La. Rev. Stat. § 47:338.52 — LA Code / Code revised-statutes / Title 47 / Section 338.52
Tax authorized; rate
Status: in_force

A. Any parish of the state is hereby authorized to levy and collect an additional sales and use tax outside of municipal limits not in excess of one percent in addition to the sales tax authorized to the parish on the effective date of this Section. The area in which said tax is to be collected shall be designated as a sales tax district, that shall constitute a political subdivision of the state and that shall be created by the governing authority of the parish prior to the calling of the election provided for herein.

B. In accordance with the provisions of Section 29(B) of Article VI of the Louisiana Constitution, the additional sales and use tax may exceed the limitation provided for in Section 29(A) of Article VI of the Louisiana Constitution by the amount authorized herein.

C. The additional tax authorized herein may be levied in areas of the parish outside of municipal limits by ordinance only after the question of the imposition of the tax has been submitted to the qualified electors of the parish who reside in the area where the tax is to be imposed, at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.

D. The additional tax authorized herein shall not apply to:

(1) The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this state of drugs prescribed by a physician or dentist, orthotic and prosthetic devices, and wheelchairs prescribed by physicians for personal consumption or use.

(2) The sale or purchase of any ostomy, ileostomy or colostomy device or any other appliance, including catheters, or related item which is required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste.

(3) Patient aids prescribed by a physician for home use.

(4) Food sold for preparation and consumption in the home, including by way of extension and not of limitation:

(a) Bakery products.

(b) Dairy products.

(c) Soft drinks.

(d) Fresh fruits and vegetables.

(e) Package foods requiring further preparation by the purchaser.

(f) Sales of meals furnished:

(1) To the staff and students of educational institutions, including kindergartens.

(2) The staff and patients of hospitals.

(3) The staff, inmates, and patients of mental institutions.

(4) Boarders of rooming houses; and

(5) Occasional meals furnished in connection with or by educational, religious, or medical organizations, if the meals are consumed on the premises where purchased; however, sales by any of the above institutions or organizations in facilities open to outsiders or to the general public are not exempt from the tax authorized by this Section. Food sales by restaurants, drive-ins, snack bars, candy and nut counters; private clubs, and sales made by an establishment not specifically exempted elsewhere, who furnish facilities for the consumption of food on the premises, are not exempt from the tax authorized by this Section.

E. Any sales tax district created in Jefferson Parish pursuant to the provisions of this Section may include any municipality in the parish if the governing authority of the municipality passes a resolution of no objection to being included in the sales tax district. The additional tax authorized by this Section may be levied in the district only after the question of the imposition of the tax has been submitted to the qualified electors who reside in the area where the tax is to be imposed, at an election conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.

F. Any sales tax district located in Jefferson Parish may fund its sales tax revenues into bonds in the manner provided for parishes in R.S. 47:338.48 through 338.78.

Added by Acts 1983, No. 701, §1. Acts 1984, 1st Ex. Sess., No. 1, eff. March 27, 1984; Redesignated from R.S. 33:2721.4 pursuant to Acts 2011, No. 248, §4.

{{NOTE: SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}
La. Rev. Stat. § 47:1413 — LA Code / Code revised-statutes / Title 47 / Section 1413
Rules and regulations
Status: in_force

A. In all other matters regarding the conduct of its hearings, the board may prescribe and promulgate rules and regulations not inconsistent with law or the provisions of this Chapter. Upon promulgation, the rules and regulations shall be binding upon parties litigant in any cause over which the jurisdiction of this board shall extend.

B. Rules related to the establishment of fees chargeable for filings and for services rendered by the board shall be subject to review, suspension, or veto pursuant to R.S. 49:966, 967, 969, and 970.

C. The rules and regulations of the board shall be annually reviewed, and may be revised as necessary to provide relative to a prompt adjudication of cases filed against local collectors.

D. By rule promulgated pursuant to this Section, the board may require that in any notice regarding a right to an appeal to the board, the collector shall include any certified or registered mail tracking number for the notice as well as the board's contact information, in a form specified by the board. The failure to include this information shall not extend the time within which any party may file an appeal with the board.

E. Notwithstanding any other provision of law to the contrary, the board may issue orders in the same manner as a district court in the exercise of its jurisdiction or to effectuate its jurisdiction under this Chapter. Any standing orders generally applicable to all cases, including those related to the timeliness and methods of filing, shall be published on the board's website.

Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:1581 — LA Code / Code revised-statutes / Title 47 / Section 1581
Prescription of assessments as judgments
Status: in_force

Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.
La. Rev. Stat. § 47:302.26 — LA Code / Code revised-statutes / Title 47 / Section 302.26
Disposition of certain collections in St. Tammany 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 St. Tammany Parish under this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "St. Tammany Parish Fund".

B. The monies in the St. Tammany Parish Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for use as provided in this Section. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. Beginning Fiscal Year 2012-2013, monies in the fund shall be subject to annual appropriation by the legislature and shall be allocated as follows:

(1) St. Tammany Parish Tourist and Convention Commission, twenty-five percent.

(2) St. Tammany Parish Development District, forty-five percent.

(3) Harbor Center District, nine percent.

(4) Recreation District No. 1 of St. Tammany Parish, nine percent.

(5)(a) St. Tammany Parish Government, twelve percent.

(b) The twelve percent allocation as provided for in Subparagraph (a) of this Paragraph shall be dedicated solely and exclusively for improvements, operations, and maintenance of Camp Salmen Nature Park, the East St. Tammany Fishing Pier and Tammany Trace, distributed each year in amounts within the sole discretion of the St. Tammany Parish Government.

Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2006, No. 658, §1, eff. July 1, 2006; Acts 2012, No. 465, §1, eff. July 1, 2012; Acts 2018, No. 661, §2A; Acts 2019, No. 182, §2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:9054 — LA Code / Code revised-statutes / Title 47 / Section 9054
Content of retailer contracts; contract cancellation by president
Status: in_force

A. Any contract executed by the corporation pursuant to this Subtitle shall specify the reasons for which any contract may be cancelled, suspended, revoked, or terminated by the corporation, which reasons shall include but not be limited to:

(1) Commission of a violation of this Subtitle or administrative regulations adopted pursuant thereto.

(2) Failure to accurately account for lottery tickets, revenues, or prizes as required by the corporation.

(3) Commission of any fraud, deceit, or misrepresentation.

(4) Insufficient sale of tickets.

(5) Conduct prejudicial to public confidence in the lottery.

(6) The vendor filing for or being placed in bankruptcy or receivership.

(7) Any material change in any matter considered by the corporation in executing the contract with the retailer.

(8) Failure to meet any of the objective criteria established by the board pursuant to this Subtitle.

B. If, in the discretion of the president, cancellation, denial, revocation, suspension, or rejection of renewal of a lottery retailer contract is in the best interests of the lottery, the public welfare, or the state of Louisiana, the president may cancel, suspend, revoke, or terminate, after notice and a hearing, any contract issued pursuant to this Subtitle. Such contract may, however, be temporarily suspended by the president without prior notice, pending any prosecution, hearing, or investigation, whether by a third party or by the president. A contract may be suspended, revoked, or terminated by the president for any one or more of the reasons enumerated in this Section.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:306.1 — LA Code / Code revised-statutes / Title 47 / Section 306.1
Collection from interstate and foreign transportation dealers
Status: in_force

Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, may, at their option under rules and regulations prescribed by the collector, register as dealers and pay the taxes imposed by R.S. 47:302 A on the basis of the formula hereinafter provided.

Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302 A at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the collector. Thereafter, on or before the 20th day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due.

Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.

Added by Acts 1956, No. 438, §1. Amended by Acts 1958, No. 440, §1.
La. Rev. Stat. § 47:287.93 — LA Code / Code revised-statutes / Title 47 / Section 287.93
Computation of net allocable income from Louisiana sources
Status: in_force

A. Allocation of items of gross allocable income. Items of gross allocable income or loss shall be allocated directly to the states within which such items of income are earned or derived, as follows:

(1) Rents and royalties from immovable or corporeal movable property shall be allocated to the state where such property is located at the time the income is derived.

(2) If the corporation elects to pay tax on interest income as provided in R.S. 47:287.738(F)(2), interest received by the corporation, shall be allocated to the state in which the securities or credits producing such income have their situs, which shall be at the business situs of such securities or credits if they have been so used in connection with the taxpayer's business as to acquire a business situs, or in the absence of such a business situs, shall be at the commercial domicile of the taxpayer, provided that interest on securities and credits having a situs in Louisiana received by a corporation from another corporation which is controlled by the former through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which the real and tangible personal property of the controlled corporation is located, on the basis of the ratio of the value of such property located in Louisiana to the total value of such property within and without the state.

(3) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes, and other similar intangible rights shall be allocated to the state or states in which such rights are used. A mineral lease, royalty interest, oil payment, or other mineral interest shall be allocated to the state in which the property subject to such mineral interest is situated.

(4) Income from construction, repair, or other similar services shall be allocated to the state in which the work is done.

(5) For purposes of this Part only, estates, trusts, and partnerships having a corporation as a member or beneficiary shall compute, allocate, and apportion their income or loss within and without this state in accordance with the processes and formulas prescribed by this Part, and the share of any corporation member or beneficiary in the net income or loss from sources in this state so computed shall be allocated to this state in the return of such corporation.

B. Net allocable income. Net allocable income or loss is computed by subtracting the following from Louisiana gross allocable income:

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

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

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 53, §1; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.

NOTE: SEE ACTS 1987, NO. 53, §2.
La. Rev. Stat. § 47:818.15 — LA Code / Code revised-statutes / Title 47 / Section 818.15
Use subject to refund of taxes paid
Status: in_force

A. End users who purchase tax-paid gasoline or diesel fuel have the right to apply for a refund of applicable fuel taxes in the following circumstances:

(1) Contract drivers of all privately owned school buses transporting Louisiana students may qualify for a refund of three-fourths of the gasoline or diesel fuel tax provided for in this Subpart. This refund shall extend to all contract school buses transporting Louisiana students in public and nonpublic schools regardless of whether such students are preschool, elementary, secondary, or postsecondary students; however, this refund shall not extend to commercial buses that transport students only incidentally as a part of the operator's regular business. Claims for refund shall be submitted annually by the first day of August on forms provided by the secretary and shall list the taxes paid during the academic school year ending no later than June 30 of the year in which the claim is being filed. The reimbursement provided for in this Paragraph shall be paid from the Parish Transportation Fund allocable to the parish from which the reimbursement is claimed.

(2) Gasoline used for operating or propelling aircraft; for operating or propelling any commercial fishing boat or any vehicle used by a licensed fisherman in the administration of business associated with commercial fishing; any boat used to transport children to or from school; any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops when the requirements of R.S. 47:1681 et seq. have been met.

(3) Any gasoline blend stock not used by any person to produce gasoline when such person establishes that the ultimate use of such gasoline blend stock is not to produce gasoline; however, prior to purchasing the gasoline blend stock, the user must:

(a) Make an application on forms prescribed by the secretary, stating the purposes for which such blend stock will be used.

(b) Receive approval from the secretary.

(c) Comply with the requirements established by the secretary for filing a claim for refund of the fuel taxes paid.

(4) Undyed diesel fuel used for nontaxable purposes when dyed diesel fuel is not available; however, prior to purchasing the undyed diesel fuel, the user must:

(a) Make an application on forms prescribed by the secretary, stating the purposes for which such fuel will be used.

(b) Receive approval from the secretary.

(c) Furnish a copy of the secretary's approval to his vendor prior to purchasing the fuel.

(d) Comply with the requirements established by the secretary for filing a claim for refund of the fuel taxes paid.

(5) Undyed diesel fuel used in any vehicle utilized by a licensed commercial fisherman in the administration of business associated with commercial fishing when the requirements of the secretary for making a claim have been met.

B. The secretary shall prescribe the time and the manner in which a claim for refund of taxes may be made.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.
La. Rev. Stat. § 47:1417 — LA Code / Code revised-statutes / Title 47 / Section 1417
Recusal; board members
Status: in_force

A. In accordance with the provisions of the Code of Civil Procedure, a board member may voluntarily recuse himself and withdraw from any proceeding in which he cannot accord a fair and impartial hearing or consideration.

B.(1) Any party may also request the recusal of a board member by filing a motion for recusal promptly upon learning of the basis for the disqualification, stating with particularity the grounds upon which it is claimed that a fair and impartial hearing cannot be accorded.

(2) The issue shall be determined promptly by the remaining board members in accordance with the rules of the Code of Civil Procedure concerning the recusal of district judges.

C.(1) Upon the entry of an order of recusal concerning a board member or members, the remaining board members may hear and decide the case, or the chairman may assign the case to be heard in accordance with R.S. 47:1403(B)(2), and the board member acting as hearing judge shall render the judgment of the board.

(2) If all board members are recused, the chairman shall promptly notify the chief justice of the Louisiana Supreme Court, who shall appoint a retired judge to adjudicate the case as a hearing judge ad hoc for the board and to render the judgment of the board in the matter. For purposes of this Subsection, any person who has held office as a judge pursuant to Article V, Section 22 of the Constitution of Louisiana may be appointed. The retired judge shall be compensated pursuant to R.S. 11:1384 as for a district court from funds available to the board, and these expenses may be assessed as costs.

(3) Upon entry of an order of recusal concerning a case in the Local Tax Division, the case shall be reassigned to be heard by an ad hoc judge appointed by the supreme court pursuant to R.S. 47:1403(A)(5) with any other board member eligible for that appointment in accordance with this Subsection, or, upon a joint motion of all parties, it may either be heard pursuant to Paragraph (1) of this Subsection or be transferred to the district court of proper venue.

D. Notwithstanding any provision of law to the contrary, including Chapter 15 of Title 42 of the Louisiana Revised Statutes of 1950, as amended, if any member of the board is recused from a case pursuant to this Section, he may continue to serve as a member of the board while the remainder of the board adjudicates a taxpayer's appeal or claim, but the board member shall have no participation or involvement in any case in which he is recused.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2024, No. 307, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:48 — LA Code / Code revised-statutes / Title 47 / Section 48
Exclusion from gross income; interest on Louisiana state or local government obligations
Status: in_force

The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be included in gross income.
La. Rev. Stat. § 47:2148 — LA Code / Code revised-statutes / Title 47 / Section 2148
Movable property; payment of taxes by party taking possession
Status: in_force

A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial or court officer or functionary takes possession of movable property, he shall pay at once all the taxes that may be due or may become due upon the same, and if he fails to do so, he shall become responsible personally upon his bond for the payment of the same. He shall file with his provisional and final accounts in the case or proceeding a certificate of the tax collector showing that all taxes upon such property seized or administered have been paid, and in the event of failure to do this, he shall not be discharged upon his official bond.

B. The tax collector shall also have the right to proceed by rule at any time in the court having custody of movable property or the proceeds thereof to compel such sheriff, constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the property, without waiting for proceedings on final account or tableau of distribution.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.

NOTE: Redesignated from R.S. 47:2147.
La. Rev. Stat. § 47:463.154 — LA Code / Code revised-statutes / Title 47 / Section 463.154
Special prestige license plate; "Feeding Hope"
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 "Feeding Hope" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall design the plates, which shall be of a color and design selected by the Louisiana Food Bank Association, Incorporated, provided that it is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Food Bank Association, Incorporated, or its successor organization. The monies received from the royalty fees shall be used solely for the purposes of funding nonprofit efforts.

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

Acts 2011, No. 239, §1.
La. Rev. Stat. § 47:1872 — LA Code / Code revised-statutes / Title 47 / Section 1872
Louisiana Tax Commission, additional powers and duties
Status: in_force

A. For the purpose of this Part the commission may:

(1) Guarantee the loan of money, subject to the limitation prescribed herein and upon such other terms and conditions as the commission may prescribe, to the assessors of this state. Participation on the part of the commission shall not exceed one hundred per centum of the total amount of the loan made to the borrower for any purpose herein authorized or one hundred per centum of the total balance of the loan at the time of borrower's default, if any, whichever is the lesser;

(2) Enter into contracts with any federal agency, federally insured financial institution or bank authorized to do business in Louisiana upon such terms as may be agreed to, to provide for the administration by such agency, institution or bank of any loan plan guaranteed by the commission, including applications therefor and terms and repayment thereof, and to establish the conditions for payment by the commission of the guarantee on any loan;

(3) Collect loans guaranteed by the commission on which the commission has met its guarantee obligations; and

(4) Perform such other acts as may be necessary or appropriate to carry out effectively the objects and purposes of the commission under this Part.

B. Prior to the guarantee of any loan, the commission shall adopt rules and regulations, not inconsistent with the provisions of this Part, governing any other matters relating to the activities of the commission under the provisions of this Part.

Such rules and regulations shall include, but are not limited to, the following:

(1) To require a full disclosure of relationships of the borrower and the proposed lender with all state officials and with employees and members of the Louisiana Tax Commission.

(2) To submit its guarantee and collection procedures to the commissioner of financial institutions for his recommendations and approval.

(3) To require that all tax recipient bodies share equally in the cost of reappraisal with the state.

(4) To withhold distribution of the additional three million dollars of the state's share until all tax recipient bodies have participated in an amount equal to the original distribution of three million dollars as provided for in Act 701 of the 1976 Regular Session.

(5) To adopt loan application and processing procedures.

(6) To require that the lending institution be a fiscal agency of the parish as provided for in Part I and Part II of Chapter 7 of Title 39 of the Louisiana Revised Statutes of 1950.

C. The commission shall report to the State Bond Commission the total amount of loans guaranteed under the provisions of this Part each month during the first year and the amounts outstanding each quarter thereafter.

Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:641 — LA Code / Code revised-statutes / Title 47 / Section 641
Delinquent tax
Status: in_force

The tax provided by this Part shall become delinquent after the date fixed for each monthly report to be filed in the office of the collector, and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title. 1

Amended by Acts 1958, Ex.Sess., No. 2, §5.

1 R.S. 47:1501 et seq.
La. Rev. Stat. § 47:4352 — LA Code / Code revised-statutes / Title 47 / Section 4352
Program administration
Status: in_force

There is hereby established a program to implement the exemption provided by Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be implemented and administered by Louisiana Economic Development, which shall adopt and promulgate such rules as are necessary for the administration of the program in compliance with the Administrative Procedure Act except that the department may promulgate such rules only after approval of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs meeting jointly within sixty days of publication of such proposed rules in the Louisiana Register.

Acts 2012, No. 499, §1, eff. Jan. 1, 2013; Acts 2013, No. 220, §21, eff. June 11, 2013.
La. Rev. Stat. § 47:3205 — LA Code / Code revised-statutes / Title 47 / Section 3205
Rules and regulations
Status: in_force

Louisiana Economic Development may make and promulgate such rules and regulations consistent with the provisions of this Chapter, as are necessary to carry out the provisions of this Chapter.

Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. 381, §1; Acts 1989, No. 491, §1; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:1674 — LA Code / Code revised-statutes / Title 47 / Section 1674
Exemption from claim for taxes on retirement benefits by another state
Status: in_force

A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan.

B. A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state owned by a resident of this state.

C. For the purposes of this Section, "pension or other retirement plan" includes:

(1) An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual.

(2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.

(3) An individual retirement account.

Acts 1993, No. 562, §1.
La. Rev. Stat. § 47:1925.12 — LA Code / Code revised-statutes / Title 47 / Section 1925.12
Jefferson Davis Parish Assessment District; automobile expense allowance
Status: in_force

In the Jefferson Davis Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage.

Acts 2015, No. 252, §1, eff. June 29, 2015.
La. Rev. Stat. § 47:338.118 — LA Code / Code revised-statutes / Title 47 / Section 338.118
Certain parish school boards, authority to levy additional sales and use tax
Status: in_force

A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect an additional sales and use tax not to exceed one-half percent within the parish.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.

C. The sales and use tax so levied shall be imposed by ordinance of the parish school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; however, the ordinance imposing said tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax. The tax authorized pursuant to the provisions of this Section shall be levied for a period not to exceed ten years.

D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.

Acts 1992, No. 997, §1, eff. July 9, 1992; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.56 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:144 — LA Code / Code revised-statutes / Title 47 / Section 144
Unadjusted basis; gift or transfer in trust before January 1, 1934
Status: in_force

If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.
La. Rev. Stat. § 47:1951 — LA Code / Code revised-statutes / Title 47 / Section 1951
Property subject to ad valorem taxation
Status: in_force

All property situated within the state, except such as is expressly exempted from taxation by law, shall be subject to taxation on the basis of the assessed valuation thereof.

Property, not otherwise exempt from taxation, of all nonresident persons, firms, corporations, partnerships, associations, or companies is hereby declared subject to assessment and taxation, in the same manner as all other property in the state.

Notes, judgments, accounts, and credits of non-resident persons, firms, corporations, partnerships, associations, or companies doing business in the state, originating from the business done in this state, are property with its situs within this state; provided this paragraph shall not affect the levying, assessing, and collecting of taxes upon fire, life, or other insurance companies.

H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S. eff. May 11, 1994.
La. Rev. Stat. § 47:1438 — LA Code / Code revised-statutes / Title 47 / Section 1438
Date judgment becomes final
Status: in_force

For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstances:

(1) Upon the expiration of the time allowed for filing a motion for review, if no such motion has been duly filed within such time.

(2) If a motion for review of a judgment of the board by the applicable appellate court is timely filed with the board, the judgment of the board or subsequent judgment of the appellate court shall become final in the same manner, and at the same time, as provided for in civil matters under the Code of Civil Procedure.

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:463.47.1 — LA Code / Code revised-statutes / Title 47 / Section 463.47.1
Special prestige license plate; "Military Order of the Purple Heart First Responder Program"
Status: in_force

A. The provisions of the Section shall be applicable to "Military Order of the Purple Heart First Responder" recipients.

B. Notwithstanding the provisions of R.S. 47:463(A)(3)(b), the secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be used in lieu of a regular motor vehicle registration license plate on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application to any recipient of the "Military Order of the Purple Heart First Responder" award. The "Military Order of the Purple Heart First Responder Program" special prestige plate shall bear a likeness of the award centered on the left side of the license plate.

C. The fee for the license plate shall be 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.

D. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another.

E. Except as otherwise provided for in this Subsection, each special prestige license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued pursuant to this Section may retain a license plate issued pursuant to this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A special prestige license plate transferred pursuant to this Subsection to a surviving spouse shall be returned to the secretary upon death or remarriage of the surviving spouse.

Acts 2018, No. 551, §1.
La. Rev. Stat. § 47:1505 — LA Code / Code revised-statutes / Title 47 / Section 1505
Collector's bond
Status: in_force

The collector shall give bond in favor of the governor of the state, or his successor in office, in the sum of seventy-five thousand dollars ($75,000.00), conditioned on the faithful performance of the duties imposed on him by this Sub-title. The premium on this bond shall be paid out of the appropriation made for the expenses of the department of revenue. The bond shall be approved by the governor, and shall be filed in the office of the state auditor.
La. Rev. Stat. § 47:1679 — LA Code / Code revised-statutes / Title 47 / Section 1679
Paid preparers; required information on returns, reports, claims for refund, and other claims
Status: in_force

A.(1) Any return, report, claim for refund, or other claim prepared by a paid preparer shall be signed by the preparer and shall bear the preparer's preparer tax identification number, federal employer identification number, or Louisiana Department of Revenue account number.

(2)(a) Any person who is a paid preparer with respect to any return, report, claim for refund, or other claim who fails to sign the return, report, claim for refund, or other claim or provide one of the identification numbers required by this Section shall pay a penalty of fifty dollars for each failure to sign and for each failure to provide one of the required identification numbers unless it can be shown that the failure was due to reasonable cause.

(b) The penalty that may be imposed on a paid preparer pursuant to this Section for returns, reports, claims for refund, and other claims filed during any calendar year shall not exceed twenty-five thousand dollars.

(c) The penalty provided for by this Section shall be an obligation to be assessed, collected, and enforced against the paid preparer in the same manner as if it were a tax due.

B. This Section shall apply to any return, report, claim for refund, or other claim prepared by a paid preparer as follows:

(1) For income taxes, all taxable periods ending on or after June 30, 2018, and filed on or after January 1, 2019.

(2) For corporation franchise tax, all taxable periods ending on or after June 30, 2018, and filed on or after June 30, 2019.

(3) For taxes other than income and corporation franchise taxes, all taxable periods beginning on or after July 1, 2018.

(4) For any return, report, claim, or other filing not included in Paragraphs (1) through (3) of this Subsection, all filed on or after January 1, 2019.

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

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

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

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

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

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

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

Acts 2018, No. 525, §1, eff. July 1, 2018.
La. Rev. Stat. § 47:9070 — LA Code / Code revised-statutes / Title 47 / Section 9070
Sale to minors
Status: in_force

A.(1) No lottery retailer and no agent, associate, employee, representative, or servant of any such person shall sell a lottery ticket to any person under the age of twenty-one years, unless the person submits any one of the following forms of identification which establish the age of the person as twenty-one years or older:

(a) A valid, current, Louisiana driver's license which contains a photograph of the person presenting the driver's license.

(b) A valid, current, driver's license of another state which contains a photograph of the person and birth date of the person submitting the driver's license.

(c) A valid, current, special identification card issued by the state of Louisiana pursuant to R.S. 40:1321 containing a photograph of the person submitting the identification card.

(d) A valid, current, passport or visa issued by the federal government or another country or nation that contains a permanently attached photograph of the person and the date of birth of the person submitting the passport or visa.

(e) A valid, current, military or federal identification card issued by the federal government containing a photograph of the person and date of birth of the person submitting the identification card.

(2) Each form of identification listed in Paragraph (1) must on its face establish the age of the person as twenty-one years of age or older, and there must be no reason to doubt the authenticity or correctness of the identification. No form of identification mentioned in Paragraph (1) shall be accepted as proof of age if it is expired, defaced, mutilated, or altered. If the driver's license, state identification card, or lawful identification submitted is a duplicate, the person shall submit additional identification which contains the name, date of birth, and photograph of the person.

(3) An educational institution identification card, check-cashing identification card, or employee identification card shall not be considered as lawful identification for the purposes of this Subsection.

B. Any person who knowingly sells a lottery ticket to a person under twenty-one years of age shall be fined not less than one hundred dollars nor more than five hundred dollars for the first offense and, for each subsequent offense, not less than two hundred dollars or more than one thousand dollars.

C.(1) It is unlawful for any person under twenty-one years of age to purchase a lottery ticket.

(2) Whoever violates the provisions of this Subsection shall be fined not more than one hundred dollars.

(3) Any person apprehended while violating the provisions of this Subsection shall be issued a citation by the apprehending law enforcement officer, which shall be paid in the same manner as provided for the offenders of local traffic violations.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1998, 1st Ex. Sess., No. 146, §2; Acts 1999, No. 523, §1.
La. Rev. Stat. § 47:287.614 — LA Code / Code revised-statutes / Title 47 / Section 287.614
Time and place for filing returns; information concerning federal return; extension of time to file
Status: in_force

A.(1) Returns made on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May following the close of the calendar year. Returns made on the basis of a fiscal year shall be made and filed on or before the fifteenth day of the fifth month following the close of the fiscal year with the secretary at Baton Rouge, Louisiana.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, returns of organizations described in I.R.C. Section 501 made on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of June following the close of the calendar year. Returns made on the basis of a fiscal year shall be made and filed on or before the fifteenth day of the sixth month following the close of the fiscal year with the secretary at Baton Rouge, Louisiana.

B. A taxpayer shall disclose on its Louisiana income tax return the amount of taxable income reported on its federal income tax return for the same taxable year and, when requested by the secretary, shall furnish a true and correct duplicate of its federal income tax return, statement, or report for the same taxable year.

C.(1) Any corporation whose federal income tax return is adjusted by the Internal Revenue Service shall file an amended return within one hundred eighty days of the final determination of such adjustments from the Internal Revenue Service.

(2) For purposes of this Subsection, "final determination" shall mean any of the following:

(a) The taxpayer's execution of federal Form 870, or its equivalent, agreeing to the final and complete disposition of all deficiencies or overassessments. If the agreement is subject to final approval by the Internal Revenue Service, the Joint Committee on Taxation, or the United States Department of Justice, the agreement shall be considered final when the taxpayer receives a copy of the agreement executed by the government.

(b) The expiration of the statutory time period to petition the United States Tax Court for a redetermination of the notice of deficiency.

(c) The execution of a signed closing agreement between the taxpayer and the Internal Revenue Service pursuant to Section 7121 of the Internal Revenue Code, that results in a final determination of all items in a completed federal audit.

(d) The issuance of a final, nonappealable decision of the United States Tax Court, the United States Court of Federal Claims, a United States district court, or a United States court of appeals; a decision of the Supreme Court of the United States; or any of these courts' approval of a stipulation disposing of the case.

(e) The filing by the taxpayer of an amended federal income tax return that changes state taxable income or state tax attributes.

(3) Unless otherwise agreed in writing by the taxpayer and the secretary, adjustments by the department or by the taxpayer after the expiration of the applicable prescriptive period are limited to adjustments to the taxpayer's tax liability arising from adjustments to the taxpayer's federal taxable income.

D.(1) The secretary may grant a reasonable extension of time for filing returns, not to exceed six months from the date the Louisiana income tax return is due or the extended due date of the federal income tax return, whichever is later.

(2) The secretary may accept a photocopy or duplicate original of the taxpayer's:

(a) Federal application for an extension of time to file, or

(b) Application for an automatic extension of time to file a federal return.

(3) The secretary may grant an extension of time to file a Louisiana income tax return for a specific taxable period if the taxpayer has received an automatic extension of time to file a federal income tax return for that taxable period. The method for taxpayer notification of the secretary that an automatic federal extension was obtained shall be established by rule. The secretary may otherwise provide for the automatic extension of time to file a corporation return not to exceed six months, or the extended due date of the federal income tax return, whichever is later.

(4) For taxable periods beginning on or after January 1, 2022, the secretary shall grant an extension of the time to file a Louisiana income tax return provided that the taxpayer timely requested an extension from the Internal Revenue Service to file the federal return for the same period. This extension of time to file shall not exceed six months or the extended due date of the federal income tax return, whichever is later.

(5) All filing extensions provided pursuant to this Subsection are conditioned upon the filing of the required return within the extension time period. If the required return is not filed within the extension time period, there shall be no extension and any delinquent filing penalty shall be computed from the original due date of the return.

E. Should the day required for filing returns fall on Saturday, Sunday, or a legal holiday, the return shall be made and filed on the next business day. This Subsection is applicable to the filing dates required by Subsection A and filing dates extended pursuant to Subsection D.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 136, §1, eff. June 18, 1987; Acts 2001, No. 1032, §15; Acts 2010, No. 214, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 661, §1, eff. June 17, 2016; Acts 2020, No. 234, §1, eff. Jan. 1, 2021; Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 410, §1.

{{NOTE: See Acts 1987, No. 136, §2.}}

NOTE: See Acts 2016, No. 661, §3, regarding applicability.
La. Rev. Stat. § 47:337.40 — LA Code / Code revised-statutes / Title 47 / Section 337.40
Power to conduct hearings
Status: in_force

The collector or any of his authorized assistants may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of the local ordinance and this Part.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.9 — LA Code / Code revised-statutes / Title 47 / Section 338.9
Tax authorized; rate; St. Landry Parish municipalities
Status: in_force

Notwithstanding any other provision of law to the contrary, the governing body of any municipality within the parish of St. Landry is hereby authorized to levy and collect within the corporate limits of the municipality a tax not in excess of two-tenths of one percent in the aggregate upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and approved by a majority vote of the qualified electors of the municipality at an election called therefor in accordance with the provisions of the election laws of this state. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of this Subpart. The proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the municipality may be expended.

Acts 1986, No. 111, §1; Redesignated from R.S. 33:2711.8 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.220 — LA Code / Code revised-statutes / Title 47 / Section 338.220
St. Bernard Parish; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of St. Bernard Parish may levy and collect a tax upon the paid occupancy of hotel rooms located within the parish. The hotel occupancy tax shall not exceed three dollars per room per night.

(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 in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).

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

C. The governing authority may enter into a contract 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 parish.

D. Except as provided in Subsection C of this Section, the parish governing authority shall use the proceeds of the tax to provide fire protection services within the parish.

Acts 2019, No. 76, §1, eff. July 1, 2019.
La. Rev. Stat. § 47:2135 — LA Code / Code revised-statutes / Title 47 / Section 2135
Acceptance of pro rata ad valorem taxes on property acquired by state from private owners
Status: in_force

A. The tax collector is directed to accept the payment of pro rata ad valorem taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisiana or any of its political subdivisions, and more particularly the Department of Transportation and Development, for the period of time for which the liability for ad valorem taxes have been due by the private owner or owners of the property.

B. The tax collector is authorized to accept the payment of the pro rata ad valorem taxes on property, regardless of whether the tax roll has been filed.

C. Notwithstanding any other provisions of law to the contrary, when property becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad valorem taxes for the year in which the act of donation is made shall be due and payable by the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in accordance with this Section and R.S. 47:2136 through 2137. The public entity donee, whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be responsible for notifying the proper assessor and the commission in order to properly carry out the intent and purposes of this Subsection.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.176 — LA Code / Code revised-statutes / Title 47 / Section 338.176
St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
Status: in_force

A. The St. Bernard Parish Police Jury and the St. Bernard Parish School Board are hereby authorized to jointly levy and collect a sales and use tax not to exceed one percent within all of the territory contained within the present boundaries of the parish of St. Bernard.

B.(1) The sales tax so levied shall be imposed by an ordinance of the police jury of St. Bernard Parish and by resolution of the St. Bernard Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317.

(2) The ordinance and resolution imposing the tax shall be identical and shall be adopted by the respective governing bodies only after the question of the imposition of the tax has been submitted to the qualified electors of St. Bernard Parish at an election to be held and conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the adoption of the ordinance and resolution. The authority granted by this Section to impose the tax shall be null and void if the majority of those voting in the election do not vote in favor of the adoption of the ordinance and resolution. Further, the authority granted by this Section to hold an election on the ordinance and resolution shall not extend beyond December 31, 1986.

C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance and resolution imposing the tax.

D. This tax shall be imposed uniformly throughout the parish and collected by the school board of the parish of St. Bernard. The school board and police jury may contract, as they deem appropriate, for the collection of the tax.

E. The net proceeds from the tax shall be divided equally between the police jury and the school board.

Acts 1984, No. 958, §1; Acts 1985, No. 957, §1; Redesignated from R.S. 33:2738.68 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.27 — LA Code / Code revised-statutes / Title 47 / Section 338.27
Ordinance imposing tax; purposes of tax
Status: in_force

The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.

Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:305.15 — LA Code / Code revised-statutes / Title 47 / Section 305.15
Exclusions and exemptions; sales or purchases by individuals who are blind
Status: in_force

A. The sales and use taxes levied and the collection, reporting, and remittance thereof required by this Chapter shall not apply to sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 23:3031 through 3033.

B. In addition, the sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to any nonprofit organization which utilizes public funds for not less than seventy-five percent of its operational funding and which primarily operates to provide funding for and training to blind persons.

Added by Acts 1973, No. 61, §1. H.C.R. No. 55, 1986 R.S.; Acts 1994, No. 26, §1; Acts 2010, No. 939, §9, eff. July 1, 2010.
La. Rev. Stat. § 47:463.197 — LA Code / Code revised-statutes / Title 47 / Section 463.197
Special prestige license plate; "Capitol High School"
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 "Capitol High School" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with an alumnus of Capitol High School and the state representative for House District No. 61 to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Capitol High School".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the East Baton Rouge Parish School Board, who shall forward the royalty fees received to the Capitol High School Alumni Association. The monies received from the royalty fees shall be used to renovate and maintain the Capitol High School Auditorium and facilities.

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

Acts 2018, No. 256, §1.
La. Rev. Stat. § 47:463.52 — LA Code / Code revised-statutes / Title 47 / Section 463.52
Special prestige license plates; Louisiana Special Olympics
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the Louisiana Special Olympics. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

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

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

D. The department shall collect the donation for each license plate and forward it to the Louisiana Special Olympics. The activities of the Louisiana Special Olympics are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The one-dollar handling fee as provided in Subsection C of this Section shall be retained by the department to offset the administrative costs.

E. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the design of the plate, the transfer and disposition of such plates, and the collection and disbursement of the donation. The design shall include the words "Special Olympics".

Acts 1997, No. 850, §1.
La. Rev. Stat. § 47:871 — LA Code / Code revised-statutes / Title 47 / Section 871
Definitions
Status: in_force

For purposes of this Chapter:

(1) "Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d).

(2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842.

(3) "Delivery sale" means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.

(4) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.

(5) "Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office.

(6) "Person" means any natural person, trustee, company, partnership, corporation, or other legal entity.

(7) "Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:645 — LA Code / Code revised-statutes / Title 47 / Section 645
Disposition of collections
Status: in_force

A. All taxes levied in this Part shall be collected monthly by the secretary and shall be paid by him into the state treasury immediately upon receipt. When so paid, all of the severance taxes collected on natural resources, severed from soil or water, including salt content in brine, not otherwise allocated by the Constitution of Louisiana, shall be credited to the state treasury.

B.(1) Severance taxes shall be credited by the treasurer for allocation to the governing authority of the parish within which severance or production occurs as provided in Article VII, Section 4 of the Constitution of Louisiana as follows:

(a) One-third of the sulphur severance tax.

(b) One-third of the lignite severance tax.

(c) One-fifth of the severance tax on all natural resources other than sulphur, lignite, or timber.

(d) Three-fourths of the timber severance tax.

(2) The allocated amounts shall not exceed the limits set forth in Article VII, Section 4 of the Constitution of Louisiana. When these limits have been reached, there shall be no further allocation, and all additional collections for the year shall be credited in full to the state treasury except as provided in R.S. 30:88.1.

C. The portion of timber severance tax allocated to the governing authority of Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section shall be expended for road and bridge repair within that parish. All such appropriations and expenditures shall be prepared in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301-1316.

Acts 1952, No. 128, §1; Acts 1958, Ex.Sess., No. 2, §6; Acts 1973, Ex.Sess., No. 7, §1, eff. Jan. 1, 1974; Acts 1975, No. 317, §1, eff. July 1, 1975; Acts 1979, No. 577, §3; Acts 1979, No. 791, §3, eff. July 18, 1979; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1983, No. 383, §1, eff. Sept. 1, 1983; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1987, No. 765, §2; Acts 1990, No. 617, §1, eff. July 19, 1990; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2016, No. 583, §2, eff. June 17, 2016; Acts 2025, No. 373, §1.
La. Rev. Stat. § 47:820.5.4.1 — LA Code / Code revised-statutes / Title 47 / Section 820.5.4.1
LA 1 recreational vessel toll payments
Status: in_force

For purposes of proper classification in the LA 1 toll schedule, any vehicle towing a recreational vessel that exceeds the Class 1 specifications shall pay the applicable Class 2 toll rate.

Acts 2024, No. 361, §1.
La. Rev. Stat. § 47:463.5 — LA Code / Code revised-statutes / Title 47 / Section 463.5
Private bus; recreational vehicles
Status: in_force

A. For each passenger carrying vehicle with a truck or tandem truck chassis which will seat seven or more people and/or with a body which is designed, constructed, converted, or equipped as a dwelling place, living abode, or sleeping place either permanently or temporarily, with a capacity of more than seven persons, and used primarily for recreational purposes, the collector of revenue shall collect, every two years, an annual license or registration fee of twenty-five dollars per vehicle.

B. Such vehicle also shall be eligible for prestige plates as provided for in R.S. 47:463.2, 463.18, and 463.31 upon payment of a fee of twenty-five dollars a year for each plate, which shall be in addition to the regular motor vehicle registration license fee.

C. The provisions of this Section shall not apply to persons with mobility impairments registering specially equipped vans or buses with devices which are necessary for raising and lowering wheelchairs.

Added by Acts 1975, No. 7, §1. Amended by Acts 1984, No. 665, §1; Acts 1985, No. 545, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 1989, No. 723, §1; Acts 1991, No. 1015, §1; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 1995, No. 728, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:1852 — LA Code / Code revised-statutes / Title 47 / Section 1852
Duty to file annual reports
Status: in_force

A. Each company whose property is subject to taxation in this state, shall prepare and deliver to the Louisiana Tax Commission each year a report showing such information with regard to the property it owns or uses as of January first, as the Louisiana Tax Commission may by regulation prescribe. This report shall be filed on or before April first of each calendar year. The following attestation shall be signed by a principal officer or authorized agent of the company and annexed to the report: "Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete."

B. Any individual who willfully subscribes a report required by this Section which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine not to exceed one thousand dollars or imprisonment not to exceed six months.

C. Notwithstanding any other fine or penalty imposed by this Part, a company, whose principal officer or authorized agent has willfully subscribed a report required under this Section which he does not believe to be true and correct as to every material matter, shall be liable for a civil penalty equal to ten per cent of the taxes due under the corrected or changed assessment of the company.

D. If any company shall refuse or willfully neglect to make any reports required by the Louisiana Tax Commission, or shall refuse to permit an inspection and examination of its property, records, books, accounts or other papers when requested by the Louisiana Tax Commission pursuant to the provisions of R.S. 47:1837 or shall refuse or willfully neglect to appear in obedience to a summons issued pursuant to the provisions of R.S. 47:1837, the Louisiana Tax Commission shall determine the fair market value of the property according to its best judgment, and based upon such information as is in its possession, and the company shall have no legal right or cause to question or contest the determination of fair market value by the Louisiana Tax Commission, except upon proof of actual fraud on the part of the Louisiana Tax Commission as against the company so assessed.

E. All reports required and submitted under this Section shall be used by the Louisiana Tax Commission only for the purpose of securing a correct fair market value and shall not be subject to inspection by the public. However, the assessment made by the tax commission shall be available to the public.

Added by Acts 1976, No. 703, §1. Acts 1984, No. 106, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.

NOTE: SEE ACTS 1984, NO. 106, §2.
La. Rev. Stat. § 47:41 — LA Code / Code revised-statutes / Title 47 / Section 41
Net income
Status: in_force

"Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
La. Rev. Stat. § 47:332.49 — LA Code / Code revised-statutes / Title 47 / Section 332.49
Disposition of certain collections in Bienville Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Bienville Parish Tourism and Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.51.

Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1040 — LA Code / Code revised-statutes / Title 47 / Section 1040
Disposition of collections
Status: in_force

The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special account, which shall be used for the state hospital board and for payment of old age assistance and other social security benefits, to be apportioned by the governor.

Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.
La. Rev. Stat. § 47:306.2 — LA Code / Code revised-statutes / Title 47 / Section 306.2
Collection from certain interstate and foreign transportation dealers
Status: in_force

A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, and who, as part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary, register as dealers and pay the taxes imposed by R.S. 47:302(A), 321(A), and 331(A) on the basis of the formula hereinafter provided.

(2) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302(A), 321(A), and 331(A) at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the secretary, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due.

(3) Each such dealer, at the time of making the return required hereunder, shall remit to the secretary the tax due for the preceding calendar month as shown on the return.

B. For the purpose of calculating the fraction set forth in Subsection A of this Section:

(1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation.

(2) Notwithstanding anything to the contrary, "Louisiana mileage" shall not include mileage in this state that is a segment or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in this state and a point located offshore beyond the territorial limits of any state.

Acts 2005, No. 126, §1, eff. June 22, 2005.
La. Rev. Stat. § 47:302.53 — LA Code / Code revised-statutes / Title 47 / Section 302.53
Disposition of certain collections in Concordia 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 Concordia 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 "Concordia Parish Economic Development Fund".

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

C. Monies appropriated from the fund shall be available for use by the Concordia Economic and Industrial Development District exclusively for economic development in Concordia Parish.

Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.4.1 — LA Code / Code revised-statutes / Title 47 / Section 463.4.1
Special parking cards for persons with temporary mobility impairments
Status: in_force

A. A special parking card bearing the international symbol of accessibility may be issued to any person who has a temporary mobility impairment as defined in R.S. 47:463.4(E) upon application to the secretary and accompanied by a currently dated written physician's statement certifying that the person has a mobility impairment.

B. The temporary parking card shall be valid only for a period of one year from date of issuance, but it may be renewed for an additional one year period upon submission of an additional request and recertification that the temporary mobility impairment persists.

Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:165 — LA Code / Code revised-statutes / Title 47 / Section 165
Information by corporations
Status: in_force

A. Dividend payments. Every corporation subject to the tax imposed by this Chapter shall, when required by the collector, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares owned by him, and the amount of dividends paid him.

B. Profits declared as dividends. Every corporation shall, when required by the collector, furnish him a statement of such facts as will enable him to determine the portion of the earnings or profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the collector may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable year as the collector may specify.

C. Accumulated gains and profits. When requested by the collector every corporation shall forward to him a correct statement of accumulated gains and profits and the names and addresses of the individuals, or shareholders who would be entitled to the same if divided or distributed, and of the amounts that would be payable to each.
La. Rev. Stat. § 47:1606 — LA Code / Code revised-statutes / Title 47 / Section 1606
Distraint cost penalty
Status: in_force

Whenever the secretary uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used a specific penalty in an amount to compensate for the costs of the distraint procedure, provided that the amount charged by a third party for distraint concerning the seizure of a vehicle shall not exceed two hundred seventy-five dollars. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and may be enforced either in a separate action or in the same action for the collection of the tax.

Added by Acts 1971, No. 134, §1; Acts 2004, No. 166, §1, eff. June 10, 2004.
La. Rev. Stat. § 47:322.26 — LA Code / Code revised-statutes / Title 47 / Section 322.26
Disposition of certain collections in West Feliciana Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Feliciana 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 of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the St. Francisville Economic Development Fund as provided in and subject to R.S. 47:302.46.

Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.170 — LA Code / Code revised-statutes / Title 47 / Section 463.170
Special prestige license plate; "Lung Cancer Alliance"
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 "Lung Cancer Alliance" 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 Lung Cancer Alliance, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the Lung Cancer Alliance logo and the words "Shine a Light on Lung Cancer".

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 twenty-five 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 Lung Cancer Alliance, or its successor organization. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Lung Cancer Alliance in Louisiana.

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

Acts 2014, No. 98, §1; Acts 2016, No. 296, §1.
La. Rev. Stat. § 47:818.12 — LA Code / Code revised-statutes / Title 47 / Section 818.12
Taxes levied; rates
Status: in_force

A. There is hereby levied a tax of sixteen cents per net gallon on all gasoline as defined in this Part sold, used, or consumed in the state of Louisiana for domestic consumption.

B. There is hereby levied a tax of sixteen cents per net gallon on all diesel fuel as defined in this Part sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use.

C. The taxes herein levied are in addition to the tax levied in R.S. 47:820.1 as provided in Part VI of this Chapter.

D. The imposition, collection, payment, and remittance of the tax levied by this Section shall be accomplished in the manner and at the time provided for in this Part.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:818.54 — LA Code / Code revised-statutes / Title 47 / Section 818.54
Improper sale or use of untaxed gasoline or diesel fuel; penalty
Status: in_force

A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section:

(1) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.

(2) Acquires, sells, or stores any dyed gasoline for use in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.

(3) Acquires, sells, or stores any dyed diesel fuel for use in a highway vehicle unless the tax levied by this Subpart has been paid.

(4) Uses any dyed gasoline in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.

B. The amount of the penalty for any violation as described in Subsection A of this Section is ten dollars per gallon of gasoline or diesel fuel based upon the maximum capacity of the fuel storage tank, container, or storage tank of the highway vehicle.

C. Each violation is subject to a separate penalty.

D. The penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:474 — LA Code / Code revised-statutes / Title 47 / Section 474
Transporter plates
Status: in_force

A. The office of motor vehicles shall establish procedures by which persons who transport vehicles of any type, by any method, may obtain transporter plates.

B. The office of motor vehicles shall determine the design and material of the transporter plates.

C. The office of motor vehicles shall design the application forms which shall be used for applying for transporter plates and shall determine the information which shall be included in the applications.

D. Transporter plates shall be valid for one year.

E. Each applicant for a transporter plate shall present evidence, in a form satisfactory to the office of motor vehicles, that the applicant is covered by a liability insurance policy or bond covering public liability and property damage. The policy or bond shall be for not less than ten thousand dollars for public liability and for not less than five thousand dollars for property damage.

F. Each transporter plate shall cost one hundred dollars.

G. Transporter plates may be used in lieu of other license plates required by law for transporting any vehicle, including but not limited to mobile homes, other trailers, trucks, and other motor vehicles.

H. The office of motor vehicles shall adopt rules to implement the provisions of this Section. All rules shall be adopted in accordance with the Administrative Procedure Act.

Acts 1992, No. 631, §1, eff. July 2, 1992.
La. Rev. Stat. § 47:1604.1 — LA Code / Code revised-statutes / Title 47 / Section 1604.1
Accuracy-related penalty
Status: in_force

A.(1) Finding of negligence. For negligent failure to comply with any provisions of this Subtitle or any rules and regulations of the department, when the provisions of R.S. 47:1604 and Subsection D of this Section do not apply the secretary may assess a penalty equal to twenty percent of the tax deficiency found to be due as a result of the taxpayer's negligence.

(2)(a) A penalty equal to the amount of the penalty that would be due pursuant to Paragraph (1) of this Subsection shall be presumed to apply if the taxpayer understates tax liability by ten percent or more but did not demonstrate a willful disregard of the tax laws of this state.

(b) The penalty provided for pursuant to this Paragraph shall not be applicable if a taxpayer's understatement was due to reasonable cause where the taxpayer acted in good faith.

B. Large individual income tax deficiency. In the case of individual income tax, if a taxpayer understates tax table income, by any means, by an amount equal to twenty-five percent or more of adjusted gross income the secretary may assess a penalty of ten percent of the deficiency in addition to any penalty provided for in Subsection A of this Section.

C. Other large tax deficiency. In the case of a tax other than individual income tax, if a taxpayer understates tax liability by twenty-five percent or more, the secretary may assess a penalty of ten percent of the deficiency in addition to any penalty provided for in Subsection A of this Section.

D. Willful disregard for Louisiana tax laws. (1) If a taxpayer has demonstrated a willful disregard of the tax laws of this state, the secretary may assess a penalty of forty percent of the tax deficiency found to be due.

(2) If the penalty under this Subsection applies, then the penalty due pursuant to the provisions of Subsection A, B, or C of this Section shall not be applicable.

E. Definitions. For purposes of this Section, the following terms shall have the following meanings unless the context clearly indicates otherwise:

(1) "Adjusted gross income" means gross income as defined in Section 62 of the Internal Revenue Code.

(2) "Negligent failure" means any failure to make a reasonable attempt to comply with the tax laws of this state, or a careless or reckless disregard for the tax laws of this state.

(3) "Willful disregard" means voluntarily and intentionally acting in violation of the tax laws of this state. The secretary shall use this definition of "willful disregard" when determining whether a penalty shall be imposed for the willful disregard of the tax laws of this state. Willful disregard shall be presumed when a taxpayer fails to timely remit tax withheld or collected from others, absent a showing of good cause.

Added by Acts 1958, No. 240, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:1515.1 — LA Code / Code revised-statutes / Title 47 / Section 1515.1
Sales tax refund; new housing construction
Status: in_force

A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.

B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.

Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:338.55 — LA Code / Code revised-statutes / Title 47 / Section 338.55
Additional sales and use tax authorized
Status: in_force

A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of Vernon Parish or the Vernon Parish School Board may levy and collect an additional parishwide tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services as defined by law, if approved by a majority of electors voting therein in an election held for that purpose.

(2) The rate of the tax hereinabove described, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes, levied and collected within any such parish or municipality within such parish, shall not exceed four and one-half percent.

B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional tax may exceed the limitation set forth in Section 29(A) of Article VI of the Constitution of Louisiana by the amount authorized herein.

C.(1) The additional tax shall be imposed by ordinance of the governing authority of the parish or the school board, respectively, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the parish, all as presently or hereafter defined in R.S. 47:301 through 317.

(2) Except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the governing authority of the parish or the school board imposing the tax.

(3) The ordinance may provide for a contract with the sheriff of such parish or with any other agency or political subdivision for the collection of the tax.

(4) The tax shall be imposed and collected uniformly throughout the parish.

(5) The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted.

D. The ordinance imposing the tax herein authorized shall be adopted by the governing authority of the parish or the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish or school board calling such election.

E. Any elections heretofore held by any such parish or any such school board which conforms with the procedures set forth in this Section are hereby validated, ratified, and confirmed and the governing authority of any such parish or any such school board is hereby authorized and empowered to impose the additional sales and use taxes which have been approved by a majority of the electors voting in such elections, without the necessity for any further election.

F. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law and shall be in addition to any such other authority.

Acts 1991, No. 92, §1, eff. July 1, 1991; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.7 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.237 — LA Code / Code revised-statutes / Title 47 / Section 463.237
Special prestige license plate; "Telecommunicator"
Status: in_force

A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Telecommunicator" plate, provided that there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

(2) The Department of Public Safety and Corrections, office of motor vehicles, shall create the special prestige license plate when the applicable statutory provisions are met and the department's electronic vehicle and title registration system is updated to accommodate the creation of new plates.

B. The secretary shall work in conjunction with the chairpersons of the Louisiana Care and Compassion Committee of the Louisiana Association of Public Safety Communications Officials to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Telecommunicator".

C. The special prestige license plate shall be issued, upon application, to any telecommunicator in good standing with a law enforcement, EMS, fire, or a 9-1-1 agency in the same manner as any other motor vehicle license plate.

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Care and Compassion Committee of the Louisiana Association of Public Safety Communications Officials.

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

Acts 2024, No. 62, §1.
La. Rev. Stat. § 47:846 — LA Code / Code revised-statutes / Title 47 / Section 846
Secretary's authority to revoke license or permits
Status: in_force

The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fine a permittee as provided in R.S. 47:859 and 864 for violation of this law or for willful or persistent violation of regulations made under this law, such fine to be assessed and collected by the secretary as other taxes levied by this Chapter. No new license or permit shall be issued to anyone whose license or permit has been revoked.

Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1986, No. 694, §1, eff. July 8, 1986.
La. Rev. Stat. § 47:337.16.1 — LA Code / Code revised-statutes / Title 47 / Section 337.16.1
Agreements for collection by collector of revenue of taxes due the city of New Orleans
Status: in_force

The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement whereby the collector of revenue shall collect any or all taxes and additions thereto due to the city of New Orleans whether current or delinquent under any ordinances now existing or hereafter adopted which impose: (1) taxes on sales and leases of tangible personal property and sales of services similar to the state taxes imposed in Chapter 2 of this Subtitle 1 ; (2) occupational license taxes similar to the state taxes imposed in Chapter 3 of this Subtitle 2 ; and (3) taxes on the sale or consumption of beverages which are taxed under R.S. 26:342.

Acts 1950, 2nd Ex.Sess., No. 11, §1; Redesignated from R.S. 33:2747 pursuant to Acts 2011, No. 248, §4.

1 R.S. 47:301 et seq.

2 R.S. 47:341 et seq.
La. Rev. Stat. § 47:1602 — LA Code / Code revised-statutes / Title 47 / Section 1602
Penalty for failure to make timely return; penalties related to nonpayment or underpayment
Status: in_force

A. When any taxpayer fails to make and file any return required to be made under the provisions of this Subtitle before the time that the return becomes delinquent or when any taxpayer fails to timely remit to the secretary of the Department of Revenue the total amount of tax that is due on a return which he has filed, there shall be imposed, in addition to any other penalties provided, a specific penalty to be added to the tax.

(1) In the case of a failure to file a tax return or of the filing of a return after the return becomes delinquent, the specific penalty shall be five percent of the total tax due on the return if the failure or delinquency is for not more than thirty days, with an additional five percent for each additional thirty days or fraction thereof during which the failure or delinquency continues, not to exceed twenty-five percent of the tax in the aggregate.

(2)(a) Except as provided in Paragraph (3), in the case of the filing of a return without remittance of the full amount due, the specific penalty may be five percent of the unremitted tax if the failure to remit continues for not more than thirty days, with an additional five percent for each additional thirty days or fraction during which the failure to remit continues. The penalty imposed by this Paragraph for each thirty-day period shall be calculated only on the additional amount due from the taxpayer after the deduction of payments timely submitted, or submitted during any preceding thirty-day period when the return and payments are not received within the time prescribed determined with regard to any extension of time.

(b) The penalty provided by this Paragraph shall not be imposed for any thirty-day period for which the penalty provided by Paragraph (1) is due.

(c) The penalties provided for by Paragraph (1) of this Subsection and this Paragraph shall not be imposed for more than five thirty-day periods in total for each tax return required to be filed.

(3)(a) In the case of individual income tax, if the full amount of tax due on the return is not paid on or before the due date prescribed for payment of such tax, the specific penalty may be one-half of one percent of the unremitted tax if the failure to remit continues for not more than thirty days, with an additional one-half of one percent for each additional thirty days or fraction during which the failure to remit continues. The penalty imposed by this Paragraph for each thirty-day period shall be calculated only on the additional amount due from the taxpayer, when the return and payments are not received within the time prescribed determined with regard to any extension of time.

(b) The penalty provided by this Paragraph shall not be imposed for any thirty-day period for which the penalty provided by Paragraph (1) is due.

(4)(a) When any taxpayer files a return required to be made under the provisions of this Subtitle and pays the amount shown on the face of the return, but fails to pay the full amount of tax actually due for the period within thirty calendar days from the date of notice and demand therefor pursuant to R.S. 47:1562(B), the specific penalty may be one-half of one percent of the additional tax due. If the failure to pay the additional tax due continues for more than thirty days, an additional one-half of one percent shall be imposed for each additional thirty days or fraction during which the failure to pay continues.

(b) The penalty imposed by this Paragraph for each thirty-day period shall be calculated only on the additional amount due from the taxpayer, and shall not be imposed for any thirty-day period for which the penalty provided by Paragraph (1), (2), or (3) of this Subsection is due.

(5) The penalties provided for by this Subsection shall not exceed twenty-five percent of the tax in the aggregate.

B. The penalties provided for by this Section shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

C. The penalty for failure to make application and pay any registration fee levied under Chapter 4, Subtitle II of this Title, shall be three dollars or an amount as computed as otherwise provided in this Section, whichever is greater.

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

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

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

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

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

(3) The provisions of this Section shall not apply if the taxpayer has paid the amount due under protest in accordance with R.S. 47:1576 or has entered into an installment agreement with the department for the payment of the amount due and is in compliance with the terms of the agreement.

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

Amended by Acts 1970, No. 662, §1; Acts 1986, No. 43, §1, eff. Oct. 1, 1986; Acts 1995, No. 515, §1; Acts 1997, No. 658, §2; Acts 2002, No. 47, §1; Acts 2006, No. 77, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.

NOTE: Paragraph (A)(4) - see Acts 2020, No. 348, §§2, 3, and 4, relative to applicability of the Act.
La. Rev. Stat. § 47:9058 — LA Code / Code revised-statutes / Title 47 / Section 9058
Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
Status: in_force

The corporation shall require the posting of one or more signs on licensed premises at each point of entry into areas where lottery tickets are sold to inform patrons of a toll-free telephone number available to provide information and referral services regarding compulsive or problem gambling. Failure by the owner of the licensed premises to post and maintain such a sign or signs shall be cause for the imposition of a fine not to exceed one thousand dollars per day.

Acts 1997, No. 1192, §5.
La. Rev. Stat. § 47:214 — LA Code / Code revised-statutes / Title 47 / Section 214
Basis of distributee partner's interest
Status: in_force

In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by:

(1) the amount of any money distributed to such partner, and

(2) the amount of the basis to such partner of distributed property other than money, as determined under R.S. 47:213.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:44 — LA Code / Code revised-statutes / Title 47 / Section 44
Exclusion from gross income; portion of amounts received as annuities
Status: in_force

A. General rule for annuities. Except as otherwise provided in this Chapter, gross income includes any amount received as an annuity (whether for a period certain or during one or more lives) under an annuity, endowment, or life insurance contract. For purposes of this Section, the term "endowment contract" includes a face amount certificate.

B. Exclusion ratio. Gross income does not include that part of any amount received as an annuity under an annuity, endowment, or life insurance contract which bears the same ratio to such amount as the investment in the contract (as of the annuity starting date) bears to the expected return under the contract (as of such date). This Subsection shall not apply to any amount to which Paragraph (D)(1) of this Section (relating to certain employee annuities) applies.

C. Definitions.

(1) Investment in the contract. For the purposes of Subsection B of this Section the investment in the contract as of the annuity starting date is:

(a) the aggregate amount of premiums or other consideration paid for the contract except amounts excluded from income under the provisions of R.S. 47:53.4, minus

(b) the aggregate amount received under the contract before such date, to the extent that such amount was excludable from gross income under this Chapter or prior income tax laws.

(2) Adjustment in investment where there is refund feature. If,

(a) the expected return under the contract depends in whole or in part on the life expectancy of one or more individuals; and

(b) the contract provides for payments to be made to a beneficiary or to the estate of an annuitant on or after the death of the annuitant or annuitants; and

(c) such payments are in the nature of a refund of the consideration paid, then the value (computed without discount for interest) of such payments on the annuity starting date shall be subtracted from the amount determined under Paragraph (1) of this Subsection. Such value shall be computed in accordance with actuarial tables prescribed by the collector. For purposes of this Paragraph and of Subparagraph (E)(2)(a) of this Section, the term "refund of the consideration paid" includes amounts payable after the death of an annuitant by reason of a provision in the contract for a life annuity with minimum period of payments certain, but if part of the consideration was contributed by an employer, the term does not include that part of any payment to a beneficiary (or to the estate of the annuitant) which is not attributable to the consideration paid by the employee for the contract as determined under Subparagraph (1)(a) of this Subsection.

(3) Expected return. For purposes of Subsection B of this Section, the expected return under the contract shall be determined as follows:

(a) if the expected return under the contract, for a period on and after the annuity starting date, depends in whole or in part on the life expectancy of one or more individuals, the expected return shall be computed with reference to actuarial tables prescribed by the collector;

(b) if the preceding subdivision does not apply, the expected return is the aggregate of the amounts receivable under the contract as an annuity.

(4) Annuity starting date. For the purposes of this Section, the annuity starting date in the case of any contract is the first day of the first period for which an amount is received as an annuity under the contract; except that if such date was before January 1, 1958, then the annuity starting date is January 1, 1958.

D. Employees' annuities.

(1) Employee's contributions recoverable in 3 years. Where:

(a) part of the consideration for an annuity, endowment, or life insurance contract is contributed by the employer, and

(b) during the 3-year period beginning on the date (whether or not before January 1, 1958) on which an amount is first received under the contract as an annuity, the aggregate amount receivable by the employee under the terms of the contract is equal to or greater than the consideration for the contract contributed by the employee, then all amounts received as an annuity under the contract shall be excluded from gross income until there has been so excluded under this Paragraph and prior income tax laws an amount equal to the consideration for the contract contributed by the employee. Thereafter all amounts so received under the contract shall be included in gross income.

(2) Special rules for application of Paragraph (1) of this Subsection. For purposes of Paragraph (1) of this Subsection, if the employee died before any amount was received as an annuity under the contract, the words "receivable by the employee" shall read as "receivable by a beneficiary of the employee".

E. Amounts not received as annuities.

(1) General rule. If any amount is received under an annuity, endowment, or life insurance contract, if such amount is not received as an annuity, and if no other provision of this Chapter applies, then such amount:

(a) if received on or after the annuity starting date, shall be included in gross income; or

(b) the preceding subdivision does not apply, shall be included in gross income, but only to the extent that it exceeds the aggregate premiums or other consideration paid when added to amounts previously received under the contract which were excludable from gross income under this Chapter or prior income tax laws.

For purposes of this Section, any amount received which is in the nature of a dividend or similar distribution shall be treated as an amount not received as an annuity.

(2) Special rules for application of Paragraph (1) of this Subsection. For purposes of Paragraph (1) of this Subsection, the following shall be treated as amounts not received as an annuity:

(a) any amount received, whether in a single sum or otherwise, under a contract in full discharge of the obligation under the contract which is in the nature of a refund of the consideration paid for the contract; and

(b) any amount received under a contract on its surrender, redemption, or maturity.

In the case of any amount to which the preceding sentence applies, the rule of Subparagraph (1)(b) of this Subsection shall apply (and the rule of Subparagraph (1)(a) of this Subsection shall not apply).

F. Special rules for computing employees' contributions. In computing, for purposes of Subparagraph (C)(1)(a) of this Section, the aggregate amount of premiums or other consideration paid for the contract, for purposes of Paragraph (D)(1) of this Section, the consideration for the contract contributed by the employee, and for purposes of Subparagraph (E)(1)(b) of this Section, the aggregate premiums or other consideration paid, amounts contributed by the employer shall be included, but only to the extent that:

(1) such amounts were includible in the gross income of the employee under this chapter or prior income tax laws; or

(2) if such amounts had been paid directly to the employee at the time they were contributed, they would not have been includible in the gross income of the employee under the law applicable at the time of such contribution.

G. Rules for transferee where transfer was for value. Where any contract or any interest therein is transferred by assignment or otherwise for a valuable consideration, to the extent that the contract or interest therein does not, in the hands of the transferee, have a basis which is determined by reference to the basis in the hands of the transferor:

(1) for purposes of this section, only the actual value of such consideration, plus the amount of the premiums and other consideration paid by the transferee after the transfer, shall be taken into account in computing the aggregate amount of the premiums or other consideration paid for the contract;

(2) for purposes of Subparagraph (C)(1)(b) of this Section, there shall be taken into account only the aggregate amount received under the contract by the transferee before the annuity starting date, to the extent that such amount was excludable from gross income under this Chapter or prior income tax laws; and

(3) the annuity starting date is January 1, 1958, or the first day of the first period for which the transferee received an amount under the contract as an annuity, whichever is the later. For purposes of this Subsection, the term "transferee" includes a beneficiary of, or the estate of, the transferee.

H. Option to receive annuity in lieu of lump sum. If:

(1) a contract provides for payment of a lump sum in full discharge of an obligation under the contract, subject to an option to receive an annuity in lieu of such lump sum;

(2) the option is exercised within 60 days after the day on which such lump sum first became payable; and

(3) part or all of such lump sum would (but for this Subsection) be includible in gross income by reason of Paragraph (E)(1) of this Section, then, for the purposes of this chapter, no part of such lump sum shall be considered as includible in gross income at the time such lump sum first became payable.

I. Joint and survivor annuities. Where the first annuitant died before January 1, 1958, the basis of a surviving annuitant's interest in a joint and survivor annuity contract is determined under R.S. 47:145. Where the first annuitant died after December 31, 1957, the basis of the surviving annuitant's interest in the joint and survivor annuity contract is determined under Subsection C of this Section and R.S. 47:145 shall not apply in the determination of the basis of such annuity contract.

J. Interest. Notwithstanding any other provision of this Section, if any amount is held under an agreement to pay interest thereon, the interest payments shall be included in gross income.

Amended by Acts 1958, No. 242, §2; Acts 1970, No. 197, §1.
La. Rev. Stat. § 47:1716 — LA Code / Code revised-statutes / Title 47 / Section 1716
Exemption for property of certain veterans with disabilities; applicability
Status: in_force

The exemption provided for in Article VII, Section 21(K) of the Constitution of Louisiana shall apply to ad valorem property taxes due beginning in tax year 2023, regardless of when property tax assessment rolls are completed for tax year 2023.

Acts 2023, No. 355, §1, eff. June 12, 2023.
La. Rev. Stat. § 47:8007 — LA Code / Code revised-statutes / Title 47 / Section 8007
Removal of directors; right to counsel; record of proceedings
Status: in_force

With the consent of the governing body, the executive officer may remove a non-ex officio director for inefficiency, neglect of duty or misconduct in office, but only after the director has been given a copy of the charges against him and has had an opportunity to be heard in person or by counsel. In the event of the removal of any such director, the executive officer shall file in the office of the clerk a record of the proceedings, together with the charges made against the director and the findings thereon. Such removal shall not constitute a bar to any other action, civil or criminal, which may be taken by appropriate authorities.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:473.1 — LA Code / Code revised-statutes / Title 47 / Section 473.1
Special personalized license plates for dealers
Status: in_force

A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish and issue special personalized plates for a dealer, as defined by R.S. 47:451(8). The personalized license plates may be used for such sale, demonstration, or trading purposes, including all deliveries and transfers of vehicles, as authorized by the secretary.

B. The secretary shall establish and promulgate rules and regulations for the procedures for application for and issuance of such personalized license plates, and shall fix a date, annually, by which applications shall be made. The secretary shall not issue a letter combination which might carry a connotation offensive to good taste and decency. A fee of twenty-five dollars annually shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.

C. No two dealers shall be issued identical personalized plates. Each dealer shall make a new application and pay the fee for the personalized plates each time he desires to have such personalized plates issued to him. Once the dealer obtains personalized plates he shall be given priority on these plates for each of the following years that he makes timely and appropriate application.

D. Any such plates so issued may, during the registration period for which issued, be transferred from one vehicle owned or operated by the dealer to another.

Acts 1984, No. 160, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989.
La. Rev. Stat. § 47:1569 — LA Code / Code revised-statutes / Title 47 / Section 1569
Collection by distraint and sale authorized
Status: in_force

When any taxpayer fails to pay any tax, penalty and interest assessed, as provided in this Sub-title, the collector may proceed to enforce the collection thereof by distraint and sale.
La. Rev. Stat. § 47:8026 — LA Code / Code revised-statutes / Title 47 / Section 8026
Indemnity of directors, officers, agents and employees
Status: in_force

A corporation shall indemnify and hold harmless any director, officer, agent, or employee against any liability or loss arising from the carrying out of the powers set forth in this Chapter other than liability of loss resulting from his own acts of gross negligence or willful misconduct.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:338.19 — LA Code / Code revised-statutes / Title 47 / Section 338.19
City of Bastrop; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Bastrop may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the city.

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

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

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

E. The purpose of such tax shall be for improvements to streets and roads in the city of Bastrop, including but not limited to construction, repair, and maintenance. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

F. The governing authority of the city of Bastrop may create a sales tax district or districts, containing all or any portion of the city, in which the tax authorized by this Section may be levied. Any sales tax district shall be created by ordinance which shall set forth the boundaries of the district. The governing authority of the city shall be the governing authority of any sales tax district.

Acts 2003, No. 695, §1, eff. June 27, 2003; Redesignated from R.S. 33:2711.19 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.24.3 — LA Code / Code revised-statutes / Title 47 / Section 338.24.3
City of Carencro; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Carencro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality.

B. The tax authorized by this Section shall be in addition to all other taxes which the city of Carencro 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 Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any other political subdivision. The authority granted in this Section shall not limit any prior taxing authority granted to the city of Carencro or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed any constitutional or statutory rate limitations.

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

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

E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of the city of Carencro, and permitted by the election proposition authorizing the levy of the tax.

Acts 2016, No. 13, §1, eff. May 9, 2016.
La. Rev. Stat. § 47:463.86 — LA Code / Code revised-statutes / Title 47 / Section 463.86
Prestige license plates; white tail deer
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall, subject to the provisions of this Section, establish a prestige license plate that bears a logo with a picture of a white tail deer. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.

B. The charge for this special license plate shall be ten dollars, which shall be assessed every two years, in addition to the regular license fee provided for in R.S. 47:463. The department shall also collect a handling fee of three dollars and fifty cents for each license plate, which it shall retain to offset a portion of the administrative costs.

C. The revenues realized from the additional ten dollar fee imposed pursuant to Subsection B of this Section shall be remitted to the state as provided by law. The state treasurer shall place an amount equal to the revenues collected pursuant to Subsection B in the Conservation Fund, after complying with the requirements of R.S. 56:10(B), and shall credit that amount to the "white tail deer account" which is created within the Conservation Fund pursuant to R.S. 56:10(B)(11).

D. The secretary shall establish a white tail deer prestige license plate when he has received a minimum of one thousand applications for the license plate.

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

Acts 2001, No. 663, §1.
La. Rev. Stat. § 47:463.135 — LA Code / Code revised-statutes / Title 47 / Section 463.135
Special prestige license plates; "Chez nous autres"
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 "Chez nous autres" plate, provided there is a minimum of one thousand applicants for such plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana. The design shall include the phrases "Chez nous autres" and "la glaie bleue" and shall also include a prominent image of a blue iris on the right of the plate.

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

D. The monies received from the additional twenty-five dollar fee shall be disbursed to the Council for the Development of French in Louisiana.

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

Acts 2007, No. 434, §1.
La. Rev. Stat. § 47:1513 — LA Code / Code revised-statutes / Title 47 / Section 1513
Power to administer oaths
Status: in_force

The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpose of enforcing and administering the provisions of this Sub-title; provided however, that any form, affidavit or oath required by the Department of Revenue in connection with the issuance of a motor vehicle license plate may be signed before any revenue deputy or notary public, at the option of the person applying for said license plate.

Amended by Acts 1968, No. 558, §1.
La. Rev. Stat. § 47:1903 — LA Code / Code revised-statutes / Title 47 / Section 1903
Powers and authority
Status: in_force

A. The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the same before the tax commission within the time and in the manner prescribed by R.S. 47:1987 and 1988.

B. Each tax assessor is authorized to appoint as many deputies as he may require. Such deputies shall take the constitutional oath of office, and the tax assessor shall require from them such security in his own favor as he deems sufficient. The assessor may perform all the functions of the office of tax assessor through such deputies, but the assessor shall be officially and pecuniarily responsible for them on his bonds and in all other respects for the acts of such deputies.

C. No assessor shall, as a consideration for appointing any person as a clerk, be allowed to contract with the person for a less sum than the salary allowed by law to clerks of assessors. Whoever violates the provisions of this Subsection shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than one month nor more than six months, or both.

Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1582 — LA Code / Code revised-statutes / Title 47 / Section 1582
Failure to remit tax collected on behalf of the state; rule to cease business
Status: in_force

A. Failure by any person obligated to collect any tax from taxpayers on behalf of the state to remit such taxes collected shall, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent and the secretary has the authority, on motion in a court of competent jurisdiction, to take a rule on such person, to show cause in not less than two or more than ten days, exclusive of holidays, why such person should not be ordered to cease from further pursuit of business. 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 person from the further pursuit of said 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.

B. The provisions of this Section shall not apply if the taxpayer has entered into an installment agreement for the payment of delinquent taxes with the department and is in compliance with the terms of the agreement.

Acts 2001, No. 254, §1, eff. June 1, 2001.
La. Rev. Stat. § 47:854 — LA Code / Code revised-statutes / Title 47 / Section 854
Declaration of intent and purpose of Chapter
Status: in_force

A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in R.S. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.

B. It is further the intent and purpose of this Chapter that, except as provided in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.

C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.

Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.
La. Rev. Stat. § 47:338.94 — LA Code / Code revised-statutes / Title 47 / Section 338.94
Allocation and distribution of proceeds
Status: in_force

The net proceeds, after collection expenses, derived from the levy of said sales tax shall be allocated monthly by the district, through the state treasurer, and distributed as follows:

A. Sixty per cent of the net tax proceeds to the district, to be divided among the fifteen school boards thereof in the proportion that the average daily membership of the school system of each school board bears to the average daily membership throughout the district, computed as of the third reporting period preceding the distribution, said funds to be used for the payment of salaries of teachers and other personnel employed by the school boards and for any other lawful corporate purpose.

B. Thereafter the remaining forty per cent (40%) of the net tax proceeds shall be distributed to and be used within (by) the respective parishes in the district in the following manner:

1. Seventy-five per cent (75%) thereof shall be allocated to the parish within the district within which there are two school boards as follows:

(a) Fifteen per cent (15%) thereof to the two school boards, to be divided between them on a pro rata basis according to average daily membership;

(b) Sixty per cent (60%) thereof shall be allocated as follows:

(1) Eighteen per cent (18%) to the Ouachita Parish Police Jury;

(2) Eighteen per cent (18%) to the governing authority of the city of West Monroe;

(3) One per cent (1%) to the governing authority of the town of Sterlington;

(4) Sixty-three per cent (63%) to the governing authority of the city of Monroe.

2. The remaining twenty-five per cent (25%) thereof shall be allocated to the remaining parishes in the district on the basis of the ratio of each parish's sales tax collections to the total sales tax collections of the district, to be used by the respective recipients for any lawful corporate purpose thereof as follows:

(a) In any parish where there is only one school board and where the parish population exceeds 33,000 persons according to the 1960 United States Census, one third of the total amount allocated thereto to the school board, one third to the governing authority of the parish and one third to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities;

(b) In any parish where there is only one school board and where the parish population is less than 33,000 persons according to the 1960 United States Census, forty per cent of the total amount allocated thereto to the governing authority of the parish; twenty per cent thereof to the school board and forty per cent to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities.

Acts 1966, Ex.Sess., No. 22, §3; Redesignated from R.S. 33:2737.13 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.96 — LA Code / Code revised-statutes / Title 47 / Section 463.96
Special prestige license plates; Festival International de Louisiane
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the Festival International de Louisiane, provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be a color and design selected by the Board of Directors of Festival International de Louisiane, a nonprofit corporation qualified as tax exempt under Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with R.S. 47: 463(A)(3) and shall bear the words "Festival International de Louisiane".

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

C. The annual fee for this special prestige license plate shall be twenty-five dollars, in addition to the regular motor vehicle license fee provided in R.S. 47:463, to be distributed in the manner set forth in Subsection D of this Section and a one-time handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.

D. The department shall collect the fee for each prestige license plate and shall forward such monies to Festival International de Louisiane, to be used solely for administrative purposes, including but not limited to the lease or purchase of supplies and equipment and for programming, production, and marketing needs of Festival International de Louisiane.

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

Acts 2001, No. 958, §1.
La. Rev. Stat. § 47:825 — LA Code / Code revised-statutes / Title 47 / Section 825
Direct payment by generator
Status: in_force

The tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own disposal site.

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. § 47:338.41 — LA Code / Code revised-statutes / Title 47 / Section 338.41
Regularity of proceedings; recital on bonds
Status: in_force

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

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

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

Acts 1962, No. 300, §12; Redesignated from R.S. 33:2717.12 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.104 — LA Code / Code revised-statutes / Title 47 / Section 463.104
Special prestige license plates; Seniors-Our Heritage
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 Seniors-Our Heritage 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 secretary provided it is in compliance with R.S. 47:463(A)(3).

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

C. An annual fee of fifty dollars shall be collected from the applicant and forwarded to the Medicaid Trust Fund for the Elderly, created by R.S. 46:2691, for each license plate issued as provided in this Section. The department shall also collect the standard 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 fees by the Medicaid Trust Fund for the Elderly shall be used to support health care services for the elderly under the Medicaid program.

E. The secretary shall establish a prestige license plate for Seniors-Our Heritage in accordance with this Section when 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 fees, verification that an applicant is a resident of Louisiana, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 1006, §1.
La. Rev. Stat. § 47:818.19 — LA Code / Code revised-statutes / Title 47 / Section 818.19
Tax return and payment due date
Status: in_force

A. The taxes levied by this Subpart shall be collected at the time of imposition as stated in R.S. 47:818.13. The tax levied by this Chapter shall be reported and paid to the secretary on or before the twentieth day of the calendar month for the preceding month unless otherwise stated. The secretary may require electronic filing of tax returns, reports, and payments as provided in R.S. 47:1519 and 1520.

B. All reports required by this Subpart are to be filed by the due date regardless of whether fuel tax is due under the provisions of the laws of this state.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:818.44 — LA Code / Code revised-statutes / Title 47 / Section 818.44
Cooperative agreements between states for collection and payment of taxes
Status: in_force

A. The secretary may enter into reciprocity agreements on behalf of the state of Louisiana with authorized representatives of other states for the purpose of determining methods for collecting and forwarding of gasoline or diesel fuel taxes and penalties.

B. In lieu of the requirements of this Part with respect to licensing, bonding, reporting, and auditing of an interstate motor fuel user, the secretary is authorized to enter into the International Fuel Tax Agreement or other cooperative compacts or agreements with another state or other states or provinces to permit base state or base jurisdiction licensing of persons importing gasoline or diesel fuel into this state and liable for the tax levied by this Part, and to provide for the cooperation and assistance among the member states and provinces in the administration and collection of motor fuels consumption or use taxes.

C. Any agreement or amendment entered into on behalf of the state of Louisiana shall not be effective until stated in writing and filed with the secretary.

D. An agreement may provide:

(1) For determining the base state for users, user records requirements, audit procedures, exchange of information, and persons eligible for tax licensing.

(2) For defining qualified motor vehicles.

(3) For determining if bonding is required.

(4) For specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting.

(5) For any other provisions as will facilitate the administration of the agreement.

E. The secretary may, as required by terms of the agreement, forward to officers of another state any information in the secretary's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of gasoline or diesel fuels by any person. The secretary may disclose to officers of another state the location of offices, motor vehicles, and other real and personal property of users of gasoline or diesel fuels.

F. An agreement may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the finding of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels. For persons not based in this state and who have taxable use of motor fuels in this state, the secretary may serve the audit findings received from another state in the form of a proposed assessment on the person as though an audit was conducted by the secretary.

G. Any agreement entered into under this Section shall not preclude the secretary from auditing the records of any person covered by the provisions of this Part.

H. The secretary may promulgate rules and regulations for the administration and enforcement of any such agreement.

I. The legal remedies and procedures for any persons served with an order or proposed assessment under this Part shall be as prescribed by law.

J. An interstate motor fuel user licensed in accordance with the provisions of such an agreement authorized by this Section shall be considered fully licensed in Louisiana.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:287.501 — LA Code / Code revised-statutes / Title 47 / Section 287.501
Exemption from tax on corporations
Status: in_force

A. General rule. An organization described in I.R.C. Sections 401(a) or 501 shall be exempt from income taxation under this Part to the extent such organization is exempt from income taxation at federal law, unless the contrary is expressly provided.

B. Additional exemptions.

(1) Mutual savings banks, national banking corporations and banking corporations organized under the laws of the state of Louisiana who pay a tax for their shareholders or whose shareholders pay a tax on their shares of stock under other laws of this state and building and loan associations shall be exempt from taxation under this Part.

(2) Any corporation, community chest, fund, or foundation which annually or more frequently contributes all of its current net earnings, less a reasonable reserve not to exceed one thousand dollars for anticipated expenses and future contributions, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, shall itself be deemed organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals and shall be exempt from taxation under this Part; provided that said corporation, community chest, fund, or foundation is not engaged in the active conduct of trade or business, no part of its net earnings inures to the benefit of any private shareholder or individual and no substantial part of its activities is carrying on propaganda or otherwise attempting to influence legislation.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:463.92 — LA Code / Code revised-statutes / Title 47 / Section 463.92
Special prestige license plates; Elks
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, which may be issued upon application of any citizen of Louisiana who is a member of the Benevolent Protective Order of Elks or the Improved Benevolent Protective Order of Elks of the World, provided that there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the Benevolent Protective Order of Elks or the Improved Benevolent Protective Order of Elks of the World provided it is in compliance with R.S. 47:463(A)(3).

B. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs associated with such plate.

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

Acts 2001, No. 692, §1.
La. Rev. Stat. § 47:818.33 — LA Code / Code revised-statutes / Title 47 / Section 818.33
Returns required of interstate motor fuel users
Status: in_force

A. An interstate motor fuel user who is a registered participant of IFTA shall file a report for each calendar quarter to his base state containing information with regard to the mileage and fuel usage in accordance with the terms of IFTA.

B. An interstate motor fuel user who is not a registered participant of IFTA shall file a quarterly return with the secretary. The return shall contain the following information and any other information required by the secretary:

(1) The miles traveled in all operations within and outside the state of Louisiana.

(2) The gallons of fuel purchased for propelling the motor vehicle.

(3) The gallons used in propelling the motor vehicle both inside and outside the state of Louisiana.

(4) When requesting a refund, original invoices of fuel purchased from Louisiana retail dealers.

C. Purchase information shall include:

(1) Each bulk purchase listed and supported by a copy of the purchase invoice.

(2) Purchases from retail dealers listed in total by station.

(3) Gallons of fuel removed from tax-paid storage which shall be added to the retail purchase to arrive at the number of gallons placed in fuel supply tanks in Louisiana.

(4) The quarterly beginning and ending inventories to determine the withdrawals from storage.

D. Refunds are permitted whenever a bonded interstate motor fuel user pays tax to another state on fuel purchased in and exported from Louisiana. The interstate motor fuel user must be bonded and file reports in all states in which he operates in accordance with the requirements of those states. The amount of the user's tax-paid fuel exported must exceed the amount of fuel imported in order to qualify for a refund.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:463.180 — LA Code / Code revised-statutes / Title 47 / Section 463.180
Special prestige license plates; Save the Tchefuncte River Lighthouse
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Shine On! Save the Tchefuncte River Lighthouse" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The license plate color and design shall be selected by the Lake Pontchartrain Basin Maritime Museum, Inc., provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Shine On! Save the Tchefuncte River Lighthouse".

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

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

E. The annual royalty fee collected by the department shall be forwarded to the Lake Pontchartrain Basin Maritime Museum, Inc. to be used for the lighthouse restoration project.

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

Acts 2014, No. 567, §1.
La. Rev. Stat. § 47:1542.1 — LA Code / Code revised-statutes / Title 47 / Section 1542.1
Retention of records by taxpayers
Status: in_force

Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.

Added by Acts 1983, No. 164, §2. eff. June 24, 1983.
La. Rev. Stat. § 47:305.24 — LA Code / Code revised-statutes / Title 47 / Section 305.24
Exemption; purchases by certain child advocacy organizations
Status: in_force

A. Purchases by Louisiana Alliance of Children's Advocacy Centers and purchases by other nonprofit entities operating as child advocacy centers as provided for in Children's Code Article 521, which are governed by a child advocacy board of directors and meet all of the other requirements provided for in Chapter 2 of Title V of the Children's Code shall be exempt from sales and use taxes levied by taxing authorities.

B. Louisiana Alliance of Children's Advocacy Centers and each child advocacy center qualifying for the exemption provided for in this Section shall apply annually for a one-year exemption certificate. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section including rules for the use of annual certificates and shall establish a form for nonprofit entities to apply for this exemption.

Acts 2025, No. 494, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:1408 — LA Code / Code revised-statutes / Title 47 / Section 1408
Power to administer oaths and issue rules, orders, or subpoenas
Status: in_force

A. For purposes of enforcing or administering this Chapter, any member of the board and the secretary-clerk for the board shall have the following powers:

(1) Any board member and the secretary-clerk may administer oaths and take affidavits.

(2) Any board member may compel discovery, issue subpoenas, and require the attendance of witnesses and the production of books, papers, and documents pertaining to the matter under inquiry, at any designated place of hearing.

(3) Any board member may examine witnesses, and may require the taking of depositions before any person competent to administer oaths, either within or without the state, in like manner that depositions of witnesses are taken or discovery is compelled in civil actions in the district courts of the state.

B. Any party to a matter pending before the board may summon witnesses or require the production of papers, other documents, answers to requests for admissions, or answers to interrogatories in the same manner as witnesses are summoned, discovery completed, or papers required to be produced in civil actions in the district courts of the state.

C. If any person fails to comply with any order or subpoena issued under authority of this Chapter, or refuses to testify to any matter regarding which he may be lawfully interrogated, a judge of the district court of the parish in which such person either resides or may be personally served, or any other judge with personal jurisdiction over such person, on application of the board or any member thereof, shall immediately compel obedience by ordering the issuance of an instanter subpoena, or other appropriate process for contempt, or a rule as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.

D.(1) An action may be brought in the Board of Tax Appeals pursuant to the provisions of R.S. 47:314, 337.33, 337.43, 1547, 1574.1, 1574.2, or 1582, and the provisions of those Sections shall apply to the Board of Tax Appeals and its Local Tax Division in the same manner as for a district court. In addition to the remedies otherwise provided for in this Section, any interested party may file a motion or rule in any court of competent jurisdiction alleging a violation of any order issued by the board or its local tax judge pursuant to applicable law, and the district court shall consider any violation shown to be a contempt of the court and shall immediately punish the violator in accordance with R.S. 13:4611(1) and all other applicable laws for contempt of court.

(2)(a) In addition to all other remedies provided for in this Section, the failure to obey any order or subpoena issued under the authority of this Chapter shall constitute contempt of court, and may be punished by the board or its local tax judge in accordance with the provisions of Section 2 of Chapter 4 of Title I of Book I of the Code of Civil Procedure, R.S. 13:4611(1), or any other laws applicable to contempt of court. Any action finding anyone in contempt pursuant to this Paragraph shall be subject to an appeal or supervisory writ as provided for in R.S. 47:1434 through 1436.

(b) The board, through any member or its counsel, may appear in any proceeding to oppose an appeal pursuant to this Paragraph and may otherwise appear in defense of its jurisdiction.

(3) The authority pursuant to Code of Civil Procedure Article 1426 shall apply to the board and its Local Tax Division in the same manner as for a district court, and the board may issue an order in accordance with the provisions of Code of Civil Procedure Article 1426 concerning any subpoena or other discovery pursuant to this Title.

E.(1) The provisions of this Section may be enforced by any duly commissioned person, shall be enforced by the sheriff wherever such person may be found, and shall be enforced by the Department of Public Safety and Corrections, office of state police, when a direct contempt occurs in a state building.

(2) The service of papers filed with the board, or of the orders or judgments of the board, may be made in accordance with any of the provisions of the Code of Civil Procedure or in accordance with the provisions of R.S. 47:1411.

(3) Upon request of either the chairman or the local tax judge, any officer or employee of the board may be issued a commission pursuant to the provisions of R.S. 40:1379.1 in order to further any of the provisions of this Section.

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2022, No. 429, §1, eff. June 15, 2022.
La. Rev. Stat. § 47:3 — LA Code / Code revised-statutes / Title 47 / Section 3
Suits for taxes by other states; jurisdiction of courts
Status: in_force

The district courts of the State of Louisiana, including the civil district court for the parish of Orleans, and the appellate courts of this state are hereby authorized and empowered to entertain suits brought by any state of the United States or the political subdivisions thereof, and in such suits to recognize, apply and enforce the tax laws of such states and subdivisions, provided the courts of such other state are empowered to entertain and adjudicate in like manner any suits brought by the State of Louisiana or its political subdivisions for taxes.

Acts 1950, No. 19, §1.
La. Rev. Stat. § 47:337.38 — LA Code / Code revised-statutes / Title 47 / Section 337.38
Power to request records in machine-sensible format
Status: in_force

If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his designee in the machine-sensible format used by the taxpayer upon request of the collector or his designee.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:6105 — LA Code / Code revised-statutes / Title 47 / Section 6105
Child care provider tax credit
Status: in_force

A. There shall be a credit against any Louisiana income tax for a child care provider. The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit shall be an amount based upon the average monthly number of children who either participate in the Child Care Assistance Program administered by the state Department of Education or who are foster children in the custody of the Department of Children and Family Services, and who are attending a child care facility or facilities operated by the child care provider, multiplied by an amount which shall be based upon the quality rating of each child care facility operated by the child care provider as follows:

Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending

Five star $1,500

Four star $1,250

Three star $1,000

Two star $ 750

One star or nonparticipating facility 0

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

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

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. § 47:120.211 — LA Code / Code revised-statutes / Title 47 / Section 120.211
Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
Status: in_force

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

B. There is hereby established in the state treasury a special escrow fund to be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the Honor Guard. The fund shall be administered by the state treasurer who shall, every three months, remit the remaining balance of monies in the fund to the Department of Military Affairs to be used for purposes of the Honor Guard. The department shall use the monies derived from such donations for the purpose of providing military funeral honors for members of Louisiana's military forces.

C. The House Committee on Ways and Means may, at its discretion, request a report from the department relative to the operation of the Honor Guard. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the Honor Guard's activities. The committee may summon any person employed by or associated with the Honor Guard to provide testimony with respect to the report.

Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.
La. Rev. Stat. § 47:322.19 — LA Code / Code revised-statutes / Title 47 / Section 322.19
Disposition of certain collections in Vernon Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Vernon Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Vernon Parish Legislative Community Improvement Fund as provided in R.S. 47:302.5 and the distribution and use of such money shall be subject to the provisions of R.S. 47:302.5.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.130 — LA Code / Code revised-statutes / Title 47 / Section 818.130
Procedure for forfeiture and sale
Status: in_force

A. The secretary may, in a summary proceeding or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used to transport any compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which a tax is levied by this Subpart, and on which the tax has not been paid in the manner herein provided, demand the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation.

B. In all cases where it is made to appear by affidavit that the residence of the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation is out of state or is unknown to the affiant, the court having jurisdiction of the proceeding shall appoint an attorney to represent the absent owner against whom the rule shall be tried contradictorily within ten days after the filing of the rule. The affidavit may be made by the secretary or his designee. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule but shall not waive time or any legal defense.

C. If it is established during the trial that the automobile, truck, boat, conveyance, vehicle, or other means of transportation was used to transport compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax had not been paid, then the court shall order the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other means of transportation. The court shall also order the sale of the item subject to forfeiture after ten days notice by advertisement in the official journal of the parish where the seizure was made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure was made, at public auction at the courthouse to the highest bidder for cash and without appraisal. It is the intent and purpose of this Section to afford the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation a fair opportunity for a court hearing and that the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate as a penalty for the violation of this Subpart by illegal transportation. The payment of the tax due at the moment of the seizure or thereafter shall not prevent, abate, discontinue, or defeat the forfeiture and sale of the seized property.

D. All funds collected from the sale of the seized and forfeited property shall be paid into the state treasury and credited to the same fund or funds that would have received credit for the tax on the product illegally transported.

E. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten percent of the amount at issue in the summary proceeding. The attorney fees shall be taxed as costs and shall be paid out of the proceeds of the sale of the property.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:810 — LA Code / Code revised-statutes / Title 47 / Section 810
Prima facie presumptions
Status: in_force

A. Any supplier, dealer, or user who shall fail to keep the records, issue the invoices, or file the reports required by this Part, shall be prima facie presumed to have sold, delivered, or used for taxable purposes all special fuels shown by a duly verified audit by the secretary, or any authorized representative, to have been delivered to such supplier, dealer, or user and unaccounted for at each place of business or place of storage from which special fuels are sold, delivered, or used for any taxable purposes.

B. The secretary is hereby authorized to fix or establish the amount of taxes, penalties, and interest due the state of Louisiana from such records of deliveries or from any records or information available to him, and, if the tax claim as developed from such procedure is not paid, such claim, and any audit made by the secretary, or an authorized representative, or any report filed by such supplier, dealer, or user, shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit; provided that the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the supplier, dealer, or user.

Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:809 — LA Code / Code revised-statutes / Title 47 / Section 809
Power to stop and investigate vehicles; assessment and collection
Status: in_force

A. In order to enforce the provisions of this Part, the secretary or his authorized representative or any weights and standards police officer is empowered to stop any motor vehicle which appears to be operating with special fuels for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Part have been paid, or whether the vehicle is being operated in compliance with the provisions of this Part.

B. If, after such examination or investigation, it is determined by the secretary or his authorized representative or any weights and standards police officer that the tax imposed by this Part has not been paid with respect to the fuels being used in said vehicle, the secretary or his representative, or any weights and standards police officer shall immediately assess the tax due together with the penalty hereinafter provided, to the owner of said vehicle, and give said owner written notice of the assessment by handing it to the driver of the vehicle.

C. The secretary or his representative or any weights and standards police officer is hereby empowered to impound any vehicle found to be operating in violation of this Part or any vehicle for which inspection has been refused until such time as inspection has been completed or any tax and penalties assessed as provided herein have been paid.

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

Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 769, §2, eff. Jan. 1, 1985; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 1186, §4.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:8025 — LA Code / Code revised-statutes / Title 47 / Section 8025
Encouragement of private enterprise
Status: in_force

Consistent with the purposes of this Chapter and the needs of the parish or municipality, a corporation shall encourage the full participation of private enterprise in the development and construction of residential, commercial, industrial, institutional, recreational and other facilities, structures, and appurtenances necessary or convenient in connection with a development project and, to afford the maximum opportunity for such full participation, shall formulate such rules and regulations as it deems necessary for the purpose.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:34 — LA Code / Code revised-statutes / Title 47 / Section 34
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:818.21 — LA Code / Code revised-statutes / Title 47 / Section 818.21
Supplier or permissive supplier; duties as trustee
Status: in_force

A. All tax payments due to this state that are received by a supplier or permissive supplier licensed to collect the tax shall be held by the supplier or permissive supplier in trust for the state of Louisiana, and the supplier or permissive supplier as trustee of the taxes paid has a fiduciary duty to remit to the secretary the amount of tax received and is liable for the taxes paid to them. Where the tax collected for any period is in excess of the tax rate, the total tax collected must be paid over to the secretary.

B. A supplier or permissive supplier shall notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from the supplier or permissive supplier during a reporting period of the number of taxable gallons received.

C. A supplier or permissive supplier of gasoline or diesel fuel at a terminal shall notify the secretary within the time period established by the secretary of any licensed distributors, licensed exporters, or licensed importers who did not pay the tax due the supplier or permissive supplier. The notice shall be transmitted in the form required by the secretary.

D. A supplier or permissive supplier who receives a payment of tax shall not apply the payment of tax to a debt that the person making the payment owes for gasoline or diesel fuel purchased from the supplier or permissive supplier.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:287.621 — LA Code / Code revised-statutes / Title 47 / Section 287.621
Failure to file; penalty
Status: in_force

The intentional failure to file a return with the secretary in accordance with the requirements of this Part and within the time periods specified in R.S. 47:287.614 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition the penalties set forth in R.S. 47:1602 shall be invoked. The penalties provided for in this Section shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:287.614.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:1486 — LA Code / Code revised-statutes / Title 47 / Section 1486
No appeal from action of board
Status: in_force

An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law.

Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:338.212 — LA Code / Code revised-statutes / Title 47 / Section 338.212
City of Zachary; 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 Zachary may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five 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 in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).

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

C. The governing authority may enter into a contract 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 infrastructure improvements for the Zachary Youth Park and to fund other recreational opportunities within the city of Zachary.

Acts 2014, No. 185, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:338.4 — LA Code / Code revised-statutes / Title 47 / Section 338.4
Tax authorized; city of New Orleans
Status: in_force

Notwithstanding any other provision of law, the governing body of the city of New Orleans is hereby authorized to levy and collect within the corporate limits of the city a tax of one-half percent upon the occupancy of hotel rooms located within said city. The word "hotel" in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of ten or more guest rooms. "Hotel" does not include any hospital, convalescent or nursing home or sanatarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" shall have the same definition as that contained in R.S. 47:301(8). The tax shall not apply to hotel rooms rented for less than three dollars a day. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority to promote tourism.

Added by Acts 1970, No. 680, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Redesignated from R.S. 33:2711.3 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:322.28 — LA Code / Code revised-statutes / Title 47 / Section 322.28
Disposition of certain collections in Lafayette Parish
Status: in_force

A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Lafayette 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 of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Lafayette Parish Visitor Enterprise Fund".

B. The monies deposited pursuant to this Section in the Lafayette Parish Visitor Enterprise Fund for Fiscal Year 2000-2001 and thereafter shall be subject to an annual appropriation by the legislature and shall be allocated and used for the following purposes in the following priority:

(1) For the payment of lease payments and principal, interest, or premiums, and other obligations associated with the issuance and security of bonds or other evidences of indebtedness issued under the provisions of this Section for improvements at or adjacent to the Cajundome site.

(2) After providing each fiscal year for the full payment of any obligations set forth in Paragraph (1) of this Subsection, two hundred thousand dollars to the Lafayette Parish Visitors Bureau for museum purposes and for acquisitions related to tourism.

(3) The remainder of such money in the fund for additional planning, development, and capital improvements at or adjacent to the Cajundome site.

C. 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. All interest earned on investment of monies in the fund shall be deposited in the general fund.

D. For the purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

Acts 1997, No. 339, §1, eff. July 1, 1997; Acts 1999, No. 172, §1, eff. July 1, 1999; Acts 2001, No. 222, §1, eff. June 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:332.8 — LA Code / Code revised-statutes / Title 47 / Section 332.8
Disposition of certain collections in Washington Parish
Status: in_force

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

B. The monies in the Washington Parish Tourist Commission Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Washington Parish Tourist Commission. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund and all interest earned shall be deposited in the state general fund.

C. Notwithstanding any provision of law to the contrary, the Washington Convention Facility Fund established in the state treasury by Act 977 of 1992 is hereby renamed the "Washington Parish Infrastructure and Park Fund". Any money previously paid to the credit of the Washington Convention Facility Fund and any monies which are required to be deposited in the Washington Convention Facility Fund shall be deposited in and credited to the Washington Parish Infrastructure and Park Fund. Monies in the fund shall be subject to annual appropriation by the legislature and shall be used exclusively for infrastructure and park projects in Washington Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. Monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund and all interest earned shall be deposited in the state general fund.

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:538 — LA Code / Code revised-statutes / Title 47 / Section 538
Jurisdiction
Status: in_force

Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.

Amended by Acts 1958, No. 435, §1.
La. Rev. Stat. § 47:1715 — LA Code / Code revised-statutes / Title 47 / Section 1715
Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
Status: in_force

A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(M) of the Louisiana Constitution which provides an exemption for the surviving spouse of certain persons who died while performing their duties as a member of the military, law enforcement or fire protection officer, volunteer firefighter, medical responder, technician, or paramedic as provided in the Louisiana Constitution, if all of the following apply:

(1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(M) of the Louisiana Constitution.

(2) The settlor or settlors of the trust were the immediate prior owners of the homestead.

(3) The naked ownership of the homestead was transferred to the trust.

(4) The settlor or settlors retained a usufruct on the homestead.

(5) The settlor or settlors continue to occupy the homestead.

(6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(M) of the Louisiana Constitution had they retained the naked ownership of the homestead.

Acts 2018, No. 659, §1, eff. December 12, 2018.
La. Rev. Stat. § 47:818.121 — LA Code / Code revised-statutes / Title 47 / Section 818.121
Refund claims
Status: in_force

A. Each claim for a refund shall be filed on a form provided by the secretary, shall be supported by the original invoice issued by the dealer, and shall contain all of the following:

(1) The stamped or preprinted name and address of the dealer.

(2) The name of the purchaser or person who received the delivery of the fuel.

(3) The date of delivery of the fuel or the date the invoice was issued, if different from the date the fuel was delivered.

(4) The number of gasoline or diesel gallon equivalents of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered.

(5) The rate and amount of tax, separately stated from the selling price.

(6) The type of vehicle or equipment into which the fuel is delivered.

B. The purchaser or person who received the delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall obtain the original invoice from the dealer not later than the thirtieth day after the date the fuel was delivered. If the purchase or delivery of fuel is made through an automated method in which the purchase or delivery is automatically applied to the purchaser's or recipient's account, one invoice may be issued at the time of billing that covers multiple purchases or deliveries made during a thirty-day billing cycle.

C. The secretary may pay a refund to a person other than a school bus driver who files a valid refund claim. After examining the refund claim and before issuing the refund to the dealer, the secretary shall deduct from the amount of the refund the one-third of one percent originally deducted by the dealer pursuant to R.S. 47:818.119.

D. A person who files a claim for a tax refund on compressed natural gas, liquefied natural gas, or liquefied petroleum gas used for a purpose for which a tax refund is not authorized or who files an invoice supporting a refund claim on which the date, figures, or any material information has been falsified or altered shall forfeit his right to the entire amount of the refund claim filed unless the claimant provides satisfactory proof to the secretary that the incorrect refund claim filed was due to a clerical or mathematical calculation error.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:305.39 — LA Code / Code revised-statutes / Title 47 / Section 305.39
Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
Status: in_force

Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not apply to direct consumer purchases of butane, propane, or other liquefied petroleum gases for the private residential purposes of cooking and heating.

Added by Acts 1983, No. 654, §1, eff. July 1, 1984. Amended by Acts 1985, No. 622, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:5 — LA Code / Code revised-statutes / Title 47 / Section 5
Authority of domestic officials to sue
Status: in_force

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

Acts 1950, No. 19, §3.
La. Rev. Stat. § 47:8013 — LA Code / Code revised-statutes / Title 47 / Section 8013
Tax increment development plan; preparation; adoption; filing; modification
Status: in_force

A. After the governing body has, upon advice thereon by the planning body, by resolution designated an area of the parish or municipality as the site for development under the provisions of this Chapter, a corporation shall prepare or cause to be prepared a tax increment development plan for such area. After preparation of the plan, the corporation shall submit it to the governing body which shall refer it to the planning body, if any, for review and recommendation. However, the corporation shall not submit any such plan to the governing body until it has held at least one public informational meeting, which shall be held after twenty-one days prior notice thereof has appeared in a newspaper of general circulation in the parish or municipality. The planning body, if any, after review of the plan by such agencies as it considers appropriate, shall submit its written recommendations with respect to the proposed plan to the governing body within forty-five days after receipt of the plan for review. Upon receipt of the recommendations of the planning body, if any, or if no planning body exists within said parish or municipality, or if no recommendations are received within the said forty-five days, the governing body shall proceed with a hearing as described in Subsection B hereof. In connection with the preparation of the plan, the corporation is hereby authorized to apply for and receive planning advances from the federal government or other bodies.

B. The governing body shall hold a public hearing on the plan after at least fourteen days prior public notice thereof by publication in a newspaper having a general circulation in the parish or municipality. The notice shall describe the time, date, place and purpose of the hearing, shall generally identify the area covered by the plan, and shall outline the general scope of the proposed project. At the hearing the governing body shall afford an opportunity for all interested persons or agencies to be heard and shall receive, make known and consider recommendations in writing with reference to the plan. The governing body shall, after the hearing and after review of the recommendations of the planning body, approve the plan if it is in conformity with the master plan of the parish or municipality, if any, or the recommendations of the planning body with respect to such plan and is consistent with the purposes of this Chapter. Upon approval of the plan by the governing body, the corporation shall take such action, pursuant to R.S. 47:8014 through 47:8016, as it may deem necessary to implement the plan.

C. Upon the adoption of the plan by the governing body, it shall be filed as a public record in the office of the clerk and the registrar of conveyances of the parish or municipality and any conveyance, encumbrance or contract may incorporate provisions thereof by reference, which shall afford notice thereof to all parties. Any comprehensive guidelines adopted by a corporation pursuant to R.S. 47:8015(C)(1) be filed in the same manner as the plan.

D. The plan may be modified by the corporation at any time, but any modification after sale or lease by the corporation of real property for development in the tax increment area, shall be subject to any rights a lessee or purchaser may have acquired by virtue of such lease or purchase; provided, however, that no public hearing shall be required for any modification which the governing body may deem by resolution not to be substantial. The governing body may, by resolution or the adoption of rules and regulations, delegate to the planning body, if any, the duty of determining whether any proposed modification of the plan is substantial.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:335.1 — LA Code / Code revised-statutes / Title 47 / Section 335.1
Short title
Status: in_force

This Chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act".

Acts 2001, No. 72, §1, eff. May 24, 2001.