La. Rev. Stat. § 47:843 — LA Code / Code revised-statutes / Title 47 / Section 843
Use of stamps or meter impression required; limitations
Status: in_force

A. Cigarette tax stamps. (1) In order to enforce the collection of the tax levied by this Chapter, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined by him and so prepared as to permit them to be easily affixed to or stamped on containers of cigarettes subject to the tax according to this Chapter. As an alternative method to enforce the collection of the tax levied by this Chapter, the secretary may permit dealers, as defined in this Chapter, to use metered stamping machines or devices by which each container or package may be clearly and legibly stamped with an impression showing the character and amount of the tax.

(2) No individual package of cigarettes shall be sold or distributed in, into, or from the state in individual packages containing fewer than twenty cigarettes. No smoking tobacco intended for use as roll-your-own smoking tobacco for cigarettes shall be sold or distributed in individual packages containing less than six-tenths of one ounce of smoking tobacco.

(3) Except as otherwise provided in this Chapter, all packages of cigarettes sold in or into the state shall bear a stamp as required by this Chapter and no person may sell, transport, or cause to be transported unstamped cigarettes in, into, or from, or possess unstamped cigarettes in the state.

B. Discounts. The secretary of the Department of Revenue shall allow wholesale tobacco dealers of other states who have a direct purchasing contract with a manufacturer and serving a trade area of retail dealers in this state to purchase Louisiana stamps with benefit of a five percent discount.

C. Purchase of stamps. (1) All cigarette stamps shall be purchased from and sold by the secretary of the Department of Revenue.

(2) Any person other than the secretary of the Department of Revenue who sells or traffics in cigarette tax stamps not affixed to cigarettes, whether the stamps are genuine or counterfeit, shall be guilty of a felony and punishable as set out in R.S. 47:858.

(3) Cigarette tax stamps shall be sold by the secretary of the Department of Revenue to bonded registered Louisiana tobacco dealers in the state of Louisiana who hold a valid stamping agent designation in accordance with R.S. 26:902(2)(a) and who have a direct purchasing contract with a manufacturer at a discount of five percent from the face value, when purchased in quantities of not less than one hundred dollars face value, and the same provisions and discount shall apply where the metered stamping machine or device is used.

(4) Except as otherwise provided in this Section, the stamps shall be sold by the secretary of the Department of Revenue in less quantity at face value to any and all persons, firms, partnerships, corporations, and associations of person who hold a valid stamping agent designation in accordance with R.S. 26:902(2)(a) and are qualified to purchase stamps hereunder.

(5) Every dealer registered with the state of Louisiana shall be entitled to receive every month cigarette tax stamps in an amount equal to the amount of his bond furnished pursuant to R.S. 47:848, without the necessity of paying for the stamps at the time of purchase. All stamps so advanced shall be paid for not later than thirty days after the date on which they were advanced.

(6) Any wholesale dealer who fails to timely file the reports and pay the taxes due on an open account shall forfeit the discount allowed at the time of purchase of such tax stamps and meter impressions and shall be subject to a penalty of five percent on the amount of the tax due if the period of delinquency is ten days or less, or twenty percent on the amount of the tax due if the period of delinquency is greater than ten days, plus any interest due.

(7) Should any dealer fail to timely pay the tax due on any purchase of tax stamps or meters as provided in R.S. 47:843(C)(5), all outstanding credit sales of tobacco stamps, whether delinquent or not, shall become due and payable if the delinquent tax due on the purchase is not paid within two days after the receipt by the taxpayer of a written demand sent by the secretary by certified mail. Payment must be made with a cashier's check, certified check, or cash. If payment is not received within ten days after the mailing of written demand, the secretary may proceed to effect collection through the taxpayer's bonding company, or as otherwise provided by Chapter 18, Subtitle II of this Title.

(8) Should any wholesale dealer fail to pay the taxes due as described above, the secretary of the Department of Revenue may require such dealers to remit the tax due on purchases of tax stamps and meter impressions upon receipt of such stamps.

(9) The transfer or disposal by a qualified dealer of any benefit herein conferred is prohibited.

(10) As an additional method of refunding the cost of stamps affixed to damaged goods as provided in R.S. 47:857, the secretary shall allow a wholesale dealer to present affidavits evidencing the cost of stamps, less previous discount allowed, affixed to goods returned to the manufacturer as payment for all or a portion of the price of tax stamps purchased under this Section. The credit must be in an amount less than or equal to the cost of stamps or meters purchased per individual invoice.

D. Affixing stamps. (1) No person other than a dealer holding a valid stamping agent designation under R.S. 26:902(2) may affix a stamp to any package of cigarettes. Stamps shall be affixed by the dealer, on the smallest container or package of cigarettes that is subject to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's stock on hand, whether or not the tax has been paid. The dealer shall cause to be affixed on every package of cigarettes on which a tax is due, stamps of an amount equaling the tax due thereon, before any person, firm, partnership, corporation, or association of persons sells, offers for sale, removes, or otherwise distributes the cigarettes. The stamps shall be affixed in such a manner that their removal will require continued application of steam or water and shall be canceled by placing thereon the license number of the dealer.

(2) A dealer shall not affix a stamp to a package of cigarettes if the package:

(a) Does not comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.) for the placement of labels, warnings, or any other information for a package of cigarettes to be sold within the United States.

(b) Is labeled "For Export Only", "U.S. Tax Exempt", "For Use Outside U.S.", or other wording indicating that the manufacturer did not intend that the product be sold in the United States.

(c) Has been altered by adding or deleting wording, labels, or warnings described in Subparagraphs (a) and (b) of this Paragraph.

(d) Has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. 5754.

(e) In any way violates federal trademark or copyright laws.

(f)(i) Is manufactured by a tobacco product manufacturer, pursuant to Part XIII of Chapter 32 of Title 13 of the Louisiana Revised Statutes of 1950, who:

(aa) Is not a participating manufacturer in the Master Settlement Agreement as defined in R.S. 13:5062; and

(bb) Failed to create a qualified escrow account in accordance with R.S. 13:5063, as certified by the attorney general's office, for any cigarettes the dealer sold or distributed for that tobacco product manufacturer.

(ii) For purposes of this Subparagraph, "tobacco product manufacturer" shall have the meaning ascribed to that phrase by R.S. 13:5062.

(3) Selling a package of cigarettes described in Paragraph (2) of this Subsection, with or without a stamp, shall be an unfair or deceptive act or practice under the Unfair Trade Practices and Consumer Protection Law (R.S. 51:1401 et seq.).

(4) It shall be unlawful for any person to sell or distribute in this state, to acquire, hold, own, possess, or transport, for sale or distribution in this state, or to import or cause to be imported, into this state for sale or distribution in this state, any cigarettes that do not comply with all applicable requirements imposed by or pursuant to federal law and federal implementing regulations.

E. Disposition of funds. After all lawful revenues are paid over to the municipalities as their portion of the tobacco tax, as provided by R.S. 47:869, and after deduction of the costs of collection as provided by R.S. 47:868, the remainder of the avails of the tax, increased by Act No. 252 of the 1970 Regular Session* of the Legislature of Louisiana, shall be transmitted by the collector to the state treasurer for credit to the state general fund and, notwithstanding any other provisions of law to the contrary, the amount so credited to the state general fund shall be utilized for the implementation of the express purposes listed and specifically enumerated in the provisions of House Bill No. 1643 adopted as Act No. 211 of the 1970 Regular Session** of the Legislature of Louisiana.

F. Authority to issue rules and regulations. The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Section.

Amended by Acts 1950, No. 18, §1; Acts 1952, No. 107, §1; Acts 1958, No. 438, §2; Acts 1970, No. 252, §§2, 3; Acts 1972, No. 219, §1; Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §1; Acts 1983, No. 166, §1, eff. Oct. 1, 1983; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1987, No. 378, §1, eff. Aug. 1, 1987; Acts 1990, No. 390, §3, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1999, No. 304, §1, eff. July 1, 1999; Acts 1999, No. 1265, §2, eff. July 12, 1999; Acts 2001, No. 652, §1, eff. June 22, 2001; Acts 2002, 1st Ex. Sess., No. 96, §1, eff. April 18, 2002; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006; Acts 2007, No. 474, §1; Acts 2013, No. 221, §3; Acts 2016, 1 st Ex. Sess., No. 5, §1, eff. April 1, 2016; Acts 2016, No. 640, §1.

*Act No. 252 of the 1970 Regular Session amended R.S. 47:841 and 47:843.

**Act No. 211 of the 1970 Regular Session appropriated funds "for the ordinary expenses of certain departments and purposes of the state and the implementation of certain programs of state government . . .".
La. Rev. Stat. § 47:300.6 — LA Code / Code revised-statutes / Title 47 / Section 300.6
Louisiana taxable income of resident estate or trust
Status: in_force

A. Definition. "Louisiana taxable income" of a resident estate or trust means the taxable income of the estate or trust determined in accordance with federal law for the same taxable year, as specifically modified by the provisions contained in Subsection B of this Section.

B. Modification. For purposes of this Section, federal taxable income shall be modified by adding or subtracting the items set forth below:

(1) There shall be added to federal taxable income, unless already included therein:

(a) Interest on obligations of a state or political or municipal subdivision thereof, other than Louisiana and its municipalities, title to which obligations vested with the resident estate, trust, or fiduciary on or subsequent to January 1, 1980.

(b) Net income taxes paid to any state or political or municipal subdivision thereof within the taxable year.

(c) Repealed by Acts 1998, No. 61, §2.

(2) There shall be subtracted from federal taxable income, unless already excluded therefrom:

(a) Any income that is exempt from taxation under the laws of Louisiana or that Louisiana is prohibited from taxing by the constitution or laws of the United States.

(b) Deductions from gross income or depletion.

(i) In computing net income in the case of oil and gas wells, there shall be allowed as a deduction cost depletion as defined under federal law or percentage depletion as provided for in Item (ii) whichever is greater.

(ii) In the case of oil and gas wells, the percentage depletion provided for in Item (i) shall be twenty-two percent of 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. In determining net income from the property, federal income taxes shall be considered an expense.

(c) An exemption amount, that when combined with the federal exemption amounts allowed under 26 U.S.C. 642(b) used to calculate federal taxable income, would total two thousand five hundred dollars.

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

(e)(i) Net income or losses received from an entity of which the estate or trust is a shareholder, partner, or member if the entity properly filed a Louisiana corporation income tax return pursuant to R.S. 47:287.732.2 which included the net income or loss. However, no such exclusion shall be allowed for any amount attributable to income that, for any reason, will not bear the tax due pursuant to R.S. 47:287.732.2.

(ii)(aa) An estate or trust whose federal income tax return is adjusted due to S corporation or partnership income or losses for which the estate or trust used the exclusion provided in Item (i) of this Subparagraph shall furnish a statement to the secretary disclosing the nature and amounts of such adjustments within sixty days after the federal adjustments have been made and accepted by the estate or trust. However, if the estate or trust does not receive a statement of the federal adjustments until after it accepts the adjustments, it shall have sixty days from the receipt of such statement within which to furnish the required statement to the secretary.

(bb) For purposes of Subitem (aa) of this Item, paying the federal tax shown due or signing a consent to immediate assessment shall constitute an acceptance of the federal adjustments.

(3) For taxable years beginning on or after January 1, 2025, a deduction shall be allowed from federal taxable income for the cost of qualified property, qualified improvement property, and research and experimental expenditures as provided for in R.S. 47:297.25.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §§1, 2, eff. for taxable periods beginning after Dec. 31, 1997; Acts 2000, No. 40, §1, eff. for taxable periods beginning after Dec. 31, 2000; Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2003; Acts 2016, 1 st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2023, No. 450, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
La. Rev. Stat. § 47:302.43 — LA Code / Code revised-statutes / Title 47 / Section 302.43
Disposition of certain collections in Union 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 Union Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Union Parish Visitor Enterprise Fund".

B. The monies in the Union Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Union Parish Tourist Commission for the purpose of promoting and enhancing tourism activities, and for supporting all other activities consistent with the authorized mission of such commission. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:820.5.9 — LA Code / Code revised-statutes / Title 47 / Section 820.5.9
High-occupancy vehicle (HOV) lane violations
Status: in_force

A. The secretary of the Department of Transportation and Development is authorized to maintain the peace and accomplish the orderly handling of the establishment of high-occupancy vehicle (HOV) lanes, subject to the provisions of this Section.

B. Terms as defined in R.S. 48:345 and R.S. 32:1 shall retain their definitions, unless the terms are specifically defined in this Subsection or the context of this Section indicates otherwise. The terms listed shall have the following meanings:

(1) "Department" means the Department of Transportation and Development or its designated agent.

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

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

(4) "HOV monitoring system" means equipment installed for use with a designated HOV lane to automatically produce records for use in enforcing the provisions of this Section, such as video recordings, photographs, or other electronic data sufficient to establish the existence of an HOV violation and identifying information for the motor vehicle involved.

(5) "HOV violation" means use of an HOV lane in a manner not authorized by this Section or any regulation promulgated pursuant to this Section.

(6) "Qualified HOV" means an HOV or motorcycle that meets all requirements for use of a designated HOV lane.

(7) "Registered owner" means a person in whose name a motor vehicle 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.

C. Any travel lane designated as an HOV lane shall be for the exclusive use of qualified HOVs.

D. The department may establish requirements for vehicles to use one or more designated HOV lanes, including but not limited to registration of the HOV prior to using an HOV lane. A vehicle that has not fulfilled the requirements established by the department shall not be considered a qualified HOV.

E. In the event a record is generated by an HOV monitoring system showing an HOV violation by a vehicle, the vehicle's registered owner is subject to the following:

(1) The vehicle's owner shall be liable to make payment to the department of the applicable penalty, unless the violation clerk waives the penalty pursuant to Subsection H of this Section.

(2) The vehicle's owner shall be liable to make payment to the department of an administrative fee of up to twenty-five dollars to recover all costs associated with mailing, provided that a notice, as specified in Paragraph (I)(1) of this Section, has been mailed.

F. The penalty for an HOV violation shall be a fine of not more than one hundred dollars. The department may establish increasing penalties for multiple HOV violations, but in no instance shall any penalty for a single HOV violation imposed pursuant to this Section exceed one hundred dollars.

G. The ownership status of the motor vehicle is prima facie evidence of liability. However, the registered owner may rebut the prima facie evidence by providing proof that the vehicle was sold, or otherwise transferred prior to the HOV violation, by providing a copy of a police report indicating the motor vehicle was stolen prior to the HOV violation, or other evidence sufficient to rebut the prima facie evidence.

H. For the purpose of educating the public and promoting proper use of HOV lanes, the department shall promulgate rules and regulations governing the issuance of warning letters in lieu of HOV violation notices in appropriate circumstances not involving frequent violators. Warning letters shall provide the information required for HOV violation notices, but shall not result in the assessment of penalties or fees against the registered owner.

I. The following procedures shall apply to the collection of penalties, administrative fees, and late charges assessed pursuant to this Section:

(1) The department shall send notice of an HOV violation by first-class mail to the registered owner of the motor vehicle at the address shown on the records of the Department of Public Safety and Corrections, office of motor vehicles, or such other address as may be provided by the owner or determined through other reliable means. The department may aggregate multiple HOV violations in one HOV violation notice. A manual or automatic record of the mailing prepared in the ordinary course of business of the department is prima facie evidence of the mailing of the notice.

(2) The HOV violation notice shall include the name and address of the person alleged to be liable as a registered owner for the HOV violation, the amount of the penalty to be paid, identifying information for the motor vehicle involved, the date and approximate time of the HOV violation, the administrative fees due, an electronic mail address and physical or post office box mailing address to which an appeal may be sent, and any other information as the department may deem appropriate.

(3) The violation notice shall also include a warning that the registered owner shall either pay the penalty and administrative fees specified in the notice or appeal the HOV violation by making a request for a hearing to the department within thirty days after issuance and describe the means and content of the response for payment or appeal. The HOV violation notice shall also include a statement notifying the registered owner that he may waive his right to a hearing by notifying the department that he is waiving this right and appealing the HOV 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 issuance of the HOV violation notice, the registered owner to whom the HOV violation notice is issued shall either pay the penalties and administrative fees or appeal the HOV violation as provided by this Section.

(5) The registered owner may, without waiving judicial review, appeal an HOV violation by notifying the department in writing, by either regular mail or electronic mail, that he is waiving the right to a hearing and requesting a review and written disposition of the HOV violation from a department violation clerk by regular mail or electronic mail.

(a) This appeal shall contain a signed statement from the registered owner explaining the basis for the appeal. The signed statement shall be accompanied by signed statements from witnesses, police officers, government officials, or other relevant parties or photographs, diagrams, maps, or other relevant documents submitted by the registered owner.

(b) Statements or materials sent to a violation clerk for review shall have attached to them the name, address, and electronic mail address of the registered owner as well as the number of the HOV violation notice and the date of the HOV violation. All information submitted by the registered owner shall become part of the violation record.

(c) The violation clerk shall, within sixty days of receipt of such material, review the material and dismiss or uphold the HOV violation and notify the registered owner of the disposition of the HOV violation in writing by regular mail or electronic mail. If the appeal by request for written disposition is denied, the violation clerk shall explain the reasons for the determination.

(d) The violation clerk shall have the authority to waive the administrative fee, in whole or in part, for good cause shown.

(6) A registered owner that is issued an HOV violation notice may make a written statement for an appeal hearing before an agent designated by the department. 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.

(a) The hearing shall be informal and may be conducted by telephone. The rules of evidence and the Administrative Procedure Act shall not apply. The decision of the agent shall be final, subject to judicial review. The parties to the appeal hearing shall be notified, in person or by regular mail or electronic mail, of the decision following the hearing.

(b) 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.

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

J.(1) The department may impose charges and sanctions against a registered owner for late payment, failure to pay, or otherwise failing to respond to an HOV violation notice as follows:

(a) A registered owner who fails to submit payment or otherwise respond to an HOV violation notice as provided by in this Section within thirty calendar days after the date of the issuance of the HOV violation notice may incur a late charge of five dollars to cover additional costs of collection of the penalty.

(b) If the registered owner fails to submit payment or otherwise respond to an HOV violation notice as provided by this Section within sixty calendar days after the date of issuance of the violation notice, the department may pursue civil action against the registered owner as it deems appropriate to collect the penalties and administrative fees assessed in the HOV violation notice. The violation clerk shall notify the registered owner by first-class mail of this delinquency and consequences of the delinquency.

(2)(a) In addition to the procedures described above, the department shall promulgate rules and regulations for the identification of motor vehicles that frequently engage in HOV violations and for providing notice to registered owners of motor vehicles meeting such criteria as established by the department. A registered owner's appeal of his classification as a frequent violator shall be conducted in the same manner as an appeal of an HOV violation, but the provisions of the Administrative Procedure Act shall apply in regards to notice of the hearing decision, any request for rehearing, and any petition for judicial review. Any registered owner of a motor vehicle classified by the department as a frequent violator who fails to submit payment or otherwise respond to an HOV violation notice as provided by this Section, within sixty calendar days after the date of issuance of the notice of classification as a frequent violator is issued, shall be prohibited from any renewal or reissuance of his driver's license and the vehicle's registration until after all matters regarding HOV violations have been disposed of in accordance with law.

(b) The violation clerk shall notify the office of motor vehicles of the registered owner's delinquency and status as a frequent violator. Upon notice from a violation clerk, the office of motor vehicles shall block the renewal or reissuance, including any duplicates, of the violator's driver's license and vehicle registration pursuant to R.S. 32:57.3.

(3) A video recording, photograph, or other electronic data produced by an HOV monitoring system shall be admissible in a proceeding to collect a penalty, administrative fee, or other charge of the department for an HOV violation.

(4) An original or facsimile of a certificate, sworn to or affirmed by an agent of the department that specifies that an HOV violation has occurred and is based upon a personal inspection of a video recording, photograph, or other electronic data produced by an HOV monitoring system, as defined in this Section, is prima facie evidence of the facts contained in the certificate.

(5) Notwithstanding any other provision of law to the contrary, a video recording, photograph, or other electronic data prepared for enforcement of HOV lane requirements shall be exclusively for the use of the department and the office of motor vehicles in the discharge of their duties under this Section.

K. The department shall from time to time designate one or more violation clerks and agents to perform the functions specified in this Section at the discretion of the department and for such time as shall be necessary. The department shall supervise and coordinate the processing of an HOV violation notice in accordance with this Section. The department may hire or designate such personnel and organize such sections as the department may deem necessary, or contract for such services, in order to carry out the provisions of this Section. Hearing agents and violation clerks shall have the authority to waive late fees, in whole or in part, in accordance with standards established by the department.

L. The provisions of this Section are intended to supplement the laws governing motor vehicles and traffic regulation appearing in Title 32 of the Louisiana Revised Statutes of 1950, and nothing contained in this Section shall be construed as precluding any police officer from enforcing these laws within a designated HOV lane. It shall be a defense to enforcement by the department pursuant to this Section that the registered owner of the motor vehicle received a citation from a law enforcement officer for the same conduct that resulted in an HOV violation.

Acts 2021, No. 357, §2, eff. June 14, 2021; Acts 2023, No. 321, §1, eff. June 12, 2023.
La. Rev. Stat. § 47:299.3 — LA Code / Code revised-statutes / Title 47 / Section 299.3
Offset request
Status: in_force

In accordance with the provisions of this Part any agency that has a debt owed to it by an individual or any agency that may collect a debt on behalf of another person may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:881 — LA Code / Code revised-statutes / Title 47 / Section 881
Revised Statutes 881
Status: in_force

CHAPTER 9. SOFT DRINKS TAX

§§881-907. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
La. Rev. Stat. § 47:337.9 — LA Code / Code revised-statutes / Title 47 / Section 337.9
Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable
Status: in_force

A. Except as provided for in this Chapter, the Uniform Local Sales Tax Code, the sales and use tax exemptions in Chapters 2, 2-A, and 2-B of this Title as set forth in the provisions of law cited in the following Subsections of this Section, and no other, shall apply to the sales and use taxes of political subdivisions. The use of the "key words" following the statutory citations in this Section are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.

B. R.S. 47:302(D), "key words": advertising services rendered by an advertising business.

C.(1) R.S. 47:305(A)(1), "key words": direct sales of livestock, poultry, and other farm products.

(2) R.S. 47:305(A)(3), "key words": the sale of agricultural commodities as a raw product.

(3) R.S. 47:305(A)(4), "key words": the purchase of feed and feed additives.

(4) R.S. 47:305(B), "key words": farm products used by farmers.

(5) R.S. 47:305(C), "key words": returned motor vehicles.

(6) R.S. 47:305(D)(1)(a), "key words": gasoline.

(7) R.S. 47:305(D)(1)(b), "key words": steam.

(8) R.S. 47:305(D)(1)(c), "key words": water.

(9) R.S. 47:305(D)(1)(d), "key words": electric power or energy and fuel.

(10) Repealed by Acts 2007, No. 480, §2.

(11) R.S. 47:305(D)(1)(f), "key words": farm fertilizer and containers.

(12) R.S. 47:305(D)(1)(g), "key words": natural gas.

(13) R.S. 47:305(D)(1)(h), "key words": boiler fuel except refinery gas.

(14) R.S. 47:305(D)(1)(i), "key words": demonstrators.

(14.1) R.S. 47:305(D)(1)(k), "key words": prosthetic devices.

(15) R.S. 47:305(D)(1)(t), "key words": devices utilized or prescribed by dentists.

(16) R.S. 47:305(D)(2), "key words": sales of meals.

(17) R.S. 47:305(D)(4)(b), "key words": the procurement and administration of cancer and related chemotherapy prescription drugs used exclusively by the patient in his medical treatment.

(18) R.S. 47:305(D)(5)(a), "key words": the sale of prescription drugs under the pharmaceutical vendor program for Title XIX of the Social Security Act as administered by the Department of Health and Human Resources of the state of Louisiana.

(19) R.S. 47:305(D)(5)(a), "key words": Beginning January 1, 1999, for the sale of prescription drugs under Title XXI of the Social Security Act as administered by such department; retroactivity.

(20) R.S. 47:305(D)(5)(b), "key words": the administration of prescription drugs used exclusively by the patient in the medical treatment of various diseases or injuries.

(21) R.S. 47:305(D)(6), "key words": exemptions from the state sales and use tax provided in R.S. 47:305 in existence as of the effective date of Act 205 of 1978, except as otherwise specifically provided in R.S. 47:305(D); the requirement concerning specifically providing in the title and body of any Act subsequent to the effective date of that Act that it is applicable to a political subdivision in order for such Act to be effective.

(22) R.S. 47:305(E), "key words": articles of tangible personal property imported into a taxing jurisdiction, or produced or manufactured in a taxing jurisdiction, for export, and for bona fide interstate commerce; the intention of any local ordinance and this Chapter that a tax be levied on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in the taxing jurisdiction, of tangible personal property after it has come to rest in the taxing jurisdiction and has become a part of the mass of property in the taxing jurisdiction.

(23) R.S. 47:305(F), "key words": broadcasters or exhibit rights.

(24) R.S. 47:305(G), "key words": home renal dialysis machines.

(25) R.S. 47:305(H), "key words": demonstrators.

(26) R.S. 47:305(I), "key words": drilling rigs and component parts.

D.(1) R.S. 47:305.1, "key words": property which becomes component parts of ships, vessels, or barges and for materials and supplies purchased for vessels operating exclusively in foreign or interstate coastwise commerce.

(2) R.S. 47:305.3, "key words": seeds used in planting crops.

(3) R.S. 47:305.6, "key words": Little Theater tickets.

(4) R.S. 47:305.7, "key words": tickets to musical performances of nonprofit musical organizations.

(5) R.S. 47:305.8, "key words": pesticides used for agricultural purposes.

(6) R.S. 47:305.9, "key words": motion picture film rental.

(7) R.S. 47:305.10, "key words": property purchased for first use outside the state.

(8) R.S. 47:305.11, "key words": contracts prior to and within ninety days of tax levy.

(9) R.S. 47:305.13, "key words": admissions to entertainments furnished by certain domestic nonprofit corporations.

(10) R.S. 47:305.14, "key words": nonprofit organizations and certain newspapers.

(11) R.S. 47:305.15, "key words": sales or purchases by blind persons.

(12) R.S. 47:305.16, "key words": cable television installation and repair.

(13) R.S. 47:305.17, "key words": income from coin-operated washing and drying machines in a commercial laundromat.

(14) R.S. 47:305.19, "key words": leased vessels used in the production of minerals.

(14.1) R.S. 47:305.20, "key words": Louisiana commercial fishermen and certain seafood processing facilities.

(15) R.S. 47:305.28, "key words": gasohol.

(16) R.S. 47:305.38, "key words": sheltered workshops or supported employment providers as defined in R.S. 39:1604.4, for persons with intellectual disabilities.

(17) R.S. 47:305.41, "key words": Ducks Unlimited and Bass Life.

(18) R.S. 47:305.43, "key words": nonprofit organizations dedicated to the conservation of fish or migratory waterfowl.

(19) R.S. 47:305.44, "key words": raw materials used in the printing process.

(20) R.S. 47:305.45, "key words": per diem or car hire on freight cars, piggy-back cars, and rolling stock.

(21) R.S. 47:305.46, "key words": purchases with United States Department of Agriculture Food Stamp Coupons; purchases made under the Women, Infants, and Children's Program.

(22) R.S. 47:305.47, "key words": pharmaceutical samples distributed without charge.

(23) R.S. 47:305.49, "key words": catalog distribution.

(24) R.S. 47:305.50, "key words": vehicles used in interstate commerce; rail rolling stock sold or leased in this state; railroad ties.

(25) R.S. 47:305.51, "key words": utilities used by steelworks and blast furnaces.

(26) R.S. 47:305.53, "key words": sickle cell disease organizations.

(27) R.S. 47:305.59, "key words": charitable residential construction.

(28) R.S. 47:305.60, "key words": certain water conservation equipment; Sparta Groundwater Conservation District.

(29) R.S. 47:305.61, "key words": certain water conservation equipment; Sparta Groundwater Conservation District.

(30) R.S. 47:305.68, "key words": Fore!Kids Foundation.

(31) R.S. 47:305.70, "key words": certain construction materials sold to the "Make It Right Foundation".

(32) R.S. 47:305.71, "key words": certain construction materials sold to the "St. Bernard Project, Inc."

(33) R.S. 47:305.76, "key words": infused, topical system, or injected prescription drugs for treating certain diseases and conditions.

(34) R.S. 47:305.78, "key words": lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM).

(35) R.S. 47:305.80, "key words": purchase of agricultural fencing materials by commercial farmers.

(36) R.S. 47:305.25, "key words": antique motor vehicles.

E.(1) Except as provided in Paragraph (2) of this Subsection, political subdivisions are prohibited from levying a sales or use tax or any other tax on diesel fuel.

(2) Political subdivisions which have continuously, uniformly, and without interruption, legally levied and collected a sales or use tax or any other excise tax on diesel fuel since January 1, 1975, are authorized to continue the levy and collection of such tax provided the conditions of Paragraph (3) are satisfied.

(3) No political subdivision may enforce the levy or collection of a sales or use tax or any other excise tax on diesel fuel unless and until such political subdivision obtains a final and non-appealable declaratory judgement from a court of competent jurisdiction declaring that the provisions of Paragraph (2) have been satisfied.

(4) No political subdivision or its agents shall have the authority to audit the records of a business located outside the boundaries of that parish in order to levy or collect a sales or use tax or any other tax on diesel fuel.

F. Notwithstanding any provision of law to the contrary, prescription drugs purchased through or pursuant to a Medicare Part B and D plan shall be exempt from the sales and use taxes imposed by any local governmental subdivision, school board, or other political subdivision whose boundaries are not coterminous with the state.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 691, §1, eff. July 6, 2004; Acts 2005, No. 278, §2, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2005, No. 413, §1, eff. July 11, 2005; Acts 2006, No. 411, §1, eff. July 1, 2006; Acts 2006, No. 608, §1, eff. July 1, 2006; Acts 2007, No. 457, §1, eff. July 1, 2007; Acts 2007, No. 471, §1, eff. July 1, 2007; Acts 2007, No. 480, §2; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No. 462, §1, eff. July 1, 2009; Acts 2010, No. 1015, §2; Acts 2011, No. 374, §2, eff. June 30, 2011; Acts 2011, No. 385, §1, eff. July 1, 2012; Acts 2011, No. 387, §1, eff. July 1, 2012; Acts 2012, No. 266, §1, eff. July 1, 2012; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2015, No. 468, §1, eff. July 1, 2015; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 364, §1, eff. July 1, 2019; Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2022, No. 85, §1, eff. July 1, 2022; Acts 2023, No. 62, §1; Acts 2023, No. 382, §1, eff. July 1, 2023; Acts 2023, No. 425, §1; Acts 2025, No. 506, §1, eff. July 1, 2025.

NOTE: See Acts 2019, No. 364, re: applicability.
La. Rev. Stat. § 47:8009 — LA Code / Code revised-statutes / Title 47 / Section 8009
Powers of the corporations
Status: in_force

A corporation shall have the following powers:

(1) To sue and be sued.

(2) To have a seal and alter the same at pleasure.

(3) To adopt, amend, or repeal bylaws for its organization and internal management and to make rules and regulations with respect to its development program, operations, properties, and facilities.

(4) To make and execute contracts, and all other instruments necessary or convenient for the exercise of its powers and functions under this Chapter, including agreements with noteholders, bondholders, guarantors, or others interested in any evidences of indebtedness of the corporation relating to matters pertaining to the securities being issued, including limitations of the activities and indebtedness of the corporation.

(5) To appoint officers and prescribe their qualifications and duties, to retain independent auditors, legal counsel and appraisers, and to retain such consultants and employees as may be desirable, convenient, or necessary for carrying out the purposes of this Chapter and, consistent with civil service requirements, to fix and determine their duties and compensation on a contract basis or otherwise.

(6) To acquire by purchase, lease, option, gift, grant, bequest, devise or otherwise, any property, real, personal or mixed, together with any improvements thereon; to hold, improve, preserve, clear, or prepare for development any such property; to own, operate, maintain, sell, lease, convey, transfer, exchange, mortgage, pledge or otherwise dispose of, or in any manner encumber or place restrictions on or create a security interest in, or grant options with respect to all or any part of its real, personal or mixed property or any interest therein on such terms and conditions as the corporation may deem to be in the public interest and advisable in connection with its corporate purposes; to insure or provide for the insurance of any real or personal property or operations in the parish or municipality against any risks or hazards, including the power to pay premiums on any such insurance; and to enter into any contracts necessary to effectuate the purposes of this Chapter provided, however, that upon the determination by the board of directors that the public interest will be best served by the purchase or disposition of property in a tax increment development area without restrictions applicable to public bodies, no statutory provision restricting the purchase or disposition of property by public bodies shall be applicable to or affect the activities of the corporation in the exercise of such functions with respect to a tax increment development project or related activities; provided, however, the board of directors shall be required at all times to comply with the provisions of Chapter 10 of Title 38 of the Louisiana Revised Statutes of 1950 relating to public contracts and anything contained herein to the contrary notwithstanding, the board of directors shall have no authority to waive any of the provisions of said Chapter 10.

(7) To accept a purchase money mortgage in connection with the sale of any real or personal property and to repurchase or otherwise reacquire and hold any real or personal property which the corporation has theretofore sold, leased or otherwise conveyed, transferred or disposed of, all upon such terms and conditions as the corporation may deem advisable for its corporate purposes.

(8) To prepare or cause to be prepared a general development plan for a tax increment development area and to modify such plan from time to time as the corporation deems necessary or appropriate.

(9) To prepare or cause to be prepared plans, specifications, designs and estimates of cost, including specific development plans, for the construction, reconstruction, rehabilitation, preservation, improvement, alteration, or repair of any property within the tax increment development area and from time to time to modify such plans, specifications, designs, or estimates.

(10) To manage or cause to be managed any or all of a tax increment development project and to enter into agreements with the United States, the state or any parish or municipality, or any agency or instrumentality thereof or with any person, firm, partnership, corporation or other entity, either public or private, for the purpose of causing such development project or projects to be managed.

(11) To create one or more subsidiary corporations and to cause such subsidiary or subsidiaries to exercise any powers which the corporation is permitted to exercise.

(12) To lend or donate monies, whether secured or unsecured, to any subsidiary corporation and to purchase, sell, or pledge the shares, bonds or other obligations or securities thereof on such terms and conditions as the corporation may deem advisable.

(13) To plan, replan, open, dedicate, create or close private or public streets, roads, roadways, alleys, sidewalks and other rights of way; upon compliance with applicable rules and regulations, and to provide and furnish, or contract with the parish or municipality or others for the providing and furnishing of, any public facilities or services including local transportation facilities in connection with a development project, provided that where a public utility corporation is legally authorized pursuant to a franchise or indeterminate permit to provide utility service or services within the area comprising the tax increment development project, the corporation shall not provide and furnish nor contract for the providing and furnishing of such service or services without the consent of such public utility corporation.

(14) To place land use restrictions, building restrictions and architectural and aesthetic controls by covenants, declarations, regulations or otherwise on any real property that may be disposed of by the corporation pursuant to this Chapter.

(15) To encumber any real property that may be disposed of by the corporation with liens, covenants, declarations, or restrictions requiring the payment of ad valorem taxes or other assessments with respect to such property or any improvements thereon, to any individual, corporation, association, or other entity acquiring such property or to require the waiver of rights to claim homestead exemptions for residential rent property charged with the furnishing or maintenance of recreational, social or other facilities, whether public or otherwise, to a tax increment community, and to exempt any such property, in whole or in part from the imposition of such liens, covenants, taxes, assessments, declarations, or restrictions.

(16) To acquire, construct, reconstruct, improve, alter, rehabilitate, enlarge, preserve, operate, and maintain structures, appurtenances and facilities necessary or convenient in connection with the purposes of this Chapter.

(17) To make contracts, incur liabilities, borrow money at such rates of interest, maturities and on such other terms and conditions as the corporation may determine, issue its notes, bonds and other obligations, including such bonds, notes or other obligations as are authorized by Title VII to be guaranteed by the United States, and secure any of its obligations by mortgage, deed of trust, or pledge of all or any of its real or personal property or any interest therein, whether then owned or thereafter acquired, and to pledge the revenues and receipts from all or any of its real or personal property and to assign or pledge the income received by virtue of said lease or leases and, subject to the provisions of any contract with noteholders, bondholders or guarantors, to consent to the modification, with respect to rate of interest, time of payment of any installment of principal or interest secured or any other term, of any mortgage, mortgage loan, mortgage loan commitment, contract, or agreement of any kind to which the corporation is a party.

(18) In connection with any property on which it has made a mortgage loan, to foreclose on any such property or commence any action or protect or enforce any right conferred upon it by any law, mortgage, contract, or other agreement and to bid for and purchase such property at any foreclosure or at any other sale or otherwise acquire or take possession of any such property; and in such event the corporation may complete, administer, pay the principal of and interest on any obligations incurred in connection with such property, dispose of and otherwise deal with such property in such manner as may be necessary or desirable to protect the interest of the corporation therein.

(19) Subject to any restrictions contained in any agreement with bondholders, noteholders or guarantors, to invest any funds held in reserve or sinking funds or any funds not required for immediate use or disbursement, in property or securities in which public bodies may legally invest funds subject to their control; to redeem such bonds as have been issued at the redemption price established therein or to purchase such bonds at less than redemption price, all such bonds so redeemed or purchased to be cancelled.

(20) To contract for and to accept any gifts, grants or loans of funds or property, any guarantees of loans or bonds, or financial or other aid or assistance in any form from the United States government, the state of Louisiana or the parish or municipality or any agency or instrumentality of any of the foregoing or from any other source including but not limited to private corporations, trusts, foundations and other entities, to expend the proceeds for any corporate purpose and to comply with any conditions required for the obtaining of any such assistance, including, but not limited to, the execution of any compliance with a project agreement and other agreements or documents required by the United States under Title VII or any successor statute.

(21) To enter into agreements with the parish or municipality and the state of Louisiana and the United States or any of them for any lawful purposes necessary or desirable to effectuate the purposes of this Chapter, including agreements to maintain or operate any public, semipublic, private or community facility or utility constructed or caused to be constructed by the corporation or any subsidiary corporation and to acquire by lease or otherwise any right or interest in such facility or utility, provided that where a public utility corporation is legally authorized pursuant to a franchise or indeterminate permit to provide utility service or services within the area comprising the tax increment development project, the corporation shall not construct or cause to be constructed nor acquire by lease or otherwise any utility said public utility corporation is authorized to provide in said area without the consent of said public utility corporation.

(22) To comply with all ordinances, resolutions, rules and regulations of the parish or municipality relating to the adoption of building and performance codes and standards for roads, streets, buildings, sewer and water lines, etc.; to comply with all ordinances, resolutions, rules and regulations of the parish or municipality relating to the issuance of razing, building and use and occupancy permits and compliance certificates or approvals within a tax increment development area; anything herein to the contrary notwithstanding, the corporation and any subsidiary corporation or private corporation with which the corporation has contracted shall comply with all ordinances, resolutions, rules and regulations of the parish or municipality establishing building and performance codes or requiring use and occupancy permits and compliance certificates as a prerequisite for building construction in said parish or municipality.

(23) To delegate to a development management such duties and responsibilities as it deems necessary or convenient in order to carry out the purposes of this Chapter.

(24) To make available to the federal government, the state and to the parish or municipality or any appropriate agency, the recommendations of the corporation affecting any area in its field of operation or property therein, which it may deem likely to promote the public health, morals, safety or welfare.

(25) To distribute to the parish or municipality all surplus profits arising out of the operation of a new community project.

(26) To exercise the power of expropriation for the purpose of forwarding the objectives of a tax increment development plan, such power of expropriation to be utilized whenever necessary to carry out the purposes of this Chapter, provided, however, that each exercise of such power shall be (a) specifically concurred in by the governing body prior to its exercise or (b) consistent with an approved comprehensive plan prepared by the planning body.

(27) To enter into partnerships, joint ventures, and other relationships with any federal, state or local governmental agency or with any private or public person, firm, partnership, corporation or other entity, provided:

(a) That the objectives of such concerted activities shall be to forward the objectives of this Chapter,

(b) That any profit flowing to any nonpublic body as a result of such joint activities shall be reasonable, in the judgment of the corporation, in light of the services rendered and activities undertaken by such private party, and

(c) The corporation shall make express findings by resolution that it does not believe that it would be feasible for it to undertake the activity in question without participation by such other entities.

(28) To do any and all things necessary or convenient to carry out the purposes of this Chapter and exercise the powers given and granted in this Chapter.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:305.9 — LA Code / Code revised-statutes / Title 47 / Section 305.9
Exclusions and exemptions; motion picture film rental
Status: in_force

The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.

Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S.
La. Rev. Stat. § 47:2236 — LA Code / Code revised-statutes / Title 47 / Section 2236
Claim of ownership of adjudicated property by political subdivision
Status: in_force

A. Whenever property or tax sale title to property is adjudicated to a political subdivision, the political subdivision may declare, by ordinance duly enacted, that the political subdivision intends to acquire a full ownership interest in the property.

B. A copy of the ordinance shall be filed with the recorder of mortgages. The recorder shall index the names of the tax debtor and the political subdivision as mortgagees. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the ordinance shall not affect the property. The recorder of mortgages or recorder of conveyances shall cancel, erase, terminate, or release the acts upon the request of the political subdivision.

C.(1) Political subdivisions that intend to acquire full ownership in property as provided in this Section shall, within thirty days after the filing of the instrument and ordinance described in Subsection B of this Section, or as soon thereafter as practical, send a written notice regarding the acquisition to the tax sale parties whose interest the political subdivision intends to be terminated that the party has until the applicable time period set forth below to redeem the property or otherwise challenge in a court of competent jurisdiction the acquisition:

(a) Sixty days after the date of the notice, if five years have elapsed from the filing of the tax sale certificate.

(b) Six months after the date of the notice, if five years have not elapsed from the filing of the tax sale certificate.

(2) If this notice is given after the expiration of the applicable redemptive period, this notice shall constitute a notice of sale. The sending of this notice shall constitute service of the notice of sale under Article VII, Section 25 of the Constitution of Louisiana. The notice required by this Section shall be sufficient, and it shall not be necessary to determine whether notice of the tax sale or any other notice was given. The notice shall be sufficient if it is in the following form:

" This is an important legal notice.

Please read it carefully. You will receive no further notice.

[Date]

[Name]

[Address]

[City], [ST] [Zip]

RE: Property: [PropertyAddress]

[DescriptionofPropertyAbbr]

Parish of ________________________ , State of Louisiana

Tax sale title to the above described property has been adjudicated to [name of political subdivision] for failure to pay taxes.

[Name of political subdivision] now intends to acquire full ownership in the above described property. You have been identified as a person who may have an interest in this property.

Your interest in the property will be terminated if you do not redeem the property by making all required payments to the tax collector listed below, or file a lawsuit within [60 days] [6 months] of the date of this notice.

[Tax collector name, address, and telephone number]"

D.(1) The political subdivision shall cause to be published in the official journal of the political subdivision a notice that any tax sale party whose interest the political subdivision intends to be terminated has until the applicable time period set forth below to redeem the property or otherwise challenge in a court of competent jurisdiction the acquisition:

(a) Sixty days, for property on which a tax sale certificate was filed over five years before the first publication.

(b) Six months if the tax sale certificate was filed less than five years before the first publication of the notice provided in this Subsection.

(2) The publication shall be sufficient if it is in the following form:

"NOTICE

[Names of Tax Sale Parties]

THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR INTEREST IN THE FOLLOWING DESCRIBED PROPERTY LOCATED IN _____________________, LOUISIANA MAY BE TERMINATED BY OPERATION OF LAW IF YOU DO NOT TAKE FURTHER ACTION IN ACCORDANCE WITH LAW:

[Brief legal description of property]

Improvements thereon bear Municipal No. ______________________.

Tax sale title to the above described property has been adjudicated to [name of political subdivision] for failure to pay taxes.

[Name of political subdivision] now intends to acquire full ownership in the above described property. You have been identified as a person who may have an interest in this property.

Your interest in the property will be terminated if you do not redeem the property by making all required payments to the tax collector listed below or file a lawsuit in accordance with law within [60 days] [6 months] of the date of the first publication of this notice, or the recording of an act transferring ownership, if later.

[Tax collector name, address, telephone number]"

E. If the property is not redeemed within the time limit set forth in Subsection C of this Section, the ordinance shall become operative, and the political subdivision shall acquire full ownership of the property as provided in the ordinance, subject only to such rights as determined by a final judgment rendered in an action filed within the time limits set forth in Subsection C of this Section. The political subdivision shall file a notice in the conveyance records indicating that the political subdivision has acquired full ownership of the property in compliance with this Section. The notice shall be sufficient if it is in the following form:

"NOTICE

[Name of political subdivision] certifies that it has complied with the provisions of R.S. 47:2236 and that it has acquired full ownership in the following described property:

[Legal description of property]

[Name of political subdivision]

by _______________________

Name:_________________________

Title:__________________________"

F. Contemporaneously with or subsequent to the filing of the notice, the political subdivision may file with the recorder of mortgages an affidavit indicating how the tax sale parties whose interest the political subdivision intends to be terminated were identified, how the address of each tax sale party was obtained, how the written notice was sent, the results of sending the written notice, and the dates of publication. The affidavit may also contain a statement of the interest to which the political subdivision takes subject. The recorder of mortgages shall index the affidavit only under the names of the political subdivision and the tax debtor, as mortgagors. The affidavit shall be sufficient if it is in the following form:

"AFFIDAVIT

BY

[NAME OF AFFIANT]

UNITED STATES OF AMERICA

STATE OF LOUISIANA

PARISH OF ____________________

This affidavit shall be indexed under each of the following names as mortgagor:

(a) [Name of political subdivision]

(b) [Name of tax debtor]

BE IT KNOWN, on the ______day of________________ [MONTH], __________ [YEAR]

BEFORE ME, the undersigned notary public, duly qualified in and for the state and parish aforesaid, and in the presence of the undersigned competent witness, PERSONALLY CAME AND APPEARED:

__________________________________ [Name of affiant], major domiciliary of the Parish of ___________________________, State of Louisiana ("affiant"), who, after being duly sworn, deposed and stated that on his personal knowledge:

1. Affiant personally examined [name of abstract] [title certificate] [the public records] (the "abstract") affecting the following described immovable property located in the Parish of _______________________, State of Louisiana (the "property"):

[Legal description of property]

2. A review of the abstract by the Affiant revealed the following persons or entities with an interest in the property, which such interest being listed beside the name:

Name

Interest In Property

Recordation Information

3. Affiant reviewed the documents listed in the abstract, the telephone book published by [name of telephone book publisher] for the Parish of __________________ dated for use until [date], or utilized all the resources under [list other examination resources, including Internet search engines, if any], and the search revealed the following last known addresses for the persons listed in Item 2 above:

Name

Address

4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary of state of the states set forth by the names of the entities listed below, and the search revealed the following addresses for the entities listed in Item 2 above:

Name

State

Address

5. Affiant caused to be sent a written notice notifying the persons or entities listed in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the written notice is attached and satisfied R.S. 47:2236(C).

6. The method and results of the notifications set forth in Item 5 above are listed by name and address as follows:

Name

Method

Results

7. Notification was also published in [journal of general circulation for the political subdivision] on [list dates] [and was posted on the property]. The form of the publications is attached and satisfied R.S. 47:2236(D).

8. Pursuant to R.S. 47:2236(G), the following interests are cancelled, terminated, erased or released, as applicable, only insofar as they affect the property:

Name of Interest Holder

Name of Instrument

Recordation Information

THUS DONE AND PASSED on the day, month and year set forth above, in the presence of the undersigned competent witness, who have signed their names with Affiant, and me, notary, after reading of the whole.

WITNESSES:

AFFIANT:

_____________________________

_____________________________

Printed Name:_________________

Printed Name: _________________

_____________________________

Printed Name: _________________

_____________________________________

NOTARY PUBLIC

Printed Name: ____________________

Notary/Bar Roll No.: _______________"

G. The filing of the affidavit provided in this Section with the recorder of mortgages of the parish in which the property is located shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of all political subdivisions then due and owing, of all governmental liens, and of all interests, liens, mortgages, privileges, and other encumbrances recorded against the property sold and listed in the affidavit.

H. Upon filing of the affidavit, the recorder of mortgages or the recorder of conveyances shall treat as canceled, terminated, released, or erased, all those liens, privileges, mortgages, or other encumbrances canceled, terminated, released, or erased under Subsection G of this Section, only insofar as they affect the property.

I. The political subdivision shall be liable to and indemnify the recorder of mortgages, the recorder of conveyances, and any other person relying on the cancellation, termination, release, or erasure by affidavit for any damages that they may suffer as a consequence of such reliance if the recorded affidavit contains materially false or incorrect statements that cause the recorder to incorrectly cancel, terminate, release, or erase any interest as provided in the affidavit. The recorder of mortgages and the recorder of conveyances shall not be liable for any damages resulting to any person or entity as a consequence of the cancellation, termination, release, or erasure of any interest in compliance with this Section.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2232 — LA Code / Code revised-statutes / Title 47 / Section 2232
Order of seizure and possession
Status: in_force

Upon the presentation of a certified copy of the tax sale certificate, after ten days' notice to the owner and proper hearing, the judge shall grant an order of possession commanding the sheriff to place the political subdivision in actual possession of the adjudicated property.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:287.683 — LA Code / Code revised-statutes / Title 47 / Section 287.683
Notice of fiduciary relationship
Status: in_force

A. Fiduciary of taxpayer. Upon notice to the secretary that any person is acting in a fiduciary capacity, such fiduciary shall assume powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this Part until notice is given that the fiduciary capacity has terminated.

B. Fiduciary of transferee. Upon notice to the secretary that any person is acting in a fiduciary capacity for a person subject to the liability specified in R.S. 47:287.682, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such Section, until notice is given that the fiduciary capacity has terminated.

C. Manner of notice. Notice under R.S. 47:287.683(A) or (B) shall be given in accordance with regulations prescribed by the secretary.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:287.785 — LA Code / Code revised-statutes / Title 47 / Section 287.785
Rules and regulations
Status: in_force

A. The secretary is authorized to promulgate, make, and publish reasonable rules and regulations for the purpose of the proper administration and enforcement of this Part and the collection of revenues hereunder. Such rules and regulations shall not be inconsistent with the provisions of Title 47 or other laws or the Constitution of this state. Rules and regulations adopted and promulgated by the secretary in accordance with law shall have the full force and effect of law.

B. To the extent not otherwise provided in this Part, any election under this Part shall be made at such time and in such manner as the secretary may prescribe by instructions, regulations, directions, or forms.

C. Regulations in force on effective date of Part.

(1) Existing regulations, duly adopted for the administration and interpretation of Chapter 1 of Title 47, relative to the income taxation of corporations, which are in existence and operative on the effective date of this Part shall remain fully effective for taxable years beginning before January 1, 1987.

(2) Carryover regulations. Existing regulations relative to the income taxation of corporations other than insurance companies, which are not inconsistent with this Part and which the secretary deems necessary and useful for the administration of this Part, shall continue to have the full force and effect of law without formal promulgation pursuant to the provisions of the Administrative Procedure Act, R.S. 49:950 et seq. In connection with the carryover of the regulations, the secretary shall not alter the sense, meaning, or effect of any existing rule or regulation intended carryover effect,* but may:

(i) Renumber and rearrange Sections or parts of Sections.

(ii) Transfer Sections or divide Sections so as to give to distinct subject matters a separate Section number, but without changing the meaning.

(iii) Insert or change the wording of headnotes.

(iv) Change reference numbers to agree with renumbered Chapters, Parts, or Sections.

(v) Substitute the proper Section number for the term "the preceding Section" and the like.

(vi) Strike out figures where they are merely a repetition of written words and vice-versa.

(vii) Change capitalization, spacing, and margins for purposes of uniformity.

(viii) Correct manifest typographical and grammatical errors.

(ix) Make any other purely formal or clerical changes in keeping with the purpose of revising or updating the carryover of the regulations.

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

*AS APPEARS IN ENROLLED BILL.
La. Rev. Stat. § 47:1576 — LA Code / Code revised-statutes / Title 47 / Section 1576
Remittance of tax under protest; suits to recover
Status: in_force

A.(1)(a) Except as otherwise provided in Subsection B of this Section, any taxpayer protesting the payment of any amount found due by the secretary of the Department of Revenue, or the enforcement of any provision of the tax laws in relation thereto, shall remit to the Department of Revenue the amount due and at that time shall give notice of intention to either file suit or file a petition with the Board of Tax Appeals for purposes of recovery of such tax.

(b) In the case of sales or use taxes that are required to be collected and remitted by a selling dealer as provided for in R.S. 47:304, the purchaser, in order to avail himself of the alternative remedy provided by this Section, shall remit protested sales or use tax to the selling dealer, and shall retain copies of documentation evidencing the amount of the sales or use tax paid to the dealer on the transactions. On or before the twentieth day of the month following the month of the transactions on which the selling dealer charged the tax, the purchaser shall inform the department by certified mail or other reasonable means of the dates and amounts of the protested taxes that were charged by the selling dealer, and shall give notice of the purchaser's intention to either file suit or file a petition with the Board of Tax Appeals for purposes of recovery of the tax.

(2) Upon receipt of this notice, the amount remitted to the Department of Revenue or the amount of protested taxes that have been paid to the selling dealer shall be placed in an escrow account and held by the secretary or his duly authorized representative for a period of thirty days. If suit is filed for recovery of the tax within the thirty-day period, or if a petition is filed with the Board of Tax Appeals for recovery of the tax paid within the thirty-day period, the funds in the escrow account shall be further held pending the outcome of the suit, the petition, or an appeal therefrom.

(3) If the taxpayer prevails, the secretary shall refund the amount to the claimant, with interest at the rate established pursuant to R.S. 13:4202(B) from the date the funds were received by the Department of Revenue or the due date, determined without regard to extensions, of the tax return, whichever is later, to the date of such refund. Payments of interest authorized by this Section shall be made from funds derived from current collections of the tax to be refunded.

(4) There shall be no penalty for underpayments of estimated tax with regard to amounts paid under protest and such amounts paid under protest are not required to be paid until the due date of the return determined without regard to extensions.

B. For income and corporation franchise tax purposes, in instances where the payment of tax under protest is required to be made before the amount of tax due is determinable, the taxpayer shall have thirty days from the due date of the tax return, or the extended due date of such return if applicable, to file suit or a petition with the Board of Tax Appeals for the recovery of such tax. If suit or a petition is filed within the thirty-day period and the taxpayer prevails, the secretary shall refund the amount to the claimant, with interest at the rate established pursuant to R.S. 13:4202 computed pursuant to R.S. 47:287.657 or R.S. 47:617 in the case of corporation taxes or R.S. 47:115 in the case of individual income tax.

C. This Section shall afford a legal remedy and right of action in the Board of Tax Appeals as provided by law, or in any state court having jurisdiction of the parties and subject matter, for a full and complete adjudication of any and all questions arising in the enforcement of this Subtitle as to the legality of any tax accrued or accruing or the method of enforcement thereof. In such action, service of process upon the secretary shall be sufficient service, and he shall be the sole necessary and proper party defendant in any such suit.

D. This Section shall be construed to provide a legal remedy in the Board of Tax Appeals or the state courts in case such taxes are claimed to be unconstitutional under any provision of the United States Constitution or Constitution of Louisiana, including an unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act of Congress or the United States Constitution, or the Constitution of Louisiana.

E. Upon request of a taxpayer and upon proper showing by such taxpayer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination or pending before the Board of Tax Appeals, the taxpayer, upon agreement to abide by the decision of the courts, the Board of Tax Appeals, or by a final judgment of a court upon a timely appeal of a decision of the Board of Tax Appeals, may remit the additional assessment under protest, but need not file an additional suit or petition. In such cases, the tax so paid under protest shall be placed in an escrow account and held by the secretary until the question of law involved has been determined by the courts, the Board of Tax Appeals, or by a final judgment of a court upon a timely appeal of a decision of the Board of Tax Appeals, and shall then be disposed of as therein provided.

Acts 1991, No. 558, §1; Acts 1997, No. 270, §1; Acts 1997, No. 658, §2; Acts 1999, No. 200, §1, eff. Oct. 1, 1999; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
La. Rev. Stat. § 47:1502.1 — LA Code / Code revised-statutes / Title 47 / Section 1502.1
Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and powers to the city of New Orleans
Status: in_force

A. By authority of Section 32 of Article III of the constitution of 1921, all of the functions, programs and operations of every kind of the state tax collector for the city of New Orleans are hereby merged and consolidated into the collector of revenue whose duties and functions are of a similar nature or character. The collector of revenue shall exercise the administrative functions of the state tax collector for the city of New Orleans on and after January 1, 1975 as now or hereafter to be authorized to be exercised by the constitution and laws in relation to the administration, management and operations of the functions, programs and operations of the office of state tax collector for the city of New Orleans hereby consolidated and particularly Section 21 of Article XIV and Section 11 of Article X of the constitution of 1921, and R.S. 47:2051 through 47:2114.

(1) The collector of revenue shall have the authority to use the services, personnel and facilities of the city of New Orleans to assist in performing his duties in the issuance of state tax researches, and to deputize one or more employees of the city of New Orleans to certify as to the correctness of said state tax researches.

(2) The city of New Orleans is hereby authorized to charge a fee of six dollars for the services rendered in connection with the issuance of each such tax research.

B. Under the transfer of functions provided for herein, any pending or unfinished business of the state tax collector for the city of New Orleans shall be taken over and be completed by the collector of revenue with the same power and authority as the office from which the functions are transferred, and every act done by the collector of revenue in the exercise of such functions shall be deemed to have the same force and effect under all pertinent provisions of law as if done by the official from whom such functions are transferred.

C. All books, papers, records, money, choses in action and all other property of every kind and description, movable and immovable, real and personal, heretofore possessed, controlled or used by the state tax collector for the city of New Orleans in the exercise of functions hereby transferred, are hereby transferred to the collector of revenue.

D. In addition to the functions, powers and duties otherwise vested in the collector of revenue by the provisions of this section, the collector of revenue shall have and exercise the power and authority to contract with the city of New Orleans to utilize the services and personnel of the city of New Orleans to assist him in the performance of his duties herein transferred including the issuance of tax researches as provided by Section 21 of Article XIV of the constitution of 1921, the handling of tax sales and redemptions of property as provided by Section 11 of Article X of the constitution of 1921 and the performance and/or discharge of such other duties, functions and responsibilities provided by law as the collector of revenue may deem necessary and proper; provided that said contracts shall call for issuance of state tax researches in substantially the same form as that used in 1974, and that the master tax records shall be preserved and kept available for public use.

The contract between the collector of revenue and the city of New Orleans as hereinabove provided for shall contain such terms and provisions as shall be deemed necessary, proper and advisable.

E. Beginning with the taxes levied for the calendar year 1976 and thereafter, the taxes levied by the Board of Levee Commissioners of the Orleans Levee District under its constitutional authority shall be collected by the city of New Orleans upon certification of the rate of the tax to the council of the city of New Orleans, which shall cause the tax to be entered on the tax rolls of the city and collected in the manner and under the conditions and with the interest and penalties prescribed by law for city taxes. Such tax levied by the Orleans Levee District shall be collected at the same time as the collection of taxes levied by the city of New Orleans. The director of finance for the city of New Orleans is hereby authorized to deduct from the aggregate amount of all such taxes collected, a commission in the amount and upon such terms and provisions as shall be agreed upon by and between the Board of Levee Commissioners of the Orleans Levee District and the city of New Orleans and deposit such amount in the general fund of the city of New Orleans, but in no instance shall the commission agreed upon be less than the actual cost of collection. Except as hereinabove set forth, there will be no further deductions as provided in, but not limited to, those deductions provided for in: R.S. 13:933, R.S. 17:696, R.S. 17:829.1, R.S. 33:1453, R.S. 33:5582, R.S. 33:1504, R.S. 47:1910, R.S. 18:1835, R.S. 47:1915, R.S. 16:1105, and R.S. 47:2057. The money then remaining from the total amount collected shall be paid to said board.

The city of New Orleans, as collector of the taxes levied by the Board of Levee Commissioners of the Orleans Levee District, shall exercise all administrative functions necessarily incidental thereto as now or hereafter to be authorized to be exercised by the constitution and laws in relation to the administration, management and operations of the functions, programs and operations of the former state tax collector for the city of New Orleans as provided in Article XIV, Section 21 and Article X, Section 11 of the constitution of 1921, and R.S. 47:2052 through R.S. 47:2114. Any pending or unfinished business of the state tax collector for the city of New Orleans as begun by the collector of revenue shall be taken over and completed by the city of New Orleans, with the same power and authority as the office from which the functions are transferred, and every act done by the city of New Orleans in the exercise of such functions shall be deemed to have the same force and effect under all pertinent provisions of law, as if done by the official from whom such functions are transferred.

Added by Acts 1974, No. 495, §1. Amended by Acts 1975, 1st Ex. Sess., No. 15, §1, eff. Jan. 28, 1975; Acts 1975, No. 741, §1.
La. Rev. Stat. § 47:337.100 — LA Code / Code revised-statutes / Title 47 / Section 337.100
Legislative veto, amendment, or suspension of rules and regulations
Status: in_force

In addition to the procedures provided in R.S. 47:337.99 for review of the exercise of the rulemaking authority the legislature, by concurrent resolution, may suspend, amend, or repeal any rule or regulation or body of rules or regulations, adopted by the board. The Louisiana Register shall publish a brief summary of any concurrent resolution adopted by the legislature pursuant to this Section. Such summary shall be published not later than forty-five days after signing of such resolution by the presiding officers of the legislature.

Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:1963 — LA Code / Code revised-statutes / Title 47 / Section 1963
Listing and assessing of mortgaged property
Status: in_force

Where immovable properties are assessed under a single assessment, without segregation of the respective assessments of the properties involved, if any part of the properties so assessed is subject to a conventional mortgage, and the nature of the assessment is such as to make it impossible to determine what part of the assessment is chargeable to the property mortgaged, and what part is chargeable to the remainder of the properties, the tax assessors of the parish wherein lies the mortgaged property, upon receipt from any mortgagee, or the holder or holders of a note or notes identified with the act of mortgage, of a written request containing an accurate description of the property subject to the mortgage and a reference to the mortgage records of the parish where the mortgage has been recorded, shall separately describe the property so mortgaged, and shall separately assess it with its equitable share of the total tax involved. The purpose of this provision is to place a mortgagee, or any holder or holders of such mortgage notes in a position to protect their mortgage rights against tax delinquencies, without paying taxes on any property other than the property subject to their mortgage.

Any change in assessment that may be necessitated by these provisions shall apply only to tax rolls compiled and filed after receipt of the prescribed notices.

Where these provisions have been complied with by a mortgagee, or any holder or holders of such mortgage notes, any assessment thereafter made which is not in conformity with these provisions shall be null and of no legal effect whatever.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:463.168 — LA Code / Code revised-statutes / Title 47 / Section 463.168
Special prestige license plate; "Louisiana Golf Association"
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 Golf Association" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The license plate color and design shall be selected by the Louisiana Golf Association, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Louisiana Golf Association".

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 collected by the department shall be forwarded to the Louisiana Golf Association, or its successor organization. The monies received from the royalty fees shall be used for Growth of the Game initiatives, including but not limited to junior golf in Louisiana.

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

Acts 2014, No. 46, §1.
La. Rev. Stat. § 47:338.151 — LA Code / Code revised-statutes / Title 47 / Section 338.151
Lafayette Parish police jury; sales tax levy authorized
Status: in_force

A. The Lafayette Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of Lafayette except that portion located within the territorial boundaries of any incorporated municipality situated within said parish.

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

C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.

D. This tax shall be imposed and collected uniformly throughout the area of the parish taxed.

E. The proceeds from said tax shall be deposited in the general fund of the parish of Lafayette.

Added by Acts 1970, No. 486, §1; Redesignated from R.S. 33:2738.43 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.203 — LA Code / Code revised-statutes / Title 47 / Section 463.203
Special prestige license plate; "Best Bank"
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 "Best Bank" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the member of the House of Representatives representing House District Number 102 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 "Best Bank".

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) One quarter of the royalty fee shall be dedicated to the Algiers Park Commission to benefit parks and playgrounds within the Algiers community.

(2) One quarter of the royalty fee shall be dedicated to the Early Childhood Care and Education Network for the benefit of early education opportunities and services provided to the Algiers community.

(3) One half of the royalty fee shall be dedicated to the Algiers Development District with one quarter to benefit streets, roads, and other transportation needs within the Algiers community and the remaining one quarter to benefit economic development in the Algiers community.

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

Acts 2019, No. 18, §1.
La. Rev. Stat. § 47:9106 — LA Code / Code revised-statutes / Title 47 / Section 9106
Deposit of revenues
Status: in_force

Within twenty days following the close of each calendar month, the corporation shall transfer to the Lottery Sports Wagering Fund the amount of net revenue which the corporation determines is surplus to its needs. Net revenues shall be determined by deducting from the corporation's net gaming proceeds the payment costs incurred or estimated to be incurred in the operation and administration of sports wagering authorized pursuant to this Chapter. This shall include the expenses of the corporation and the costs resulting from determining applicant suitability, and any contracts entered into for promotional, advertising, or operational services or for the purchase or lease of sports wagering equipment and materials.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1707 — LA Code / Code revised-statutes / Title 47 / Section 1707
Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
Status: in_force

For the purpose of applying the exemption from ad valorem taxation provided in Section 21 of Article VII of the Constitution of Louisiana, the term "agricultural machinery and other implements used exclusively for agricultural purposes" shall mean agricultural and horticultural implements immediately and directly employed in cultivation, production, and harvest of crops or in the raising and management of livestock in use upon agricultural lands. The term also shall include machinery for soil preparation and cultivation, agricultural drills and planters, fertilizer spreaders, crop-dusting airplanes, harvesting and threshing machinery, hay or grass mowers except lawn mowers, farm wagons and carts, milking machines, farm structures, except a building used for a principal residence, on-farm equipment for the handling or drying of agricultural or horticultural products, and parts of any of the foregoing, all equipment utilized in the logging of timber whether used by the owner or lessor of the agricultural land or on a contractual service basis by someone other than the owner or lessor but shall exclude, except as otherwise provided herein, bulldozers, earth moving, and land-clearing equipment utilized in such agricultural activities on a contractual service basis by someone other than the owner or lessor of the agricultural lands involved.

Added by Acts 1979, No. 651, §1. Amended by Acts 1980, No. 215, §1; Acts 1980, No. 813, §1; Acts 1981, No. 591, §1, eff. July 20, 1981; Acts 1982, No. 26, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2014, No. 428, §1, eff. June 4, 2014.
La. Rev. Stat. § 47:4354 — LA Code / Code revised-statutes / Title 47 / Section 4354
Targeted non-manufacturing business
Status: in_force

A targeted non-manufacturing business shall meet all of the following requirements:

(1) The business undertakes a project to establish a new or expanded facility in the state.

(2) The primary activities at the facility are or will be among the following targeted non-manufacturing business activities: corporate headquarters, distribution facilities, data services facilities, research and development operations, and digital media and software development centers.

(3) With the exception of a business providing at least fifty new headquarters jobs or shared service center jobs, a business primarily engaged in retail sales, real estate, professional services, natural resource extraction or exploration, financial services, or venture capital funds, shall not be eligible for the program. No business engaged in gaming or gambling shall be eligible for the program.

(4) Within the time period provided in the contract, the business shall make capital expenditures of at least twenty-five million dollars for the facility, and create and maintain at least fifty new direct jobs.

(5) At least fifty percent of total annual sales by the business from a Louisiana site or sites are to out-of-state customers or buyers, or to in-state customers or buyers but the product or service is resold by the purchaser to an out-of-state customer or buyer for ultimate use, or to the federal government, or any combination thereof. The secretary, at his discretion, may include sales by closely associated affiliates of the business in determining the percentage of sales meeting this requirement.

Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:1906 — LA Code / Code revised-statutes / Title 47 / Section 1906
Salaries and expense funds
Status: in_force

A. There shall be a fund for the payment of the salaries and allowances of the assessors, and all recipients of taxes, whether state, parish, school, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. The pro rata due the assessor's salary and expense allowance, except exempted municipalities, shall be remitted directly to the assessor by the sheriff and ex officio tax collector from the first tax collections when the tax rolls are filed each year, and prorated among the state, parish, school, levee, drainage, and other recipients of taxes in proportion to the amount of taxes to be received by each.

B. In all cases where towns or cities are exempted by law, in whole or in part from the payment of parish taxes, such towns or cities shall pay to the assessor their proportionate share of the salary and expenses of the assessor, based upon the taxes such towns and cities would have paid into the parish treasury had they not been so exempted.

C. The assessors shall render to the legislative auditor sworn statements showing the total amount of taxes assessed for account of the state, parish, school, road, drainage, levee, and all other purposes, also showing the portion thereof that may be appropriated to be due upon his salary and expenses by each recipient. A copy of the report, certified by the legislative auditor, shall also be filed with the sheriff and ex officio tax collector, and a copy of the certified report shall be filed with the tax collectors of the exempted municipalities.

D. The pro rata due the assessor's salary and expense allowance by the various tax recipients, except exempted municipalities, as shown by the compensation statement, shall be paid directly to the assessor by the sheriff and tax collector from the first tax collections. The pro rata due by each exempted municipality, as shown by the compensation statement, shall be paid by the municipality directly to the assessor.

E.(1) The governing authority of the parish and the parish school board shall advance to the assessor's salary and expense fund such funds as may be necessary in proportion to the amount of taxes levied by each for all purposes, as shown by the last completed and filed tax roll, inclusive of all special taxes levied by road and school districts, which advances so made shall be reimbursed without interest to the governing authority and parish school board by the assessor's salary and expense fund when the compensation provided for is paid to the assessor by the parish sheriff and ex officio tax collector and the exempted municipalities.

(2) However, in the parish of Caldwell, when the assessor finds that the governing authority of the parish or the parish school board, or both, are unable to advance such funds because of financial constraints, the assessor is hereby authorized to borrow money from a bank or other lending institution as may be necessary.

(3) The assessor of Sabine Parish is further authorized to borrow an amount necessary to complete the task of reappraisal and reassessment in his parish for the 1988 tax roll and to contract with all tax recipient bodies to share equally in the cost of such reappraisal and the repayment of said loan. The lending institution shall be a fiscal agency of the parish as provided for in Parts I and II of Chapter 7 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950. The interest rate shall not exceed seven percent per annum and the term of the loan shall not exceed four years. The assessor shall demonstrate the need for the amount of the loan, not to exceed sixty thousand dollars, and it shall be repaid by him from an additional expense allowance granted in each of the fiscal years commencing in the 1987-1988 Fiscal Year and concluding in the 1990-1991 Fiscal Year. These additional funds shall be paid to the assessor on a pro rata basis, and all recipients of taxes, whether parish, school, municipality, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. All funds collected by the assessor under the provisions of this Paragraph shall be used exclusively to repay the outstanding loan authorized herein.

F. The advance payments required by Subsection E shall be paid not later than January thirty-first in the parish of East Baton Rouge.

Amended by Acts 1954, No. 478, §1; Acts 1968, No. 429, §1; Acts 1984, No. 127, §1; Acts 1987, No. 811, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:337.27 — LA Code / Code revised-statutes / Title 47 / Section 337.27
Venue
Status: in_force

An action to enforce the collection of a sales or use tax, including any applicable interest, penalties, or other charges, levied by a taxing authority may be brought in the parish in which the taxing authority is situated, or in the Board of Tax Appeals as provided by law.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:634 — LA Code / Code revised-statutes / Title 47 / Section 634
Definitions
Status: in_force

The following terms as used in this Part shall have the following meanings ascribed to them:

(1) "Owner" means owner at the time of severance.

(2) "Purchases on the open market" means purchases made in the absence of any contract or agreement requiring the purchaser to make payment direct to the owner of oil, gas or other natural resources.

(3) "Severed" means the point at which the natural resources are severed from the surface of the earth or water.
La. Rev. Stat. § 47:2066 — LA Code / Code revised-statutes / Title 47 / Section 2066
State tax collector for the city of New Orleans; state tax researches; disposition of funds
Status: in_force

The sum of three dollars shall be charged by the state tax collector for the city of New Orleans for each state tax research in the parish of Orleans.

Of the funds received by the state tax collector each year for the city of New Orleans for such state tax researches, the first fifteen thousand dollars shall be deposited into the salary and expense account of the state tax collector for the city of New Orleans and all additional funds so received shall be transmitted to the city of New Orleans.

Added by Acts 1970, No. 611, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:297.22 — LA Code / Code revised-statutes / Title 47 / Section 297.22
Tax credit; pregnancy-related deaths
Status: in_force

A.(1) There shall be allowed a credit against the tax imposed by this Chapter for the reasonable funeral and burial expenses associated with the pregnancy-related death of a person. The estate of the deceased person may claim the credit. If the estate of the deceased person does not claim the credit, the individual who actually paid the funeral and burial expenses may claim the credit. However, in order to qualify for the credit, the individual or estate claiming the credit shall be a Louisiana taxpayer. The amount of the credit shall be equal to the actual reasonable funeral and burial expenses paid or five thousand dollars, whichever is less, and shall be claimed in the year in which the death occurred.

(2) For purposes of this Section, the following terms shall have the following meanings:

(a) "Pregnancy-related death" shall mean the death of a Louisiana resident while pregnant, during labor and delivery, or within one year after childbirth from a pregnancy complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated condition by the normal effects of the pregnancy.

(b) "Reasonable funeral and burial expenses" shall mean costs and fees associated with transportation of the remains, embalming or cremation services, caskets, plots, grave markers, or headstones, funeral home facility and staff services, and other related professional services. The term "reasonable funeral and burial expenses" shall not mean costs and fees associated with flowers, vaults, or urns.

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

C. The taxpayer claiming the credit authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the amount of reasonable funeral and burial expenses paid and if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.

Acts 2021, No. 470, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:345 — LA Code / Code revised-statutes / Title 47 / Section 345
Change of ownership or lessee
Status: in_force

A. The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January first, to the date of sale or change of lessee. A "change of ownership" occurs when a business is sold or leased, and does not include changes in partnership or corporate shares.

B. The new owner or lessee shall obtain another business license, as the license issued to the former owner or lessee is not transferable or assignable. The license period for the new owner or lessee covers the date of transfer or ownership or lease to December thirty-first of the license year. The collector shall be notified within ten days when a change is effected.

Acts 1984, No. 868, §1, eff. July 20, 1984; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:212 — LA Code / Code revised-statutes / Title 47 / Section 212
Extent of recognition of gain or loss on distribution
Status: in_force

A. Partners. In the case of a distribution by a partnership to a partner,

(1) gain shall not be recognized to such partner, except to the extent that any money distributed exceeds the adjusted basis of such partner's interest in the partnership immediately before the distribution, and

(2) loss shall not be recognized to such partner, except that upon a distribution in liquidation of a partner's interest in a partnership where no property other than that described in Subsection A(2)(a) or A(2)(b) of this Section is distributed to such partner, loss shall be recognized to the extent of the excess of the adjusted basis of such partner's interest in the partnership over the sum of:

(a) any money distributed, and

(b) the basis in the hands of the distributee, as determined under R.S. 47:213, of any unrealized receivables (as defined in R.S. 47:213 E) and inventory (as defined in R.S. 47:213 F).

Any loss or gain recognized under the Subsection shall be considered a gain or loss from the sale or exchange of the partnership interest of the distributee partner.

B. Partnerships. No gain or loss shall be recognized to a partnership on a distribution to a partner of property, including money.

C. Exceptions. This Section shall not apply to the extent otherwise provided by R.S. 47:216 (relating to payments to a retiring partner or a deceased partner's successor in interest).

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:7002 — LA Code / Code revised-statutes / Title 47 / Section 7002
Definitions
Status: in_force

As used in this Chapter:

(1) "Agent" means an individual, association, corporation, club, trust, estate, society, company, joint stock company, receiver, trustee, any other person acting in a fiduciary or representative capacity who is appointed by a court, or any combination of individuals. Agent includes any department, commission, agency, or instrumentality of the state and any parish, city, village, or township and any agency or instrumentality thereof.

(2) "Gaming equipment" means any mechanical, electrical, or other contrivance used to facilitate the risking of loss of anything of value in order to realize a profit.

(3) "Person" includes an individual, partnership, unincorporated association of individuals, joint stock company, or corporation.

Acts 1987, No. 443, §1.
La. Rev. Stat. § 47:305.75 — LA Code / Code revised-statutes / Title 47 / Section 305.75
Exemptions; feminine hygiene products and diapers
Status: in_force

A. The sales and use tax imposed by any taxing authority shall not apply to the purchase of feminine hygiene products, diapers, or both for individual personal use.

B. For the purposes of this Section:

(1) "Diaper" means any absorbent diaper or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed to be worn by a child who cannot yet control bladder or bowel movements.

(2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.

Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
La. Rev. Stat. § 47:818.28 — LA Code / Code revised-statutes / Title 47 / Section 818.28
Returns required of exporters; refunds
Status: in_force

A. A person who exports gasoline or diesel fuel from Louisiana shall file a monthly return with the secretary identifying the exports.

B. The monthly return of each exporter shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date:

(1) The number of net gallons of gasoline or diesel fuel acquired from all sources sorted by product code, name of seller, and date.

(2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period.

(3) The number of net gallons of gasoline or diesel fuel exported during the reporting period.

(4) A certification that the destination state tax was collected by the seller prior to export.

(5) An official tax receipt from the receiving state certifying that the applicable tax has been paid on the gasoline or diesel fuel exported for which a refund claim is being submitted.

C. The return shall serve as a claim for a refund of any tax paid to this state on exported gasoline or diesel fuel.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:772 — LA Code / Code revised-statutes / Title 47 / Section 772
Furnishing of bond made compulsory
Status: in_force

It shall be compulsory for each dealer in gasoline or motor fuel, lubricating oil, or kerosene to furnish bonds or bonds as provided in Parts I, II, and III of this Chapter. The collector shall accept a bond or bonds of any solvent surety company authorized to operate in the state in lieu of the immediate payment of the tax.
La. Rev. Stat. § 47:137 — LA Code / Code revised-statutes / Title 47 / Section 137
Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
Status: in_force

A. General rule. If, within the twelve-month period beginning on the date on which a corporation adopts a plan of complete liquidation, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by it of qualified conservation property within such twelve-month period.

B. Qualified conservation property defined. For the purposes of this Section, the term "qualified conservation property" shall mean and include immovable or real property, or any interest therein, of a corporation that is sold or transferred in an exchange to the state of Louisiana for wildlife, scenic, recreation, or conservation purposes.

C. Effect on shareholders.

(1) Situs of stock cancelled or redeemed in liquidation. A pro rata portion of each shareholder's stock cancelled or redeemed in a liquidation described in Subsection A shall, for purposes of determining taxable gain under this Chapter, be deemed to have its taxable situs in this state based on the ratio of the total net proceeds of all sales or exchanges of qualified conservation property in which no gain or loss is recognized to the liquidating corporation by reason of Subsection A to the total amount of corporate liquidating distributions of such corporation.

(2) Withholding of tax. The liquidating corporation shall pay unto the secretary of the Department of Revenue prior to its final liquidation an amount equal to two and four tenths (2.4%) percent of the net proceeds of all sales or exchanges of qualified conservation property in which no gain or loss is recognized to the liquidating corporation by reason of Subsection A. Said amount paid unto the secretary shall be considered a withholding of tax due by shareholders and attributable to their receipt of liquidation distributions and shall be allowed as a credit to the corporation's shareholders on a pro rata stock ownership basis against Louisiana income taxes due by each shareholder in the taxable year in which the shareholder reports the final corporate liquidation distribution.

Added by Acts 1983, No. 422, §1, eff. July 2, 1983. Acts 1997, No. 658, §2.

{{NOTE: SEE SCR NO. 178, 1987 R.S. FOR LEGISLATIVE INTENT.}}
La. Rev. Stat. § 47:648.4 — LA Code / Code revised-statutes / Title 47 / Section 648.4
Limitation on exemption
Status: in_force

The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction.

Acts 1994, No. 2, §2, eff. June 1, 1994.
La. Rev. Stat. § 47:818.59 — LA Code / Code revised-statutes / Title 47 / Section 818.59
Commission of prohibited acts; penalties
Status: in_force

A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned not more than two years, or both:

(1) Fails to maintain any record required by this Subpart.

(2) Makes a false statement in a license application, return, invoice, statement, or any other document required under this Subpart.

(3) Makes a false statement in an application for a refund.

(4) Fails to make a required disclosure of the correct amount of gasoline or diesel fuel sold or used in this state.

(5) Fails to file a new, replacement, larger, or additional surety bond as required under this Subpart.

(6) Uses, delivers, or sells any aviation fuel for use or intended for use in highway vehicles.

(7) Interferes with or refuses to permit seizures authorized by this Subpart.

(8) Delivers gasoline or diesel fuel from a transport vehicle to the fuel supply tank of a highway vehicle.

(9) Dispenses or allows to be dispensed into the supply tank of a vehicle, watercraft, or aircraft any gasoline on which tax levied by this Subpart has not been paid.

(10) Dispenses into the supply tank of a highway vehicle required to be licensed any diesel fuel on which tax levied by this Subpart has not been paid.

(11) Purchases gasoline or diesel fuel from an unlicensed supplier, unlicensed permissive supplier, unlicensed importer, or unlicensed distributor.

B. Any person who commits any of the following offenses with the intent either to evade or circumvent the tax levied by this Subpart or to assist any other person in efforts to evade or circumvent the tax levied by this Subpart is guilty of a felony, and upon conviction thereof, shall be fined not less than five thousand dollars nor more than an amount commensurate to the amount of tax combined with interest and penalties lost to the state due to said actions or imprisoned with or without hard labor for not less than two nor more than ten years, or both:

(1) Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered, or interfered with, a totalizer attached to gasoline or diesel fuel pumps to measure the dispensing of gasoline or diesel fuel.

(2) Fails to pay gasoline or diesel fuel taxes and diverts the tax proceeds for other purposes.

(3) As a licensee or the agent or representative of a licensee, converts or attempts to convert gasoline or diesel fuel tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud this state.

(4) Collects gasoline or diesel fuel taxes when not authorized or licensed by the secretary to do so.

(5) Imports gasoline or diesel fuel into this state in contravention of this Subpart.

(6) Conspires with any person or persons to engage in an act, plan, or scheme to defraud this state of gasoline or diesel fuel tax proceeds.

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

(8) Fails to remit to the secretary any tax levied pursuant to this Subpart, if the person has added or represented that the tax was added to the sales price of the gasoline or diesel fuel and has collected the amount of the tax.

C. Each offense is subject to a separate penalty.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:337.5 — LA Code / Code revised-statutes / Title 47 / Section 337.5
Local sales and use taxes effective date
Status: in_force

A.(1) The tax, interest, or penalty rates in a taxing jurisdiction, as established pursuant to R.S. 47:337.4, shall not be changed unless the change has an effective date of the first of January, the first of April, the first of July, or the first of October, and the Louisiana Uniform Local Sales Tax Board and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in R.S. 47:337.23. For purposes of this Section, a tax rate change shall include any of the following:

(a) A rate change due to the levy of a new tax.

(b) The change in a rate for an existing tax.

(c) A rate change due to an annexation or other boundary modification by the taxing authority.

(d) A rate change caused by the execution or expiration of a cooperative endeavor agreement to which the taxing authority is a party.

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

(2) Except for the notice to the Louisiana Uniform Local Sales Tax Board and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax.

B. A taxing authority shall notify the appropriate single collector for the parish no less than sixty days prior to the date a change in a tax, interest, or penalty rate becomes effective. However, the single collector for the parish may authorize a shorter time for a taxing authority to provide the notice required pursuant to the provisions of this Subsection. Failure or refusal of a taxing authority to provide timely notice to the single collector for a parish in accordance with the requirements of this Subsection shall be an absolute defense against any claim by a taxing authority against the single tax collector for the parish relating to a change in tax, interest, or penalty rate.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:53.4 — LA Code / Code revised-statutes / Title 47 / Section 53.4
Exclusions from gross income; amounts of purchase of annuities for certain employees
Status: in_force

A. There shall be excluded from the gross income of an employee of an employer which is exempt from tax under R.S. 47:121(5) and from the gross income of an employee of an educational institution, as that term is hereafter defined, amounts which by agreement with the employee are set aside from the employee's compensation and used by the employer for the purchase of annuities for the employee.

As used herein, "educational institution" means only an educational institution which normally maintains a regular faculty and curriculum and normally has a regular organized body of students in attendance at the place where its educational activities are carried on.

B. There shall be excluded from the gross income of teachers and other employees of parish and city school boards amounts set aside under R.S. 17:1315 from the teachers' and other employees' salaries and used by the school boards for the purchase of annuities for the teachers and other employees.

Added by Acts 1970, No. 197, §1.
La. Rev. Stat. § 47:6001 — LA Code / Code revised-statutes / Title 47 / Section 6001
Tax exemption; certain aircraft
Status: in_force

A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.

B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.

Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 283, §§1, 2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:332.43 — LA Code / Code revised-statutes / Title 47 / Section 332.43
Disposition of certain collections in Lincoln Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Lincoln Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Lincoln Parish Municipalities Fund as provided in and subject to the provisions of R.S. 47:322.33.

Acts 1997, No. 651, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:2321 — LA Code / Code revised-statutes / Title 47 / Section 2321
Fair market value; defined
Status: in_force

Fair market value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sale on the open market with reasonable time allowed to find a purchaser who is buying with knowledge of all the uses and purposes to which the property is best adapted and for which it can be legally used.

Added by Acts 1976, No. 705, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:818.112 — LA Code / Code revised-statutes / Title 47 / Section 818.112
Imposition of tax
Status: in_force

A.(1) A tax is imposed on the sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle in connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas. Any person or entity delivering compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle shall be considered a dealer for purposes of imposition of the tax levied on such fuels and shall be the party liable for the tax imposed in this Subpart. The dealer shall add the amount of the tax to the selling price of the fuel so that the tax is paid by the ultimate consumer or purchaser of the fuel. The amount of the tax shall become part of the sales price of the fuel, it shall be considered a debt of the purchaser to the dealer, and, if unpaid, it shall be recoverable at law in the same manner as the original sales price. The dealer shall provide an invoice or receipt to the purchaser that states the rate and amount of tax added to the selling price or that indicates that no tax was added to the selling price.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, no person or entity shall deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle in connection with a sale unless the person possesses a license as provided for in this Subpart.

B. A tax is imposed on the delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other dealer not in connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas. The special fuel fleet dealer or other dealer shall be liable for the tax imposed under this Subpart.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:338.64.1 — LA Code / Code revised-statutes / Title 47 / Section 338.64.1
Authorization to levy and collect additional sales and use tax in Iberville Parish
Status: in_force

A. The governing authority of Iberville Parish may levy and collect an additional sales and use tax not in excess of one percent.

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

C. Such sales and use tax shall be imposed by ordinance of the governing authority of the parish 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 Iberville Parish, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.

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

E. The proceeds of the tax may be used for such lawful purposes as are determined by the governing authority of Iberville Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 2013, No. 245, §1.
La. Rev. Stat. § 47:287.86 — LA Code / Code revised-statutes / Title 47 / Section 287.86
Net operating loss deduction
Status: in_force

A. Deduction from Louisiana net income. Except as otherwise provided, for all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, there shall be allowed for the taxable year a deduction reducing Louisiana net income in an amount equal to seventy-two percent of the net operating loss carryovers to such year, but the deduction shall never exceed seventy-two percent of Louisiana net income.

B. Net operating loss carryovers. (1) Except as otherwise provided for in Paragraph (2) of this Subsection, for all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, the taxable years to which a Louisiana net loss may be carried shall be a net operating loss carryover to each of the twenty taxable years following the taxable year of the loss.

(2) For all claims for this deduction on any return filed on or after January 1, 2022, for net operating losses relating to loss years on or after January 1, 2001, the loss may be carried to each taxable year following the loss year until the loss is fully recovered.

C. Manner and amount of carryovers. For all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, the entire amount of Louisiana net loss for any taxable year, hereinafter the "loss year", shall be carried over to the earliest of the taxable years allowed. The portion of such loss which shall be carried to each of the other taxable years allowed by Subsection B of this Section shall be the excess, if any, of the amount of such loss over the aggregate of the Louisiana taxable income for each of the taxable years to which such loss may be carried. For the purposes of this Subsection:

(1) Louisiana taxable income shall not be adjusted to less than zero.

(2) In calculating the aggregate Louisiana taxable incomes in cases where more than one loss year must be taken into account, the various net operating loss carryovers to such taxable year are considered to be applied in reduction of Louisiana net income in the order of the taxable years from which such losses are carried over, beginning with the loss for the earliest taxable year.

D. Statement with tax return. Every corporation claiming a net operating loss deduction for any taxable year shall file with its return for such year a concise statement setting forth the amount of the net operating loss claimed and all material and pertinent facts relative thereto, including a detailed schedule showing the computation of the net operating loss deduction.

E. Net operating loss carryovers. Notwithstanding any other provisions of this Chapter to the contrary, for all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates, the acquiring corporation shall succeed to and take into account, as of the close of the day of distribution or transfer, the aggregate net operating loss carryovers of the distributors or transferor corporation as determined under this Section, subject to federal law and the limitations provided thereunder.

Acts 1989, No. 770, §1, eff. Jan. 1, 1989; Acts 1990, No. 849, §2, eff. for taxable years beginning after Dec. 31, 1989; Acts 1992, No. 1083, §1, eff. for all open taxable periods; Acts 2002, No. 10, §1, eff. June 7, 2002; Acts 2013, No. 341, §1, applicable to taxable years on or after Jan. 1, 2013; Acts 2015, No. 103, §1, eff. July 1, 2015; Acts 2015, No. 123, §1, eff. July 1, 2015; §3, eff. July 1, 2018; Acts 2016, 1st Ex. Sess., No. 6, §§1, 3, eff. Jan. 1, 2016; Acts 2016, No. 24, 1st Ex. Sess., §1, eff. Jan. 1, 2017; Acts 2016, 2nd Ex. Sess., No. 2, §§1, 2, eff. June 22, 2016; Acts 2019, No. 304, §1, eff. June 11, 2019; Acts 2021, No. 459, §1, eff. June 24, 2021.

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

NOTE: See Acts 2015, No. 103, §2, regarding applicability.

NOTE: See Acts 2016, 1st Ex. Sess., No. 6 and Acts 2016, 2nd Ex. Sess., No. 2, regarding applicability.

NOTE: See Acts 2018, 2nd E.S., No. 4, §1, re: applicability.

NOTE: See Acts 2019, No. 304, re: applicability.
La. Rev. Stat. § 47:338.24.1 — LA Code / Code revised-statutes / Title 47 / Section 338.24.1
Town of Homer; authority to levy additional sales and use tax
Status: in_force

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

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

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

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

E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of Homer, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 2014, No. 545, §1, eff. June 9, 2014.
La. Rev. Stat. § 47:2132 — LA Code / Code revised-statutes / Title 47 / Section 2132
Refund of statutory impositions erroneously paid
Status: in_force

A.(1) Except as provided for in Paragraph (2) of this Subsection, any person who has a claim against a political subdivision for statutory impositions erroneously paid into the funds of that political subdivision may present the claim to the commission within three years of the date of the payment, in such form and together with such proof as the commission may require by its rules and regulations; however, if a person is claiming a previously unclaimed homestead exemption, it may be presented to the commission within five years of the date of payment. The commission shall consult with the assessor of the parish in which the property that is the subject of the claim is located, and after the assessor advises the commission that a refund is due the claimant, the commission shall duly examine the merits and correctness of each claim presented to it and shall make a determination thereon within thirty days after receipt of the claim.

(2)(a) Any person who prevails in a suit pursuant to R.S. 47:2134(C), as deemed applicable by the court, against a political subdivision for any statutory imposition that is declared invalid pursuant to a legal challenge for the payment of the statutory imposition may present the claim to the commission within three years of the date of the final judgment declaring the statutory imposition invalid and awarding a monetary judgment, in a form prescribed by the commission in accordance with its rules and regulations, along with a copy of the judgment rendered by the court. The records of the commission shall note the date of submission of the judgment by the taxpayer and shall order repayment of the statutory impositions by the tax collector of the sums declared legally invalid, together with interest and court costs, as directed by the court.

(b) The tax collector shall refund the sum of statutory impositions held to be invalid, together with interest and court costs as directed by the court, to the taxpayer within thirty days of the order by the tax commission authorizing and directing the tax collector to refund these sums. However, in lieu of a refund as required in this Subparagraph, the tax collector may grant the taxpayer a credit up to the amount of the statutory imposition ordered by the tax commission to offset ad valorem tax liability or statutory impositions owed by the taxpayer. Any amount of unused credit shall carryover to the benefit of the taxpayer until the total amount ordered by the tax commission has been extinguished.

B. If the claim is approved, the commission shall authorize and direct the collector, when applicable, to correct the assessment on the roll on file in his office and shall authorize and direct, when applicable, the recorder of mortgages to change the inscription of the tax roll. The commission shall also authorize and direct the refund and repayment of those statutory impositions found to be erroneously paid as provided in this Section, provided that when the claim accrues to more than one person, as for example, the heirs and legatees of another, and the claim is determined by the commission to be properly due and owed, payment thereof to the party or parties asserting the same shall not be denied because of the failure or refusal of others to join in and assert the claim, but in such event only the portion due such claimant or claimants shall be paid.

C. The collector of statutory impositions in each political subdivision, upon receipt of written notice from the commission that a particular refund or repayment is owed, shall do one of the following:

(1) If the claim is made for statutory impositions erroneously paid on property which is or could be homestead exempt or otherwise exempt, the collector shall immediately notify the affected tax-recipient bodies to remit to the tax collector within thirty days their pro rata share of the refund or repayment. Within thirty days of receipt of those funds from the tax-recipient bodies, the tax collector shall remit the payment in full to the tax debtor. Failure by any tax-recipient body or the tax collector to timely remit such monies shall cause interest at the legal rate to accrue in favor of the tax debtor to be paid by the political subdivision or tax collector failing to so timely remit.

(2) If the claim is made for ad valorem taxes erroneously paid on property that would not qualify for a homestead or other exemption, the tax collector shall note and record the amount of the refund or repayment owed and shall have full responsibility to ensure that such amount shall operate as a credit against future statutory impositions liability of that property. No statutory impositions shall be due or collected on such property until such time as the collector certifies that a sufficient amount of taxes assessed have been waived to satisfy the refund or repayment ordered by the commission. No interest shall accrue or be due on any such refund or repayment.

(3) If the claim is made in a political subdivision which has established an alternative procedure for providing for refunds of statutory impositions erroneously paid as authorized by this Section, and if that alternative procedure has been submitted to and approved by the commission, such procedure may be utilized in lieu of the provisions of Paragraphs (1) and (2) of this Subsection.

D. An action of the assessor or of the tax commission rejecting or refusing to approve any claim made under the provisions of this Section may be appealed by means of ordinary proceedings to the Board of Tax Appeals or to the district court having jurisdiction where the property which is the subject of the claim is located.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2013, No. 37, §1; Acts 2020, No. 297, §1, eff. June 12, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:463.9 — LA Code / Code revised-statutes / Title 47 / Section 463.9
Special Shriner vehicle license plates
Status: in_force

A. The commissioner shall establish and issue special Shriner license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicle, which are painted in the Shrine colors, owned by a member in good standing of a Shrine organization and used by the member or the organization in Shrine parades or for other escort services.

B. A one-time fee of twenty-five dollars shall be paid for each special Shriner license plate provided for in this Section, which shall be in addition to the regular motor vehicle registration license fee. The fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.

C. The commissioner shall provide by rules and regulations for the implementation of this Section.

Added by Acts 1979, No. 168, §3; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:338.33 — LA Code / Code revised-statutes / Title 47 / Section 338.33
Form and term of bonds
Status: in_force

The governing authority of the municipality shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, with the maximum rate prescribed herein. The bonds shall be payable in such medium and at such place or places within or without the State as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall bear interest at a rate exceeding six per centum per annum, or be sold for less than par. All bonds shall be signed by the presiding officer of the governing body and by the secretary or clerk of the governing body, under the official seal of the municipality, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid although, before the time of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed seventy per centum of the amount of sales tax revenues estimated by the governing authority to be collected in such year.

Acts 1962, No. 300, §4; Redesignated from R.S. 33:2717.4 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2051 — LA Code / Code revised-statutes / Title 47 / Section 2051
Tax collectors designated
Status: in_force

The sheriffs of the several parishes of the state, the parish of Orleans excepted, shall be ex-officio collectors of state and parish taxes. There shall be one state tax collector for the city of New Orleans who shall be elected, at the time provided for the election of parochial officials, for the term of four years.

The tax collectors shall be the collectors of all parish and district taxes and shall have the same power to enforce the collection of parish taxes as to enforce the collection of state taxes.

The office of each tax collector shall be at the seat of the parish government; provided that the tax collector for the parish of Jefferson may maintain on the east banks of the Mississippi River, in said parish, an office for the collection of taxes, the expenses of maintaining said office to be paid by the parish of Jefferson.

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. § 47:1514 — LA Code / Code revised-statutes / Title 47 / Section 1514
Power to extend time to file returns and pay tax
Status: in_force

A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes, one calendar month in the case of sales taxes, and two calendar months in the case of any other tax due under this Subtitle. Whenever an extension is granted pursuant to this Subsection, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.

B. In the event of a gubernatorially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax, fee, or service charge during the period of the extension, to be computed in all cases from the date the tax, fee, or service charge would have become delinquent in the absence of an extension.

C. In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period and the collector may suspend the accrual of interest for all or part of the extension period.

Acts 2020, No. 47, §1, eff. June 4, 2020.
La. Rev. Stat. § 47:1436 — LA Code / Code revised-statutes / Title 47 / Section 1436
Determination of which appellate court has jurisdiction
Status: in_force

A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:

(1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East Baton Rouge.

(2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of this Subsection, by the court of appeal for the parish of East Baton Rouge.

(3) In the case of a corporation or other juridical person which has a principal office or agency in Louisiana, then by the court of appeal for the parish where such principal office or agency is located.

(4) In the case of an agreement between the state collector and taxpayer, then by the court of appeal as stipulated in the agreement.

B. A judgment of the board in a case by or against a local collector may be reviewed as follows:

(1) In the court of appeal for the parish where the tax being litigated is levied, except as provided for in this Subsection.

(2) In the case of an agreement between the parties, then by the court of appeal as stipulated in the agreement.

(3) In the respective court of appeal for the parish of the appellee for any case appealed by a local collector appealing a ruling issued against another local collector pursuant to R.S. 47:337.101 or other applicable law, and if there are appellees from different circuits, then in the court of appeal designated by the board as having the most connection to the matter at issue.

(4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the court of appeal designated by the board as having the most connection to the matter at issue or, if none, then the court of appeal for East Baton Rouge Parish.

C. A judgment of the board in cases that have been consolidated by a joint motion of all parties, including a state collector, may be reviewed as provided for in Subsection A of this Section.

D. A judgment of the board in cases that have been consolidated by a joint motion of all parties may be reviewed as provided for in Subsection B of this Section, with the parish of venue designated in the joint motion.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:506 — LA Code / Code revised-statutes / Title 47 / Section 506
Registration certificates
Status: in_force

A. The registration certificate issued for a vehicle required to be registered, or a photostatic or other similar copy thereof, shall at all times, while the vehicle is being operated upon a public highway in this state, be carried in a registration certificate holder of a type and design approved by the department, in or on said vehicle, in an accessible place, in plain view of and subject to inspection by any members of the division of state police or any officer, agent or representative of the department or of the commissioner or other public officer; provided, however, that no fine or other penalty shall apply for failure to comply with the aforesaid provisions if, within five days after an authorized officer's request to inspect a registration certificate, that certificate is presented at the office or headquarters of the requesting officer.

B. Registration certificates must, at all times and under all conditions, correspond with the license plates being used upon the vehicle.

C. Whenever the owner, purchaser, transferee or assignee of any vehicle seeks to procure the issuance of any registration certificate, the commissioner may require, as a condition precedent thereto, the production of the old certificate issued to the former owner of the vehicle, or proof satisfactory to him as to the change of ownership or title and the transactions by which such change of ownership was effected.

D. Every manufacturer, dealer or other person selling or disposing of any motor vehicle in this state shall equip the same with a registration certificate holder.

Amended by Acts 1974, No. 145, §1; Acts 1975, No. 8, §1.
La. Rev. Stat. § 47:463.184 — LA Code / Code revised-statutes / Title 47 / Section 463.184
Special prestige license plate; "Louisiana Licensed Professional Geoscientist"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Louisiana Board of Professional Geoscientists when the department has received a minimum of one thousand applications for the 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 the Louisiana Board of Professional Geoscientists, provided that it is in compliance with R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any Louisiana licensed professional geoscientist in good standing in the same manner as any other motor vehicle license plate.

C. 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 which shall be retained by the department to offset administrative costs.

D. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Board of Professional Geoscientists or its successor, for use of the board's logo. The monies received from the royalty fees shall be used solely for the support of the programs established and administered by the Louisiana Board of Professional Geoscientists.

E. Upon the signing of a contract authorizing the use of the logo of the Louisiana Board of Professional Geoscientists, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Louisiana Board of Professional Geoscientists to use the royalty fees as provided for in this Section.

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

Acts 2015, No. 32, §1.
La. Rev. Stat. § 47:338.183 — LA Code / Code revised-statutes / Title 47 / Section 338.183
Tangipahoa Parish Council; authority to levy additional sales and use tax
Status: in_force

A. The Tangipahoa Parish Council is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Tangipahoa.

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

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

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

E. The proceeds of the tax shall be deposited in the general fund of Tangipahoa Parish.

Acts 1989, 2nd Ex. Sess., No. 5, §1, eff. July 14, 1989; Redesignated from R.S. 33:2738.75 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.152 — LA Code / Code revised-statutes / Title 47 / Section 463.152
Special prestige license plate; "Louisiana Seafood"
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 Seafood" plate, in support of the Louisiana seafood industry, 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 color and design of the license plate shall be selected by the Louisiana Seafood Promotion and Marketing Board, 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 charge for the prestige 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 license plate to be collected by the department every two years upon renewal of the plate, which shall be disbursed in accordance with Subsection E of this Section. A handling fee of three dollars and fifty cents for each plate shall be charged and retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and deposited into the Louisiana Seafood Promotion and Marketing Fund. The monies received from the royalty fees shall be used by the Louisiana Seafood Promotion and Marketing Board to implement the duties and functions of that board, relating to the promotion and marketing of seafood as provided for in R.S. 56:578.3.

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

Acts 2011, No. 97, §1.
La. Rev. Stat. § 47:220 — LA Code / Code revised-statutes / Title 47 / Section 220
Treatment of certain liabilities
Status: in_force

A. Increase in partner's liabilities. Any increase in a partner's share of the liabilities of a partnership, or any increase in a partner's individual liabilities by reason of the assumption by such partner of partnership liabilities, shall be considered as a contribution of money by such partner to the partnership.

B. Decrease in partner's liabilities. Any decrease in a partner's share of the liabilities of a partnership, or any decrease in a partner's individual liabilities by reason of the assumption by the partnership of such individual liabilities, shall be considered as a distribution of money to the partner by the partnership.

C. Liability to which property is subject. For purposes of this Section, liability to which property is subject shall, to the extent of the fair market value of such property, be considered as a liability of the owner of the property.

D. Sale or exchange of an interest. In the case of a sale or exchange of an interest in a partnership, liabilities shall be treated in the same manner as liabilities in connection with the sale or exchange of property not associated with partnerships.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:2124 — LA Code / Code revised-statutes / Title 47 / Section 2124
Liability of tax collectors and tax assessors
Status: in_force

A. Liability shall not be imposed on tax collectors or tax assessors or their employees in either their personal or official capacity, based upon the exercise or performance or the failure to exercise or perform their duties under this Chapter.

B. The provisions of Subsection A of this Section shall not be applicable to acts or omissions that constitute criminal, fraudulent, malicious, intentional, willful, outrageous, reckless, or flagrant misconduct.

C. Any action against a tax collector or tax assessor shall be brought prior to the earlier to occur of:

(1) One year after the claimant knew or should have known of the act or failure to act giving rise to the cause of action.

(2) The date of termination of the right of the claimant to bring an action for nullity.

D. The liability of the tax collector or tax assessor in his official capacity for the obligations of his office terminates when the tax collector or tax assessor ceases to hold office and his successor is appointed, who shall then succeed in his official capacity to all of the obligations of the preceding holder of the office incurred in his official capacity, subject to the provisions of R.S. 47:2162.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.97 — LA Code / Code revised-statutes / Title 47 / Section 337.97
Judicial review of validity or applicability of rules
Status: in_force

The validity or applicability of a rule may be determined in an action for declaratory judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall be made a party to the action. The Board of Tax Appeals or court shall declare the rule invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the statutory authority of the board or was adopted without substantial compliance with required rulemaking procedures.

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2019, No. 365, §1, §1, eff. Nov. 18, 2019.
La. Rev. Stat. § 47:9065 — LA Code / Code revised-statutes / Title 47 / Section 9065
Criminal background investigations; duties of corporation or its security division
Status: in_force

A. The Louisiana Department of Public Safety and Corrections, office of state police, shall perform full criminal background investigations on all potential vendors and potential employees of the corporation at the level of division director and above, and at any level within the division of security, and, as required by the board, on any other employee of the corporation. The corporation shall reimburse the office of state police for the actual costs of such investigations.

B. The corporation or its division of security shall:

(1) Conduct criminal background investigations and credit investigations on all potential retailers and investigate all potential employees of the corporation not referred to in Subsection A of this Section or not investigated by the office of state police.

(2) Supervise ticket validation and lottery drawings.

(3) Inspect at times determined solely by the division the facilities of any vendor in order to determine the integrity of the vendor's product and in order to determine whether the vendor is in compliance with its contract.

(4) Report any suspected violations of this Subtitle to the appropriate district attorney, or the attorney general and law enforcement agencies.

(5) Upon request, provide assistance to any district attorney, the attorney general, or law enforcement agency investigating a violation of this Subtitle.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:120.36 — LA Code / Code revised-statutes / Title 47 / Section 120.36
Income tax checkoff; donation for political party
Status: in_force

A. Every individual who is not a member of the classified civil service 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 political party of his choice in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.

B. As used in this Section, the term "political party" shall have the same meaning as that ascribed to it in R.S. 18:441.

C. No donation made under the provisions hereof shall be invalid for want of an authentic act.

D. Upon receipt of any taxpayer's current year income tax return upon which the designation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount, after deducting twenty percent therefrom to defray the expenses of the Department of Revenue, to the state central committee of the political party designated, annually, on or before March first of the year following the year in which the tax return was filed.

Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:6104 — LA Code / Code revised-statutes / Title 47 / Section 6104
Child care expense tax credit
Status: in_force

A. There shall be a credit against Louisiana individual income tax for child care expenses in addition to the credit provided for such expenses in R.S. 47:297.4. Such credit shall be based upon the credit provided for such expenses in R.S. 47:297.4 and shall be based upon the quality rating of the child care facility which the child attends as follows:

Quality Rating of Child Care Percentage of the credit in

Facility R.S. 47:297.4

Five star 200%

Four star 150%

Three star 100%

Two star 50%

One star or nonparticipating

child care facility 0

B. Parents with multiple children shall calculate the credit of each child separately. In the event that a single child receives services in more than one child care facility in a single year, the facility with the highest quality rating shall be used to calculate the credit.

C. The credit shall be refundable or shall be carried forward as provided for in R.S. 47:297.4.

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

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

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. § 47:1033 — LA Code / Code revised-statutes / Title 47 / Section 1033
Gross receipts; interstate business
Status: in_force

A. As to business passing through, into or out of this state, the gross receipts of any such corporation exercising its franchises or charters in this state, for the purpose of this Subchapter, shall be determined as provided in Subsection B of this Section.

B. The gross receipts of such corporation over the whole extent of the mileage over which such business is done, within, through and without the state, shall be divided by the total number of miles over which such business is done to ascertain the average gross receipts per mile, and the gross receipts in this state shall be taken to be the average gross receipts per mile, multiplied by the number of miles over which such business is done in this state. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible.

Acts 1994, No. 35, §1, eff. July 1, 1994.
La. Rev. Stat. § 47:2323 — LA Code / Code revised-statutes / Title 47 / Section 2323
Criteria for determining fair market value; real and personal property; unoccupied residential immovable property
Status: in_force

A. The criteria for determining fair market value shall apply uniformly throughout the state. Uniform guidelines, procedures and rules and regulations as are necessary to implement said criteria shall be adopted by the Louisiana Tax Commission only after public hearings held pursuant to the Administrative Procedure Act.

B. Each assessor shall follow the uniform guidelines, procedures, and rules and regulations in determining the fair market value of all property subject to taxation within his respective parish or district. Any manual or manuals used by an assessor shall be subject to approval by the Louisiana Tax Commission or its successor agency.

C. Criteria.

The fair market value of real and personal property shall be determined by the following generally recognized appraisal procedures: the market approach, the cost approach, and/or the income approach.

(1) In utilizing the market approach, the assessor shall use an appraisal technique in which the market value estimate is predicated upon prices paid in actual market transactions and current listings.

(2) In utilizing the cost approach, the assessor shall use a method in which the value of a property is derived by estimating the replacement or reproduction cost of the improvements; deducting therefrom the estimated depreciation; and then adding the market value of the land, if any.

(3) In utilizing the income approach, the assessor shall use an appraisal technique in which the anticipated net income is capitalized to indicate the capital amount of the investment which produces the net income.

D. When performing a valuation of unoccupied residential immovable property held for sale by a juridical person prior to the initial occupancy of such property, the assessor may when considering the income approach to value consider factors such as the estimated sales price of the unoccupied immovable property, the estimated holding period needed to sell the property, expenses, including expenses incurred during the holding period, and the capitalization rate which includes the economic risks associated with the holding period. For purposes of this Section, the initial occupancy shall mean the first occupancy of the property by a natural person, as well as occupancy by a natural person after substantial modification has been made to the property.

E. When performing a valuation of any affordable rental housing property, the assessor shall not consider any of the following in determining fair market value:

(1) Income tax credits available to the property under Section 42 of the Internal Revenue Code.

(2) Below-market interest rate on financing obtained under the Home Investment Partnership Program under the Cranston-Gonzales National Affordable Housing Act, or the Federal Home Loan Bank Affordable Housing Program established pursuant to the Financial Institution Reform, Recovery, and Enforcement Act of 1989.

(3) Any other federal, state, or similar program intended to provide or finance affordable rental housing to persons of low or moderate income and requiring restricted occupancy and rental rates based on the income of the persons occupying such housing.

Added by Acts 1976, No. 705, §3, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 1044, §1; Acts 2016, No. 182, §1, eff. Jan. 1, 2017.
La. Rev. Stat. § 47:338.180 — LA Code / Code revised-statutes / Title 47 / Section 338.180
Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
Status: in_force

A. The Union Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one cent within the parish of Union.

B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax is authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.

C. The sales and use tax so levied shall be imposed by resolution of the Union Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Union Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.

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

E. The purpose of such tax shall be the operation, maintenance, additional construction, and any related corrections function of a parish detention facility.

Acts 1986, No. 645, §1; Acts 1988, 2nd Ex. Sess., No. 19, §1, eff. Oct. 27, 1988; Acts 1990, No. 840, §1; Redesignated from R.S. 33:2738.72 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:292.3 — LA Code / Code revised-statutes / Title 47 / Section 292.3
Special authority for the secretary with respect to certain military service in the uniformed services
Status: in_force

Notwithstanding any other provision of law to the contrary, the secretary may grant certain relief to persons in the uniformed services for service in the uniformed services as defined in R.S. 29:403(9) to the full extent of such relief granted by federal law.

Acts 2001, 2nd Ex. Sess., No. 6, §1, eff. Oct. 16, 2001.
La. Rev. Stat. § 47:332.28 — LA Code / Code revised-statutes / Title 47 / Section 332.28
Disposition of certain collections in Allen Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all 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 monies into the Allen Parish Capital Improvements Fund created pursuant to R.S. 47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S. 47:302.36.

Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.84 — LA Code / Code revised-statutes / Title 47 / Section 463.84
Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization
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 Most Worshipful Prince Hall Grand Lodge F & AM organization, hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.

B. The license plate shall be issued, upon application, to any member in good standing of the organization.

C. An annual royalty fee of twelve dollars and fifty cents for use of the organization's logo shall be collected from the applicant and forwarded to the organization for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463, and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.

D. The monies received from the royalty fees by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. Additionally, the monies may be used for the purchase of equipment and supplies for and the operation expenses of the youth camp known as Chicota Youth Camp. The organization shall be responsible for establishing and disbursing the funds for the scholarship program and for the disbursement of funds for Chicota Youth Camp.

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

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

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

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, 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 2001, No. 661, §1.
La. Rev. Stat. § 47:102 — LA Code / Code revised-statutes / Title 47 / Section 102
Corporation returns
Status: in_force

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

Amended by Acts 1950, No. 445, §1; Acts 1977, No. 329, §1.
La. Rev. Stat. § 47:2057 — LA Code / Code revised-statutes / Title 47 / Section 2057
Compensation; salary and expense fund
Status: in_force

The state tax collector for the city of New Orleans shall receive in addition to the salary of six thousand dollars per annum provided by Section 21 of Article 14 of the Constitution of the State of Louisiana*, for the year 1921 a sum of nine thousand dollars per annum, making a total salary of fifteen thousand dollars per annum to be paid to him in monthly installments, which said fifteen thousand dollars per annum salary shall include his salary of six thousand dollars as fixed by Section 21 of Article 14 of the Constitution of the State of Louisiana for the year 1921 and nine thousand dollars to be paid to him from the salary and expense fund of his office as hereinafter referred to.

There shall be in the office of the state tax collector for the city of New Orleans, a salary and expense fund, which shall be allowed each year for the state tax collector, for the payment of compensation for all services required of him by law and for the payment of clerical and all other expenses of his office, including the salaries of all deputies, in the sum of sixty-six thousand dollars per annum in addition to the amounts provided by Section 21 of Article XIV of the Constitution and required to be appropriated by the legislature. The state tax collector shall deposit into the salary and expense fund any amounts appropriated by the legislature to his office as required by Section 21 of Article XIV of the Constitution. He shall also deposit annually to his own salary and expense fund amounts fixed for his office by this and the preceding paragraph, which he shall deduct and withhold for that purpose from any funds collected by him and comprising any or all state, parish, school, levee district, and other taxes, including all special taxes collected by him and now required by law to be paid by him into the state treasury or to any authority designated by law to receive the same, which said amounts shall be credited by him to his salary and expense fund.

In the performance of all duties required and imposed upon him by law, the state tax collector is authorized to fix the compensation of his deputies and clerical force and to pay from the salary and expense fund provided in R.S. 47:1910 all the clerical and all other expenses, including his own salary and the salaries of all deputies and clerical assistants, and the premiums on bonds required of himself and any deputy in charge of public funds. All of the expenditures herein authorized shall be paid by the state tax collector by warrants or checks drawn upon the salary and expense fund created for his office.

The said state tax collector shall draw one-twelfth of all appropriations for his office monthly on his own warrants or checks and shall semi-monthly issue to employees and deputies warrants or checks for the amounts due them, which shall be drawn against and paid out of his salary and expense fund. For claims against and other expenses of said office, within the allowance above fixed, and to be charged to said allowance, he shall issue his warrants or checks, which shall be drawn against and paid out of the salary and expense fund in his custody.

The allowance of the state tax collector for the city of New Orleans for his salary, deputies, clerical force and assistants as fixed in this Section and other expenses of his office shall be drawn by him from his salary and expense fund, one-twelfth each month, provided that, except as authorized by the preceding paragraph, the allowances shall not be drawn unless the same is on deposit to the credit of the salary and expense fund; provided further, that if the salary and allowances of any month may not be drawn for the reason that the salary and expense fund has an insufficient amount, the deficit may be made up and drawn from any subsequent allowance.

Amended by Acts 1952, No. 255, §1; Acts 1954, No. 420, §1; Acts 1964, No. 342, §1; Acts 1965, No. 82, §1; Acts 1968, No. 438, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.

*Article 14, §21 of the 1921 Constitution was continued as a statute by Article XIV, §16(A)(10) of the 1974 Constitution, and was repealed by Acts 1975, No. 59, §1.
La. Rev. Stat. § 47:490.18 — LA Code / Code revised-statutes / Title 47 / Section 490.18
Military honor license plates for "Purple Heart" recipients
Status: in_force

A. The provisions of this Section shall be applicable to "Purple Heart" recipients.

B. Upon application of a "Purple Heart" recipient, the secretary shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The license plate shall bear a number prefixed by "PH". "PURPLE HEART" shall be printed under the number.

C. The secretary of the Department of Public Safety and Corrections shall change the design of the military honor license plate for "Purple Heart" recipients by enlarging the size of the "Purple Heart" medal on the license plate.

D. No fee shall be charged for the license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.

E. The secretary shall adopt rules to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.

F.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.

(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that a "Purple Heart" recipient holds more than one military honor license plate at the time the "Purple Heart" recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 140, §1, eff. June 12, 2008; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:201 — LA Code / Code revised-statutes / Title 47 / Section 201
Partnership informational return of income required; limitations on partner tax liability
Status: in_force

A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject to the income tax imposed by this Chapter, but a partnership shall be required to file an annual informational partnership return of income in accordance with R.S. 47:103(A)(2).

B. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

Amended by Acts 1958, No. 441, §1; Acts 1975, No. 459, §1; Acts 2021, No. 287, §1, eff. June 14, 2021.
La. Rev. Stat. § 47:287.441 — LA Code / Code revised-statutes / Title 47 / Section 287.441
Accounting periods, methods of accounting, and adjustments
Status: in_force

For purposes of determining the period in which to include items of gross income, determining the period in which deductions should be taken, and computing net income under this Part, a corporation shall use the same taxable year and the same method of accounting it is required to use for federal income tax purposes, including its inventory method and statutorily required accounting adjustments, unless otherwise provided in this Part.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:2286 — LA Code / Code revised-statutes / Title 47 / Section 2286
Actions to annul
Status: in_force

No tax sale shall be set aside except for a payment nullity, redemption nullity, or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall be brought in the district court of the parish in which the property is located. In addition, the action may be brought as a reconventional demand or an intervention in an action to quiet title under R.S. 47:2266 or as an intervention in a monition proceeding under R.S. 47:2271 through 2280.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:338.210 — LA Code / Code revised-statutes / Title 47 / Section 338.210
City of Bunkie; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of Bunkie may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee charged for such occupancy.

(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent, or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

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

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

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

D. Except as provided in Subsection C of this Section, the proceeds of the tax shall be deposited in the general fund of the city and shall be used solely for public purposes within the city.

Acts 2011, No. 230, §1, eff. June 27, 2011; Redesignated from R.S. 33:2740.18.5 pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 390, §1, eff. May 31, 2012.
La. Rev. Stat. § 47:1561 — LA Code / Code revised-statutes / Title 47 / Section 1561
Alternative remedies for the collection of taxes
Status: in_force

A. In addition to following any of the special remedies provided in the various chapters of this Subtitle, the collector may, in his discretion, proceed to enforce the collection of any taxes due under this Subtitle by means of any of the following alternative remedies or procedures:

(1) Assessment and distraint, as provided in R.S. 47:1562 through 1573.

(2) Summary court proceeding, as provided in R.S. 47:1574.

(3) Ordinary suit under the provisions of the general laws regulating actions for the enforcement of obligations before the Board of Tax Appeals or any court of competent jurisdiction.

(4) Demand in reconvention, or third party demand, in any court of competent jurisdiction or before the Board of Tax Appeals concerning collection of state taxes due, including any related interest, penalties, costs, and attorney fees due under applicable law.

B. The collector may choose which of these procedures he shall pursue in each case, and the counter-remedies and delays to which the taxpayer shall be entitled shall be only those which are not inconsistent with the proceeding initiated by the collector, provided that in every case the taxpayer shall be entitled to proceed under R.S. 47:1576 except under any of the following circumstances:

(1) After he has filed a petition with the Board of Tax Appeals for a redetermination of the assessment.

(2) When an assessment for the tax in question has become final.

(3) After the deadline to file an answer or defenses, after he has appeared in, or after he has filed any responsive pleading or defenses in any proceeding or suit involving the same tax obligation pending against him.

(4) When a third party demand for the same tax obligation is pending against him in a suit by the collector concerning collection of the same tax obligation.

C. The fact that the collector has initiated proceedings under the assessment and distraint procedure shall not preclude him from thereafter proceeding by summary or ordinary court proceedings for the enforcement of the same tax obligation.

Amended by Acts 1972, No. 566, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
La. Rev. Stat. § 47:9097 — LA Code / Code revised-statutes / Title 47 / Section 9097
Sports wagering distributor; permit; fees
Status: in_force

A.(1) The corporation may issue a sports wagering distributor permit to any suitable business or legal entity that markets, buys, sells, leases, services, or repairs sports wagering mechanisms in this state. No person shall market, buy, sell, lease, service, or repair a sports wagering mechanism without a valid permit.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, only distributors domiciled in Louisiana shall be issued a permit for the services of collection and repair of sports wagering mechanisms.

B. Any contract between the corporation and a sports wagering distributor shall provide for access to the corporation of any information maintained by the distributor for verification of compliance with this Chapter.

C. The initial application fee for a sports wagering distributor permit shall be five thousand dollars and shall be nonrefundable. The initial application fee shall be submitted to the corporation at the time of application.

D. The permit fee for a sports wagering distributor permit issued pursuant to this Section shall be two thousand five hundred dollars. The permit shall be for a term of five years. The permit fee shall be submitted to the corporation on the anniversary date of the issuance of the permit every five years. The first permit payment shall be submitted to the corporation at the time of application.

E. The corporation shall adopt written policies and rules to guarantee that multiple distributors and vendors shall contract with the operator to provide maximum opportunities for economic development.

Acts 2021, No. 80, §4, eff. July 1, 2021.