La. Rev. Stat. § 47:158 — LA Code / Code revised-statutes / Title 47 / Section 158
Basis for depletion
Status: in_force

A. General rule. The basis upon which depletion is to be allowed in respect of any property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining the gain upon the sale or other disposition of such property, except as provided in Subsections B, C, and D, of this Section.

B. Discovery value in case of mines, other than metal, coal, or sulphur mines discovered by the taxpayer after December 31, 1933. The basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, if such mines were not acquired as the result of purchase of a proven tract or lease, and if the fair market value of the property is materially disproportionate to the cost. The depletion allowance under R.S. 47:66 based on discovery value provided in this Subsection shall not exceed fifty per centum (50%) of the net income of the taxpayer (computed without allowance for depletion) from the property upon which the discovery was made, except that in no case shall the depletion allowance under R.S. 47:66 be less than it would be if computed without reference to discovery value. Discoveries shall include minerals in commercial quantities contained within a vein or deposit discovered in an existing mine or mining tract by the taxpayer after December 31, 1933, if the vein or deposit thus discovered was not merely the uninterrupted extension of a continuing commercial vein or deposit already known to exist, and if the discovered minerals are of sufficient value and quantity that they could be separately mined and marketed at a profit.

C. Percentage depletion for oil and gas wells. In the case of oil and gas wells the allowance for depletion under R.S. 47:66 shall be twenty-two percent of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion, from the property except that in no case shall the depletion allowance under R.S. 47:66 be less than it would be if computed without reference to this Subsection.

D. Percentage depletion for coal and metal mines and sulphur. The allowance for depletion under R.S. 47:66 shall be, in the case of coal mines, five percent, in the case of metal mines, fifteen percent, and in the case of sulphur mines or deposits, twenty-three percent, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion, from the property. A taxpayer making his first return under this Chapter or under Act 21 of 1934 in respect of a property, shall state whether he elects to have the depletion allowance for such property for the taxable year for which the return is made computed with or without regard to percentage depletion, and the depletion allowance in respect of such property for such year and all succeeding taxable years shall be computed according to the election thus made. If the taxpayer fails to make such statement in the return, the depletion allowance for such property for all taxable years shall be computed without reference to percentage depletion. This Subsection shall not be construed as granting a new election to any taxpayer relative to any property with respect to which he has filed a return under Act 21 of 1934.

E. Definition of property.

(1) General rule. For the purpose of computing the depletion allowance under Subsections C and D of this Section, the term "property" means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land.

(2) Special rules as to operating mineral interests in oil and gas wells.

(a) In general. Except as otherwise provided in this Subsection,

(i) all of the taxpayer's operating mineral interests in a separate tract or parcel of land shall be combined and treated as one property, and

(ii) the taxpayer may not combine an operating mineral interest in one tract or parcel of land with an operating mineral interest in another tract or parcel of land.

(b) Election to treat operating mineral interests as separate properties. If the taxpayer has more than one operating mineral interest in a single tract or parcel of land, he may elect to treat one or more of such operating mineral interests as separate properties. The taxpayer may not have more than one combination of operating mineral interests in a single tract or parcel of land. If the taxpayer makes the election provided in this Paragraph with respect to any interest in a tract or parcel of land, each operating mineral interest which is discovered or acquired by the taxpayer in such tract or parcel of land after the taxable year for which the election is made shall be treated,

(i) if there is no combination of interests in such tract or parcel, as a separate property unless the taxpayer elects to combine it with another interest, or

(ii) if there is a combination of interests in such tract or parcel, as part of such combination unless the taxpayer elects to treat it as a separate property.

(3) Certain unitization or pooling arrangements.

(a) In general. Under regulations prescribed by the collector, if one or more of the taxpayer's operating mineral interests participate, under a voluntary or compulsory unitization or pooling agreement, in a single cooperative or unit plan of operation, then for the period of such participation,

(i) they shall be treated for all purposes of this Chapter as one property, and

(ii) the application of Paragraphs (1), (2), and (4) of this Subsection in respect to such interests shall be suspended.

(b) Limitation. Subparagraph (a) of this Paragraph shall apply to a voluntary agreement only if all the operating mineral interests covered by such agreement,

(i) are in the same deposit, or are in two or more deposits the joint development or production of which is logical from the standpoint of geology, convenience, economy, or conservation, and

(ii) are in tracts or parcels of land which are contiguous or in close proximity.

(c) Special rule in the case of arrangements entered into in taxable years beginning before January 1, 1964, if

(i) two or more of the taxpayer's operating mineral interests participate under a voluntary or compulsory unitization or pooling agreement entered into in any taxable year beginning before January 1, 1964, in a single cooperative or unit plan of operation,

(ii) the taxpayer, for the last taxable year beginning before January 1, 1964, treated such interests as two or more separate properties, and

(iii) it is determined that such treatment was proper under the law applicable to such taxable year, such taxpayer may continue to treat such interests in a consistent manner for the period of such participation.

(4) Manner, time, and scope of election.

(a) Manner and time. Any election provided in Paragraph (2) of this Subsection shall be made for each operating mineral interest, in the manner prescribed by the collector by regulations, not later than the time prescribed by law for filing the return (including extensions thereof) for whichever of the following taxable years is the later: The first taxable year beginning after December 31, 1963, or the first taxable year in which any expenditure for development or operation in respect of such operating mineral interest is made by the taxpayer after the acquisition of such interest.

(b) Scope. Any election under Paragraph (2) of this Subsection shall be for all purposes of this Chapter and shall be binding on the taxpayer for all subsequent taxable years.

(5) Treatment of certain properties. If, on the day preceding the first day of the first taxable year beginning after December 31, 1963, the taxpayer has any operating mineral interests which he treats under paragraph (4) of this section (as in effect before the amendments made by Act 175 of the 1964 Regular Session), such treatment shall be continued and shall be deemed to have been adopted pursuant to Paragraphs (1) and (2) of this Subsection (as amended by such Act).

(6) Allocation of basis in case of termination of election under Subsection (2)(b) of this Subsection.

(a) Fair market value rule. Except as provided in Paragraph (2) of this Subsection, if a taxpayer has a Section 158(E) aggregation, then the adjusted basis (as of the first day of the first taxable year beginning after December 31, 1963) of each property included in such aggregation shall be determined by multiplying the adjusted basis of the aggregation by a fraction,

(i) the numerator of which is the fair market value of such property, and

(ii) the denominator of which is the fair market value of such aggregation.

For purposes of this Paragraph, the adjusted basis and the fair market value of the aggregation, and the fair market value of each property included therein, shall be determined as of the day preceding the first day of the first taxable year which begins after December 31, 1963.

(b) Allocation of adjustments. If the taxpayer makes an election under this Paragraph with respect to any Section 158(E) aggregation, then the adjusted basis (as of the first day of the first taxable year beginning after December 31, 1963) of each property included in such aggregation shall be the adjusted basis of such property at the time it was first included in the aggregation by the taxpayer, adjusted for that portion of those adjustments to the basis of the aggregation which are reasonably attributable to such property. If, under the preceding sentence, the total of the adjusted bases of the interests included in the aggregation exceeds the adjusted basis of the aggregation (as of the day preceding the first day of the first taxable year which begins after December 31, 1963), the adjusted bases of the properties which include such interests shall be adjusted, under regulations prescribed by the Collector of Revenue, so that the total of the adjusted bases of such interests equals the adjusted basis of the aggregation. An election under this Paragraph shall be made at such time and in such manner as the collector shall by regulations prescribe.

F. Special rules as to operating interests in coal and metal mines and sulphur.

(1) Election to aggregate separate interests. If a taxpayer owns two or more separate operating interests which constitute part or all of an operating unit, he may elect (for all purposes of this Chapter),

(a) to form an aggregation of, and to treat as one property, all such interests owned by him which comprise any one mine or any two or more mines; and

(b) to treat as a separate property each such interest which is not included within an aggregation referred to in Subparagraph (a) of this Paragraph.

For purposes of this Paragraph, separate operating interests which constitute part or all of an operating unit may be aggregated whether or not they are included in a single tract or parcel of land and whether or not they are included in contiguous tracts or parcels. For purposes of this Paragraph, a taxpayer may elect to form more than one aggregation of operating interests with any one operating unit; but no aggregation may include any operating interest which is a part of a mine without including all of the operating interests which are a part of such mine in the first taxable year for which the election to aggregate is effective, and any operating interest which thereafter becomes a part of such mine shall be included in such aggregation.

(2) Election to treat a single interest as more than one property. If a single tract or parcel of land contains a deposit which is being extracted, or will be extracted, by means of two or more mines for which expenditures for development or operation have been made by the taxpayer, then the taxpayer may elect to allocate to such mines, under regulations prescribed by the collector all of the tract or parcel of land and of the deposit contained therein, and to treat as a separate property that portion of the tract or parcel of land and of the deposit so allocated to each mine. A separate property formed pursuant to an election under this Paragraph shall be treated as a separate property for all purposes of this Chapter (including this Paragraph). A separate property so formed may, under regulations prescribed by the collector be included as a part of an aggregation in accordance with Paragraphs (1) and (3) of this Subsection. The election provided by this Paragraph may not be made with respect to any property which is a part of an aggregation formed by the taxpayer under Paragraph (1) of this Subsection except with the consent of the collector.

(3) Manner and scope of election. The election provided by Paragraph (1) or (2) of this Subsection shall be made, for each operating interest in accordance with regulations prescribed by the collector, not later than the time prescribed by law for filing the return (including extensions thereof) for the first taxable year beginning after December 31, 1963, or the first taxable year in which any expenditure for development or operation in respect of the separate operating interest is made by the taxpayer after the acquisition of such interest. Such an election shall be binding upon the taxpayer for all subsequent taxable years, except that the collector may consent to a different treatment of the interest with respect to which the election has been made.

G. Operating mineral interest and operating interest defined. For purposes of this Section, the terms "operating mineral interest" and "operating interest" include only an interest in respect of which the costs of production of the mineral are required to be taken into account by the taxpayer for purposes of computing the fifty percent limitation provided for in Subsection D of this Section or would be so required if the mine or well were in the production stage.

H. Special rule as to nonoperating interest. Aggregation of separate interests. If a taxpayer owns two or more separate nonoperating interests in a single tract or parcel of land or in two or more adjacent tracts or parcels of land, the collector shall, on showing by the taxpayer that a principal purpose is not the avoidance of tax, permit the taxpayer to treat (for all purposes of this Chapter) all such interests in each separate kind of deposit as one property. If such permission is granted for any taxable year, the taxpayer shall treat such interests as one property for all subsequent taxable years unless the collector consents to a different treatment.

Acts 1958, No. 242, §11; Acts 1964, No. 175, §1; Acts 1964, No. 234, §1. Amended by Acts 1974, No. 187, §1, eff. Dec. 31, 1974; Acts 1974, Ex.Sess., No. 13, §1; Acts 1984, 1st Ex. Sess. No. 9, §1, eff. Jan. 1, 1984; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS. NO. 9, §3, EFF. MARCH 27, 1984.}}

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

NOTE: See Acts 2018, 2 nd E.S., No. 4, §1, re: applicability.
La. Rev. Stat. § 47:1562 — LA Code / Code revised-statutes / Title 47 / Section 1562
Determination and notice of tax due
Status: in_force

A. If a taxpayer fails to make and file any return or report required by the provisions of this Subtitle, the secretary shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be 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, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.

B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit, investigation, or examination, as provided for by R.S. 47:1541, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.

Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2006, No. 34, §1, eff. May 12, 2006.
La. Rev. Stat. § 47:490.6 — LA Code / Code revised-statutes / Title 47 / Section 490.6
Military honor license plates for participants in Operation Desert Shield/Desert Storm
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application of any citizen of Louisiana who was a member of the United States armed forces or of the Coast Guard who served in Operation Desert Shield/Desert Storm as certified by the Department of Veterans' Affairs.

B. The charge for this license plate shall be the regular motor vehicle registration license fee.

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

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:301.5 — LA Code / Code revised-statutes / Title 47 / Section 301.5
Bundled transactions
Status: in_force

A. Bundled transactions. Except as otherwise provided for in this Section or federal law, sales tax shall be collected on the sales price of a bundled transaction if any product included in the bundled transaction would be taxable if sold separately.

B. Definitions. For purposes of this Section, the following terms shall have the following meanings:

(1)(a) "Bundled transaction" shall mean the retail sale of two or more products where the products are otherwise distinct and identifiable and the products are sold for one non-itemized price. In order to show whether a retail sale consisted of one or more distinct and identifiable products and whether the products were sold for one non-itemized price, a seller shall maintain copies of invoices, service agreements, contracts, catalogs, price lists, rate cards, and other sales-related documents given to, or made available to, the purchaser.

(b) "Bundled transaction" shall not include either of the following:

(i) The sale of any products in which the sales price varies or is negotiable based on the selection by the purchaser of the products included in the transaction.

(ii) Any of the exceptions provided for in Subsection C of this Section.

(2) "Distinct and identifiable products" do not include any of the following:

(a) Packaging such as containers, boxes, sacks, bags and bottles, or other materials such as wrapping, labels, tags and instruction guides that accompany the retail sale of the products and are incidental or immaterial to the retail sale thereof. Examples of packaging that are incidental or immaterial include but are not limited to grocery sacks, shoeboxes, dry cleaning garment bags, and express delivery envelopes and boxes.

(b) A product provided free of charge with the required purchase of another product. A product is provided free of charge if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge.

(c) Items included in the definition of sales price pursuant to R.S. 47:301(13).

(3) "One non-itemized price" does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including but not limited to an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card or price list.

(4) "Products" mean and include tangible personal property, services, intangibles, and digital products but shall not include immovable property.

C. Exceptions. A transaction that otherwise meets the definition of bundled transaction is not considered a bundled transaction if it meets any of the following:

(1)(a) True object exception. The true object exception applies to either of the following transactions:

(i) The retail sale of tangible personal property or a digital product and a service where the true object of the transaction is the service and the tangible personal property or digital product is essential to the use of the service, and is provided exclusively in connection with the service. If the transaction is not a bundled transaction as a result of this exception, then the true object of the transaction will be the retail sale of the service and should be taxed accordingly.

(ii) The retail sale of multiple services where one service is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service, and the true object of the transaction is the second nontaxable service. If the transaction is not a bundled transaction as a result of this exception, then the true object of the transaction will be the retail sale of the second service and should be taxed accordingly.

(b) For purposes of this Paragraph, factors that should be considered to determine the true object of a transaction include the seller's line of business; the purchaser's object of the transaction; whether the tangible personal property or service that is essential to the second service is available for sale separately without the second service; and how the tangible personal property or service is essential to the second service.

(c) The true object exception applies only to transactions that include a service and shall not apply to transactions that include only tangible personal property or digital products.

(d) When the true object of the transaction is a nontaxable service, the service provider shall be considered the consumer of any taxable products provided to the customer as part of the transaction.

(2)(a) De minimis exception. The de minimis exception applies to a transaction that includes taxable products and nontaxable products and the sales price of the taxable products is de minimis. Sellers shall use the full term of a service contract to determine if the taxable products are de minimis.

(b) As used in this Paragraph, de minimis means the sales price of the taxable products is ten percent or less of the total sales price of the bundled products.

(3) Food, drugs and medical items exception. The food, drugs, and medical items exception applies to the retail sale of exempt tangible personal property and taxable tangible personal property where the transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic devices or medical supplies and the sales price of the taxable tangible personal property is fifty percent or less of the total sales price of the bundled products.

D.(1) Notwithstanding Subsections B and C of this Section, if a bundled transaction includes the sale of a digital code that provides a purchaser with the right to obtain more than one digital product, and which may also include the right to obtain other products or services, and all of the products and services, digital or otherwise, to be obtained through the use of the code do not have the same sales and use tax treatment, both of the following shall apply:

(a) The transaction shall be deemed to be the sale of the products and services to be obtained through the use of the code.

(b) The sales and use tax applies to the entire selling price of the code, except as provided in Paragraph (2) of this Subsection.

(2) If the seller can identify by reasonable and verifiable standards the portion of the selling price attributable to the products and services that are not subject to state sales and use tax from its books and records that are kept in the regular course of business for other purposes including but not limited to nontax purposes, sales and use tax does not apply to that portion of the selling price of the code attributable to the products and services that are not subject to sales and use tax.

E. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.

Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of conflict between Acts 10 and 11, Act 11 controls.
La. Rev. Stat. § 47:463.79 — LA Code / Code revised-statutes / Title 47 / Section 463.79
Special prestige license plates; American-Italian Renaissance Foundation
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate which shall be issued, upon application, to any citizen of Louisiana, and which shall have a minimum of one hundred applicants for such plate prior to its establishment. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The prestige license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear a designating emblem of the American-Italian Renaissance Foundation, the design of which shall be determined by the board of directors of the American-Italian Renaissance Foundation.

B. The prestige license plates shall be issued in the same manner as other motor vehicle license plates.

C. The donation required by this Section shall be in addition to the regular motor vehicle registration license fee.

D.(1) No such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided in this Subsection and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of the administrative costs. The department shall collect the donation for each license plate which shall be annually appropriated by the legislature to the office of cultural development, Department of Culture, Recreation and Tourism.

(2) An amount of monies equal to the total amount of donations shall be equally divided and disbursed annually by the office of cultural development to the American-Italian Renaissance Foundation in New Orleans. The monies shall be used solely for the expenses incurred in providing the educational, charitable, scientific, and maintenance services and programs provided in accordance with Article III of the Articles of Incorporation of the American-Italian Renaissance Foundation.

(3) The services of the American-Italian Renaissance Foundation 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.

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

Acts 1999, No. 1254, §1.
La. Rev. Stat. § 47:120.251 — LA Code / Code revised-statutes / Title 47 / Section 120.251
Income tax checkoff; donation for The Louisiana Association for the Blind
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 Association for the Blind 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. Donated monies shall be administered by the secretary and distributed to The Louisiana Association for the Blind in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

B. The House Committee on Ways and Means may, at its discretion, request a report from The Louisiana Association for the Blind relative to its operations. 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 organization's activities. The committee may summon any person employed by or associated with The Louisiana Association for the Blind to provide testimony with respect to the report.

Acts 2014, No. 270, §1, eff. Jan. 1, 2015.
La. Rev. Stat. § 47:338.81 — LA Code / Code revised-statutes / Title 47 / Section 338.81
Tax as additional; collection
Status: in_force

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

Acts 1962, No. 276, §3; Redesignated from R.S. 33:2735.3 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2609 — LA Code / Code revised-statutes / Title 47 / Section 2609
Distribution of proceeds; formula
Status: in_force

A. Subject to the exceptions contained in Article VII, Section 9(A) of the Constitution of Louisiana, all proceeds, penalties, and interest received from the tax imposed under the provisions of this Part shall be paid into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be credited to the state general fund.

B, C. Repealed by Acts 2001, No. 1182, §12, eff. July 1, 2001.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2; Acts 2001, No. 1182, §§7 and 12, eff. July 1, 2001.
La. Rev. Stat. § 47:1515.2 — LA Code / Code revised-statutes / Title 47 / Section 1515.2
Authority to collect fees; office of conservation
Status: in_force

A. The secretary of the Department of Revenue is hereby authorized to enter into an agreement with the Department of Conservation and Energy, office of conservation, at the request of the commissioner of conservation, to collect fees assessed by the office of conservation.

B. The agreement between the Department of Revenue and the Department of Conservation and Energy, office of conservation shall be executed by the secretary of the Department of Revenue and the commissioner of conservation. The agreement shall provide the manner of collection, the fees to be collected, and the costs of collection, if any, to be paid by the office of conservation, and such other terms and conditions necessary to effectuate the agreement.

Acts 1995, No. 98, §1; Acts 1997, No. 658, §2; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
La. Rev. Stat. § 47:305.21 — LA Code / Code revised-statutes / Title 47 / Section 305.21
Exemption; sickle cell disease organizations
Status: in_force

A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property, digital products, or any taxable service, by a nonprofit organization established prior to 1975 which conducts a comprehensive program on sickle cell disease which includes but is not limited to free education, free testing, free counseling, and free prescriptions, transportation, and food packages for sickle cell patients shall be exempt from sales and use taxes levied by any taxing authority.

B.(1) An exemption certificate shall be obtained from the secretary, in accordance with regulations prescribed by him, in order for a nonprofit organization to qualify for the exemption provided in this Section.

(2) If the secretary denies tax exempt status pursuant to this Section, the organization may appeal the ruling to the Board of Tax Appeals which may overrule the secretary and grant tax exempt status to the organization.

Acts 2025, No. 384, §5, eff. June 20, 2025.
La. Rev. Stat. § 47:818.3 — LA Code / Code revised-statutes / Title 47 / Section 818.3
Venue of tax collection suits
Status: in_force

The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this Part and the enforcement of the terms and provisions of this Part is in East Baton Rouge Parish except a summary proceeding or action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation of any gasoline or diesel fuel that is subject to forfeiture and sale shall be commenced in the parish where the seizure is made.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:337.94 — LA Code / Code revised-statutes / Title 47 / Section 337.94
Procedure for adoption of rules
Status: in_force

A. Prior to the adoption, amendment, or repeal of any rule, the board shall:

(1)(a) Give notice of its intended action and a copy of the proposed rules at least ninety days prior to taking action on the rule. The notice shall include all of the following:

(i) The name of the person within the board who has the responsibility for responding to inquiries about the intended action.

(ii) The time when, the place where, and the manner in which interested persons may present their views thereon.

(iii) A statement that the intended action complies with the statutory law administered by the board, including a citation of the enabling legislation.

(b)(i) The notice shall be published at least once in the Louisiana Register and shall be submitted with a full text of the proposed rule to the Louisiana Register at least one hundred days prior to the date the board will take action on the rule.

(ii) Upon publication of the notice, copies of the full text of the proposed rule shall be available from the board upon written request.

(c) Notice of the intent to adopt, amend, or repeal any rule shall be mailed to all persons who have made timely request of the board for such notice, which notice and statements shall be mailed at the earliest possible date, and in no case later than ten days after the date when the proposed rule change is submitted to the Louisiana Register.

(d) For the purpose of timely notice as required by this Paragraph, the date of notice shall be deemed to be the date of publication of the issue of the Louisiana Register in which the notice appears, such publication date to be the publication date as stated on the outside cover or the first page of such issue.

(2) Afford all interested persons at least thirty days from the date of the publication of the notice of intent to submit data, views, comments, or arguments. In the case of substantive rules, opportunity for oral presentation or argument shall be granted if requested within twenty days after publication of the rule as provided in this Subsection, by twenty-five persons or by an association having not less than twenty-five members, or by a committee of either house of the legislature to which the proposed rule change has been referred under the provisions of R.S. 47:337.99.

(3)(a) Make available to all interested persons copies of any rule intended for adoption, amendment, or repeal from the time the notice of its intended action is published in the Louisiana Register. Any hearing pursuant to the provisions of Paragraph (2) shall be held no earlier than thirty-five days and no later than forty days after the publication of the Louisiana Register in which the notice of the intended action appears. The board shall fully consider all comments and submissions respecting the proposed rule.

(b) The board shall issue a response to comments and submissions describing the principal reasons for and against adoption of any amendments or changes suggested in the comments and submissions to the respective oversight committees. In addition to the response to comments, the board may prepare a preamble explaining the basis and rationale for the rule, identifying the data and evidence upon which the rule is based, and responding to comments and submissions. Such preamble and response to comments and submissions shall be furnished to the respective legislative oversight subcommittees at least five days prior to the day the legislative oversight subcommittee hearing is to be held on the proposed rule, and shall be made available to interested persons no later than one day following their submission to the appropriate legislative oversight subcommittee. If no legislative oversight hearing is to be held, the board shall issue a response to comments and submissions and preamble, if any, to any person who presented comments or submissions on the rule and to any requesting person not later than fifteen days prior to the time of publication of the final rule.

(c) The board shall, upon request, make available to interested persons the report submitted pursuant to R.S. 47:337.99(C) and (D) no later than one working day following the submittal of such report to the legislative oversight subcommittees.

B. Only the board may initiate or rescind the adoption, amendment or repeal of a rule. Any interested person may petition the board requesting the adoption, amendment or repeal of a rule. Within one hundred twenty days after submission of a petition, a written response shall be sent to such petitioner.

Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:6114 — LA Code / Code revised-statutes / Title 47 / Section 6114
Registry of maternal wellness centers
Status: in_force

A. The Louisiana Department of Health shall establish and maintain, in accordance with the provisions of this Chapter, a voluntary registry of maternal wellness centers. The purpose of the registry shall be to function as a single database of eligible maternal wellness centers located in Louisiana. The Louisiana Department of Health shall publish and make the registry available to the public on its website. The Louisiana Department of Health shall have no regulatory authority over registered eligible maternal wellness centers.

B. The registry shall not include any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.

C.(1) Any organization seeking to be included in the registry shall provide the Louisiana Department of Health with an affidavit that it meets the following criteria:

(a) Verification that the organization is located in Louisiana.

(b) Verification that the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

(c) A statement that the organization meets the definition requirements of an eligible maternal wellness center as provided in R.S. 47:6112.

(d) Any other information that the Louisiana Department of Health requires by rule.

(2) The affidavit shall be signed by an officer of the organization under penalty of perjury.

(3) The organization shall notify the Louisiana Department of Health of any changes that may affect eligibility under this Section.

D. The Louisiana Department of Health shall review each affidavit and determine whether the organization meets the criteria to be included in the registry. The Louisiana Department of Health shall send notice to the applicant organization and to the secretary of the Department of Revenue of its determination.

E. Registered eligible maternal wellness centers shall complete an annual form and provide the form to the Louisiana Department of Health no later than February first of each year in order to verify that the organization continues to meet the criteria of a maternal wellness center.

Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:338.23 — LA Code / Code revised-statutes / Title 47 / Section 338.23
City of Monroe; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of the city of Monroe 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 as provided for in this Section.

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

C.(1) Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Monroe as provided for in this Section.

(2) However, the ordinance imposing the tax shall be adopted only if the question of the imposition of the 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.

(3) The governing authority of the city of Monroe may call the election and submit a proposition to the voters only after it has adopted a plan or plans, by resolution or ordinance, specifying the purposes for which the additional sales and use tax will be used. Any such plan shall include:

(a) An estimate of the annual and aggregate amount of the expenses to be funded by the additional sales and use tax.

(b) An estimate of the rate of the sales and use tax, not to exceed one-half of one percent, necessary to be levied in each year to fund the estimated amount of such expenses.

(4) If the imposition of the tax is not approved by a majority of such electors at the election provided for in Paragraph (2) of this Subsection, then the provisions of this Section shall be null and void and the tax herein shall not be levied or collected.

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.(1) The proceeds of the tax shall be used to provide for the expenses associated with the operation of the fire and police departments of the city of Monroe.

(2) 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.

Acts 2004, No. 681, §1, eff. July 5, 2004; Redesignated from R.S. 33:2711.23 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.90 — LA Code / Code revised-statutes / Title 47 / Section 463.90
Special prestige license plate for Beta Sigma Phi
Status: in_force

A. Notwithstanding the provisions of R.S. 47:463.72, the secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Beta Sigma Phi in accordance with the provisions of this Section. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design approved by the Beta Sigma Phi Disaster Relief Fund, provided that it is in compliance with R.S. 47:463(A)(3), and shall include the Beta Sigma Phi logo.

B. The prestige license plates shall be issued, upon application, to any member of Beta Sigma Phi in the same manner as any other motor vehicle license plate, provided that there is a minimum of one thousand applicants for such plate.

C. A fee of twenty-five dollars shall be paid for the issuance and renewal of each plate, which fee shall be in addition to the regular motor vehicle registration license fee, and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.

D. A royalty fee of twenty-five dollars for the use of the official logo of Beta Sigma Phi shall be collected by the department upon the issuance and renewal of each plate and, beginning July 1, 2001, shall be forwarded to the Beta Sigma Phi Disaster Relief Fund.

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 collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.

F. The monies received from the royalty fees shall be used solely for the Beta Sigma Phi Disaster Relief Fund.

G. There shall be a contract authorizing the use of the Beta Sigma Phi logo and establishing the prestige motor vehicle license plates in accordance with the provisions of this Section. There shall also be an agreement on the part of the Beta Sigma Phi to use the royalty fees as provided in Subsection F of this Section.

Acts 2001, No. 673, §1, eff. July 1, 2001.
La. Rev. Stat. § 47:818.132 — LA Code / Code revised-statutes / Title 47 / Section 818.132
Collaboration with commissioner of agriculture
Status: in_force

Notwithstanding any provision of law to the contrary, the commissioner of agriculture shall have the duty and authority to assist the secretary of the Department of Revenue in collecting the taxes and any interest or penalties due pursuant to the provisions of this Subpart, and the provisions of Subpart E of Part II of Chapter 30 of Title 3 of the Louisiana Revised Statutes of 1950 that are not inconsistent with this duty shall apply for such purposes. Subject to the oversight of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs, the commissioner, in consultation with the secretary, shall promulgate rules pursuant to the Administrative Procedure Act to provide procedures and processes for the orderly regulation and enforcement of the laws governing taxation of compressed natural gas, liquefied natural gas, and liquefied petroleum gas.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:338.31 — LA Code / Code revised-statutes / Title 47 / Section 338.31
Authority to issue bonds
Status: in_force

In order to obtain funds for the purpose of paying all or any part of the cost of any one or more public improvements on which the sales tax revenues may be expended, the governing authority of any municipality may issue bonds of the municipality payable solely from an irrevocable pledge and dedication of sales tax revenues, all in the form and manner and subject to the limitations and restrictions contained in R.S. 47:338.30 through 338.47. Title to all such improvements shall be in the public.

Acts 1962, No. 300, §2; Redesignated from R.S. 33:2717.2 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.157 — LA Code / Code revised-statutes / Title 47 / Section 463.157
Special prestige license plate; "Save the Honeybee"
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 "Save the Honeybee" 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 jointly by the North Live Oak Elementary School of Watson, Louisiana, and the Louisiana Beekeepers 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 Beekeepers Association, Incorporated, or its successor organization. The money received shall be used solely for financial aid for graduate and postgraduate students enrolled in a Louisiana postsecondary institution working on applied honey bee research projects at the United States Department of Agriculture Agricultural Research Service Honey Bee Breeding, Genetics and Physiology Research Laboratory in Baton Rouge, Louisiana. The Louisiana Beekeepers Association, Incorporated, shall establish and disburse the funds for the scholarship program.

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

Acts 2012, No. 246, §1; Acts 2022, No. 2, §1, eff. May 13, 2022.
La. Rev. Stat. § 47:338.102 — LA Code / Code revised-statutes / Title 47 / Section 338.102
Bonds
Status: in_force

A. Subject to the approval at an election as hereinbefore required the parish, through its governing authority, is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one per cent sales and use tax (which proceeds or avails are hereinafter sometimes referred to as the "additional sales tax revenues"), in order to obtain funds for any purpose for which the additional sales tax may be authorized and levied. In addition to the right to fund into bonds seventy-five per cent of the estimated proceeds or avails of said additional sales tax, the parish, through its governing authority, is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of the combined revenues derived from the existing one-half of one per cent sales tax and said additional one per cent sales tax; provided, however, that the proposition to authorize the levy of the additional sales tax contains provisions authorizing the funding of the existing sales tax and the additional sales tax in the manner herein provided.

B. The said governing authority shall, by resolution, fix the form, denomination and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, within the maximum rate prescribed herein. The bonds shall be designated "Public Improvement Bonds", shall be issued in the name of the parish and shall be payable in such medium and at such place or places within or without the State as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than thirty years from the date thereof, or bear a greater rate of interest than six and one-half per centum per annum, or be sold for less than par. All bonds shall be signed by the president or other chief executive officer and by the secretary of the governing authority, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The bonds shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and the maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five per cent of the amount of total sales tax revenues (derived from the existing sales tax and the additional sales tax) estimated by the governing authority to be received by it in the calendar year during which the bonds are issued.

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

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

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

F. When any bonds shall have been issued hereunder neither the legislature, nor the governing authority nor any other authority may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the parish from the existing sales tax and/or the additional sales tax, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this paragraph and R.S. 47:338.98 through 338.103.

G. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues from the existing sales tax and/or the additional sales tax, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to insure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.98 through 338.103.

H. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to insure the enforcement, collection and proper application of the sales tax revenues derived from the existing sales tax and/or the additional sales tax as the governing authority may think proper, where not inconsistent with the provisions of R.S. 47:338.98 through 338.103, and when any bonds payable from the revenues derived from the existing sales tax and/or the additional sales tax shall have been issued, R.S. 47:338.98 through 338.103, the ordinances of the governing authority imposing the sales taxes and pursuant to which the taxes are being levied, collected, and allocated, and the obligation of the governing authority to continue to levy, collect and allocate the taxes and to apply the revenues derived therefrom in accordance with the provisions of said ordinances and R.S. 47:338.98 through 338.103, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.

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

J. Before any bonds are issued hereunder, the 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 legal authority for issuing the bonds and imposing the sales taxes; 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 parish does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that all required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the governing authority nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or sales taxes in any court or in any action or proceeding.

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

"Incontestable. Secured by pledge and dedication of proceeds of sales taxes levied by the Parish of _______________, State of Louisiana. Registered this _____ day of ______________, 20___.

__________________________

Secretary of State"

L. All bonds issued under the provisions of R.S. 47:338.98 through 338.103 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.

M. The provisions of R.S. 47:338.98 through 338.103 shall be construed as cumulative and additional authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.98 through 338.103 shall not be affected or limited by any other provision of any statute of the state and no provision, notice, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the sales taxes, and issuance of bonds payable therefrom, except as in R.S. 47:338.98 through 338.103 otherwise specifically provided.

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

O. The resolution authorizing the issuance of bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish, and shall be published in one issue of the official journal of the Parish. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the sales taxes, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the sales taxes, or bond authorization for any cause whatsoever. If the question of the validity of any proceedings, taxes, or bond authorization provided for under the provisions of R.S. 47:338.98 through 338.103 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the sales taxes pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which the resolution was adopted or proceedings had.

Acts 1968, No. 83, §5; Redesignated from R.S. 33:2737.35 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.127 — LA Code / Code revised-statutes / Title 47 / Section 463.127
Special prestige license plates; Southern University Black College National Champions
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 Southern University Black College National Champions plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Southern University. The institution shall be prohibited from requesting any change to the design or color of the license plate within a five-year period after the date of acceptance of a specific color and design.

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

C. A one-time royalty fee of twenty-five dollars for use of Southern University Black College National Champions design shall be collected by the department and shall be forwarded to the institution for each license issued as provided for in this Section. The department shall also collect the standard motor vehicle registration license fee provided 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 the administrative costs.

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

E.(1) The monies received from the royalty fees by the institution shall be used solely for academic or financial need-based scholarships. The management board of the institution shall be responsible for disbursing the funds and for establishing the scholarship program.

(2) The chancellor of Southern University or his designee shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.

F. Upon the signing of a contract authorizing the use of the design for the Southern University Black College National Champions special prestige license plate, the secretary of the Department of Public Safety and Corrections shall establish the prestige license plate in accordance with the provisions of this Section. This contract shall include an agreement on the part of the university to use the royalty fees as provided in Subsection E of this Section.

Acts 2004, No. 245, §1.
La. Rev. Stat. § 47:337.29 — LA Code / Code revised-statutes / Title 47 / Section 337.29
Dealers required to keep records
Status: in_force

A.(1) Every dealer required to make a report and pay any tax under this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and such other books of accounts as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the collector; and each dealer shall secure, maintain and keep until the taxes to which they relate have prescribed, a complete record of tangible personal property received, used, sold at retail, distributed, or stored, leased or rented, within the taxing jurisdiction by the said dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the collector for the reasonable administration of the tax, and a complete record of all sales or purchases of services taxable as provided in this Chapter until the taxes to which they relate have prescribed.

(2) These records shall be open for inspection to the collector at all reasonable hours.

(3) The collector is authorized to require all dealers who take deductions on their sales tax returns for total sales under the minimum taxable bracket prescribed pursuant to R.S. 47:304 to support their deductions by keeping written or printed detailed records of said sales in addition to their usual books and accounts.

B. Any dealer subject to the provisions of this Chapter who violates the provisions of this Section shall be fined not more than five hundred dollars or imprisoned for not more than sixty days, or both, for any such offense.

C. Any dealer shall have an obligation to use reasonable means to notify and provide a collector with accurate and updated information pertaining to its proper address and the names and contact information for those officers or directors, or members or managers having direct control or supervision over its local sales and use taxes and those charged with the responsibility of filing a dealer's sales and use tax return with the collector. This obligation shall be continuing and a dealer shall notify the collector of any changes, additions, or deletions within thirty calendar days of any change.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018.
La. Rev. Stat. § 47:1601 — LA Code / Code revised-statutes / Title 47 / Section 1601
Interest on unpaid taxes
Status: in_force

A.(1) When any taxpayer fails to pay a tax, or any portion thereof, on or before the day where it is required to be paid under the provisions of this Subtitle, interest shall be added to the amount of tax due and such interest shall be computed from the statutory payment date of the tax until the tax is paid. The rate of interest shall be as provided for in Paragraph (A)(2) of this Subsection. However, in the case of a waiver of restrictions and delays as provided for in R.S. 47:1565.1, if the taxpayer pays the tax due within ten days after the notice of assessment is mailed to him, the interest shall be computed to the thirtieth day after the filing of such waiver or to the date the deficiency is paid, whichever is earlier. The interest provided for herein shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and, unless otherwise provided for in this Title, shall not be waived or remitted.

(2)(a) With respect to tax obligations, interest shall be determined as follows:

(i) Prior to January 1, 2006, interest shall accrue at the rate of one and one-quarter percent per month and for any fraction of a month.

(ii) Effective January 1, 2006, interest shall accrue at an annual rate of six percentage points above the rate provided for in R.S. 9:3500(B)(1).

(iii) Effective January 1, 2007, interest shall accrue at an annual rate of five percentage points above the rate provided for in R.S. 9:3500(B)(1).

(iv) Effective January 1, 2008, interest shall accrue at an annual rate of four percentage points above the rate provided for in R.S. 9:3500(B)(1).

(v) Effective January 1, 2009, interest shall accrue at an annual rate of three percentage points above the rate provided for in R.S. 9:3500(B)(1).

(b) In no event shall the interest rate provided for in Subparagraph (a) of this Paragraph exceed one and one-quarter percent per month and for any fraction of a month.

(c) Abatement of interest attributable to unreasonable errors and delays by the department. In the case of any assessment of interest attributable in whole or in part to any unreasonable error or delay by the secretary or her designee (acting in an official capacity) in performing a ministerial or managerial act, the secretary may abate all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be taken into account only if no significant aspect of such error or delay can be attributed to the taxpayer involved and after the department has contacted the taxpayer in writing with respect to such deficiency or payment.

(d) In order to promote the effective administration of the tax laws of this state, the secretary may provide by rules and regulations promulgated pursuant to the Administrative Procedure Act for the compromise of the amount of interest to be added to the amount of the tax due as computed pursuant to this Section. A complete record of all such compromises shall be kept by the secretary, shall be open to public inspection and, notwithstanding the provisions of R.S. 47:1508 and 1508.1, shall be published in the department's annual report.

(e) Waiver of interest when a managed audit is performed as agreed to by the secretary and the taxpayer. The secretary may waive all or a part of the interest that would otherwise accrue on any amount identified to be due in a managed audit performed under the provisions of R.S. 47:1541(D).

(3) Computation of interest on notices of tax due. When a notice is issued for unpaid taxes, the interest computation date on the notice shall be fifteen days after the issue date of the notice.

(a) If payment is received on or before the fifteenth day after the issue date, no refund of interest shall be issued.

(b) If payment is received after the fifteenth day but on or before the thirtieth day, no additional interest will be assessed.

(c) If payment is not received on or before the thirtieth day following the issue of the notice, the provisions of this Paragraph shall not apply to the notice and interest will continue to accrue as provided in Paragraph (A)(1) or (2) of this Section.

B. Notwithstanding any provision of this Section or of any other Section of this Subtitle, the interest on any amount of tax outstanding on a specific date shall be computed at the rate applicable on such date.

C. Interest at the rate established by R.S. 47:1624 shall be paid by a corporation on any underpayment of tax determined in accordance with R.S. 47:287.445.

D.(1) When an individual income taxpayer files a tax return as required by Chapter 1 of this Subtitle on or before the tax return's due date, including extensions, and the secretary does not notify the taxpayer of any additional amounts owed within eighteen months of the tax return's due date, without regard to extensions, or date of filing, whichever is later, the interest imposition shall be suspended for the period beginning eighteen months after the tax return's due date, without regard to extensions, or date of filing, whichever is later, and shall not begin again until twenty-one days after the date of the secretary's notice to the taxpayer of any additional amounts due.

(2) The suspension of interest shall not apply if the tax return was not filed by the due date, including extensions, or in any case for which fraud or criminal penalties are assessed.

(3) The suspension of interest shall not apply when a taxpayer whose federal income tax return has been adjusted fails to furnish a statement to the secretary disclosing the nature and amounts of such adjustments within the prescribed period of time pursuant to R.S. 47:103(C). If the taxpayer timely furnishes such a statement and the taxpayer did not receive notice of additional amounts owed to the Internal Revenue Service within eighteen months of the tax return's due date, without regard to extensions, or date of filing, whichever is later, the provisions of Paragraph (1) of this Subsection shall apply.

Amended by Acts 1970, No. 663, §1; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1992, No. 588, §1; Acts 1999, No. 205, §1, eff. June 11, 1999; Acts 2001, No. 788, §1, eff. Jan. 1, 2006; Acts 2005, No. 454, §1, eff. Aug. 1, 2005; Acts 2006, No. 180, §1, eff. Jan. 1, 2007; Acts 2011, No. 171, §1, eff. June 24, 2011.
La. Rev. Stat. § 47:337.13.1 — LA Code / Code revised-statutes / Title 47 / Section 337.13.1
Power to employ counsel; attorney fees
Status: in_force

A.(1) The local collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Subtitle, or to represent him in any dispute, contest, or other controversy involving the determination of sales and use tax due, or in any other proceeding under this Subtitle. The attorney fees and legal expenses incurred by the local collector for the employment of private counsel shall be reimbursed to him by the local taxing authorities and recoverable as a deduction from current collections, unless such attorney fees and legal expenses are recoverable as a reimbursement from the taxpayer.

(2) If any taxes, penalties, or interest due and final under this Subtitle are referred to an attorney at law for a collection action, an additional charge for attorney fees, in the amount of ten percent of the taxes, penalties, and interest due, except with respect to amounts timely paid under protest with a return that is not delinquent, or paid under protest to a vendor in accordance with law, shall be paid by the taxpayer to the local collector; provided, however, that the amount paid for attorney fees shall be subject to the discretion of the court or Board of Tax Appeals as to reasonableness.

(3) A taxpayer shall not be subject to the payment of attorney fees unless the local collector is the prevailing party entitled to reimbursement of attorney fees and costs as provided for in Subsection B of this Section.

B.(1) Except as otherwise provided for in Paragraph (A)(3) of this Section, the prevailing party in a dispute, contest, or other controversy involving the determination of sales and use tax due shall be entitled to reimbursement of attorney fees and costs, not to exceed ten percent of the taxes, penalties, and interest at issue, unless the position of the non-prevailing party is substantially justified. The prevailing party is defined as the party which has substantially prevailed with respect to the amount in controversy or substantially prevailed with respect to the most significant issue or set of issues presented. A position is substantially justified if it has a reasonable basis in law and fact. The reimbursement amount for attorney fees and costs shall be subject to the discretion of the court or Board of Tax Appeals as to reasonableness.

(2) The provisions of this Subsection shall not apply to amounts timely paid under protest by the taxpayer with a return that is not delinquent, or paid under protest to a vendor in accordance with law, as provided for in Subsection A of this Section.

(3) A local collector, which is a non-prevailing party in a dispute, contest, or other controversy involving the determination of sales and use tax due shall be reimbursed by the local taxing authorities for attorney fees and costs incurred by the tax collector and recoverable as a deduction from current collections.

(4) The provisions of this Subsection shall apply only to matters referred to private counsel by the local collector.

C. A local collector may waive the attorney fee award as provided for in this Section. A waiver of attorney fees by a local collector shall be considered timely if the notice of the waiver is mailed to a taxpayer by certified mail, return receipt requested, within thirty days of the service of process, or if it is waived in the collector's initial answer to a petition filed with the Board of Tax Appeals. If a local collector timely waives its attorney fee award, a taxpayer may not recover attorney fees as provided for in Subsection B of this Section.

Acts 2009, No. 493, §1, eff. July 10, 2009; Acts 2010, No. 929, §1, eff. July 2, 2010; Acts 2015, No. 210, §1, eff. June 23, 2015.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
La. Rev. Stat. § 47:1686 — LA Code / Code revised-statutes / Title 47 / Section 1686
Regulation of color of gasoline generally
Status: in_force

In order to assure that the color of gasoline to be used for refundable purposes, other than for operating or propelling aircraft, shall be distinctive, the collector of revenue is authorized to limit by rules and regulations the colors which may be used in gasoline generally.

Acts 1950, No. 371, §6. Amended by Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:2162 — LA Code / Code revised-statutes / Title 47 / Section 2162
Acquisition of tax lien by tax collectors and assessors forbidden
Status: in_force

The tax collector and tax assessor for the political subdivision, and any other person acting on behalf of the political subdivision whose duties are to assess or collect ad valorem taxes for the political subdivision, shall not acquire, either directly or indirectly, any tax lien. Any tax lien auction of a tax lien acquired in violation of this Section shall be subject to an action for nullity, except that the violation of this Section shall not be a cause for annulling the tax lien auction if the tax lien has been sold by the offending tax lien certificate holder to a person who purchased the tax lien in good faith by onerous title. In any case, a tax lien certificate holder who violates the provisions of this Section shall forfeit the price paid and shall disgorge any profits that the violator has made, either directly or indirectly, to the tax debtor.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:463.190 — LA Code / Code revised-statutes / Title 47 / Section 463.190
Special prestige license plates; "Louisiana The Energy State"
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 "Louisiana The Energy State" plate, provided there is a minimum of one thousand applicants for such plates. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Louisiana Oil and Gas Association to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).

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 treasurer for deposit into the Oilfield Site Restoration Fund created by the provisions of R.S. 30:86.

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

Acts 2016, No. 261, §1.
La. Rev. Stat. § 47:463.46 — LA Code / Code revised-statutes / Title 47 / Section 463.46
Special prestige license plates; Louisiana Quail Forever plate
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which plates shall bear a logo with a picture of a quail.

B. The charge for this special license plate shall be twenty-six dollars, which shall be assessed every two years in addition to the regular fee charged under the provisions of R.S. 47:463.

C.(1) Except as provided in Paragraph (2) of this Subsection, the revenues realized from the additional twenty-six dollar fee imposed by Subsection B of this Section shall be deposited immediately upon receipt in the state treasury. The state treasurer shall place an amount equal to those revenues in the Conservation Fund, after complying with the requirements of R.S. 56:10(B), and shall credit that amount to the "quail account" which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(10).

(2) Five percent of the net proceeds from the twenty-six dollar fee imposed by Subsection B of this Section shall be used to promote the existence of the Louisiana Quail Forever prestige license plate and its availability for use on passenger vehicles.

D. The secretary shall adopt administrative rules to implement the provisions of this Section.

Acts 1997, No. 660, §1; Acts 1999, No. 735, §1; Acts 2017, No. 81, §1.
La. Rev. Stat. § 47:463.136 — LA Code / Code revised-statutes / Title 47 / Section 463.136
Special prestige license plates; New Home Full Gospel Ministries
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 New Home Full Gospel Ministries plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "New Home Full Gospel Ministries".

B. The prestige license plate shall be issued, upon application, to any member of the New Home Full Gospel Ministries.

C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the New Home Full Gospel Ministries 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 annual fees by the New Home Full Gospel Ministries shall be dedicated to educational programs.

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

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

(2) The secretary has received a minimum of five hundred 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 annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2008, No. 700, §1.
La. Rev. Stat. § 47:1517.1 — LA Code / Code revised-statutes / Title 47 / Section 1517.1
Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
Status: in_force

A. The Department of Revenue is required to prepare a tax exemption budget each year that includes state revenue loss for the preceding three years caused by each tax exemption, deduction, exclusion, and credit authorized by law; however, in addition to the Department of Revenue, a number of other state agencies administer tax credits and rebates. Likewise, the legislative auditor's office has statutory authority to conduct performance audits of state agency programs in order to evaluate the impact, efficiency, effectiveness, and cost-effectiveness of programs and to identify programs that are vital and in the best interests of the citizens of Louisiana. In order for the legislature and the legislative auditor's office to get accurate and complete information regarding how much tax credits and rebates cost the state, each state agency that administers tax credits and rebates shall report the information required by this Section to the legislature in every even-numbered year.

B. No later than the first day of April each even-numbered year, the head of each state agency that administers a tax credit or tax rebate, referred to in this Section collectively as "tax incentive", shall prepare and submit to the Senate Committee on Revenue and Fiscal Affairs, the Senate Committee on Finance, the House Committee on Ways and Means, and the House Committee on Appropriations a report regarding each tax incentive that the agency administers. The report shall include an assessment of each tax incentive based on the following criteria:

(1) Whether or not each tax incentive has been successful in meeting the purpose for which it was enacted, in particular, whether each tax incentive benefits those originally intended to be benefitted, and if not, those who do benefit.

(2) Whether or not the state receives a positive return on investment from the business or industry for which the tax incentive is intended to benefit and any other economic benefits produced by such tax incentive.

(3) Unintended or inadvertent effects, benefits, or harm caused by each tax incentive, including whether each tax incentive conflicts with other state laws or regulations.

(4) Beginning in 2019, the reports for tax incentives that include a job creation component shall include the number of employees hired who had a Louisiana driver's license at the time that they were hired.

(5) Beginning in 2020, in addition to the reports provided for in this Section, the Department of Revenue shall perform a comprehensive return on investment analysis for all tax incentives for which the revenue loss was one million dollars or more in the previous fiscal year. This return on investment analysis shall be performed by the department regardless of which agency administers the tax incentive. The department's report of the results shall include a ranking of tax incentives by return on investment.

C.(1) Nothing in this Section shall be construed to require the disclosure of proprietary or trade secret information that has been submitted to any state agency with respect to a tax credit.

(2) Nothing in this Section shall be construed to supercede any provision of R.S. 47:1508 with respect to the confidentiality of taxpayer records.

D. Each state agency required to submit a report pursuant to the provisions of this Section may request from any other state or local agency or official any information necessary to complete the report required by this Section. Any such agency or official shall comply with this request.

E. For purposes of this Section, the term "state agency" shall mean any office, department, board, commission, institution, or division within the executive branch of state government. Administration of a tax incentive shall be evidenced by a legal requirement or authorization to undertake any of the following actions for purposes of administration of the tax incentive:

(1) Promulgation of rules or regulations; in cases where more than one agency has rulemaking authority, the report shall be prepared collaboratively.

(2) Determination, review, or confirmation of eligibility or qualifications.

(3) Entering into a contract with an entity for purposes of a tax credit.

(4) Conducting oversight or substantial administrative functions for a tax incentive when the public purpose associated with the tax incentive is within the core mission of the agency.

F. The Department of Revenue shall develop a format for reports required by this Section similar to the format used for reporting information contained in the annual tax exemption budget provided for in R.S. 47:1517. The format shall be made available to all state agencies for use in preparation of their reports pursuant to the provisions of this Section.

G. The House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall conduct hearings on the reports, to be concluded no later than thirty days before the first day that the legislature convenes in each odd-numbered year. The committees shall analyze and consider tax incentives that have caused revenue loss to the state in any one of the three previous fiscal years. From time to time, the committees may report to the legislature findings or recommendations developed as a result of the hearings.

H. This Section shall not apply to programs which have a sunset date on or before July 1, 2009.

Acts 2013, No. 191, §1; Acts 2018, No. 87, §1, eff. May 10, 2018.
La. Rev. Stat. § 47:217 — LA Code / Code revised-statutes / Title 47 / Section 217
Recognition and character of gain or loss on sale or exchange
Status: in_force

In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a capital asset.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:1704 — LA Code / Code revised-statutes / Title 47 / Section 1704
Homestead exemption audit program; city of New Orleans; fees
Status: in_force

A. The city of New Orleans may establish a homestead exemption audit program for the property in the city of New Orleans and the parish of Orleans. The purpose of the audit program is to determine if property in the city of New Orleans and the parish of Orleans is the subject of more than one homestead exemption or if property owners in the city of New Orleans and the parish of Orleans are claiming a homestead exemption on more than one property. Provisions governing the execution, administration, and enforcement of the audit program and collections made pursuant to the program shall be established by the city of New Orleans through the promulgation of rules.

B. The city of New Orleans may impose a fee not to exceed ten percent of the total amount of taxes, penalties, and interest which may be due and owed by a taxpayer through this program. The total amount of taxes, penalties, interest, and fees shall be assessed against the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.

C. The city of New Orleans is authorized to employ any agents, assistants, auditors, clerks, inspectors, investigators, or other experts to assist in program execution and enforcement. The city of New Orleans is authorized to enter into contracts with these persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees collected by the city of New Orleans pursuant to Subsection B of this Section.

Acts 2019, No. 385, §1.
La. Rev. Stat. § 47:182 — LA Code / Code revised-statutes / Title 47 / Section 182
Net income of estate or trust
Status: in_force

The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual except that:

(1) There shall be allowed as a deduction in lieu of the deduction for charitable and other contributions authorized by R.S. 47:57, any part of the gross income, without limitation, which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in R.S. 47:57, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit;

(2) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under paragraph (3) of this Section in the same or any succeeding taxable year;

(3) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir or beneficiary.

(4) The optional standard deduction provided in R.S. 47:68 shall not be allowed to estates or trusts.

Amended by Acts 1950, No. 445, §1.
La. Rev. Stat. § 47:463.54 — LA Code / Code revised-statutes / Title 47 / Section 463.54
Special prestige license plates; Wild Turkey Federation
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, and vans, which plates shall bear a logo with a picture of a wild turkey or the Wild Turkey Federation logo.

B. The charge for this special license plate shall be twenty-six dollars, which shall be assessed every two years in addition to the regular fee charged under the provisions of R.S. 47:463.

C. The revenues realized from the additional twenty-six dollar fee imposed by Subsection B of this Section shall be deposited immediately upon receipt in the state treasury. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, and prior to money being placed in the state general fund, the state treasurer shall place an amount equal to those revenues in the Louisiana Wild Turkey Stamp Fund, after complying with the requirements of R.S. 56:10(B). Five dollars of the funds raised from the license plate sales shall be used for the purpose of advertising the license plates and the remainder of the funds shall be used solely for turkey restocking and research purposes.

D. The secretary shall adopt administrative rules to implement the provisions of this Section.

Acts 1997, No. 1158, §1; Acts 1999, No. 735, §1.
La. Rev. Stat. § 47:463.238 — LA Code / Code revised-statutes / Title 47 / Section 463.238
Special prestige license plate; "Special Needs Advocacy, Support and Inclusion for all Abilities"
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 "Special Needs Advocacy, Support and Inclusion for All Abilities" 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 president of The Arc Baton Rouge 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 "Special Needs Advocacy, Support and Inclusion for All Abilities".

C. The special prestige license plate shall be issued upon application to any citizen of Louisiana certified as a member of The Arc Baton Rouge 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 royalty 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 Arc Baton Rouge. The monies received from the royalty fees shall be used to provide advocacy, services, and support for Louisiana children and adults with special needs and of all abilities.

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. § 47:302.6 — LA Code / Code revised-statutes / Title 47 / Section 302.6
Disposition of certain collections in Avoyelles 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 Avoyelles Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Avoyelles Parish Visitor Enterprise Fund".

B. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for tourism purposes, economic development purposes, and for capital improvements and purchases in Avoyelles Parish. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 24, §1, eff. May 25, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:111 — LA Code / Code revised-statutes / Title 47 / Section 111
Definitions
Status: in_force

A. Employee. For purposes of this Subpart the term "employee" means an individual, whether resident or nonresident of this State, who performs or performed any service in this state for wages or any resident of this state who performs or performed any service outside this state for wages. The word "employee", as used in this Sub-part, is intended to include officers of corporations and elected officials.

B. Employer. For purposes of this Subpart the term "employer" means a person, state, or any political subdivision thereof, the United States, or any agency or instrumentality of any one or more of the foregoing, for whom an individual performs or performed any service of whatever nature as an employee, except that:

(1) If the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term "employer" (except for purposes of Subsection A) means the person having control of the payment of such wages, and

(2) In the case of a person paying wages on behalf of a nonresident individual, foreign partnership, or foreign corporation, not engaged in trade or business within Louisiana, the term "employer" (except for purposes of Subsection A) means such person.

C. Number of withholding exemptions and withholding credits for dependents claimed. For purposes of this Subpart, the term "number of withholding exemptions and withholding credits for dependents claimed" means the number of withholding exemptions and withholding credits for dependents claimed in a withholding exemption certificate in effect under R.S. 47:112(F), except that if no such certificate is in effect, the number of withholding exemptions and withholding credits for dependents claimed shall be considered to be zero.

D. Payroll period. For purposes of this Subpart the term "payroll period" means a period for which a payment of wages is ordinarily made to the employee by his employer, and the term "miscellaneous payroll period" means a payroll period other than a daily, weekly, biweekly, semi-monthly, monthly, quarterly, semi-annual, or annual payroll period.

E. Wages. For purposes of this Subpart the term "wages" means all remuneration, other than fees paid to a public official, for services performed by an employee for his employer, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include remuneration paid:

(1) for agricultural labor;

(2) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority;

(3) for service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more, and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if--

(a) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer's trade or business; or

(b) such individual was regularly employed (as determined under subparagraph (a) by such employer) in the performance of such service during the preceding calendar quarter;

(4) for services by a citizen or resident of the United States for a foreign government;

(5) for services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

(6) for services performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

(7) for services performed by an individual in the sale of newspapers or magazines to ultimate consumers under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such services, or is entitled to be credited with the unsold newspapers or magazines turned back;

(8) for services not in the course of the employer's trade or business, to the extent paid in any medium other than cash; or

(9) to, or on behalf of, an employee or his beneficiary

(a) from or to a trust described in R.S. 47:185 which is exempt from tax under R.S. 47:185 at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust; or

(b) under or to an annuity plan which, at the time of such payment, meets the requirements of R.S. 47:185.

(10) which is not considered taxable by the Internal Revenue Code of 1954.

(11) for services performed by a nonresident individual during a declared state disaster or emergency as defined in R.S. 47:53.5.

(12) That is exempt from this provision pursuant to the mobile workforce employer exemption from withholding and reporting requirement provided in R.S. 47:112.2.

Added by Acts 1960, No. 342, §1; Amended by Acts 1984, No. 935, §1, eff. July 1, 1984; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2021, No. 383, §1, eff. June 16, 2021.
La. Rev. Stat. § 47:120.3 — LA Code / Code revised-statutes / Title 47 / Section 120.3
Refunds and credits
Status: in_force

A. An overpayment shall bear no interest if credit is given therefor. Amounts actually refunded as overpayments shall bear interest at the rate established pursuant to R.S. 13:4202 per year computed from ninety days after the filing date of the return showing the overpayment or from the due date of such return, whichever is later.

B. The secretary may net any overpayments against the corporation franchise taxes for the purpose of determining the interest due under the provisions of R.S. 47:1601.

Added by Acts 1976, No. 94, §1, eff. Jan. 1, 1977. Amended by Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1985, No. 106, §1, eff. June 29, 1985; Acts 1988, 1st Ex. Sess., No. 4, §1, eff. Mar. 28, 1988.
La. Rev. Stat. § 47:818.115 — LA Code / Code revised-statutes / Title 47 / Section 818.115
Grounds for denial of a license
Status: in_force

A. The secretary may refuse to issue a license under this Subpart if any of the following conditions apply to the applicant or any principal of the applicant:

(1) A license or registration issued under this Subpart was canceled by the secretary for any reason set forth in R.S. 47:818.42 or 818.116.

(2) A license or registration issued by another state was revoked, denied, or canceled for cause.

(3) A federal certificate of registry issued under 26 U.S.C. 4101 and the regulations adopted thereunder, or a similar federal authorization, was revoked.

(4) The applicant or any principal of the applicant has been convicted of any offense involving fraud or misrepresentation or has been convicted of any other offense that indicates that the applicant or any principal of the applicant may not comply with this Subpart if issued a license.

(5) The applicant or any principal of the applicant is in arrears to the state for any taxes.

(6) The applicant or any principal of the applicant is determined not to be the real party in interest.

(7) The applicant or any principal of the applicant's agents, officers, or employees has a prior conviction for motor fuel tax evasion in this state or in any state, federal, or foreign jurisdiction.

(8) For good cause as determined by the secretary.

B. The secretary shall be prohibited from issuing a license when an applicant or anyone connected with the applicant's business has been previously convicted of any violation of this Subpart or of any felony under the laws of this state or of the United States.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:536 — LA Code / Code revised-statutes / Title 47 / Section 536
Violations of registration provisions
Status: in_force

A. Except as otherwise specifically provided herein, no person shall do, omit to do, permit, or cause to be done or omitted, any of the things required or prohibited by this Chapter, or to commit any of the following acts:

(1) To operate, or for the owner thereof knowingly to permit the operation of any motor or other vehicle, trailer or semi-trailer, which is not registered or which does not have attached thereto and displayed thereon, in accordance with the provisions of R.S. 47:507, the number plates assigned to it for the current year, subject to the exemptions provided in this Chapter.

(2) To display or cause or permit to be displayed to sell or offer for sale or otherwise distribute or have in possession any registration certificate, or registration number plate, including any temporary registration license plate knowing the same to be fictitious or to have become cancelled, revoked, suspended, or altered.

(3) To lend to or knowingly permit the use of by anyone not entitled thereto, any registration number plate issued to the person so lending or permitting the use thereof.

(4) To fail or refuse to surrender to the commissioner or officers of the Division of State Police, upon demand, any registration certificate or registration number plate which has been suspended, cancelled, or revoked, as provided in this Chapter.

(5) To use a false or fictitious name or address in any application for the registration of any vehicle or for any renewal or duplicate thereof, or to make a false statement or knowingly to conceal a material fact or otherwise commit a fraud in any such application.

(6) For the owner, purchaser, assignee, or transferee of a vehicle formerly registered in the name of another, to neglect, fail, or refuse to surrender to the commissioner or officer of the Division of State Police the registration certificate of the former owner, or to fail or refuse to furnish the commissioner with satisfactory proof as to the transfer thereof and his ownership of the vehicle.

(7) To use or operate, or permit to be used or operated, any vehicle on the highways of the state carrying a net load in excess of that for which it is registered and the tax thereon paid. Each use of said vehicle shall constitute a separate offense.

(8) To obtain or use an improper registration certificate, license or license plates, or to make improper use of a properly obtained registration license or license plate, or to use upon one vehicle the license plates issued for another vehicle, or to register and attach license plates to and use on the highways of this state a vehicle unsafe or unfit to be operated, or one that is not equipped as required by law, or for a manufacturer or dealer to make or permit to be made any unlawful use of the same or permit the use thereof by a person not entitled thereto.

B. Whoever violates the provisions of Subsection A of this Section shall be fined not more than one hundred dollars, or imprisoned for not more than thirty days, or both, except a fine for violating Paragraph (A)(2) of this Section which shall be two hundred and fifty dollars.

Acts 2025, No. 509, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:2141 — LA Code / Code revised-statutes / Title 47 / Section 2141
Time period in which to conduct sales of movable property for the collection of delinquent taxes
Status: in_force

Once three years have passed from December thirty-first of the year in which statutory impositions are due, no sale of movable property for the collection of delinquent taxes shall be conducted with regard to statutory impositions, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the statutory impositions, and the time of the suspension shall be excluded from the computation of the three years.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2, and 4, eff. Jan. 1, 2026.

NOTE: Redesignated from R.S. 47:2140.

NOTE: Former R.S. 47:2141 redesignated as R.S. 47:2142 by Acts 2025, No. 411, §4.
La. Rev. Stat. § 47:9018 — LA Code / Code revised-statutes / Title 47 / Section 9018
Bond; letters of credit or other surety
Status: in_force

Whenever a bond is required for the protection of the corporation, letters of credit or other surety approved by the corporation may be utilized in lieu of a bond. All bonds or letters of credit shall be reviewed at least annually as to their solvency and sufficiency.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:463.131 — LA Code / Code revised-statutes / Title 47 / Section 463.131
Special prestige license plates; Support Our Troops
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 Support Our Troops plate. He shall not require any minimum number of applicants prior to establishing or issuing this plate. The license plate shall be restricted for passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall bear the words "Support Our Troops".

B.(1) 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.

(2) Application for the Support Our Troops prestige license plate on or after January 1, 2018, constitutes prior written consent and instruction by the applicant to the department to provide his name, address, and birth date to the Louisiana Military Family Assistance Board. The secretary shall ensure that the application for the plate includes a statement granting such consent.

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 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 Louisiana Military Family Assistance Fund.

E. The department shall establish rules and regulations as are necessary to implement this Section.

Acts 2006, No. 303, §1; Acts 2017, No. 3, §2, eff. Jan. 1, 2018.
La. Rev. Stat. § 47:818.57 — LA Code / Code revised-statutes / Title 47 / Section 818.57
Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
Status: in_force

A. Upon the discovery of any gasoline or diesel fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the secretary shall order the tank or other storage receptacle in which the gasoline or diesel fuel is located to be seized and locked or sealed until the tax, interest, penalties, and additions levied under this Subpart are assessed and paid.

B. If the assessment for the tax is not paid within thirty days, the secretary is hereby authorized, in addition to the other remedies authorized in this Subpart, to sell the gasoline or diesel fuel and use the proceeds of the sale to satisfy the assessment due, with any funds that exceed the assessment and costs of the sale being returned to the owner of the gasoline or diesel fuel.

C. All gasoline or diesel fuel, and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of gasoline or diesel fuel, shall be subject to seizure by the secretary and forfeiture and sale in the manner provided for in this Subpart.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:2129 — LA Code / Code revised-statutes / Title 47 / Section 2129
Payment; receipt
Status: in_force

All statutory impositions shown on the notice sent to the tax debtor shall be paid in cash, or at the discretion of the tax collector, by other forms of payment. The tax collector may charge a processing fee to recover the additional cost of accepting other forms of payment. The tax collector shall keep a written record of each payment identifying the amount paid and the assessment number and shall provide a written notice of payment to each tax debtor if the tax debtor so requests. The tax collector may refuse to accept payment of less than all the outstanding statutory impositions, and the processing fee, other than as provided in R.S. 47:2130.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:463.4 — LA Code / Code revised-statutes / Title 47 / Section 463.4
Special license plates or hang tags for persons with mobility impairments
Status: in_force

A.(1) On the application of any person with a mobility impairment whose impairment is permanent, the secretary shall issue a special license plate for the benefit of the applicant. The applicant may designate one recipient motor vehicle owned or leased by him, his spouse, his parents, his legal guardian, or by a legal entity which has designated the vehicle as intended for the exclusive use of that person with a mobility impairment.

(2) Should the applicant designate a motor vehicle owned by his spouse, his parents, his legal guardian, or a legal entity, the owner shall indicate written assent and acceptance of the special plate with the understanding that it may be cancelled at will by the person with a mobility impairment, upon written notice from the person with a mobility impairment to the owner of the recipient motor vehicle and upon written notice to the secretary. A cancelled special plate of this nature shall be surrendered to the secretary and such plate may be reassigned to a motor vehicle as designated by the individual with a mobility impairment. No additional fee shall be charged for such reassignment until renewal charges become due upon expiration of the plate.

(3) The person to whom a special license plate has been issued, shall surrender the plate to the secretary when:

(a) He changes his place of residence to another state, country, or province.

(b) He sells, exchanges, or donates the vehicle for which the license plate is issued.

(c) Any person who violates the provisions of this Subsection may be fined not less than fifty dollars nor more than two hundred and fifty dollars, or may be imprisoned for not more than thirty days, or both, for the first offense and, on the second and subsequent offenses, a fine of not less than two hundred and fifty dollars nor more than five hundred dollars may be imposed, or imprisonment for not more than thirty days, or both.

(4) Within forty-five days of the death of a person with a mobility impairment to whom a special license plate has been issued, it shall be the responsibility of the next of kin of that person to surrender the plate to the secretary.

(5) Any person who fails to surrender a special license plate in compliance with this Subsection may be fined not less than fifty dollars nor more than five hundred dollars.

(6) The special license plates shall bear the international symbol of accessibility and shall be followed by such numbers or letters as the secretary finds expedient. Each initial application shall be accompanied by a currently dated medical examiner's statement certifying that the applicant has a mobility impairment that is permanent.

B.(1) In addition to a special license plate, on the application for a hang tag made by any person with a mobility impairment whose impairment is permanent, and upon a showing of good cause, the secretary shall issue a hang tag, renewable for a person whose impairment is permanent every ten years and which shall be valid until revoked or suspended. The secretary shall determine the form, size, and color of the hang tag, and the material of which it is to be made. The card shall bear the international symbol of accessibility. The secretary shall adopt and promulgate rules and regulations relating to the issuance, revocation, surrender, and proper display of the tags. Each initial application shall be accompanied by a currently dated medical examiner's statement which includes the medical examiner's state license number certifying that the applicant has a mobility impairment that is permanent.

(2) On the application for a hang tag made by any person with a mobility impairment whose impairment is temporary, and upon showing of good cause, the secretary shall issue a hang tag, renewable each year and which shall be valid until revoked or suspended. The secretary shall determine the form, size, and color of the hang tag, and the material of which it is to be made. The card shall bear the international symbol of accessibility. The secretary shall adopt and promulgate rules and regulations relating to the issuance, revocation, surrender, and proper display of the tags. Each initial application and each renewal application shall be accompanied by a currently dated medical examiner's statement which includes the medical examiner's state license number certifying that the applicant has a mobility impairment that is temporary.

(3) No person to whom a hang tag is issued shall do either of the following:

(a) Display or permit the display of the hang tag on any motor vehicle when having reasonable cause to believe the motor vehicle is being used in connection with an activity which does not include providing transportation for a person with a mobility impairment.

(b) Refuse to return or surrender the hang tag, when required.

(4) For the purpose of this Section, "good cause" shall mean the existence of any of the following circumstances:

(a) The person with a mobility impairment submitting an application for a hang tag does not own a vehicle.

(b) The person with a mobility impairment submitting an application for a hang tag needs or uses multiple vehicles in the performance of his employment or travel, or to obtain medical treatment.

(c) Circumstances determined by the secretary to demonstrate compelling need.

(5) When a person to whom a hang tag has been issued changes his place of residence to another state, country, or province, he shall surrender the hang tag to the secretary. Upon the death of a person with a mobility impairment to whom a hang tag has been issued, it shall be the responsibility of the next of kin of that person to surrender the tag to the secretary.

(6) If the commissioner of motor vehicles, in his discretion, finds that appropriate circumstances exist, up to three additional hang tags may be issued on behalf of a person with a mobility impairment.

C.(1) If a hang tag is lost, destroyed, or mutilated, the person to whom the tag was issued may obtain a duplicate by doing all of the following:

(a) Furnishing suitable proof of the loss, destruction, or mutilation to the secretary.

(b) Filing an application as required by this Section for the issuance of an original hang tag.

(c) Paying a fee of three dollars for said reissuance.

(2) Any person who loses a hang tag and, after obtaining a duplicate, finds the original, shall immediately surrender the original hang tag to the secretary or to any field office of the Department of Public Safety and Corrections, office of motor vehicles, and shall not display the original hang tag on any vehicle for the purpose of exercising accessible parking privileges.

D. The secretary shall not issue special license plates, hang tags, or mobility impairment identification cards except as designated in this Section or in R.S. 47:490.4. Any person with a mobility impairment whose impairment is permanent may obtain a hang tag or mobility impaired identification card at no additional fee other than the issuance cost of seven dollars and fifty cents. Notwithstanding any other provision of law to the contrary, except as provided in Subsection C of this Section, the secretary shall not charge any fee in excess of ten dollars for the issuance of special license plates for persons with mobility impairments.

E.(1) The term "person with a mobility impairment" shall include any person who is impaired because of any of the following conditions:

(a) Cannot walk two hundred feet without stopping to rest.

(b) Cannot walk without the assistance of another person, walker, cane, crutches, braces, prosthetic device, or wheelchair.

(c) Is restricted by a lung disease to such an extent that the person's forced (respiratory) expiratory volume for one second, when measured by spirometry, is less than one liter, or the arterial oxygen tension is less than sixty mm/hg on room air at rest.

(d) Uses portable oxygen.

(e) Has a cardiac condition to the extent that the person's functional limitations are classified in severity as Class III or Class IV according to standards set by the American Heart Association.

(f) Has a diagnosed disease or disorder, including a severe arthritic, neurological, or orthopedic impairment, which creates a severe mobility limitation.

(2) Repealed by Acts 1989, No. 728, §2.

(3) The term "permanent" means that the applicant's physical condition is a total or lifelong condition of mobility impairment, from which little or no improvement or recovery can reasonably be expected.

(4) The term "temporary" means that the physical condition which qualifies the applicant for a hang tag will not last or is reasonably expected not to last more than one year from the date on which the application is made or from the date specified by the certifying medical examiner on his statement, whichever is longer.

F. When a motor vehicle bearing plates or displaying a hang tag issued to a person with a mobility impairment, as prescribed in this Section, is being operated for the transport of the person with a mobility impairment, the motor vehicle may be parked for a period of two hours, three hours in the city of New Orleans, in excess of the legal parking period permitted by local authorities, except where local ordinances or police regulations prohibit parking on a highway for the purpose of creating a fire lane or where the ordinances or police regulations provide for the accommodation of heavy traffic during morning, afternoon, or evening hours or where the motor vehicle is parked in such a manner as to clearly be a traffic hazard.

G.(1) Any person who does not have a mobility impairment as prescribed in this Section and who willfully and falsely represents himself as having the qualifications to obtain such special license plates, hang tag, or mobility impairment identification card authorized by this Section shall be fined not less than one hundred dollars nor more than two hundred fifty dollars, or shall be imprisoned for not more than thirty days, or both, and on subsequent offenses, shall be fined not less than two hundred fifty dollars nor more than five hundred dollars, or shall be imprisoned for not more than ninety days, or both.

(2) Any person who utilizes a hang tag or a vehicle bearing a special plate to obtain accessible parking privileges and has not transported a mobility impaired person in that vehicle prior to parking the vehicle, may be fined not less than fifty dollars nor more than two hundred fifty dollars or shall be imprisoned for not more than thirty days, or both, and on the second and subsequent offenses, shall be fined not less than one hundred dollars nor more than five hundred dollars, or shall be imprisoned for not more than sixty days, or both.

(3) Any person with a mobility impairment who allows his hang tag or specially licensed vehicle to be used, when said tag or vehicle is used to illegally access accessible parking privileges by an individual not entitled to such special accessible parking privileges shall have his accessible parking privileges suspended for six months and shall be fined not less than fifty dollars nor more than two hundred fifty dollars, or shall be imprisoned for not more than thirty days for the first offense, or both. On the second and subsequent offenses, said suspension shall be for one year, and the individual shall be fined not less than two hundred fifty dollars nor more than five hundred dollars, in addition to suspension of said privileges, or shall be imprisoned not more than thirty days, or both.

(4) Any medical examiner who willfully and falsely certifies that a person has a mobility impairment in order to allow that person to obtain the special license plate, hang tag, or mobility impairment identification card authorized in this Section shall be fined one thousand dollars, or shall be imprisoned for not more than ninety days, or both.

(5) Not later than January 1, 1995, any person with a mobility impairment who has a hang tag shall also have a picture identification card as determined by Subsection J of this Section in his possession when using accessible parking privileges. Any person who has a hang tag and who utilizes an accessible parking area after January 1, 1995, without such identification may be fined not less than fifty dollars nor more than five hundred dollars or shall be imprisoned for not more than thirty days, or both.

(6) All law enforcement officers of this state or of any political subdivision thereof invested by law with authority to direct, control, or regulate traffic are authorized to enter upon private property within their respective territorial jurisdictions to enforce the provisions of this Section.

(7) When a peace officer issues a citation for an alleged violation of the laws governing parking in an accessible parking space, there shall be a rebuttable presumption that the person in whose name the vehicle is registered was operator of the vehicle when the alleged violation was committed.

H. Repealed by Acts 2001, No. 626, §2.

I. Every person with a mobility impairment operating or otherwise being transported by a vehicle displaying the international symbol of accessibility or the word "handicapped" on a valid special license plate, disabled veteran license plate, or hang tag shall be entitled to invoke all accessible parking privileges provided in this Section, without regard to the location of the issuing authority, or the residence or domicile of the person invoking the accessible parking privileges. "Issuing authority" as defined in this Section shall mean the office of motor vehicles of the Department of Public Safety and Corrections or comparable government issuing authorities outside the state of Louisiana.

J.(1) Upon initial application or first application after August 15, 1995, for renewal of a hang tag, each person with a mobility impairment who intends to obtain or to renew his hang tag, shall have in his possession or shall obtain or renew a mobility impairment driver's license or mobility impairment identification card issued by the secretary. The secretary may include the designation "Mobility impairment" or an abbreviation thereof, on the drivers' licenses and identification cards which are currently issued by the secretary.

(2) The secretary shall renew a mobility impairment identification card for a person whose impairment is permanent every four years.

(3) The secretary shall renew a mobility impairment identification card each year for a person whose impairment is temporary.

(4) The mobility impairment driver's license or the mobility impairment identification card shall:

(a) Identify the person as having a mobility impairment that is permanent.

(b) Include the medical examiner's state license number as it appears on the certificate of mobility impairment.

(c) Include a photograph of the person with a mobility impairment.

(d) The mobility impairment driver's license or the mobility impairment identification card shall include a place for the signature of the person to whom it is issued, or of that person's next of kin. When a person to whom a mobility impairment driver's license or a mobility impairment identification card has been issued changes his place or residence to another state, country, or province, he shall surrender the mobility impairment driver's license or mobility impairment identification card to the secretary. Upon the death of a person with a mobility impairment to whom a mobility impairment driver's license or mobility impairment identification card has been issued, it shall be the responsibility of the immediate family of that person to surrender the mobility impairment driver's license or mobility impairment identification card to the secretary.

K. Upon the application of any institution providing transportation for persons with mobility impairments, the secretary shall issue special license plates designating the vehicle or vehicles declared by the applicant to be used by him exclusively for the use of transporting persons with mobility impairments. The license plates shall bear the international symbol of accessibility and shall be followed by such numbers or letters as the secretary finds expedient. Each initial application shall be accompanied by a currently dated statement verifying that the applying institution will use said vehicles exclusively to provide transportation for persons with mobility impairments. A proportionate refund based on the remaining term of any other license plate is hereby authorized in favor of such eligible institutions.

L. The provisions of the law relating to the issuance, revocation, and use of special license plates, hang tags, mobility impairment drivers' licenses, and mobility impairment identification cards shall be administered by the secretary of the Department of Public Safety and Corrections and his authorized employee. All references to "the secretary" with respect to those laws shall be deemed to be references to the secretary of the Department of Public Safety and Corrections, or to his authorized employees.

M. The term "medical examiner" as used in this Section shall mean a person licensed to practice medicine in Louisiana or any other state or territory of the United States, a person licensed to practice chiropractic by the Louisiana State Board of Chiropractic Examiners, a person licensed by the Louisiana State Board of Physical Therapy Examiners, or advanced practice registered nurses.

N. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

Added by Acts 1974, No. 423, §1. Acts 1985, No. 299, §1; Acts 1985, No. 445, §1; Acts 1986, No. 1042, §1; Acts 1986, No. 1057, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 1989, No. 63, §1; Acts 1989, No. 412, §1; Acts 1989, No. 728, §§1 and 2; Acts 1991, No. 1006, §1; Acts 1992, No. 330, §1; Acts 1995, No. 573, §3; Acts 1995, No. 855, §1; Acts 1995, No. 860, §1; Acts 2001, No. 258, §1; Acts 2001, No. 626,§§1 and 2; Acts 2001, No. 680, §1, eff. June 25, 2001; Acts 2001, No. 1048, §1; Acts 2004, No. 84, §1; Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2011, 1 st Ex. Sess., No. 42, §1; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2016, No. 21, §1; Acts 2016, No. 475, §1; Acts 2018, No. 240, §1.

NOTE: SEE ACTS 1988, NO. 551, §3.
La. Rev. Stat. § 47:302.32 — LA Code / Code revised-statutes / Title 47 / Section 302.32
Disposition of certain collections in East Carroll 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 East Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "East Carroll Parish Visitor Enterprise Fund".

B. The monies in the East Carroll Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.4.4 — LA Code / Code revised-statutes / Title 47 / Section 463.4.4
Special prestige license plates; international symbol of accessibility
Status: in_force

A. Upon request and if the applicant is eligible in accordance with the provisions of R.S. 47:463.4, any available special prestige license plate issued by the deputy secretary of the Department of Public Safety and Corrections, public safety services, may additionally bear the international symbol of accessibility.

B. The deputy secretary shall provide by rules and regulations for the implementation of this Section. Such rules and regulations shall be subject to oversight review conducted by the house and senate committees on transportation, highways and public works.

Acts 2018, No. 346, §1, eff. Jan. 1, 2019.
La. Rev. Stat. § 47:463.139 — LA Code / Code revised-statutes / Title 47 / Section 463.139
Special prestige license plate; Protect Wild Dolphins
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 "Protect Wild Dolphins" 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 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 secretary shall design the plates, which shall bear the dolphin logo and slogan "Protect Wild Dolphins". The license plate shall be designed in consultation with Protect Wild Dolphins Alliance, Inc.

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

E. The annual royalty fee shall be collected by the department and forwarded to Protect Wild Dolphins Alliance, Inc. The monies received from the royalty fees shall be used solely for the support of scientific research, conservation, and educational programs that serve to restore and protect the ocean environment and freshwater systems and to protect wild dolphins. Twenty-five percent of the funds may be utilized for continuing promotion and marketing of the license plate and cause.

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

G. Repealed by Acts 2021, No. 244, §2, eff. June 14, 2021.

Acts 2009, No. 293, §1; Acts 2021, No. 244, §§1, 2, eff. June 14, 2021.
La. Rev. Stat. § 47:1693 — LA Code / Code revised-statutes / Title 47 / Section 1693
Imposition of tax
Status: in_force

A. There is hereby levied an excise tax upon each retail sale of consumable hemp products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of three percent of the retail sales price of the consumable hemp product. The excise tax shall be levied in addition to state and local sales and use tax or any other tax, and shall be reported monthly by the retailer on forms prescribed by the secretary and paid by the retailer on or before the twentieth day of the month following the month to which the tax is applicable.

B. The provisions of this Section shall not apply to any CBD product that has been approved for marketing as a prescription medication by the United States Food and Drug Administration or that is recommended for therapeutic use pursuant to R.S. 40:1046.

Acts 2019, No. 247, §1, eff. Aug, 1, 2019; Acts 2021, No. 336, §2.

NOTE: See Acts 2019, No. 247, re: tax year applicability.
La. Rev. Stat. § 47:287.681 — LA Code / Code revised-statutes / Title 47 / Section 287.681
Administration
Status: in_force

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

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:463.220 — LA Code / Code revised-statutes / Title 47 / Section 463.220
Special prestige license plate; "Mental Health"
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 "Mental Health" 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.

(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 Louisiana Rural Mental Health Alliance 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 "Mental Health".

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 as follows:

(1) Three-quarters of the royalty fee shall be dedicated to the National Alliance on Mental Illness Louisiana.

(2) One-quarter of the royalty fee shall be dedicated to the Louisiana Rural Mental Health Alliance.

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

Acts 2022, No. 64, §1.
La. Rev. Stat. § 47:338.57 — LA Code / Code revised-statutes / Title 47 / Section 338.57
Authorization to levy and collect additional sales and use tax in Morehouse Parish
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the governing authority of Morehouse Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54.

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

C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Morehouse 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 Morehouse Parish, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Morehouse Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1996, No. 2, §1, eff. May 31, 1996; Redesignated from R.S. 33:2721.9 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6036.1 — LA Code / Code revised-statutes / Title 47 / Section 6036.1
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:9001 — LA Code / Code revised-statutes / Title 47 / Section 9001
Statement of purpose and intent
Status: in_force

A. The legislature hereby recognizes that the operations of a state lottery are unique activities for state government and that a corporate structure will best enable the lottery to be managed in an entrepreneurial and business-like manner. It is the intent of the legislature that the Louisiana Lottery Corporation shall be accountable to the governor, the legislature, and the people of the state through a system of audits, reports, legislative oversight, and thorough financial disclosure as required by this Subtitle.

B. The legislature hereby recognizes that, similar to other states, the Louisiana Lottery Corporation is uniquely positioned to participate in the sports wagering industry based upon its business model, infrastructure, and current relationship with retail establishments. The legislature also recognizes that allowing the state lottery to participate in sports wagering may generate additional state revenue. The Louisiana Lottery Corporation through an operator shall operate and administer a sports book which shall be a separate and distinct responsibility and operation from lottery gaming. Any sports wagering offered to consumers in this state pursuant to this Subtitle shall exclusively be through electronic means including a website, mobile application, or sports wagering mechanism.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1003 — LA Code / Code revised-statutes / Title 47 / Section 1003
Definitions
Status: in_force

As used in this Part, the following words have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:

(1) "Public utility" means railroads and railways, sleeping cars, motor bus lines, motor freight lines, express companies, telegraph companies, boat or packet lines, and pipe lines, as herein defined. The term public utility shall not include publicly owned ambulance companies.

(2) "Railroads and railways" shall be construed to mean any person owning or operating, or owning and operating, for hire, a horse, gas, gasoline, or steam railroad and railway, or railroad or railway, in this state, or owning or operating, or owning and operating any station, depot, track, terminal, or bridge in this state for railroad or railway purposes.

(3) "Sleeping cars" means any person, firm, association or corporation, domestic or foreign, (not being a railroad company as defined in Paragraph (2) of this Section) owning or operating, or owning and operating for compensation any cars known as dining, buffet, chair, parlor or sleeping cars, which are operated upon railroads or railways within this state, unless the ownership of such cars be identical with that of the railroads on which they are operated.

(4) "Motor bus lines" means any person engaging in the business of transporting passengers for hire within this state where the route of such business extends ten miles or more beyond the corporate limits of any municipality and such transportation is accomplished in any automobile, or any other self propelled vehicle or vehicles used in connection therewith not operated or driven upon fixed rails or tracks.

(5) "Motor freight lines" means motor carriers as defined in R.S. 45:162(10) engaging in the business of transporting waste as defined in R.S. 45:162(18) for hire in this state, such transportation being accomplished in any automobile, automobile truck, or any other self-propelled vehicle or vehicles used in connection therewith not operated or driven upon fixed rails or tracks. The term "motor freight lines" shall not be construed to include:

(a) Any farmer, merchant, manufacturer, or any other person, who engages exclusively and solely in transporting farm, forestry, or other products of the natural resources of this state, in their raw stage, or in the form they are customarily produced, between the point of production and the primary market for such products. Primary market shall not mean a receiving station, shipping point, or concentration point.

(b) A co-operative association transporting property belonging to the association or its members, where no charges are made for profit for such transportation.

(c)(i) Except as provided in Item (ii) herein, any person engaged wholly and solely in the transportation of freight or property originating at and destined to points within the corporate limits of the same city or town or within a seven-mile zone adjacent to such city or town; and where freight or property is transported by a contract carrier to or from railroad or boat freight depots and docks located within the limits of a city or town and to or from a point located within the corporate limits of such city or town or within a seven-mile zone adjacent thereto, such railroad or boat freight depots and docks shall, as to freight or property thus transported therefrom, be deemed the point of origin, and as to freight or property transported thereto, the destination of such freight or property.

(ii) Any person engaged wholly and solely in the transportation of freight or property originating at and destined to points anywhere within Jefferson or Orleans parishes or within a seven-mile zone adjacent to such parishes; and where freight or property is transported by a contract carrier to or from railroad or boat freight depots and docks located within the limits of a city or town and to or from a point located within either parish or within a seven-mile zone adjacent to such parishes, such railroad or boat freight depots and docks shall, as to freight or property thus transported therefrom, be deemed the point of origin, and as to freight or property transported thereto, the destination of such freight or property.

(d) Any person engaged in the business of transporting coin, currency, bullion and associated money transfers and other objects of unusual value in armored cars under private contracts of carriage.

(e) Any person engaged in the business of transporting household goods, as defined in R.S. 45:162(17).

(6) "Express companies" means any person, firm, association or corporation, domestic or foreign, engaged in the express business on any railroad, steamboat, or vessel in the state.

(7) Repealed by Acts 1990, No. 388, §2, eff. Aug. 1, 1990.

(8) "Telegraph companies" means any person, firm, association or corporation, domestic or foreign, owning and operating, or owning or operating, any telegraph or cable line in this state with appliances for the transmission of messages and engaged in the business of furnishing telegraph service for compensation.

(9) "Boat or packet lines" means any person engaged in the business of transporting passengers and property, or passengers or property for hire in this state, such transportation being accomplished in or on a steamboat, barge, or any other vessel, regardless of the propelling power used, except ferry boats; it shall not include any person engaged in the business of furnishing merely propelling power, as, for example, by means of a tug, towboat, launch or lugger, to those engaged in the business of transporting passengers and property or passengers or property for hire in this state. The term "boat or packet lines" shall not be construed to include any person engaged in the business of furnishing merely propelling power for steamboats, barges or any other vessels or furnishing such barges or vessels to those engaged in the business of transporting passengers or property for hire, on a per diem, contractual or charter basis, and shall not be construed to include any farmer, merchant, manufacturer, or other person, who engages exclusively and solely in transporting farm, forestry, or other products of the natural resources of this state, in their raw stage, or in the form they are customarily produced, between the point of production and the primary market for such products. Primary market shall not mean a receiving station, shipping point, or concentration point.

(10) "Pipe lines" means any person engaging in the business of transporting oil within this state for hire.

(11)(a) "Gross receipts" means the total amount of billings for services rendered and all receipts from business beginning and ending within the state except for the transportation of passengers or freight or property originating at and destined to points within the corporate limits of the same city or town or within a seven-mile zone adjacent to such city or town and except for the transportation of passengers or freight or property originating at and destined to points anywhere within Jefferson or Orleans parishes or within a seven-mile zone adjacent to such parishes.

(b) "Gross receipts" of a motor freight line, as defined in Paragraph (5) of this Section, shall include only receipts from billings for the actual transportation or movement of waste as defined in R.S. 45:162(18) and shall not include any other receipts which are incidental to the transportation or movement of such waste, including receipts from the imposition of a fuel surcharge, even if the receipts are a direct or immediate result of the transportation or movement of waste.

Acts 1964, No. 300, §1; Acts 1965, No. 34, §1; Acts 1984, No. 294, §1, eff. Sept. 1, 1984; Acts 1985, No. 305, §1; Acts 1988, No. 921, §1; Acts 1990, No. 388, §§1, 2, eff. Aug. 1, 1990; Acts 1991, No. 291, §1, eff. Oct. 1, 1991; Acts 1996, No. 18, §1, eff. July 1, 1997; Acts 2007, No. 465, §1, eff. July 11, 2007; Acts 2011, 1 st Ex. Sess., No. 42, §1.
La. Rev. Stat. § 47:820.5.4 — LA Code / Code revised-statutes / Title 47 / Section 820.5.4
LA 1 Project toll violations
Status: in_force

A. In the exercise of its authority to impose tolls, the Louisiana Transportation Authority and its agent, the Department of Transportation and Development, hereafter in this Section referred to as the "LTA", are authorized to exercise so much of the police powers of the state as shall be necessary to maintain the peace and accomplish the orderly handling of authority, subject to the provisions of this Section.

B. Terms as defined in R.S. 32:1 shall retain such definitions, unless such term or terms are specifically defined in this Subsection. As used in this Section, unless the context otherwise indicates, the following terms shall have the following meanings:

(1) "Electronic mail" means a message, file, or other information that is transmitted through a local, regional, or global computer network.

(2) "Electronic mail address" means a destination, commonly expressed as a string of characters, to which electronic mail may be sent or delivered.

(3) "Electronic toll collection" or "ETC" means a system of collecting tolls or charges that is capable of charging an account holder for the appropriate toll by transmission of information between a device on a motor vehicle and a toll collection facility.

(4) "Pay" means paying a toll by cash, by permitting a charge against a valid toll tag account with the LTA, or by another means of payment approved by the LTA as applicable at the time.

(5) "Photo-monitoring system" means a motor vehicle sensor installed to work in conjunction with a toll collection facility that automatically produces a photograph, microphotograph, videotape, or other recorded image of a motor vehicle or trailer when the operator of the motor vehicle fails to pay a toll.

(6) "Recreational vessel" means any vessel that is manufactured or used primarily for pleasure or leased, rented, or chartered to a person for the pleasure of that person. The term "recreational vessel" does not include a vessel that is engaged in commercial use or carries paying passengers.

(7) "Registered owner" means a person in whose name a motor vehicle or trailer is registered under the law of a jurisdiction, including a person issued a dealer or transporter registration plate or a lessor of motor vehicles for public lease.

(8) "Toll" or "tolls" means tolls, fees, or charges as imposed, revised, and adjusted from time to time by LTA.

(9) "Toll tag" means the electronic device that the LTA issues for use with the ETC on the LA 1 Project.

(10) "Valid toll-tag account" means an existing toll-tag account with the LTA with a balance of not less than fifty cents.

C. No motor vehicle shall be driven and no motor vehicle or trailer shall be towed through the toll collection facility of the LA 1 Project without payment of the proper toll. In the event of nonpayment of the proper toll, as evidenced by video or electronic recording, the registered owner of such vehicle or trailer shall be liable to make prompt payment to the LTA of the proper toll and, in certain circumstances, an administrative fee of twenty-five dollars to recover the cost of collecting the toll.

D. A motor vehicle or trailer that is not toll tag equipped may not pass through a dedicated toll-tag lane. A toll tag equipped motor vehicle that passes through the toll collection facility of the LA 1 Project incurs a toll, and the LTA shall charge the account holder for the appropriate toll. Valid toll-tag accounts shall not be charged the administrative fee of twenty-five dollars.

E. The registered owner is prima facie responsible for the payment of the toll, administrative fees, and late charges that the LTA assesses in accordance with this Section, and it is not a defense to liability under this Section that a registered owner was not operating the motor vehicle or trailer at the time of the failure to pay. However, if a report that the motor vehicle or trailer was stolen is given to a law enforcement officer or agency before the failure to pay a LTA toll occurs or within forty-eight hours after the registered owner becomes aware of the theft, the registered owner shall not be liable under this Section.

F. The following procedures shall be taken for the collection of tolls, administrative fees, and late charges under this Section:

(1) The LTA shall send a violation notice by first-class mail to a person alleged to be liable as a registered owner of the vehicle at the address shown on the records of the Louisiana Department of Public Safety and Corrections, office of motor vehicles. The LTA may aggregate multiple violations in one violation notice. A manual or automatic record of the mailing prepared in the ordinary course of business of the LTA is prima facie evidence of the mailing of the notice.

(2) The violation notice shall include the name and address of the person alleged to be liable as a registered owner for the failure to pay a toll or tolls under this Section, the amount of the toll or tolls not paid, the registration number of the vehicle or trailer involved, the date and the approximate time of the failure or failures to pay the toll or tolls, the administrative fees due, an electronic mail address and physical or post office box mailing address to which an appeal may be sent, and such other information as the LTA may deem appropriate.

(3) The violation notice shall also include a warning that the registered owner must pay the toll or tolls and administrative fees stated in the notice or appeal the violation by making a request for a hearing to the LTA within thirty days after issuance and describe the means and content of the response for payment or appeal. The violation notice shall also include a statement notifying the registered owner that he may waive his right to a hearing by notifying the LTA that he is waiving this right and appealing the violation by request for a written disposition. The failure of the registered owner to appeal the violation in one of the manners provided and within the delays allowed shall be deemed to be an admission of liability and a waiver of available defenses.

(4) Within thirty calendar days after the date of the issuance of the violation notice, the registered owner to whom the violation notice is issued must either pay the tolls and administrative fees provided by this Section, or appeal the violation as provided by this Section.

(5) The registered owner may, without waiving judicial review, appeal a violation notice by notifying the LTA in writing, by either mail or electronic mail, that he is waiving his right to a hearing and requests a review and written disposition of the violation from a LTA violation clerk by mail or electronic mail. This appeal must contain a signed statement from the registered owner explaining the basis for the appeal. The signed statement must be accompanied by signed statements from witnesses, police officers, government officials, or other relevant parties or photographs, diagrams, maps, or other relevant documents that the registered owner determines to submit. Statements or materials sent to a violation clerk for review must have attached to them the name, address, and electronic mail address of the registered owner as well as the number of the violation notice and the date of the violation. All information submitted by the registered owner becomes part of the violation record. The violation clerk shall, within sixty days of receipt of such material, review the material and dismiss or uphold the violation and notify the registered owner of the disposition of the violation in writing by mail or electronic mail. If the appeal by request for written disposition is denied, the violation clerk shall explain the reasons for the determination. The violation clerk shall have the authority to waive the administrative fees, in whole or in part, for good cause shown.

(6) A registered owner issued a violation notice may make a written statement for an appeal hearing before an agent designated by the LTA. The violation clerk shall, within thirty days of receipt of a request for an appeal, notify the registered owner in writing by first-class mail of the date, time, and place of the hearing. The hearing shall be informal, the rules of evidence shall not apply, the Administrative Procedure Act shall not apply, and the decision of the agent shall be final, subject to a judicial review. The parties to the appeal hearing shall be notified in person or by mail or electronic mail of the decision following the hearing. Each written appeal decision shall contain a statement of reasons for the decision, including a determination of each issue of fact necessary to the decision. Failure to appear at the date, time, and place specified on the hearing notice shall automatically result in denial of the appeal. The hearing agent shall have the authority to waive administrative fees, in whole or in part, for good cause shown.

(7) Electronic mail sent by the registered owner to the address provided in the violation notice shall be presumptive evidence of receipt by the LTA. Electronic mail sent by the LTA to the address provided by the registered owner shall be presumptive evidence of receipt by the registered owner.

G.(1) Failure to comply with the requirements of this Section shall result in the following late charges or sanctions, or both, against the registered owner:

(a) The LTA may assess the following penalties for late payment, for failure to pay, or for otherwise failing to respond or both against the registered owner:

(i) A registered owner who fails to pay the administrative fees specified in a violation notice and who fails to appeal a violation notice as provided by this Section within thirty calendar days after the date of the issuance of the violation notice shall incur a late charge of five dollars. A registered owner who fails to respond to a violation notice within sixty calendar days after the date of issuance of the violation notice shall not be able to renew his driver's license until all matters regarding the alleged toll violation are disposed of in accordance with law. The violation clerk shall notify the registered owner by first-class mail of this delinquency and consequences thereof.

(ii) A registered owner who fails to respond to a violation notice as provided by this Section within sixty calendar days after the date of the issuance of the violation notice shall be prohibited from renewing his driver's license. The violation clerk shall notify the Louisiana office of motor vehicles of this delinquency. Upon notice from a violation clerk of the LTA, the office of motor vehicles shall place the matter on record and shall not renew the driver's license of the registered owner or the registration of the vehicle until after notice from the violation clerk that the matters have been disposed of in accordance with law.

(b) After a notice to the office of motor vehicles provided in Item (a)(iii) of this Paragraph, the LTA shall not be required to send violation notices of delinquency to registered owners with ten or more toll violations. However, the tolls and administrative fees of such registered owner shall continue to accumulate.

(2) The LTA may pursue such civil and criminal action as it deems appropriate to collect the tolls and administrative fees assessed in the violation notice as well as such subsequent late charges assessed in accordance with this Section.

H.(1) A photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring device is admissible in a proceeding to collect a toll or other charge of the LTA, to collect criminal penalties imposed, or to impose criminal liability for a failure to pay the toll or charge.

(2) An original or facsimile of a certificate, sworn to or affirmed by an agent of the LTA that states that a failure to pay has occurred and states that it is based upon a personal inspection of a photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring system, as defined in this Section, is prima facie evidence of the facts contained in the certificate.

(3) Notwithstanding any other provision of law to the contrary, a photograph, microphotograph, videotape, or other recorded image prepared for enforcement of LTA tolls is for the exclusive use of the LTA in the discharge of its duties under this Section.

I. The LTA shall from time to time designate one or more violation clerks and agents to perform the functions specified in this Section at the pleasure of the LTA and for such finite or indefinite period as the LTA deems desirable. The LTA shall supervise and coordinate the processing of violation notices in accordance with this Section. The LTA may hire or designate such personnel and organize such sections as the LTA may deem necessary, or contract for such services, in order to carry out the provisions of this Section.

J. The tolls and fees to be collected, as herein provided, are to be deposited in accordance with the Master Indenture of Trust dated as of April 1, 2005, and all supplements thereto, and in furtherance of the provisions of R.S. 48:2071 through 2083, inclusive, with such funds to be deposited and expended in accordance with the foregoing in the trustee accounts as provided in such bond indentures as amended.

Acts 2007, No. 342, §1; Acts 2010, No. 775, §2, eff. June 30, 2010; Acts 2013, No. 206, §1, eff. June 10, 2013; Acts 2024, No. 361, §1.
La. Rev. Stat. § 47:332.22 — LA Code / Code revised-statutes / Title 47 / Section 332.22
Disposition of certain collections in St. Bernard 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 St. Bernard 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 "St. Bernard Parish Enterprise Fund".

B. The monies in the St. Bernard Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for tourism purposes and economic development purposes in St. Bernard Parish.

C. The parish of St. Bernard may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the St. Bernard Parish Enterprise Fund. Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Section.

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1990 — LA Code / Code revised-statutes / Title 47 / Section 1990
Changes or corrections of assessments by tax commission
Status: in_force

The tax commission may change or correct any and all assessments of property for the purpose of taxation, in order to make the assessments conform to the true and correct valuation, not to exceed its actual cash value. Such change or correction may be made by the tax commission at any time before the taxes levied have actually been paid.

In order to correct or change any such assessment, it shall only be necessary for the tax commission to issue written instructions to the assessor to make the change upon the assessment roll, and in the event the assessment roll has been delivered to the tax collector, then to direct the tax collector to make such change upon the tax roll in his possession and to collect taxes according to such change. Whenever the tax commission shall make any change or correction in an assessment, it shall at the same time forward to the auditor a copy of the instructions furnished to the assessor or tax collector. A copy of these written instructions shall be forwarded by the tax commission to the taxpayer by registered mail, and such written instructions, together with the return receipt of the taxpayer therefor, shall be sufficient notice of such change.

The written instructions issued as above provided by the tax commission to the tax collector shall authorize him to collect all taxes according to such change and shall be his authority to make the necessary deduction or increase on his tax roll and in his settlement for taxes with the auditor.

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. § 47:6003 — LA Code / Code revised-statutes / Title 47 / Section 6003
Work-Based Learning Tax Credit
Status: in_force

A. This Section shall be known and may be cited as the "Work-Based Learning Tax Credit Act".

B. The legislature hereby finds that an insufficient number of people with adequate levels of on-the-job training is an impediment to workforce development and economic growth; that well-compensated jobs would be more abundant in this state if workers overall possessed greater levels of skills and work experience; that apprenticeships and internships are integral components of work-based learning initiatives in Louisiana's school accountability system; and that, as a critical strategy for curbing out-migration, public colleges and universities of this state strive to facilitate greater student participation in work-based learning. The legislature hereby declares that establishing a tax credit which provides incentives for businesses to employ apprentices, interns, and youth workers is in the best economic interest of this state.

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

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

(2) "Eligible apprentice" means a person who meets either of the following criteria:

(a) Has entered into a written apprentice agreement with an employer or an association of employers as part of a registered apprenticeship program provided for in R.S. 23:381 et seq.

(b) Is enrolled in a training program accredited by the National Center for Construction Education and Research which has no less than four levels of training and no less than five hundred hours of instruction.

(3) "Intern" means a student learner who participates in an internship authorized and regulated by the provisions of LAC 28:CXV.3113 or any successor regulations the Board of Elementary and Secondary Education may publish relative to a work-based learning program classified as an internship.

(4) "Youth worker" means an individual who has attained the age of fifteen but not yet attained the age of twenty-four; is unemployed prior to being hired by a business that will apply for a credit authorized by this Section; will be working in a full-time or part-time position that pays wages that are equivalent to the wages paid for similar jobs, with adjustments for experience and training; and meets at least one of the following criteria:

(a) Is at least eighteen years old, is no longer in school, and does not have a high school diploma, HiSET or GED credential or high school equivalency diploma.

(b) Is a member of a household that is receiving assistance from the Family Independence Temporary Assistance Program.

(c) Is a member of a household that is receiving benefits through the Supplemental Nutrition Assistance Program.

(d) Is a member of a household that is receiving assistance from the Kinship Care Subsidy Program.

(e) Is a member of a family that is receiving assistance or benefits under the Temporary Assistance for Needy Families Program.

(f) Has served time in jail or prison or is on probation or parole.

(g) Is pregnant or is a parent.

(h) Is homeless.

(i) Is currently or was in foster care, extended foster care, or the custody of the Department of Children and Family Services.

(j) Is a veteran.

(k) Is the child of a parent who is currently incarcerated or was released from incarceration within the past two years.

(l) Lives in public housing or receives housing assistance such as a Section 8 voucher.

D.(1) There shall be allowed a credit against Louisiana income tax for the employment of eligible apprentices, interns, and youth workers. The amount of the credit for each eligible apprentice, intern, and youth worker employed for a minimum of one hundred hours during the taxable period shall equal two dollars and fifty cents per hour of employment or two thousand five hundred dollars, whichever is less, per taxable period. Except as provided in Subparagraph (c) of this Paragraph, the maximum amount of tax credits that may be granted for a calendar year, referred to hereafter in this Paragraph as the "credit cap", shall be as follows:

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

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

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

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

(c) The credit cap for a calendar year shall not exceed seven million five hundred thousand dollars.

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

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

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

E.(1) The department, in consultation with Louisiana Works, shall establish by rule the procedures for determining an employer's eligibility for the credit relative to apprenticeship programs.

(2) Louisiana Works shall annually provide to the department a list of businesses that participate in the apprenticeship programs administered by Louisiana Works.

(3) In order for an employer to be eligible for a credit based upon employing a student enrolled in a training program accredited by the National Center for Construction Education and Research, that student shall have successfully completed no less than two levels of training and no less than two hundred fifty hours of instruction. The department shall establish which student enrollment and transcript data from the National Center for Construction Education and Research are necessary in order to determine an employer's eligibility for the credit authorized by this Section.

F.(1) The credit shall be allowed against the income tax due from a taxpayer for the taxable period in which the credit is earned. If the credit allowed pursuant to this Section exceeds the amount of taxes due from a taxpayer, then the taxpayer may carry any unused credit forward to be applied against subsequent tax liability for a period not to exceed five years. However, in no event shall the amount of the tax credit applied by a taxpayer in a taxable period exceed the amount of taxes due from the taxpayer for that period.

(2) All entities taxed as corporations for Louisiana income tax purposes shall claim any credit on their corporation income tax return.

(3) Individuals, estates, and trusts shall claim any credit on their income tax return.

(4) Entities not taxed as corporations shall claim their share of any credit on the returns of the partners or members as follows:

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

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

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

G. Credits previously granted to a taxpayer but later disallowed may be recovered by the secretary of the department through any collection remedy authorized by R.S. 47:1561.3.

H. The department may promulgate rules in accordance with the Administrative Procedure Act to establish the policies and criteria regarding program eligibility and any other matter necessary to carry out the intent and purposes of this Section.

I. No credit shall be earned for the employment of eligible apprentices, interns, or youth workers before January 1, 2026, or after December 31, 2031.

J. A taxpayer shall not receive any other incentive for the hiring of an eligible youth, intern, or apprentice for which the taxpayer has received a tax credit pursuant to this Section.

Acts 2025, No. 376, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:287.655 — LA Code / Code revised-statutes / Title 47 / Section 287.655
Failure by corporation to pay estimated income tax
Status: in_force

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

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

(1) The amount of the installment which would be required to be paid if the estimated tax were equal to eighty percent of the tax shown on the return for the taxable year, or if no return was filed, eighty percent of the tax for such year, over

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

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

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

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

D. Exception. Notwithstanding the provisions of the preceding Subsections, the penalty imposed with respect to any underpayment of any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for payment of such installment equals or exceeds the amount which would have been required to be paid on or before such date, if the estimated tax were whichever of the following is the lesser:

(1) The tax shown on the return of the corporation for the preceding year was for a taxable year of twelve months.

(2) An amount equal to the tax computed at the rates applicable to the taxable year but otherwise on the basis of the acts shown on the return of the corporation for, and the law applicable to, the preceding taxable year.

(3)(a) An amount equal to eighty percent of the tax for the taxable year computed by placing on an annualized basis the taxable income:

(i) for the first three months of the taxable year, in the case of the installment required to be paid in the fourth month,

(ii) for the first three months or for the first six months of the taxable year, in the case of the installment required to be paid in the sixth month of the taxable year,

(iii) for the first six months or the first eight months of the taxable year in the case of the installment required to be paid in the ninth month, and

(iv) for the first nine months or for the first eleven months of the taxable year, in the case of the installment to be paid in the twelfth month of the taxable year.

(b) For purposes of this Paragraph, the taxable income shall be placed on an annualized basis by

(i) multiplying by twelve the taxable income referred to in Subparagraph (a), and

(ii) dividing the resulting amount by the number of months in the taxable year (3, 5, 6, 8, 9, or 11, as the case may be) referred to in Subparagraph (a).

E. Definition of tax. In general. For purposes of Subsections B and D, the term "tax" means the tax imposed by this Part less the sum of any credits allowable against the tax.

F. Short taxable year. The application of this Section to taxable years of less than twelve months shall be as prescribed by the secretary.

G. Excessive adjustment under R.S. 47:287.656.

(1) Addition to tax. If the amount of an adjustment under R.S. 47:287.656 made before the fifteenth day of the fourth month following the close of the taxable year is excessive there shall be added to the tax under this Part for the taxable year a penalty of twelve percent per annum upon the excessive amount from the date on which the credit is allowed or the refund is paid to such fifteenth day.

(2) Excessive amount. For purposes of Paragraph (1), the excessive amount shall be equal to the lesser of the amount of the adjustment or the amount by which:

(a) The income tax liability, as defined in R.S. 47:287.656(C), for the taxable year as shown on the return for the taxable year, exceeds

(b) The estimated income tax paid during the taxable year, reduced by the amount of the adjustment.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2006, No. 320, §1, eff. June 13, 2006.
La. Rev. Stat. § 47:818.46 — LA Code / Code revised-statutes / Title 47 / Section 818.46
Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
Status: in_force

A. Failure to pay any tax levied in this Subpart or any interest, penalties, or costs applicable thereto or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the said tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or diesel fuel as defined in this Subpart, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or diesel fuel is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or diesel fuel licensees are hereby made responsible for the payment of the tax applicable thereto as levied in this Subpart, together with any interest, penalties, and costs accruing thereon; and the secretary is hereby specifically authorized to attach, seize, or sequester any gasoline or diesel fuel subject to tax under this Subpart when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed except that no bond shall be required of the secretary.

B. When any licensee fails to pay any tax levied under this Subpart or any interest, penalties, or costs applicable thereto or fails to furnish bond as provided in this Subpart, the secretary is authorized to take a rule on the said licensee, by motion in a court of competent jurisdiction, to show cause in not less than two nor more than ten days, exclusive of holidays, after the service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference, why said licensee should not be ordered to cease from further pursuit of business as a licensee. In case the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state prohibiting such licensee from the further pursuit of the business until such time as he has paid the said delinquent tax, penalties, and interest and in addition has furnished the bond. Every violation of the injunction shall be considered as a contempt of court and punished according to law.

C. When a bond has been furnished by the licensee, the surety on said bond may be joined in said rule with the licensee and condemned in solido for the amount of tax, interest, penalties, attorney fees, and costs.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:2602 — LA Code / Code revised-statutes / Title 47 / Section 2602
Definitions
Status: in_force

As used in this Part, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:

(1) "Controlled dangerous substance" means a drug, substance, or immediate precursor in Schedule I through V of R.S. 40:964. The term shall not include distilled spirits, wine, malt beverages, tobacco, or marijuana.

(2) "Dealer" means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight.

(3) "Marijuana" means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination.

(4) "Secretary" means the secretary of the Department of Revenue or his duly authorized representatives.

(5) "Stamp" means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:518 — LA Code / Code revised-statutes / Title 47 / Section 518
Authority of certain incorporated municipalities
Status: in_force

Incorporated municipalities over two thousand five hundred inhabitants may, within their corporate limits, designate the streets other than state constructed and maintained streets and highways upon which the operation of vehicles of all classes shall be permitted according to their carrying capacity, and the manner of such operation, or prohibit traffic exceeding a given weight on certain but not all of its streets; provided that in the event a municipality of more than two thousand five hundred inhabitants is adjacent to or connected by a bridge, tunnel, or ferry with another municipality, the respective governing authorities of such municipalities may agree upon and determine the common use of their streets by vehicles licensed by either municipality in accordance with this provision.

Nothing in this Chapter shall be held to restrict or impair in any manner whatever rights such municipalities may have, under other laws, to prescribe greater but not lesser limitations or restrictions upon the carrying capacity of vehicles transporting persons or property exclusively within their corporate limits, or to assess, levy, and collect upon such vehicles such municipal registration or license taxes as may be authorized by the laws of the state.

Within the parish of Tangipahoa the provisions of this Section shall apply only with respect to incorporated cities having over ten thousand inhabitants.

Amended by Acts 1966, No. 188, §1.
La. Rev. Stat. § 47:287.65 — LA Code / Code revised-statutes / Title 47 / Section 287.65
Net income defined
Status: in_force

"Net income" of a corporation for a taxable year means the taxable income of the corporation computed in accordance with federal law for the same accounting period and under the same method of accounting, including statutorily required accounting adjustments, subject to the modifications specified in this Part.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.