623 or one year from the date of the final determination in the renegotiation or repricing proceedings, whichever of such periods expires the later; provided that the applicable period may be extended by an agreement in writing between the taxpayer and the collector.
La. Rev. Stat. § 47:1705 — LA Code / Code revised-statutes / Title 47 / Section 1705
Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
Status: in_force

A. All tax recipient agencies of ad valorem taxes of each and every parish of the state of Louisiana, the parish of Orleans excepted, including the police jury, school board, levee district, special districts, municipalities, and all tax recipients of any nature whatsoever of ad valorem taxes, except municipalities which prepare their own tax rolls, are hereby required to furnish the assessor and the legislative auditor the authorizing ordinances or resolutions and the tax rate to be applied to the assessed values for ad valorem tax purposes not later than June first of each year, and not later than September first of each year for such tax recipient agencies in the parish of St. Charles.

B.(1)(a) For any taxing authority with a governing authority membership which is elected by the voters, increases in the millage rate in excess of the rates established as provided by Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the prior year's maximum authorized millage rate may be levied by two-thirds vote of the total membership of a taxing authority without further voter approval but only after a public hearing held in accordance with the open meetings law.

(b)(i) Any taxing authority with a governing authority membership which is not elected by the voters may increase a millage rate in excess of the rates established as provided in Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the prior year's maximum authorized millage rate. Such increased millage shall also be limited to an amount which would increase the ad valorem taxes collected by the taxing authority by no more than two and one-half percent of the collections for the calendar year immediately preceding the year for which the increased millage rate is effective.

(ii) The provisions of this Subparagraph shall not apply to taxing authorities which are special fire protection or fire department districts nor shall they affect the provisions of Article VI, Section 39(A) of the Constitution of Louisiana.

(2) In order to accomplish this result, the following shall be mandatory:

(a) Each tax recipient body shall adopt an ordinance or resolution which shall set forth and designate the adjusted millage rate as required by Article VII, Section 23(B) of the Constitution of Louisiana.

(b) Each tax recipient body shall adopt another separate ordinance or resolution which shall provide for such millage rate increases by two-thirds vote and shall set forth and designate not only the increased millage rate but also the adjusted millage rate as required in Subparagraph (a) above and by Article VII, Section 23(B) of the Constitution of Louisiana.

(c)(i) In addition to any notice requirements provided for in Article VII, Section 23(C) of the Constitution of Louisiana and this Section, any tax recipient body which proposes to hold a public hearing in any tax year for the purpose of levying additional or increased millages on property without further voter approval shall publish, by the date provided for in Item (ii) of this Subparagraph, public notice of the date, time, and place of the hearing. The notice shall contain a statement that the tax recipient body intends to consider at the hearing levying additional or increased millage rates without further voter approval. It shall also contain the following information relating to the proposal for the increased millage sought under the provisions of Paragraph (1) of this Subsection. (aa) An estimate of the amount of tax revenues to be collected in the next tax year from the increased millage as compared to the amount of tax revenue for the current year, and the amount of increase in taxes attributable to the millage increase.

(bb) For purposes of the Internet publication only, the notice shall contain a recitation of the current budget of the taxing authority.

(ii)(aa) The notice shall be published on two separate days, occurring no less than thirty days before the hearing date, in the official journal of the taxing authority, and in another newspaper with a larger circulation within the taxing authority than the official journal of the taxing authority, if there is one. On the first day of publication, the notice shall also be posted on the Internet website of the taxing authority, if such taxing authority maintains an Internet website. The Internet posting shall remain active until such time as the taxing authority has taken action to approve or disapprove, or has abandoned action on, the proposed millage increase.

(bb) Repealed by Acts 2018, No. 75, §2.

(iii) Requirements for the notice required in this Subparagraph shall be prescribed by the Louisiana Tax Commission which requirements shall include:

(aa) Prominent placement in the newspaper in a section other than the classified advertisement or public notice section.

(bb) Formatting in a box with a bolded outline.

(cc) A size of not less than two columns by four inches.

(dd) Print in bold face type.

(iv) The additional publications in the official journal as required by this Subparagraph shall be provided by the official journal at a charge not in excess of the rates assessed and charged for regular commercial advertising.

(v) Failure to timely accomplish such publication shall make the adoption at such a hearing of any resolution or ordinance providing for the adoption of additional or increased millage null, void, and of no effect.

(vi) Each tax recipient body required to publish public notice pursuant to this Subparagraph shall also provide to the assessor in its parish or district as the case may be, the date, time and place of its pending hearing. Each assessor shall maintain a list of each of the pending hearing dates in his parish or district as the case may be and may publish such hearing dates on his website.

(d) In addition to the requirements for publication provided for in this Subparagraph, the tax recipient body shall issue a press release to newspapers with substantial distribution within the parish of the tax recipient's jurisdiction and to area broadcast media.

(e) The provisions of Subparagraphs (B)(2)(c) and (d) of this Section shall not apply in the parish of Rapides.

(f) In the event of cancellation or postponement of a public hearing which was scheduled for the consideration of a proposal to levy additional or increased millages on property as provided in this Subsection, or in the event that such a proposal was considered at the public hearing without action or vote, then any future public hearing to consider such proposal shall be advertised and publicized as required in this Subsection, except that no newspaper advertisement shall be required.

C. In order for the taxing bodies to comply with the requirements hereof, each assessor shall furnish to the taxing authorities in his parish by May 1 of each year that reassessment occurs a statement showing the assessed value of taxable property that appeared on the tax roll of the prior year before and after reassessment and application of changes in the homestead exemption.

D. In order to carry out the mandate of Article VII, Section 23(B) of the Constitution of Louisiana, the legislative auditor is hereby authorized and required to review the millages levied by each tax recipient body in each year that reassessment occurs to determine whether the millages levied are in compliance with the provisions of this Section and the constitution. The legislative auditor is also authorized and required to review the millages levied by each tax recipient body in each year in which an increase in millage is made by a two-thirds vote of the total membership of the taxing authority under the provisions of Article VII, Section 23(C) of the Constitution of Louisiana, to determine whether the millage levied is in compliance with the provisions of this Section and the Constitution. The auditor shall order changes in the amount of millage levied if the auditor determines thereafter that a mathematical error or mathematical errors have been made in the calculation of the adjustment of millages as required by this Section and the Constitution of Louisiana.

Acts 1965, No. 91, §1. Amended by Acts 1968, No. 428, §1; Acts 1978, No. 1, §2, eff. May 3, 1978; Acts 1979, No. 600, §1; Acts 1981, No. 433, §1; Acts 1981, Ex.Sess., No. 28, §1, eff. Nov. 19, 1981; Acts 1986, No. 1032, §1, eff. July 17, 1986; 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 2005, No. 143, §1; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2009, No. 498, §1; Acts 2009, No. 528, §1; Acts 2010, No. 1027, §1, eff. July 8, 2010; Acts 2012, No. 539, §1; Acts 2014, No. 314, §1, eff. May 28, 2014; Acts 2018, No. 75, §§1, 2; Acts 2021, No. 390, §1, eff. see Act.
La. Rev. Stat. § 47:322.30 — LA Code / Code revised-statutes / Title 47 / Section 322.30
Disposition of certain collections in the cities of Shreveport and Bossier City
Status: in_force

A. Notwithstanding any provision of law to the contrary, the avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the cities of Shreveport and Bossier City under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all 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 one-half of the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Shreveport-Bossier City Visitor Enterprise Fund".

B. The monies deposited pursuant to this Section in the Shreveport-Bossier City Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Shreveport-Bossier Convention and Tourist Bureau for the purpose of promoting and enhancing tourism activities, and for supporting all other activities consistent with the authorized mission of such commission.

C. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 2011, No. 378, §1, eff. July 1, 2011; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:224 — LA Code / Code revised-statutes / Title 47 / Section 224
Insurance companies other than life or mutual
Status: in_force

A. Computation of tax. The tax on insurance companies other than life or mutual, shall be computed upon the net income from sources within the State of Louisiana.

B. Definition of income, etc. In the case of an insurance company subject to the tax imposed by this Section:

(1) "Gross income" means the sum of

(a) the combined gross amount earned during the taxable year, from investment income and from underwriting income as provided in this Subsection, computed on the basis of the underwriting and investment exhibit of the annual statement approved by the National Convention of Insurance Commissioners, and

(b) gain during the taxable year from the sale or other disposition of property, and

(c) all other items constituting gross income under R.S. 47:42 through 47:53;

(2) "Net income" means the gross income as defined in Paragraph (1) of this Subsection, less the deductions allowed by Subsection C of this Section;

(3) "Investment income" means the gross amount of income earned during the taxable year from interest, dividends, and rents, computed as follows: To all interest, dividends, and rents received during the taxable year, add interest, dividends, and rents due and accrued at the end of the taxable year, and deduct all interest, dividends, and rents due and accrued at the end of the preceding taxable year;

(4) "Underwriting income" means the premiums earned on insurance contracts during the taxable year less losses incurred and expenses incurred;

(5) "Premiums earned on insurance contracts during the taxable year" means an amount computed as follows: From the amount of gross premiums written on insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. To the result so obtained add unearned premiums on outstanding business at the end of the preceding taxable year and deduct unearned premiums on outstanding business at the end of the taxable year;

(6) "Losses incurred" means losses incurred during the taxable year on insurance contracts, computed as follows: To the losses paid during the taxable year, add salvage and reinsurance recoverable outstanding at the end of the preceding taxable year, and deduct salvage and reinsurance recoverable outstanding at the end of the taxable year. To the result so obtained, add all unpaid losses outstanding at the end of the taxable year, and deduct unpaid losses outstanding at the end of the preceding taxable year;

(7) "Expenses incurred" means all expenses shown on the annual statement approved by the National Convention of Insurance Commissioners, and shall be computed as follows: To all expenses paid during the taxable year, add expenses unpaid at the end of the taxable year, and deduct expenses unpaid at the end of the preceding taxable year. For the purpose of computing the net income subject to the tax imposed by this Section, there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by Subsection C of this Section.

C. Deductions allowed. In computing the net income of an insurance company subject to the tax imposed by this Section, there shall be allowed as deductions:

(1) All ordinary and necessary expenses incurred, as provided in R.S. 47:62;

(2) All interest as provided in R.S. 47:54;

(3) Taxes as provided in R.S. 47:55;

(4) Losses incurred as defined in Paragraph (B)(6) of this Section;

(5) Losses sustained during the taxable year from the sale or other disposition of property;

(6) Bad debts in the nature of agency balances and bills receivable ascertained to be worthless and charged off within the taxable year;

(7) The amount received as dividends from corporations as provided in R.S. 47:63;

(8) The amount of interest earned during the taxable year upon obligations of a state, territory, or any political subdivision thereof, or the District of Columbia, or the federal government, or any of its possessions, or obligations of a corporation organized under an act of the Congress of the United States, if such corporation is an instrumentality of the United States;

(9) A reasonable allowance for the exhaustion, wear and tear of property, as provided in R.S. 47:65.

D. Repealed by Acts 1968, No. 106, §10.

E. Double deductions. Nothing in this Section shall be construed to permit the same item to be deducted twice.

Amended by Acts 1968, No. 106, §7.
La. Rev. Stat. § 47:338.134 — LA Code / Code revised-statutes / Title 47 / Section 338.134
Vermilion Parish School Board; authority to levy and collect additional sales and use tax
Status: in_force

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

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

C. The proceeds of the tax shall be dedicated and may be used for the purposes of acquiring, constructing, improving, operating, and maintaining public school facilities of the Vermilion Parish School Board and for any lawful purposes of said school board as set forth in the proposition or propositions submitted at an election held in the parish in accordance with Subsection D. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

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

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

Acts 1999, No. 293, §1, eff. June 11, 1999; Redesignated from R.S. 33:2737.72 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:8005 — LA Code / Code revised-statutes / Title 47 / Section 8005
Board of directors; appointment; tenure; compensation
Status: in_force

A. The board of directors of a corporation shall consist of not less than five nor more than nine members appointed and qualified as follows:

(1) The executive officer of such parish or municipality or his designee; one state senator or his designee who must represent a senatorial district within which the parish or municipality is located, to be appointed by the majority vote of all state senators representing such parish or municipality, and one state representative, or his designee, who must represent the district in which such parish or municipality is located, to be appointed by the majority vote of all state representatives representing such parishes or municipalities; all of whom shall be ex officio members of the board of directors and all of whom shall have full voting rights on any matters before the board.

(2) Not less than two nor more than six citizens and residents of the parish or municipality appointed by the executive officer of such parish or municipality subject to the approval of the governing body, all of whom shall be of the full age of majority and registered voters of such parish or municipality. The executive officer shall designate one of the citizens and residents to serve as the initial chairman of the board of directors.

B.(1) The chairman of the board of directors shall be appointed for a term of seven years from the effective date of his appointment. Of the remaining non-ex officio directors, one shall serve an initial term of six years from the effective date of his appointment, and the others shall serve an initial term of five years from the effective date of their appointment. Thereafter, the non-ex officio directors of a corporation shall serve for a term of five years or until their respective successors are appointed and qualified, provided, however, that no director shall continue to serve on the board after he ceases to be a resident of the parish or municipality. If at any time there is a vacancy in the membership of the board of directors by reason of death, resignation, disqualification or otherwise, such vacancy shall be filled for the unexpired term in the same manner as the original appointment.

(2) As an alternative to the appointment of a board of directors for the corporation as provided in Subsection A of this Section, the governing body may, at the time of the adoption of an ordinance or resolution under R.S. 47:8004(B), or at any time thereafter by adoption of an ordinance or resolution declare that the board of directors of the corporation shall consist of those individuals who are serving, from time to time, as the duly elected members of the governing body, the executive officer of the parish or municipality and the state senator and representative, or their designee, as provided in Paragraph (A)(1) of this Section.

(3) Directors appointed pursuant to this Subsection shall be ex officio and shall have full voting rights on any matters before the board.

C. The non-ex officio directors of a corporation may receive such salary as may be set by the board. The ex officio directors shall receive no salary. All directors may be entitled to reimbursement for their actual and necessary expenses incurred in the performance of their duties as directors, provided, however, that no expenses incurred for purposes of travel beyond the borders of the state of Louisiana shall be reimbursed unless previously authorized by the board of directors.

Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.
La. Rev. Stat. § 47:1451 — LA Code / Code revised-statutes / Title 47 / Section 1451
Waiver of penalties
Status: in_force

A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or any other provision of law, the state collector may waive or remit the whole or any part of any penalty provided for taxes administered by the state collector.

B. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector.

C. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review the state collector's discretionary functions related to penalties, including the denial of the waiver of any penalty due, provided that nothing in this Section shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning whether a penalty is actually due under the relevant facts and applicable law.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:6036 — LA Code / Code revised-statutes / Title 47 / Section 6036
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. § 47:244 — LA Code / Code revised-statutes / Title 47 / Section 244
Computation of net apportionable income from Louisiana sources
Status: in_force

A. From the total gross apportionable income, as provided in R.S. 47:242(2), there shall be deducted all expenses, losses and other deductions except federal income taxes, allowable under this Chapter, which are directly attributable to such income, and there also shall be deducted a ratable portion of allowable deductions, except federal income taxes, which are not directly attributable to any item or class of gross income. The remainder shall be the total net apportionable income (or loss).

B. The net apportionable income derived from sources in this state shall be computed by multiplying the total net apportionable income by the Louisiana apportionment percent determined in accordance with the provisions of R.S. 47:245.

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

(1) Produced by the taxpayer in Louisiana,

(2) Purchased by the taxpayer from non-affiliated sources within or without this state,

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

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

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

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

F. Whenever there is a contest between the taxpayer and the collector as to whether the separate accounting method or the apportionment method should be used, the burden shall be upon him who urges the use of the separate accounting method to show that the apportionment method produces a manifestly unfair result.

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

Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §8; Acts 1973, Ex.Sess., No. 8, §1; Acts 1986, No. 688, §1, eff. July 8, 1986.