La. Rev. Stat. § 47:2330 — LA Code / Code revised-statutes / Title 47 / Section 2330
Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
Status: in_force

A. When the property owner files a report that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the assessing authority, there shall be imposed, in addition to any other penalties provided, a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate or in the same action for the collection of the tax.

B. When the property owner fails to file a report with the tax commission or any parish assessor and circumstances indicate that the failure to file was intentional, there shall be imposed in addition to any other penalties provided a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for as provided in Subsection A. Circumstances which indicate intentional failure to file a report shall include but shall not be limited to payment by the same taxpayer of ad valorem tax on the same property or property in the same class in a prior year or years, signature and return by the taxpayer or the taxpayer's agent of a return receipt which accompanied delivery by certified mail of the report of value of public service property, or return of such receipt accompanying any other request for report or notice of due date of a report by an assessor. The penalty shall be in addition to any other penalty provided by law.

Added by Acts 1976, No. 705, §10, eff. Aug. 4, 1976; Acts 1989, No. 553, §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. § 47:6004 — LA Code / Code revised-statutes / Title 47 / Section 6004
Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.
Status: repealed

NOTE: See Acts 2019, No. 202, re: applicability.
La. Rev. Stat. § 47:120.321 — LA Code / Code revised-statutes / Title 47 / Section 120.321
Income tax checkoff; Emerge Center for Communication, Behavior, and Development
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Emerge Center, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. For purposes of listing this donation option on the tax return, the donation authorized by this Section shall be referred to as the "Children's Therapeutic Services at the Emerge Center". The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to The Emerge Center, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

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

Acts 2015, No. 388, §1.

NOTE: See Acts 2015, No. 388, §2, re: applicability.
La. Rev. Stat. § 47:338.120 — LA Code / Code revised-statutes / Title 47 / Section 338.120
St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

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

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

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

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

Acts 1993, No. 839, §1; Redesignated from R.S. 33:2737.58 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1853 — LA Code / Code revised-statutes / Title 47 / Section 1853
Appraisal of public service properties
Status: in_force

A. In accordance with the provisions of this Section and Sections 1854 and 1855, the Louisiana Tax Commission shall, on or before September first of each calendar year, appraise, for taxation, public service properties based upon each company's report, as defined in Section 1852(A) and such other information as may be available to the Louisiana Tax Commission. In the absence of a report the Louisiana Tax Commission shall appraise the properties of any company failing to file such a report upon any information which the Louisiana Tax Commission, in its best judgment, deems sufficient.

B.(1) In appraising public service properties, the Louisiana Tax Commission shall:

(a) Employ all of the following nationally recognized techniques of appraisal, where applicable, to best determine fair market value:

(i) The market approach.

(ii) The cost approach.

(iii) The income approach.

(b) Assign such weight to each approach as is appropriate to best determine fair market value.

(2) However, all public service properties of the same nature and kind shall be appraised in the same manner. The appraised value of all lands owned by the company in this state shall be deducted from the total appraised value of the public service properties and shall be assessed by the Louisiana Tax Commission and shown as a separate item on the tax roll.

(3) The commission shall retain in the record of the appraisal the rationale for the determination of the appraisal approach utilized in the valuation.

C. All taxable immovable, major movable, and other movable public service properties of a company that is nonoperating or nonutility shall be appraised and assessed by the local tax assessor in the same manner and by the same standards as similar property in the parish in which it is located.

D. In no event, however, shall the Louisiana Tax Commission adopt schedules that reflect average life values of the property instead of appraising the individual companies.

E. The appraisal for the first year only shall be accomplished by the Louisiana Tax Commission through the use of an independent appraisal firm or firms qualified in the appraisal of public service properties.

Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 519, §1, eff. June 26, 1992; Acts 1993, No. 400, §2, eff. July 1, 1993; 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 2018, No. 591, §1.
La. Rev. Stat. § 47:818.1 — LA Code / Code revised-statutes / Title 47 / Section 818.1
Intent
Status: in_force

A. It is the intention of this Part to establish an efficient and effective tax collections and enforcement system adequate to substantially deter fuel tax evasion in order to better provide for the state's transportation needs and to facilitate the collection and administration of these taxes. It is further the intention of this Part to centralize the collection of the tax herein levied in the hands of those who originally dispose of gasoline and diesel fuels at the terminal rack.

B. All taxes levied under this Part, or imposed under any other part of this Chapter but collected under this Part, are imposed upon the ultimate consumer but are precollected as prescribed in this Part. The levies and assessments imposed on the licensees are imposed on them as agents of this state for the collection of the tax. The taxes levied herein shall be collected and paid at those times, in the manner, and by those persons specified in this Chapter.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:1707.1 — LA Code / Code revised-statutes / Title 47 / Section 1707.1
Agricultural byproducts
Status: in_force

For the purpose of Section 21(C)(11) of Article VII of the Constitution of Louisiana, the phrase "agricultural products while owned by the producer" shall include standing timber and the right to cut and use standing timber, whether held by the owner of the land or any other person.

Acts 1997, No. 699, §1, eff. July 7, 1997.
La. Rev. Stat. § 47:1672 — LA Code / Code revised-statutes / Title 47 / Section 1672
Payment of taxes by receivers, referees, trustees or liquidators
Status: in_force

A. All receivers, referees, trustees or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all state and local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act, to the State of Louisiana or its subdivisions or municipalities.

B. Such receivers, referees, trustees or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.

C. If the assets of any partnership, association or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of revenue of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.

Amended by Acts 1972, No. 378, §1.
La. Rev. Stat. § 47:482 — LA Code / Code revised-statutes / Title 47 / Section 482
Interchange trailers and semi-trailers
Status: in_force

Any trailer or semi-trailer which is duly registered in any state other than the state of Louisiana, may be operated upon the public highways of this state without registration or license, in the transportation of interstate and intrastate freight on the same trailer or semi-trailer, provided such trailer or semi-trailer is being used in interchange and adequate records are on file to verify such interchange; and provided further that the power unit pulling such trailer is duly licensed and registered in the state of Louisiana.

Added by Acts 1958, No. 281, §1.
La. Rev. Stat. § 47:820.2 — LA Code / Code revised-statutes / Title 47 / Section 820.2
Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account
Status: in_force

A.(1) In addition to the requirements of Article VII, Section 27 of the Constitution of Louisiana concerning the depositing, crediting, use, or pledging of the avails of the taxes levied on gasoline and motor fuels and on special fuels, the portion of the full amount of taxes collected pursuant to R.S. 47:820.1, which are "excess revenues" as that term is defined in Section 27, shall be credited to the Transportation Infrastructure Model for Economic Development Account hereafter, "the account", which the treasurer is hereby directed to create within the Transportation Trust Fund in the state treasury. Monies in the account shall be used solely to fund the Transportation Infrastructure Model for Economic Development program through the Department of Transportation and Development as provided for in this Section.

(2) Unless there are insufficient monies in the Bond Security and Redemption Fund from all other sources to pay principal, interest, and premium, if any, on full faith and credit obligations, the treasurer is hereby directed to transfer that portion of the proceeds from the tax collected pursuant to R.S. 47:820.1 and pursuant to other provisions which levy a tax on gasoline and motor fuels and special fuels which has been deposited in the Bond Security and Redemption Fund as required by Article VII, Section 27(A) of the Constitution of Louisiana, as follows:

(a) In the case of the tax collected pursuant to R.S. 47:820.1, to the account.

(b) In the case of the tax collected pursuant to other provisions of law, as required by the provisions of Article VII, Section 27 of the Constitution of Louisiana.

(3) Monies in the account shall be invested as provided by law. Unencumbered or unexpended balances at the end of each fiscal year shall remain to the credit of the account. Any amounts earned through investment of the monies in the account shall remain to the credit of the account and shall not revert to the state general fund. In addition to the provisions in Subsection C of this Section, the collections of the tax levied by R.S. 47:820.1 and the monies in the account may be used for the payment of obligations incurred or to support any pledge made by the State Bond Commission relative to bonds issued or debt incurred by it as provided in Article VII, Section 27 of the Constitution of Louisiana, but only for the purposes and projects specified in Subsection B of this Section.

B.(1) Except as provided in Subsection C of this Section, the collections of the tax levied by R.S. 47:820.1 in the account shall be used, and the bonds issued by the State Bond Commission pursuant to Article VII, Section 27(C) shall be issued, solely and exclusively for the following projects and in the following amounts:

Expenditures

(a) Highway Projects

US 171 - Lake Charles to Shreveport $415 million

US 165 - I-10 to Alexandria to Monroe to

Bastrop and thence on US Highway

425 from Bastrop to the Arkansas Line 492 million

US 90 - Morgan City to Houma 256 million

US 167 - Alex.-Ruston to Arkansas Line 389 million

LA 3241 - I-12 to Bush (Bogalusa) 52 million

Jefferson Parish West Bank Expressway

(Avenue D to Ames Blvd.) 33.2 million

New Orleans Tchoupitoulas Street Corridor 55 million

Earhart Blvd. (Orleans Parish Line to Loyola

Avenue) 20 million

West Napoleon (Jefferson Parish/City of Kenner) 53 million

Baton Rouge to Monroe:

LA 15 - Natchez, Miss. to Chase 66 million

US 61 - Thompson Creek to Miss. Line 29 million

(b) Bridges

New Mississippi River Bridge at St. Francisville

(Connection to US 61) 150 million

Huey P. Long Bridge (widen to six lanes) 220 million

New Florida Ave. Bridge over Industrial Canal 129 million

(c) Port of New Orleans 100.0 million

(d) New Orleans International Airport 75.0 million

(e) The Louisiana Highway 3241 project from Interstate 12 to Bush listed in Subparagraph (a) of this Paragraph shall be constructed as a four-lane or more highway.

(2) However, the Department of Transportation and Development is hereby authorized to revise these expenditure amounts annually and shall appear before the House and Senate Committees on Transportation, Highways and Public Works annually to inform the committees of such revisions.

(3) Any other provisions of law notwithstanding:

(a) Nothing in this Part shall in any way increase the existing mileage included in the state highway system.

(b) The projects provided for in Paragraph (1) of this Subsection shall be funded whether or not they are included in the capital outlay bill for a fiscal year.

(c) Any project provided for in Paragraph (1) of this Subsection which has been completed by the Department of Transportation and Development as of June 10, 1998, shall not receive any additional monies from the imposition of this tax.

(d) In order to expedite the completion of the West Napoleon project listed in Paragraph (1) of this Subsection, the state is authorized to enter into a cooperative endeavor agreement with both the city of Kenner and the parish of Jefferson for the advancement and repayment of funding, and the construction and completion of the West Napoleon project:

(i) For the construction of that portion of the West Napoleon project within the jurisdictional limits of the city of Kenner, the parties to the cooperative endeavor agreement shall be the state, the city of Kenner and the parish of Jefferson.

(ii) For the construction of that portion of the West Napoleon project within the unincorporated portion of Jefferson Parish, the parties to the cooperative endeavor agreement shall be the state and the parish of Jefferson.

(iii) The parish of Jefferson shall be the project manager under any such cooperative endeavor agreement for all portions of the West Napoleon project and all funds advanced by the parish of Jefferson pursuant hereto shall fall within the definition of state tax supported debt, as that term is used in R.S. 39:1367.

C. Monies in the Transportation Infrastructure Model for Economic Development Account not needed for the payment of principal, interest, or premium, if any, or other charges related to the issuance of bonds by the State Bond Commission may be appropriated and used for purposes not inconsistent with the Transportation Trust Fund. Any such appropriations shall be made before January 1, 1994. The total of any such appropriations made shall not exceed one hundred sixty million dollars in the aggregate. All such appropriations made for Transportation Trust Fund projects and purposes other than those provided for in Subsection B of this Section shall be considered interfund borrowing and shall be returned to the credit of the account no later than June 30, 2010.

D.(1) Each year, beginning with the fiscal year commencing in 1989, the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each submit to the legislature a program of construction to be commenced in the ensuing fiscal year, which shall be based upon the anticipated revenues to be appropriated by the legislature and listed in an order of priority of the projects herein.

(2) The Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board also shall each provide to the legislature annually an additional list of projects proposed to be commenced within the ensuing four years which are in various stages of planning and preparation. This list shall be subject to change by the department and the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board until the department and each of the boards finally approve each project for construction.

(3) Prior to the convening of each regular session of the legislature, the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each prepare and shall furnish the project construction list to the Joint Legislative Committee on Transportation, Highways and Public Works which shall hold a public hearing or hearings for the purpose of reviewing priorities for the coming fiscal year. Subsequent to the committee hearing and prior to the convening of the regular session, the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each prepare the final construction program for the coming fiscal year for submission to the legislature. When this final construction program is presented to the legislature for funding for the coming fiscal year, any project which the legislature determines is not in the proper order of priority may be deleted by the legislature. However, the legislature shall not add any projects to this final construction program nor shall the legislature make substitutions for projects which have been removed.

(4) No construction project herein shall be undertaken by the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board except those included in the priority listing for that fiscal year. The legislative auditor or a certified public accountant shall conduct a biennial audit of the Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board pursuant to R.S. 24:513(A) and shall issue and distribute all audit reports pursuant to R.S. 24:516(A). However, at the request of either board, there shall be an annual audit of such board.

(5) The projects planned for the year for which appropriations have been made shall be commenced in that year; however, if a project cannot be commenced within the year for which it is planned, the secretary of the Department of Transportation and Development, or the boards, whichever is appropriate, shall file with the project records a public statement as to the factors causing the delay, and the next priority project be substituted therefor. When the delaying factors have been overcome, the delayed project shall be placed in the highest priority for the next ensuing fiscal year. Funds allocated for each construction project shall remain so allocated until the project is completed and the project costs are liquidated.

E. Any monies allocated for any project as specified in Subparagraphs (B)(1)(a) and (b) of this Section not needed for such project may be reallocated for the completion of any other project or projects specified. Any monies not needed for the completion of such projects shall be used for purposes not inconsistent with the Transportation Trust Fund.

Acts 1989, 1st. Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 1989, 2nd Ex. Sess., No. 11, §1, eff. Jan. 1, 1990; Acts 1991, No. 875, §1; Acts 1998, No. 64, §1; Acts 1999, No. 658, §1; Acts 2002, 1st Ex. Sess., No. 151, §2, eff. April 24, 2002; Acts 2004, No. 129, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:1968 — LA Code / Code revised-statutes / Title 47 / Section 1968
Listing and assessing of bank stock; place
Status: in_force

The shares shall be assessed at the per centum of their valuation made by the assessing authorities to the shareholders at the domicile or location of the bank, banking company, firm, association or corporation, who appear as such upon the books, regardless of the domicile of the shareholders and regardless of any transfer not registered or entered upon its books. When any bank, banking company, firm, association or corporation engaged in the banking business operates a branch bank or banks, banking office or banking offices in any parish or parishes other than the parish of its legal domicile, its assessment shall be divided for state and local purposes, and the number of shares, or fractions thereof, to be assessed in each parish in which such bank and its branches are maintained shall be determined by the proportion which the capital stock assigned to each bank and branch of such bank shall bear to the whole capital stock; provided that in the event, for any reason it should be held by the courts that any portion of this Section is unconstitutional, such invalidity shall not affect the enforcement of the remainder of this Section, and all such banks shall then be assessed at the location or domicile of the main bank in the same manner as banks without branches for current and back taxes.

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. § 47:2451 — LA Code / Code revised-statutes / Title 47 / Section 2451
Claims and suits for refund
Status: in_force

A. Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following:

(1) Within fifteen months from the time the erroneous payment or overpayment was made by the taxpayer.

(2) Within six months after the judgment of the highest court in which any succession contest between the heirs and legatees becomes final.

(3) Within six months after a payment of federal estate tax, as to which tax a credit was allowed under the United States Internal Revenue Code for death taxes paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court for such refund becomes final, whichever is later.

(4) Within ninety days after filing an amended federal estate tax return if the credit allowed for death taxes paid to the state of Louisiana was reduced from the federal estate tax return filed immediately prior to the amended return.

B. In the event the claim is denied, the aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625.

C. The state treasurer shall pay any amount recovered out of the general fund.

Added by Acts 1965, No. 75, §1. Amended by Acts 1979, No. 573, §1; Acts 1989, No. 266, §1; Acts 1997, No. 658, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2010, No. 175, §5.

NOTE: SEE ACTS 1989, NO. 266, §2.
La. Rev. Stat. § 47:509 — LA Code / Code revised-statutes / Title 47 / Section 509
Transfer of certain registration certificates
Status: in_force

A. Whenever the title or interest of any person in or to a vehicle (except trucks, tandem trucks, semitrailers, tandem semitrailers, trailers, and busses or passenger coaches, registered under the provisions of this Chapter) is transferred or assigned, the registration of such vehicle, together with the number plates originally assigned thereto, shall be transferred to the transferee or assignee thereof upon the surrender of the former's registration certificate, or upon proof satisfactory to the commissioner of the transfer thereof; the number plate or plates originally assigned to the vehicle must remain attached thereto until the end of the current registration year. The transferee, before operating or permitting the operation of such motor vehicle upon a highway, shall apply and obtain the registration thereof, as upon original registration, except as herein otherwise provided. In the case of a transfer or assignment of the title or interest of an owner in and to a vehicle, the registration thereof shall be suspended and the vehicle shall not be operated upon the highways unless the new owner obtains a transfer or registration in accordance with the provisions hereof. The Commissioner of the Division of State Police may issue to proper persons, under such rules and regulations as he shall provide, a temporary permit for the operation of such vehicle upon the highways.

B.(1) Whenever the title or interest of any person in or to a truck, tandem truck, semitrailer, tandem semitrailer, trailer, and bus or passenger coach, registered and licensed under the provisions of this Chapter, other than as provided in Paragraphs (2) through (5) of this Subsection, is transferred or assigned, the owner shall transfer the registration certificate and license plate thereof.

(2) Whenever a truck, tandem truck, semitrailer, trailer, and bus or passenger coach, registered under the provisions of this Chapter, for which a license in excess of $10.00 has been paid, is destroyed or permanently withdrawn from service and replaced by a like vehicle to be similarly used, the registered owner may transfer the registration and license plate from the vehicle destroyed or withdrawn from service to the vehicle replacing it, by complying with Paragraphs (3) and (4) of this Subsection.

(3) To effect such transfer and registration the owner of the vehicle shall pay a total registration transfer fee of three dollars. Such fee shall cover only the transfer of said registration. Where applicable the transferee shall submit an affidavit showing the fact of destruction or withdrawal from service, and surrender the registration certificate therefor to the commissioner. No plate shall be used by the owner until the use thereof on a vehicle other than that for which it was originally issued has been approved by the commissioner.

(4) If the weight of the replacement vehicle being registered under this Subsection exceeds the weight of the vehicle destroyed or withdrawn from service, a new license plate shall be purchased for the replacement vehicle. The commissioner shall, upon surrender of the old license plate, allow credit for the amount paid therefor, against the registration fee for the replacement vehicle.

(5) Whenever the title or interest of any person in or to a truck, tandem truck, semitrailer, tandem semitrailer, trailer, vehicle used for the transport of forest products, and bus or passenger coach, registered under the provisions of this Chapter as a common or contract vehicle, is transferred or assigned, the owner shall retain the registration and license plate thereof and the same may be used as the registration certificate and licensing plate of another vehicle of the same classification or surrendered to the commissioner under such rules and regulations as may be promulgated by the commissioner. No such registration certificate or license plate shall be used by the owner until the use thereof on a vehicle other than that for which it was originally issued has been approved by the commissioner.

C. Repealed by Acts 1958, No. 403, §2.

Amended by Acts 1952, No. 86, §1; Acts 1958, No. 403, §1; Acts 1977, No. 420, §1, eff. July 1, 1977; Acts 1985, No. 79, §1.
La. Rev. Stat. § 47:302.29 — LA Code / Code revised-statutes / Title 47 / Section 302.29
Disposition of certain collections in East Baton Rouge Parish
Status: in_force

A. Except as provided in R.S. 47:302.50, the avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in East Baton Rouge 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 "East Baton Rouge Parish Community Improvement Fund".

B. The monies in the East Baton Rouge Parish Community Improvement Fund shall be subject to an annual appropriation of the legislature. Fifty percent of the monies in the fund shall be used for urban mass transit in East Baton Rouge Parish and fifty percent of the monies in the fund shall be used for the Research Park Corporation domiciled in East Baton Rouge Parish. The funds allocated herein for urban mass transit shall not be used to displace, replace, or supplant funds previously appropriated or otherwise used for this purpose. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:9017 — LA Code / Code revised-statutes / Title 47 / Section 9017
Appeals; judicial review
Status: in_force

A. Any retailer, vendor, or applicant for a retailer or vendor contract aggrieved by an action of the president of the corporation may appeal that decision to the board within ten days of the decision of the president in accordance with the regulations of the board.

B. All appeals before the board shall be decided within five days after conclusion of the hearing.

C. Any person aggrieved by a decision of the board may appeal the decision to the district court of the parish in which the corporation is domiciled within ten days of the date of the decision of the board.

D. The district court shall hear appeals from the board and based upon the record of the board proceedings may reverse the decision of the board only if the appellant proves the decision to be:

(1) Clearly erroneous;

(2) Arbitrary and capricious;

(3) Procured by fraud;

(4) A result of substantial misconduct by the board, or a member thereof; or

(5) Contrary to the federal or state constitution or the provision of this Subtitle.

E. The district court may remand an appeal to the board to conduct further hearings necessary to adjudicate the appeal.

F. Any person who appeals the award of a major lottery procurement for the supply of a lottery ticket or an on-line lottery system shall be liable for all costs of appeal and defense in the event the appeal is denied or the contract award upheld. Costs of appeal and defense shall specifically include but not be limited to court costs, bond, legal fees, and loss of income to the corporation resulting from institution of the appeal if, upon the motion of the corporation, the court finds the appeal to have been frivolous.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 198, §1, eff. June 1, 1993.
La. Rev. Stat. § 47:463.4.2 — LA Code / Code revised-statutes / Title 47 / Section 463.4.2
Persons with mobility impairments; motor fuel service price
Status: in_force

A.(1) "Driver with a mobility impairment" shall mean a person with a mobility impairment as defined in R.S. 47:463.4(E) who utilizes a parking card or a vehicle bearing a special plate to obtain accessible parking privileges as defined by R.S. 47:463.4 or 463.4.1.

(2) "Pump" means a device used to dispense motor fuel for sale at retail.

(3) "Refueling service" means the service of pumping motor vehicle fuel into the fuel tank of a motor vehicle.

B. A motor fuel dealer shall have an employee dispense motor fuel into a motor vehicle from a full-service pump at the same price as the motor fuel dealer charges the general public for the same grade of motor fuel dispensed from a self-service pump, if all of the following apply:

(1) The motor vehicle displays special registration plates or parking cards which identify the vehicle as one used by a driver with a mobility impairment.

(2) The driver of the motor vehicle asks the dealer or his employees for the same price as charged for motor fuel dispensed from a self-service pump.

(3) The motor fuel dealer sells motor fuel at retail from both full-service and self-service pumps.

(4) After January 1, 1995, the person with a mobility impairment produces either a pictured identification card as determined by R.S. 47:463.4(J) or a temporary parking card as determined by R.S. 47:463.4.1.

C.(1) A person who is a dealer or responsible managing individual who sets or implements service policy of a station or facility that dispenses motor fuel to the general public, or is an employee acting independently against established service policy and who violates Subsection B of this Section, commits an offense which will result in a civil fine of not more than one hundred dollars, and will be collected by the appropriate attorney of any political subdivision as shall be designated by the governing body of such subdivision.

(2) Penalties for misuse and allowing for misuse of parking cards and specially licensed vehicles for parking privileges shall apply to misuse and allowing for misuse of the privileges granted by this Section.

Acts 1991, No. 884, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:120.37 — LA Code / Code revised-statutes / Title 47 / Section 120.37
Refund designation on tax form
Status: in_force

A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the designation to donate all or any portion of the total amount of tax refund shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue.

B. Except as provided in R.S. 47:120.131 and 120.141, when the total amount of tax refunds donated to any donee is less than ten thousand dollars per year for two consecutive years, designation of such donee shall be removed from the income tax form.

C. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the amount of the donations received by the secretary, less twenty percent credited to the department's expenses to defray administrative and printing expenses, shall be disbursed to the designated donee before March first of the year following the year in which the tax return was filed. Following the initial disbursement of monies, the secretary shall quarterly disburse monies to the designated donees. The provisions of this Subsection shall supercede any other provision of law in this Title 47 to the contrary.

D. The provisions of this Section shall be applicable to all existing and future refund donations as provided for in Chapter 1 of Subtitle II of this Title and shall supercede any provision of law to the contrary in this Title.

Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2; Acts 2012, No. 7, §1, eff. June 30, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016; Acts 2020, No. 33, §1.
La. Rev. Stat. § 47:302.1 — LA Code / Code revised-statutes / Title 47 / Section 302.1
Exemptions from lease or rental tax, helicopters
Status: in_force

A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or used through a transaction entitled lease, rental, lease-purchase, or any similar name which for purposes other than sales taxation might be considered a conditional sale contract or a transaction in lieu of sale, such acquisition or use shall be deemed to be a sale for state and local sales tax purposes.

B. The tax due on such transactions shall be payable in equal monthly installments over the term of the lease, rental, or lease-purchase contract.

Acts 1984, No. 353, §1, eff. July 2, 1984.
La. Rev. Stat. § 47:818.62 — LA Code / Code revised-statutes / Title 47 / Section 818.62
Motor fuel dispensing machines; requirements
Status: in_force

A. The advertised price of motor fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".

B. Each machine through which motor fuels are dispensed shall have clearly displayed on it only one sign that refers to taxes, and it shall state "ABOVE PRICE INCLUDES ALL APPLICABLE LOCAL, STATE, AND FEDERAL TAXES."

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:716 — LA Code / Code revised-statutes / Title 47 / Section 716
Exclusions and exemptions; certain sales to operators of interstate aircraft
Status: in_force

A dealer who has furnished bond as required by this Part, may make sales of gasoline or motor fuel without payment of the tax levied by this Part to another dealer who has likewise so furnished bond and who operates aircraft in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or other federal governmental board or agency having similar authority; provided that such other dealer purchasing the gasoline or motor fuel shall be liable for the tax levied by this Part to the same extent and in the same manner as if he had been the original dealer of the gasoline or motor fuel; provided further, that monthly statements of such sales and purchases shall be made by such dealers on forms furnished by the secretary; these statements shall be filed at the same time as other monthly statements required by this Part.

Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:1972 — LA Code / Code revised-statutes / Title 47 / Section 1972
Listing and assessing of bank stock and real estate; report by official
Status: in_force

The president, vice-president, cashier or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business shall furnish to the assessor, on or before the fifteenth day of February of each and every year, a complete sworn list of those who are carried on its books as shareholders.

Any president, vice-president, cashier, or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business who fails or refuses to comply with any of the above provisions shall be fined not less than fifty dollars nor more than five hundred dollars or imprisoned for not less than thirty days, nor more than one year.

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. § 47:777 — LA Code / Code revised-statutes / Title 47 / Section 777
Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
Status: in_force

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

When bond has been furnished by the dealer, the surety on said bond may be joined in said rule with the dealer and condemned in solido for the amount of the tax, interest, penalties, attorneys' fees and costs.
La. Rev. Stat. § 47:9060 — LA Code / Code revised-statutes / Title 47 / Section 9060
Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or deposit of security; liquidated damages; laws governing contracts
Status: in_force

A. The corporation may purchase, lease, or lease-purchase such goods or services as are necessary for effectuating the purposes of this Subtitle. Major procurements which are leases, purchases, and lease-purchases shall be reported to the Joint Legislative Committee on the Budget as required by this Subtitle. The corporation shall not contract with any person or entity for the total operation and administration of the state lottery, but it may make procurements which integrate functions such as lottery game design, lottery ticket distribution to retailers, supply of goods and services, and advertising. In all procurement decisions, the corporation shall take into account the particularly sensitive nature of the state lottery and shall act to promote and ensure security, honesty, fairness, and integrity in the operation and administration of the lottery and the objectives of raising net proceeds for the benefit of the public.

B. The corporation shall investigate the financial responsibility, security, and integrity of any lottery system vendor who submits a bid, proposal, or offer as part of a major procurement. At the time of submitting such bid, proposal, or offer to the corporation, the corporation may require the following items:

(1) A disclosure of the vendor's name and address and, as applicable, the name and address of the following:

(a) If the vendor is a corporation, the officers, directors, and each stockholder in such corporation; however, in the case of owners of equity securities of a publicly traded corporation, only the names and addresses of those known to the corporation to own beneficially five percent or more of such securities need be disclosed.

(b) If the vendor is a trust, the trustee and all persons entitled to receive income or benefit from the trust.

(c) If the vendor is an association, the members, officers, and directors.

(d) If the vendor is a partnership or joint venture, all of the general partners, limited partners, or joint venturers.

(2) A disclosure of all the states and jurisdictions in which the vendor does business, and the nature of the business for each such state or jurisdiction.

(3) A disclosure of all the states and jurisdictions in which the vendor has contracts to supply gaming goods or services, including but not limited to lottery goods and services, and the nature of the goods or services involved for each such state or jurisdiction.

(4) A disclosure of all the states and jurisdictions in which the vendor has applied for, has sought renewal of, has received, has been denied, has pending, or has had revoked a gaming license of any kind, or had fines or penalties assessed their license, contract, or operation, and the disposition of such in each such state or jurisdiction. If any lottery or gaming license or contract has been revoked or has not been renewed or any lottery or gaming license or application has been either denied or is pending and has remained pending for more than six months, all of the facts and circumstances underlying the failure to receive such a license shall be disclosed.

(5) A disclosure of the details of any finding of plea, conviction, or adjudication for guilt, in a state or federal court, of the vendor for any felony or any other criminal offense other than a traffic violation.

(6) A disclosure of the details of any bankruptcy, insolvency, reorganization, corporate or individual purchase or takeover of another corporation, including bonded indebtedness, or any pending litigation of the vendor.

(7) Such additional disclosures and information as the corporation may determine to be appropriate for the procurement involved. If the vendor subcontracts any substantial portion of the work to be performed under the contract to a subcontractor, the vendor shall disclose all of the information required by this Subsection for the subcontractor as if the subcontractor were itself a vendor.

C. The corporation shall not enter into a contract for a procurement with any lottery system vendor who has not complied with the disclosure requirements described in Subsection B of this Section, and any contract with such a vendor is unenforceable. Any contract with a vendor who does not comply with such requirements for periodically updating such disclosures during the tenure of contract as may be specified in such contract shall be terminated by the corporation. The provision of this Section shall be construed broadly and liberally to achieve the ends of full disclosure of all information necessary to allow for a full and complete evaluation by the corporation of the competence, integrity, background, and character of vendors for major procurements.

D.(1) A contract shall not be entered into with any vendor who has been found guilty of a felony related to the security or integrity of the lottery in this or any other jurisdiction.

(2) A contract shall not be entered into with any vendor who has not first obtained a signed tax clearance from the secretary of the Department of Revenue indicating that the vendor is current in filing all applicable tax returns and in payment of all taxes, interest and penalties owed to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes.

E. Each vendor shall, at the execution of the contract with the corporation, post a performance bond or letter of credit from a bank acceptable to the corporation, in an amount established by the corporation. In lieu of the bond, a vendor may, to assure the faithful performance of its obligations, deposit and maintain with the corporation securities that are interest bearing or accruing and that are rated in one of the three highest classifications by an established nationally recognized investment rating service. Securities eligible under this Subsection are limited to:

(1) Certificates of deposit issued by solvent banks or savings associations approved by the corporation and which are organized and existing under the laws of this state or under the laws of the United States.

(2) United States bonds, notes, and bills for which the full faith and credit of the government of the United States is pledged for the payment of principal and interest.

(3) Corporate bonds approved by the corporation. The corporation which issued the bonds shall not be an affiliate or subsidiary of the depositor. Such securities shall be held in trust.

F. Every contract entered into by the corporation pursuant to this Section shall contain a provision for payment of liquidated damages to the corporation for any breach of contract by the vendor.

G. Each vendor shall be qualified to do business in this state and shall file appropriate tax returns as provided by the laws of this state. All contracts under this Section shall be governed by the laws of this state.

H. No member of the legislature individually, nor any corporation, partnership, or other legal entity in which he has an ownership interest of ten percent or more shall be a vendor.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 674, §1; Acts 2001, No. 716, §1, eff. July 1, 2001.
La. Rev. Stat. § 47:1524 — LA Code / Code revised-statutes / Title 47 / Section 1524
Tax credit registry; requirements; limitations
Status: in_force

A. Purpose. The intent of this Section is to provide for a centralized registration and recordation system for transferable tax credits granted, issued, and authorized by the state of Louisiana. The provisions of this Section shall be known and cited as the "Louisiana Tax Credit Registry Act".

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

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

(2) "Identification number" means a unique identifying number that shall be assigned to each tax credit certificate registered in the registry. A tax credit's identification number shall remain associated with the tax credit from the time the credit is originally entered into the registry through any claim, transfer, or refund associated with the credit, until such time as the tax credit is fully redeemed.

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

(4) "Tax credit" means any transferable tax credit granted, issued, and authorized by the state applied against taxes collected by the department.

(5) "Tax credit certificate" means any document granting tax credits issued by a state agency administering a tax credit program, including but not limited to tax credit certification letters which shall include the name of the individual or entity issued the tax credit, the amount of the tax credit, and any other identifying information regarding the tax credit.

(6) "Transfer" means an assignment, disposition, transfer, or allocation of tax credits.

(7) "Transferee" means an individual or entity that receives a transfer of tax credits.

(8) "Transferor" means an individual or entity that makes a transfer of tax credits.

C. Administration. (1) There is hereby established a central tax credit registry, hereinafter referred to as "registry", within the department for the registration and recordation of tax credits granted, issued, and authorized by the state and any subsequent transfers.

(2) Beginning January 1, 2014, all state agencies issuing tax credits to be applied against taxes collected by the department shall promptly send a copy of any newly granted, issued, or authorized tax credit certificates to the department. Upon receipt of this information, the department shall assign an identifying number to each tax credit, and shall record the tax credit into the registry along with the name of the individual or entity issued the tax credit, the amount of the tax credit, and any other information deemed necessary by the secretary.

(3) Any state agency that issues or authorizes tax credits shall remit an electronic report on forms prescribed by the secretary no later than January 31, 2014, of all tax credit certificates issued prior to January 1, 2014. The department shall endeavor to record all tax credit transfers which occurred prior to January 1, 2014, into the registry.

D. Transfers. (1) Joint notice from the transferor and the transferee of all tax credit transfers shall be submitted to the department, including additional information that the secretary deems necessary and appropriate. Upon receipt of the applicable tax credit information, the department shall record the transfer of the tax credit by recording the applicable identification numbers, the name of the transferor and transferee, the amount of the tax credits being transferred, and any other information deemed necessary by the secretary.

(2) Notwithstanding any other provision of law to the contrary, no issuance, sale, or transfer of tax credits after January 1, 2014, shall be effective as between the transferor and transferee, or as to third parties or the department until it has been recorded in the registry.

(3) Repealed by Acts 2015, No. 129, §3, eff. Jan. 1, 2016.

E. Disallowance and recapture of tax credits. (1) A tax credit shall be disallowed and recaptured if the department or state agency issuing the tax credit finds that an individual or entity obtained a tax credit in violation of the provisions of the statute authorizing issuance of the tax credit, including but not limited to fraud or misrepresentation. Any tax credit previously granted to an individual or entity but later disallowed may be recovered by the secretary pursuant to the provisions of R.S. 47:1561. The provisions of this Subsection are in addition to and shall not limit the authority of the secretary of the department to assess, collect, or recapture under any other provision of law.

(2) If the transferor of a tax credit did not have the right to claim or use the tax credit at the time of the transfer, the transferee's recourse shall be against the transferor, as provided by agreement of the parties. The department shall warrant the validity of the information recorded in the registry for credits issued after January 1, 2014. A good faith transferee, as determined by the department at the time of transfer, that relied on the validity of the credits recorded in the registry shall not be subject to the provisions of this Subsection. For purposes of this Subsection, "good faith" shall mean honesty in fact and the observance of reasonable commercial standards of fair dealing.

(3) Notwithstanding any other provision of law, the department may recapture any amounts and other damages from any individual or entity determined not to be in good faith as provided for in Paragraph (2) of this Subsection.

F. Prescription. (1) In case of disputed title to tax credits, prescription against assessment shall be suspended by any of the following:

(a) The filing of a summary proceeding in any state or federal court.

(b) A written agreement between all interested taxpayers and the secretary.

(c) The filing of any pleading, either by the secretary or any taxpayer, with the Board of Tax Appeals.

(2) Prescription shall begin to run again upon the issuance of a final administrative decision or a judgment that has become final and nonappealable.

G. Registry access. Information contained in the registry and in the possession of the department regarding the ownership of tax credits, all transfers of tax credits, and the amount of tax credits shall be deemed privileged and confidential under the provisions of R.S. 47:1508 and shall not be available to the public; however, the provisions of this Subsection shall not be construed to prevent information relative to the entity or individual initially issued the tax credit, the initial amount of the tax credit, and any information regarding any transfer of the tax credit from being released to the public pursuant to a public records request submitted to the state agency administering the tax credit program pursuant to the Public Records Law, R.S. 44:1 et seq. The data compiled in the registry shall be available for cross-referencing by other state agencies; however, state agencies shall apply to the department for access to the registry and shall be subject to any permissions, restrictions, and conditions as determined by the department. Upon application by a transferor, on a form prescribed by the secretary, the department shall provide information sufficient to certify the transferor is the record owner of tax credits issued on or after January 1, 2014, which are registered in the transferor's name in the registry. The secretary shall prescribe the application required by the provisions of this Subsection to be submitted by a transferor to certify the record owner of tax credits.

H. Rules. The secretary of the department may promulgate rules and regulations in accordance with the Administrative Procedure Act as may be necessary to implement the provisions of this Section.

Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2015, No. 129, §§1, 3, eff. Jan. 1, 2016; Acts 2015, No. 144, §1, special eff. date.
La. Rev. Stat. § 47:209 — LA Code / Code revised-statutes / Title 47 / Section 209
Nonrecognition of gain or loss on contribution
Status: in_force

No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of property to the partnership in exchange for an interest in the partnership.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:53 — LA Code / Code revised-statutes / Title 47 / Section 53
Exclusion from gross income; income from carriage on high seas
Status: in_force

Income received by a corporation, company, firm, domestic or foreign, or by an individual, resident or non-resident, actively and primarily engaged in the business of operating steamships, from the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, or from the rental of boats and ships used in the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, shall not be included in gross income and shall be exempt from taxation under this Chapter.
La. Rev. Stat. § 47:537 — LA Code / Code revised-statutes / Title 47 / Section 537
Penalty for violations
Status: in_force

Every person convicted of a violation of any of the provisions of this Chapter for which another penalty is not specifically provided shall be fined not more than one hundred dollars, or imprisoned for not more than thirty days, or both.
La. Rev. Stat. § 47:820.6 — LA Code / Code revised-statutes / Title 47 / Section 820.6
Roadside vegetation master plan
Status: in_force

A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure Act.

B. The master plan shall contain two parts:

(1) Phase I shall be those requirements for preparing the roadside for the type and level of maintenance which insures the safety of the public, which is compatible with the adjacent property, and which provides for wildflower preservation and planting.

(2) Phase II shall include a complete annual schedule for roadside vegetation maintenance with a proper balance of mowing, litter control, herbicide operations, and planting and cultivation of native Louisiana wildflowers.

C.(1) Prior to the requests for bids for the project, the department shall publish a notice in the official state journal that the master plan has been completed.

(2) The master plan shall be made available to all interested parties who may submit comments in writing to the department.

(3) The department shall submit a copy of the master plan and the comments from interested parties to the Joint Legislative Committee on Transportation, Highways and Public Works for its review.

D.(1) The department shall follow phase II of the master plan in the maintenance of the roadside.

(2) The master plan shall be updated periodically as conditions change.

Acts 1989, No. 682, §1, eff. Jan. 1, 1990.
La. Rev. Stat. § 47:463.192 — LA Code / Code revised-statutes / Title 47 / Section 463.192
Special prestige license plates; "Krewe of NYX"
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 "Krewe of NYX" plate, provided there is a minimum of one thousand applicants for such plates. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

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

C. The special prestige license plate shall be issued, upon application, to any member in good standing of the Krewe of NYX.

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

E. The annual royalty fee shall be collected by the department and forwarded to the Krewe of NYX. The monies received from the royalty fees shall be used solely for the activities of the Krewe of NYX.

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

Acts 2017, No. 324, §1, eff. June 22, 2017.
La. Rev. Stat. § 47:490.16 — LA Code / Code revised-statutes / Title 47 / Section 490.16
Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
Status: in_force

A. The secretary shall establish and issue military honor license plates for motorized and nonmotorized World War II or Korean War military vehicles, including motorcycles and trailers. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle. Such plates may be issued as antique personalized prestige plates authorized by R.S. 47:463.8, and such plates shall be in lieu of the regular motor vehicle registration license plates and shall be issued for life.

B. The secretary shall establish and issue military honor license plates for other motorized and nonmotorized military vehicles, including motorcycles and trailers, which can be classified as vehicles of historic or special interest as defined in R.S. 32:442(4) and which are owned by collectors as defined in R.S. 32:442(1); for the purposes of this Section, said definitions shall be deemed to include trailers. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle.

C. In lieu of the license plates provided in Subsections A and B of this Section, the secretary shall authorize the use of the military vehicle identification number stenciled on the vehicle in white or yellow letters and numbers in accordance with military regulations.

D. The fee for issuing the license plates or authorized identification provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee for the military personalized plates. The fee for transferring such plate or authorized identification to a subsequent owner of the vehicle shall be three dollars.

E. The secretary shall provide rules and regulations for the implementation of the provisions of this Section.

Acts 2005, No. 365, §1, eff. June 30, 2005.
La. Rev. Stat. § 47:159 — LA Code / Code revised-statutes / Title 47 / Section 159
Distributions by corporations
Status: in_force

A. Definition of dividend. The term "dividend" when used in this Chapter (except in R.S. 47:223 and 47:226, relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accrued since December 31, 1933.

B. Source of distribution. For the purpose of this Chapter every distribution is made out of earnings or profits to the extent thereof, and from the most recent accumulated earnings or profits.

C. Distribution in liquidation. Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part of full payment in exchange for stock. The gain or loss to the distributee resulting from such exchange shall be determined under R.S. 47:131 but shall be recognized only to the extent provided in R.S. 47:132 through 47:138. In the case of amounts distributed in partial liquidation, the part of such distribution which is properly chargeable to the capital account shall not be considered a distribution of earnings or profits within the meaning of Subsection B of this Section for the purpose of determining the taxability of subsequent distributions by the corporation.

D. Other distributions from capital. If any distribution (not in partial or complete liquidation) made by a corporation to its shareholders is not out of earnings or profits, then the amount of such distribution shall be applied against and reduce the adjusted basis of the stock provided in R.S. 47:139, and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.

E. Distributions of stock and stock rights.

(1) General rule. Except as provided in Subsection E(2) of this Section, gross income does not include the amount of any distribution made by a corporation to its shareholders, with respect to the stock of such corporation, in its stock or in rights to acquire its stock.

(2) Distributions in lieu of money. Subsection E(1) of this Section shall not apply to a distribution by a corporation of its stock (or rights to acquire its stock), and the distribution shall be treated as a distribution of property,

(a) to the extent that the distribution is made in discharge of preference dividends for the taxable year of the corporation in which the distribution is made or for the preceding taxable year; or

(b) if the distribution is, at the election of any of the shareholders (whether exercised before or after the declaration thereof), payable either,

(i) in its stock (or in rights to acquire its stock), or

(ii) in property.

(3) Basis of stock and stock rights acquired in distributions.

(a) General rule. If a shareholder in a corporation received its stock or rights to acquire its stock (referred to in this subparagraph as "new stock") in a distribution to which Subsection E(1) applies, then the basis of such new stock and of the stock with respect to which it is distributed (referred to in this paragraph as "old stock"), respectively, shall, in the shareholder's hands, be determined by allocating between the old stock and the new stock the adjusted basis of the old stock. Such allocation shall be made under the regulations prescribed by the collector.

(b) Exceptions for certain stock rights.

(i) In general. If,

(A) a corporation distributes rights to acquire its stock to a shareholder in a distribution to which Subsection E(1) of this Section applies, and

(B) the fair market value of such rights at the time of the distribution is less than 15% of the fair market value of the old stock at such time, then Subsection E(3)(a) of this Section shall not apply and the basis of such rights shall be zero, unless the taxpayer elects under Subsection E(3)(b)(ii) of this Section to determine the basis of the old stock and of the stock rights under the method of allocation provided in Subsection E(3)(a) of this Section.

(ii) Election. The election referred to in Subsection E(3)(b)(i) shall be made in the return filed within the time prescribed by law (including extensions thereof) for the taxable year in which such rights were received. Such election shall be made in such manner as the collector may by regulations prescribe, and shall be irrevocable when made.

F. Redemption of stock. If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation of the stock, to the extent that it represents a distribution of earnings or profits, shall be treated as a taxable dividend.

G. Definition of partial liquidation. As used in this Section, the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.

H. Situs of stock cancelled or redeemed in liquidation. In cases where property located in Louisiana is received by a shareholder in the liquidation of a corporation, the stock cancelled or redeemed in the liquidation shall, for purposes of determining taxable gain under this Chapter, be deemed to have its taxable situs in this state to the extent that the property of the corporation distributed in liquidation is located in Louisiana. If only a portion of the property distributed in liquidation is located in Louisiana, only a corresponding portion of the gain realized by a shareholder shall be considered to be derived from Louisiana sources. Nothing in this Subsection shall be construed to mean that gain or loss shall be recognized upon the transfer of property in a merger of corporations where the basis of the property in the hands of the merging corporation is carried forward as the basis in the hands of the continuing corporation.

Amended by Acts 1950, No. 445, §1; Acts 1958, No. 443, §9.
La. Rev. Stat. § 47:322.13 — LA Code / Code revised-statutes / Title 47 / Section 322.13
Disposition of certain collections in Natchitoches Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Natchitoches Historic District Development Fund as provided in and subject to the provisions of R.S. 47:302.10(C).

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:9020 — LA Code / Code revised-statutes / Title 47 / Section 9020
Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
Status: in_force

The board shall promulgate administrative rules that define and prohibit the bulk sale of on-line lotto lottery tickets by a retailer and the bulk purchase of such tickets by an investment syndicate, investment group, or individual for investment purposes.

Acts 1992, No. 953, §1; Acts 1993, No. 749, §1.
La. Rev. Stat. § 47:347 — LA Code / Code revised-statutes / Title 47 / Section 347
Class of business
Status: in_force

In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees, or commission will be used. However, the total gross receipts, fees, or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee.

Amended by Acts 1950, No. 105, §1; Acts 1950, 2nd Ex.Sess., No. 26, §1; Acts 1966, No. 461, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:463.129 — LA Code / Code revised-statutes / Title 47 / Section 463.129
Special prestige license plates; Ladies Auxiliary, V. F. W.
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 Ladies Auxiliary, V. F. W. plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Ladies Auxiliary, V. F. W.".

B. The prestige license plate shall be issued, upon application, to any member in good standing of the organization. Each person who applies for the prestige license plate shall present to the office of motor vehicles a valid membership identification card indicating such membership.

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

D. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Ladies Auxiliary, V. F. W.

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

Acts 2005, No. 484, §1.
La. Rev. Stat. § 47:302.37 — LA Code / Code revised-statutes / Title 47 / Section 302.37
Disposition of certain collections in Sabine 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 Sabine 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 "Sabine Parish Tourism Improvement Fund".

B. The monies in the Sabine Parish Tourism Improvement Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Sabine Parish Tourist and Recreation 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 in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2009, No. 331, §1, eff. July 1, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.228 — LA Code / Code revised-statutes / Title 47 / Section 463.228
Special prestige license plate; "Louisiana Soccer 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 Soccer Association" plate, provided there are a minimum of one thousand applicants for the 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 president of the Louisiana Soccer Association or his designee to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Soccer Association to be used in support of its mission of growing, promoting, and enhancing the culture of soccer across Louisiana.

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

Acts 2023, No. 173, §1.
La. Rev. Stat. § 47:2201 — LA Code / Code revised-statutes / Title 47 / Section 2201
Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision
Status: in_force

A. A political subdivision may adopt ordinances consistent with this Subpart regarding each of the following:

(1) The public sale or donation of adjudicated property.

(2) The public sale of property to enforce a tax lien held by the political subdivision.

(3) The public sale of tax liens held by the political subdivision for which tax lien certificates have been issued pursuant to R.S. 47:2154 or Paragraph (4) of this Subsection.

(4) The issuance in favor of the political subdivision of a tax lien certificate for a delinquent obligation outstanding on property for which tax sale title has been adjudicated to the political subdivision prior to January 1, 2026.

B. A political subdivision may adopt ordinances which convert title to adjudicated property held by the political subdivision to a tax lien certificate issued to the political subdivision. The political subdivision shall file a tax lien certificate with the recorder of mortgages for the parish in which the property is located. For purposes of R.S. 47:2266.1(A), adjudicated property may be converted to a tax lien certificate property, and the period of adjudication may be included in the three-year period required for the tax lien certificate. If the conversion occurs after three years from the recordation of the adjudication with the recorder of conveyances of the parish in which the property is located, the property may be sold after compliance with the post-tax lien notice requirements in R.S. 47:2156.

C. A public sale of immovable property for the enforcement of a tax lien held by a political subdivision shall be held no earlier than three years after the recordation of the tax lien certificate in the mortgage records of the parish in which the immovable property is located.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.73 — LA Code / Code revised-statutes / Title 47 / Section 338.73
Registration of bonds; incontestability
Status: in_force

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

"Incontestable. Secured by pledge and dedication of proceeds of sales taxes in _______________. Registered this ______ day of ____________, 20___.

___________________________

Secretary of State."

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2729 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:120.271 — LA Code / Code revised-statutes / Title 47 / Section 120.271
Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Affiliated Blind of Louisiana, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Affiliated Blind of Louisiana, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

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

Acts 2014, No. 270, §1, eff. Jan. 1, 2015.
La. Rev. Stat. § 47:338.191 — LA Code / Code revised-statutes / Title 47 / Section 338.191
Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
Status: in_force

A. Hospital Sales Tax District No. 2 of the Parish of Vermilion, State of Louisiana, referred to in this Section as the "sales tax district", is hereby created. The sales tax district shall be a special district and political subdivision of the state. The boundaries of the sales tax district shall be coextensive with the boundaries of Hospital Service District No. 2 of the Parish of Vermilion, State of Louisiana, referred to in this Section as the "hospital district", as such boundaries exist on April 18, 2002.

B. The board of commissioners of the hospital district shall be the governing authority of the sales tax district.

C. The governing authority of the sales tax district may levy and collect a sales and use tax not to exceed one-half of one percent within the boundaries of the sales tax district.

D. The tax authorized by this Section shall be in addition to all other sales and use taxes authorized to be levied by the police jury of Vermilion Parish, the Vermilion Parish School Board, or the governing authority of any municipality or special district within the boundaries of the sales tax district. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law to any other political subdivision.

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

F.(1) The proceeds of the tax, after all reasonable and necessary expenses of collecting and administering the tax are paid, shall be dedicated and used for the purposes of paying the cost of emergency room operations and acquiring, maintaining, and improving hospital buildings, equipment, and other capital facilities within the hospital district whether owned and operated by the hospital district on April 18, 2002, or jointly owned and operated by the hospital district and the sales tax district under the terms and provisions of intergovernmental agreements to be entered into by and between such districts.

(2) The proceeds of the tax may also be used to pay any bonded or funded indebtedness of the hospital district incurred for such capital purposes.

G. Except where inapplicable, the procedure established by Chapter 2 of this Subtitle shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement such provisions and to make such provisions applicable to the tax authorized by this Section shall be fixed in the ordinance of the governing authority of the sales tax district.

H. The tax shall be imposed and collected uniformly throughout the sales tax district and shall be collected at the same time and in the same manner as all other sales and use taxes authorized to be levied and collected within the boundaries of the sales tax district by any other political subdivision in the parish.

Acts 2002, 1st Ex. Sess., No. 88, §1, eff. April 18, 2002; Redesignated from R.S. 33:2738.83 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:322.42 — LA Code / Code revised-statutes / Title 47 / Section 322.42
Disposition of certain collections in the city of Baker
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Baker Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.50.

Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.30 — LA Code / Code revised-statutes / Title 47 / Section 338.30
Funding of sales tax revenues
Status: in_force

Any incorporated municipality of the State of Louisiana, through its governing authority, may fund into negotiable bonds, in the manner hereinafter provided, the avails or proceeds of any special sales and use tax which may be levied and collected by said municipality under the authority of R.S. 47:338.1 through 338.28. Such avails or proceeds are hereinafter sometimes referred to as the "sales tax revenues".

Acts 1962, No. 300, §1. Amended by Acts 1968, No. 214, §1; Redesignated from R.S. 33:2717.1 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:44.2 — LA Code / Code revised-statutes / Title 47 / Section 44.2
Federal social security benefits; federal and railroad retirement income exempt from taxation
Status: in_force

Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. 301 et seq.), and any income received by an individual pursuant to a retirement system for retirees of the United States Government or pursuant to the Railroad Retirement Act of 1974 (45 U.S.C. 231 et seq.) shall be exempt from the state income tax.

Acts 1989, No. 812, §1.
La. Rev. Stat. § 47:337.50 — LA Code / Code revised-statutes / Title 47 / Section 337.50
Assessment of tax, interest, and penalties
Status: in_force

A. At the expiration of thirty calendar days from the date of the collector's notice provided in R.S. 47:337.48(A), or at the expiration of such time as may be necessary for the collector to consider any protest filed to such notice, the collector shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of the local ordinance and this Chapter. The assessment shall be evidenced by a writing in any form suitable to the collector, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the collector's official records. The assessment may confirm or modify the collector's originally proposed assessment.

B. At the expiration of thirty calendar days from the date of the collector's notice provided in R.S. 47:337.48(B), or at the expiration of such time as may be necessary for the collector to consider any protest filed to such notice, the collector shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of the local ordinance and this Chapter. The assessment shall be evidenced by a writing in any form suitable to the collector, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the collector's official records. The assessment may confirm or modify the collector's originally proposed assessment.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:781 — LA Code / Code revised-statutes / Title 47 / Section 781
Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
Status: in_force

The importation into this state, the transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle, or other means of transportation of any gasoline or motor fuel, lubricating oil, or kerosene on which any tax as levied in Parts I, II, or III of this Chapter has not been paid, is prohibited, and any automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any gasoline or motor fuel, lubricating oil, or kerosene shall be subject to seizure by the collector and forfeiture and sale in the manner provided for in this Part.
La. Rev. Stat. § 47:121 — LA Code / Code revised-statutes / Title 47 / Section 121
Exemptions from tax on corporations
Status: in_force

The following organizations shall be exempt from taxation under this Chapter:

(1) Labor, agricultural, or horticultural organizations;

(2) Mutual savings banks, national banking corporations and banking corporations organized under the laws of the State of Louisiana who pay a tax for their shareholders or whose shareholders pay a tax on their shares of stock under other laws of this state, and building and loan associations;

(3) Fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, or other benefits to members of such society, order or association or their dependents;

(4) Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual;

(5) Corporations and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation. Any corporation, community chest, fund or foundation which annually or more frequently contributes all of its current net earnings, less a reasonable reserve not to exceed $1,000 for anticipated expenses and future contributions, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals, shall itself be deemed organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals, provided that said corporation, community chest, fund or foundation is not engaged in the active conduct of a trade or business, no part of its net earnings inures to the benefit of any private shareholder or individual and no substantial part of its activities is carrying on propaganda or otherwise attempting to influence legislation;

(6) Business leagues, chambers of commerce, real estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual;

(7) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation;

(8) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder;

(9) Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations, but only if eighty-five per centum (85%) or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses;

(10) Farmers' or other mutual hail, cyclone, casualty, or fire insurance companies or associations (including interinsurers and reciprocal underwriters) the income of which is used or held for the purpose of paying losses or expenses;

(11) Farmers', fruitgrowers', or like associations organized and operated on a cooperative basis for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the product furnished by them, or for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal interest rate per annum on the value of the consideration for which the stock was issued, and if substantially all of such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by state law or a reasonable reserve for any necessary purpose. Such an association may market the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, and may purchase supplies and equipment for nonmembers in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members nor producers does not exceed fifteen per cent of the value of all its purchases;

(12) Corporations organized by an association exempt under the provisions of Paragraph (11) of this Section or members thereof, for the purpose of financing the ordinary crop operations of such members or other producers, and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal interest rate per annum on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association, or members thereof; nor shall exemption be denied any such corporation because there is accumulated and maintained by it a reserve required by state law or a reasonable reserve for any necessary purpose;

(13) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary, and educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder;

(14) Voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if no part of their net earnings inures (other than through such payments) to the benefit of any private shareholder or individual, and if eighty-five per centum (85%) or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses;

(15) Teachers' retirement fund associations of a purely local character, if no part of their net earnings inures (other than through payment of retirement benefits) to the benefit of any private shareholder or individual, and if the income consists solely of amounts received from public taxation, amounts received from assessments upon the teaching salaries of members, and income in respect of investments.

Amended by Acts 1964, No. 461, §1; Acts 1981, No. 121, §2.
La. Rev. Stat. § 47:4316 — LA Code / Code revised-statutes / Title 47 / Section 4316
Granting of contract
Status: in_force

A. Whenever the governor and the local governing authority notify the board that they have approved the application for limited exemption as provided in R.S. 47:4313, the board may enter into a contract with the applicant granting the limited exemption provided for in this Chapter.

B. The effective date of the contract shall be December 31 of the year in which effective use of the structure began after construction of the project was initiated or in which construction was essentially completed; except in Orleans Parish, in which case the effective date of the contract shall be July 31 of the applicable year.

C. The limited exemption granted pursuant to this Chapter shall be effective for a period of five years unless terminated as otherwise provided for in this Chapter.

Added by Acts 1983, No. 445, §1.
La. Rev. Stat. § 47:858 — LA Code / Code revised-statutes / Title 47 / Section 858
Certain acts declared felonies
Status: in_force

Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years:

(1) To forge or counterfeit any stamp of the kind herein provided for.

(2) To use knowingly and intentionally any such forged or counterfeited stamp.

(3) To have in possession knowingly and intentionally any such forged or counterfeit stamp.

(4) For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.
La. Rev. Stat. § 47:6023 — LA Code / Code revised-statutes / Title 47 / Section 6023
Sound recording investor tax credit
Status: in_force

A. Purpose. The primary objective of this Section is to encourage development in Louisiana of a strong capital base for sound recording productions in order to achieve a more independent, self-supporting music and sound recording industry. This objective is divided into immediate and long-term objectives as follows:

(1) Immediate objectives are to:

(a) Attract private investment for the production of musical recordings or sound recordings in Louisiana.

(b) Develop a tax and capital infrastructure which encourages private investment. This tax infrastructure is to provide for state participation in the form of tax credits to encourage investment in state-certified sound recording productions.

(c) Develop a tax infrastructure utilizing tax credits which encourage investments in multiple state-certified production projects.

(2) Repealed by Acts 2017, No. 275, §2.

B. Definitions. For the purposes of this Section:

(1) "Base investment" shall mean the actual investment made and expended in the state by a state-certified production as production-related costs and QMC payroll expenditures for Qualified Music Companies approved by the office and the secretary on or after July 1, 2017. Expenditures comprising the base investment shall not include the expenditure verification report fee paid by the sound recording production company for purposes of verification of the company's cost report for production expenditures.

(2) "Expended in the state" or an "expenditure in the state" means an expenditure to acquire property from a source within the state which is subject to state sales or use tax, or an expenditure as compensation for services performed within the state which is subject to state income tax.

(3) "New jobs" means full-time employment in Louisiana of an average of thirty hours or more per week, filled by Louisiana residents at the project site designated in the contract, who were not previously on the QMC's payroll in Louisiana, nor previously on the payroll of such QMC's parent entity, subsidiary, or affiliate in Louisiana, or previously on the payroll of any business whose physical location and employees are substantially the same as those of the QMC in Louisiana, as approved by the secretary.

(4) "Qualified Music Company" or "QMC" means an entity authorized to do business in Louisiana, engaged directly or indirectly in the production, distribution and promotion of music, certified by the secretary as meeting the eligibility requirements of this Section, and executing a contract providing the terms and conditions for its participation.

(5) "QMC payroll" means wages reported in box 1 on a W-2 form.

(6) "Resident copyright" means the copyright of a musical composition written by a Louisiana resident or owned by a Louisiana-domiciled music company as evidenced by documents of ownership such as registrations with the United States Copyright Office or performing rights organizations which denote authors and music publishing entities.

(7) "Sound recording" means a recording of music, poetry, or spoken-word performance made in Louisiana, in whole or in part. The term "sound recording" shall not include the audio portions of dialogue or words spoken and recorded as part of television news coverage or athletic events.

(8) "Sound recording production company" shall mean a company engaged in the business of producing sound recordings as defined in this Section. Sound recording production company shall not mean or include any person or company, or any company owned, affiliated, or controlled, in whole or in part, by any company or person, which is in default on a loan made by the state or a loan guaranteed by the state, nor which has ever declared bankruptcy under which an obligation of the company or person to pay or repay public funds or monies was discharged as a part of such bankruptcy.

(9) "State-certified production" means a sound recording production, or a series of productions, including but not limited to master and demonstration recordings, occurring over the course of a twelve-month period, and base investment related to such production or productions that are approved by Louisiana Economic Development within one hundred eighty days of the receipt by Louisiana Economic Development of a complete application for initial certification of a production. If the production is not approved within one hundred eighty days, Louisiana Economic Development shall provide a written report to the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means which states the reason that the production has not been approved.

C. Investor tax credit; state-certified productions.

(1) There is hereby authorized a credit against the state income tax for investments made in state-certified productions. The tax credit shall be earned by investors at the time that expenditures are certified by Louisiana Economic Development according to the total base investment certified for the sound recording production company per calendar year; however, no credit shall be allowed under this Section for any expenditures for which a credit was granted under R.S. 47:6007, 6022, or 6034.

(a) For state-certified productions certified on and after July 1, 2007, and prior to July 1, 2015, and state-certified infrastructure projects which have applied on or before August 1, 2009, each investor shall be allowed a tax credit of twenty-five percent of the base investment made by that investor in excess of fifteen thousand dollars or, if a resident of this state, in excess of five thousand dollars.

(b) For state-certified productions certified on and after July 1, 2015, which have been applied on or after July 1, 2015, and before July 1, 2017, each investor shall be allowed a tax credit of eighteen percent of the base investment made by that investor in excess of fifteen thousand dollars or, if a resident of this state, in excess of five thousand dollars.

(c) Project-based production credit. For applications for state-certified productions received on or after July 1, 2017, each investor shall be allowed a tax credit of eighteen percent of the base investment made by that investor in excess of twenty-five thousand dollars. However, if the investor who is applying for the tax credit is a Louisiana resident, the eighteen percent tax credit shall be allowed on base investments which exceed ten thousand dollars.

(d) Company-based QMC payroll credit. For applications for Qualified Music Companies received on or after July 1, 2017, or for applications for Qualified Music Companies that have been submitted but that have not received final certification by July 1, 2019, to the extent that base investment is expended on payroll for Louisiana residents in connection with a QMC, tax credits shall be earned at the following rates:

(i) Tier 1. A payroll credit of ten percent shall be earned for each new job whose QMC payroll is equal to or greater than thirty-five thousand dollars per year, up to sixty-six thousand dollars per year.

(ii) Tier 2. A payroll credit of fifteen percent shall be earned for each new job whose QMC payroll is equal to or greater than sixty-six thousand dollars per year, but no greater than two hundred thousand dollars per year.

(e) Resident copyright credit. To the extent that the base investment by a QMC is expended on a sound recording production of a resident copyright, the investor shall be allowed an additional ten percent increase in the base investment rate.

(2) Sound recording investor tax credits associated with a state-certified production or tax credits for a Qualified Music Company shall never exceed the total base investment in that production.

(3) Except as otherwise provided in this Paragraph, the aggregate amount of credits certified for all investors pursuant to this Section during any calendar year shall not exceed two million one hundred sixty thousand dollars. However, fifty percent of the aggregate amount of credits certified each year shall be reserved for QMCs. No more than one hundred thousand dollars in tax credits may be granted per project, per calendar year.

(a) An application for initial certification of a project shall be submitted to the Louisiana Department of Economic Development prior to the granting of the credit, and the granting of credits under this Section shall be on a first-come, first-served basis. The secretary of the Louisiana Department of Economic Development shall determine through the promulgation of rules the administration of the annual aggregate maximum. In addition, these rules shall be approved by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs in accordance with the provisions of the Administrative Procedure Act.

(b) If the total amount of credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for that year, the excess will be treated as having been applied for on the first day of the subsequent year.

(4)(a) Company-based QMC payroll credit. A business shall be eligible for participation in the program if the business meets all of the following criteria:

(i) The business is engaged directly or indirectly in the production, distribution, and promotion of music.

(ii) The business creates a minimum of three new jobs meeting or exceeding the Tier 1 minimum wage requirements, in accordance with the provisions of Subparagraph (C)(1)(d) of this Section.

(iii) The business is approved by the secretary of Louisiana Economic Development.

(iv) Repealed by Acts 2019, No. 363, §2, eff. June 18, 2019.

(b) Notwithstanding the amount of the credit earned by the investor pursuant to this Section, application of tax credits earned and claimed against an investor's income tax liability shall never reduce the investor's income tax liability below fifty percent of the amount of the liability prior to application of the credit. Any excess credit may be carried forward for up to five years and shall be applied against the subsequent income tax liability of the taxpayer.

(5) Repealed by Acts 2021, No. 401, §2, eff. June 16, 2021.

D. Certification and administration.

(1) The secretary of Louisiana Economic Development shall determine through the adoption and promulgation of rules which expenditures qualify according to this Section. In addition, these rules shall be approved by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs in accordance with the provisions of the Administrative Procedure Act. When determining which expenditures qualify, Louisiana Economic Development shall take the following factors into consideration:

(a) The impact of the production on the immediate and long-term objectives of this Section.

(b) The impact of the production on the employment of Louisiana residents.

(c) The impact of the production on the overall economy of the state.

(d) The availability of similar infrastructure facilities within fifty miles of the proposed infrastructure project.

(2)(a) An applicant for the sound recording investor tax credit shall submit an application for initial certification to Louisiana Economic Development that includes the following information:

(i) For state-certified productions the application shall include:

(aa) The distribution plan.

(bb) A preliminary budget including estimated Louisiana payroll and estimated base investment.

(cc) A description of the type of sound to be recorded.

(dd) A list of the principal creative elements including performing artist(s) and producer.

(ee) The name and address of the recording studio or other location where the recording production will take place.

(ff) A statement that the production will qualify as a state-certified production.

(gg) Estimated start and completion dates.

(ii) For state-certified sound recording infrastructure projects the application shall include:

(aa) A detailed description of the infrastructure project.

(bb) A preliminary budget.

(cc) A statement that the project meets the definition of a state-certified infrastructure project.

(dd) Estimated start and completion dates.

(b) If the application is incomplete, additional information may be requested prior to further action by Louisiana Economic Development.

(c)(i) Louisiana Economic Development shall directly engage and assign a certified public accountant to prepare an expenditure verification report on a sound recording production company's cost report of production expenditures. The applicant shall be responsible for payment of the expenditure verification report fee in accordance with R.S. 36:104.1, and shall make all records related to the tax credit application available to the department and the accountant.

(ii) The applicant will be assessed the department's actual cost for the expenditure verification report fee. The maximum fee shall be as follows:

(aa) One thousand five hundred dollars for verification of a cost report reflecting expenditures of at least ten thousand dollars but less than twenty-five thousand dollars.

(bb) Three thousand dollars for verification of a cost report reflecting expenditures of at least twenty-five thousand dollars but less than fifty thousand dollars.

(cc) Five thousand dollars for verification of a cost report reflecting expenditures of at least fifty thousand dollars, but less than one hundred thousand dollars.

(dd) Seven thousand five hundred dollars for verification of a cost report reflecting expenditures of more than one hundred thousand dollars.

(iii) At the time of application, the applicant may be required to submit a deposit in an amount up to fifty percent of the expenditure verification report fee required pursuant to the provisions of Item (ii) of this Subparagraph.

(d) Louisiana Economic Development shall submit its initial certification of a project as a state-certified production to investors and to the secretary of the Department of Revenue. The initial certification shall include a unique identifying number for each state-certified production.

(e) Qualified Music Companies may submit one request for final certification of tax credits per calendar year and state-certified productions may request final certification of credits upon project completion by submitting to the department a cost report of production expenditures to be formatted in accordance with instructions of the department. The applicant shall make all records related to the cost report available for inspection by the department and the accountant selected by the department to prepare the expenditure verification report. After review and investigation of the cost report, the accountant shall submit to the department an expenditure verification report. Sound recording investor tax credits shall be certified only upon the receipt and approval by the department of an expenditure verification report submitted by a certified public accountant in accordance with this Subparagraph. The department shall review the expenditure verification report, and for those expenditures found to be qualified the department shall issue a tax credit certification letter to the investors indicating the amount of tax credits certified for the state-certified production.

(3) The secretary of Louisiana Economic Development, in consultation with the Department of Revenue, shall adopt and promulgate such rules and regulations as are necessary to carry out the intent and purposes of this Section in accordance with the general guidelines provided herein.

(4) With input from the Legislative Fiscal Office, Louisiana Economic Development shall prepare a written report to be submitted to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs no less than sixty days prior to the start of the Regular Session of the Legislature in 2007, and every second year thereafter. The report shall include the overall impact of the tax credits, the amount of the tax credits issued, the number of new jobs created, the amount of Louisiana payroll created, the economic impact of the tax credits and sound recording industry, and any other factors that describe the impact of the program.

E. Tax credit certification letter for Qualified Music Company credit and project-based production tax credit. (1) After certification, Louisiana Economic Development shall submit the tax credit certification letter to the Department of Revenue on behalf of the QMC or the investor who earned the sound recording tax credits. The Department of Revenue may require the QMC or the investor to submit additional information as may be necessary to administer the provisions of this Section. Upon receipt of the tax credit certification letter and any necessary additional information, the secretary of the Department of Revenue shall make payment to the QMC or the investor in the amount to which he is entitled from the current collections of the taxes collected pursuant to Chapter 1 of Subtitle II of this Title, as amended.

(2) The provisions of this Subsection shall be applicable to Qualified Music Companies with applications received on or after July 1, 2021. Qualified Music Companies with applications received prior to July 1, 2021, shall continue to be applied and carried forward pursuant to the provisions of Subparagraph (C)(4)(b) of this Section.

F. Recapture of credits. If Louisiana Economic Development finds that funds for which an investor received credits according to this Section are not invested in and expended with respect to a state-certified production within twenty-four months of the date that such credits are earned, then the investor's state income tax for such taxable period shall be increased by such amount necessary for the recapture of credit provided by this Section.

G. Recovery of credits by Department of Revenue. (1) Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the twenty-four-month investment period specified in Subsection F of this Section ends.

(2) The only interest that may be assessed and collected on recovered credits is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B)(1), which shall be computed from the original date of the return on which the credit was taken.

(3) The provisions of this Subsection are in addition to and shall not limit the authority of the secretary of the Department of Revenue to assess or to collect under any other provision of law.

H. Brand. As a condition for receiving certification of tax credits under this Section, state-certified productions may be required to display the state brand or logo, or both, as prescribed by the secretary of Louisiana Economic Development.

I. No credits shall be granted pursuant to the provisions of this Section for applications received on or after July 1, 2025.

J. Repealed by Acts 2019, No. 363, §2, eff. June 18, 2019.

Acts 2005, No. 485, §1, eff. July 12, 2005, applicable to tax years beginning on and after Jan. 1, 2006; Acts 2007, No. 368, §1, eff. July 10, 2007; Acts 2009, No. 475, §1; Acts 2013, No. 385, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2015, No. 412, §2; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 275, §§1, 2; Acts 2017, No. 323, §1, eff. June 22, 2017; Acts 2017, No. 400, §1 and 4, eff. June 26, 2017; Acts 2019, No. 363, §§1, 2, eff. June 18, 2019; Acts 2021, No. 401, §1, 2, eff. June 16, 2021; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: See Acts 2016, 1st Ex. Sess., No. 29, §2, regarding effectiveness.

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. § 47:803.2 — LA Code / Code revised-statutes / Title 47 / Section 803.2
Dyed special fuel; taxable use by fire trucks
Status: in_force

A. Notwithstanding any other law to the contrary, a fire department/district may purchase dyed fuel for use in the operation of fire trucks as defined in R.S. 47:801(5) when all of the following apply:

(1) The fire department/district or a fire company within a fire department or a fire district does not have access to bulk storage for tax-paid special fuels to be used in their fire trucks.

(2) It has been certified to the Department of Revenue that undyed special fuel is regularly not available within the respective fire district.

(3) The only special fuel available within the respective fire district for use in the fire trucks is dyed special fuel.

B. Any fire department/district meeting the qualifications in Subsection A that purchases dyed fuel for highway use shall remit the tax due under this Part directly to the Department of Revenue.

C. Prior to purchasing dyed special fuel to be used for taxable purposes, fire departments/districts that meet the criteria established in Subsection A must obtain a direct payment number, hereinafter referred to as an "FD Number".

D. Upon application to the department for an FD Number, the department shall review the application and shall make a visual inspection of the respective area to determine that the qualifications have been met.

E. If the qualifications are not met, the application for an FD Number will be denied.

F. If the qualifications are met, the department shall issue an FD Number and provide a certificate to the applicant that will allow for the purchase of dyed special fuel to be used for the operation of the fire trucks only. A copy of this certificate must also be maintained in the fire truck.

G. Once an FD Number is issued, the fire department/district shall maintain a complete record of all dyed special fuel purchased for use in the fire trucks. The records shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be the name and address of the supplier, dealer, or user from whom the fuel is purchased, the date of purchase, the number of gallons, the kind of special fuel delivered, the mileage of the vehicle to be evidenced by the odometer, and the state highway license number or unit number of the fire truck. The invoice shall reflect that the tax was not paid at the time of purchase. One counterpart of the invoice shall be kept by the dealer as part of his record. Another counterpart shall be delivered to the operator of the fire truck and carried in the cab compartment of the fire truck.

H. The holder of the FD Number shall on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the dyed special fuel purchased during the preceding calendar month for the operation of the fire trucks and remit the applicable state special fuels tax.

I. The department shall review the procedures and practices, records and reports of the holder of the FD Number.

J. The FD Number issued by the department under this Section may be revoked by the secretary at any time if the holder fails to meet the qualifications provided for in this Section.

K. Purchase of dyed special fuel for taxable use in vehicles other than fire trucks as provided herein, failure to maintain the records as required or to timely remit the applicable tax will result in the withdrawal of the FD Number and shall subject the noncomplying fire department/district to the provisions of this Chapter.

Acts 2002, No. 28, §1, eff. July 1, 2002.
La. Rev. Stat. § 47:131 — LA Code / Code revised-statutes / Title 47 / Section 131
Determination of amount of, and recognition of, gain or loss
Status: in_force

A. Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in R.S. 47:139 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.

B. Amount realized. The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of property (other than money) received.

C. Recognition of gain or loss. In the case of a sale or exchange, the extent to which the gain or loss determined under this Section shall be recognized for the purpose of this Chapter, shall be determined under the provisions of R.S. 47:132 through 47:138.

D. Installment sales. Nothing in this Section shall be construed to prevent (in the case of property sold under contract providing for payments in installments) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
La. Rev. Stat. § 47:287.756 — LA Code / Code revised-statutes / Title 47 / Section 287.756
Tax credit for environmental equipment purchases
Status: in_force

A. Any business entity authorized to do business in the state of Louisiana and subject to the state corporation income tax imposed by this Part, except a corporation classified under the Internal Revenue Code as a Subchapter S Corporation, shall be allowed a tax credit for the purchase of environmental equipment designed to recover or recycle chlorofluorocarbons used as refrigerants in commercial, home, and automobile air-conditioning systems, refrigeration units, and industrial cooling applications.

B. The tax credit shall be twenty percent of the purchase price of the equipment if paid for in a single taxable year. If the equipment purchased is financed over two or more taxable years, the tax credit in a taxable year shall be twenty percent of that portion of the original purchase price paid in that taxable year.

C. All environmental equipment for which a tax credit is sought shall conform with technical standards set by the secretary of the Department of Environmental Quality. The secretary of the Department of Revenue shall utilize those standards in the promulgation of such rules and regulations as may be deemed necessary to carry out the purposes of this Section.

D. The tax credit allowed by this Section shall apply only to equipment purchased between July 1, 1989 and December 31, 1991. The credit for equipment purchased prior to January 1, 1991 shall be claimed on either an amended return for the applicable tax year or in the first taxable year filing following January 1, 1991.

E. The tax credit allowed by this Section shall not exceed the total income tax liability of the corporation.

Acts 1991, No. 312, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2.

{{NOTE: SEE ALSO R.S. 47:297(G).}}
La. Rev. Stat. § 47:302.2 — LA Code / Code revised-statutes / Title 47 / Section 302.2
Disposition of certain collections in the city of Shreveport
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 the city of Shreveport under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Shreveport Riverfront and Convention Center and Independence Stadium Fund".

B. The monies in the Shreveport Riverfront and Convention Center and Independence Stadium Fund shall be subject to annual appropriation by the legislature. Except as provided in Subsections D and E of this Section, the monies in the fund shall be available exclusively for the purposes provided in Subsection C of this Section. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. Subject to an annual appropriation by the legislature, monies in the fund shall be used as follows:

(1) For allocation from all monies in the fund in the following amounts:

(a) Three percent to the Theater of the Performing Arts of Shreveport.

(b) One and one-half percent to be divided equally with fifty percent to Pamoja Art Society and fifty percent to Rho Omega and Friends, Inc., and one and one-half percent for the Shreveport Bossier African American Chamber of Commerce.

(c) Two and two-thirds percent for Sci-Port Discovery Center.

(d) One and one-third percent deposited into a special account in the fund for the expenditure and exclusive use of the Louisiana State Exhibit Museum in Shreveport. All unexpended and unencumbered monies in this special account at the close of the fiscal year shall remain in the account.

(e) Three percent for the following:

(i) One percent for the New Arts Cultural Society, Inc.

(ii) One percent for Pamoja Art Society.

(iii) One percent for the Sci-Port Discovery Center for outreach activities to underserved populations.

(f) The monies allocated to the entities in Subparagraph (c) of this Paragraph shall be used to pay for admission costs for Caddo Parish school system students who meet the definition of "At-Risk Children" as defined by the State Board of Elementary and Secondary Education. The monies allocated to the Louisiana State Exhibit Museum in Shreveport shall be deposited in the general operating budget of that entity.

(g)(i) The Redbud Festival in Vivian, five thousand dollars.

(ii) The Sunflower Festival in Gilliam, five thousand dollars.

(iii) The Poke Salad Festival in Shreveport, five thousand dollars.

(iv) The Oil City Gusher Days in Oil City, five thousand dollars.

(2) All other monies remaining in the fund shall be used for riverfront and convention center development in the city of Shreveport and for renovation, expansion, or maintenance of Independence Stadium and related facilities in Shreveport, including but not limited to capital improvements with respect thereto. Bonds may be issued for purposes authorized in this Section payable from a pledge and dedication of monies to be used for such purposes as provided in this Section. For the purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment or other permanent properties, or for their construction, preservation, development, or permanent improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

D. Notwithstanding any other provision of this Section to the contrary, for the 2020-2021 Fiscal Year monies in the fund in the amount of two hundred thousand dollars may be made available for the LSU Health Sciences Center Shreveport provided, however, that any distributions of monies to the LSU Health Sciences Center Shreveport shall occur in equal quarterly amounts after the distributions to entities which have pledged or dedicated such monies into bonds have been made each quarter.

E. Notwithstanding any other provision of this Section to the contrary, for the 2013-2014 Fiscal Year, the amount of seventy-five thousand dollars shall be allocated to the Secretary of State for the restoration of the Shreveport Water Works Museum.

Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 1999, No. 1071, §1, eff. July 1, 1999; Acts 2001, No. 458, §1, eff. June 21, 2001; Acts 2005, No. 476, §1, eff. July 1, 2005; Acts 2011, No. 378, §1, eff. July 1, 2011; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2013, No. 420, §6, eff. July 1, 2013; Acts 2014, No. 646, §4, eff. July 1, 2014; Acts 2016, No. 601, §3, eff. June 17, 2016; Acts 2020 1 st Ex. Sess., No. 10, §8, eff. July 1, 2020; Acts 2025, No. 384, §8(B), eff. June 20, 2025.

NOTE: See Acts 1992, No. 957, §2 as amended by Acts 1999, No. 1071, §§2 and 3 and R.S. 47:332.6.
La. Rev. Stat. § 47:112.1 — LA Code / Code revised-statutes / Title 47 / Section 112.1
Agreements for withholding with United States government
Status: in_force

The secretary of the Department of Revenue is hereby authorized to enter into an agreement on behalf of the state of Louisiana pursuant to Title 10 United States Code, Section 1045, providing for the withholding of estimated state income tax from monthly retired or retainer pay of any member or former member of the United States Armed Forces.

Acts 1986, No. 793, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:490.26 — LA Code / Code revised-statutes / Title 47 / Section 490.26
Military honor license plates; "U.S. Army Ranger"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "U.S. Army Ranger" plate.

B. Upon application of a person authorized to wear a Ranger Tab pursuant to Army Regulation 600-8-22 Paragraph 8-48, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The "U.S. Army Ranger" plate shall bear a likeness of the United States Army Ranger Tab as set forth in Department of the Army Pamphlet 670-1, Paragraph 22-16, centered on the left side of the license plate and the words "U.S. Army Ranger" centered on the bottom of the plate under the license plate number. The colors of the plate shall be black and gold.

C. The fee for the license plate shall be the standard motor vehicle registration license fee provided for in R.S. 47:463.

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

E.(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 Paragraph, each military honor license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued pursuant to this Section may retain a license plate issued pursuant to this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse.

Acts 2014, No. 51, §1.
La. Rev. Stat. § 47:332.18 — LA Code / Code revised-statutes / Title 47 / Section 332.18
Disposition of certain collections in Iberville Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Iberville under the provisions of R.S. 47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Iberville Parish Visitor Enterprise Fund".

B. The monies in the Iberville Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature to the parish governing authority of Iberville Parish. The monies in the fund shall be made available exclusively for economic development and tourism purposes, planning, development, or capital improvements of tourism sites in the parish of Iberville. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

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

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 340, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.528 — LA Code / Code revised-statutes / Title 47 / Section 287.528
Homeowners' associations
Status: in_force

A. A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section.

B. A homeowner's association shall be taxed under this Part on its Louisiana taxable income.

C. For purposes of this Section:

(1) "Net income" means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.

(2) "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to homeowners' associations.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:648.2 — LA Code / Code revised-statutes / Title 47 / Section 648.2
Definitions
Status: in_force

Unless the context otherwise requires, the words defined in this Section have the following meaning when found in this Part:

(1) A "certified new discovery oil and natural gas well" is one designated as such by the Department of Conservation and Energy after determining that:

(a) The well is a discovery well drilled as a wildcat well.

(b) The well was spudded after September 30, 1994.

(c) The well was completed between September 30, 1994 and September 30, 2000.

(d) The drilling operator has certified that Louisiana residents were employed to the maximum extent possible during exploration and production activities in connection with the well.

(2) A "Louisiana resident" is a person who has resided in this state continuously for thirty days immediately prior to the effective date of employment.

Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
La. Rev. Stat. § 47:337.12.1 — LA Code / Code revised-statutes / Title 47 / Section 337.12.1
Road material construction contracts; determination of where tax is due; requirements and limitations
Status: in_force

A. Notwithstanding any other law to the contrary, for purposes of the imposition of sales and use tax by any political subdivision of the state, any raw materials converted by a road contractor into asphaltic concrete which has been documented for ultimate use by the road contractor pursuant to a road material construction contract shall be subject to tax as provided in this Section.

(1) If the raw materials are purchased from a Louisiana dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business, sales tax is due in the taxing jurisdiction of the dealer.

(2) If the raw materials are delivered to the road contractor such that title or possession, or both, transfers at the road contractor's facility where the raw materials are converted into asphaltic concrete, the "retail sale" of the raw materials is deemed to occur in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.

(3) The exercise of any right or power over raw materials imported into a taxing jurisdiction for conversion into asphaltic concrete shall be deemed to be a "use" in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.

B. No sales or use taxes shall be due to the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete unless any of the following occurs in the taxing jurisdiction:

(1) The road contractor purchases raw materials from a dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.

(2) The asphaltic concrete is ultimately used by the road contractor to fulfill a road material contract in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.

(3) The road contractor makes a taxable sale of asphaltic concrete to a third party such that title or possession, or both, transfers to the purchaser in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.

Acts 2019, No. 359, §1, eff. June 11, 2019.
La. Rev. Stat. § 47:337.16.4 — LA Code / Code revised-statutes / Title 47 / Section 337.16.4
Charge for collection; remitting amounts collected
Status: in_force

In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue shall make no charge for the collection of such taxes. He shall remit monthly to the treasurer of the city of New Orleans all amounts collected by him under authority of R.S. 47:337.16 through 337.16.6 not later than the tenth day of the month following their collection.

Acts 1950, 2nd Ex.Sess., No. 11, §4; Redesignated from R.S. 33:2750 pursuant to Acts 2011, No. 248, §4.

{{NOTE: Acts 1964, No. 519, §1 amends R.S. 47:303(B)(3) to set a fee to be charged by the collector of revenue for the collection of local sales and use taxes on the sale and use of vehicles. Section 2 of Act 519 repeals all laws in conflict with the Act, "particularly" R.S. 33:2750. It appears that the intent is to repeal R.S. 33:2750 only to the extent of conflict, in view of the fact that R.S. 33:2750 pertains to other taxes in addition to sales and use taxes on vehicles. The title of Act 519 does not mention the repeal of R.S. 33:2750.}}
La. Rev. Stat. § 47:513.2 — LA Code / Code revised-statutes / Title 47 / Section 513.2
New residents; registration; inspection
Status: in_force

A. Any person who is a new resident of Louisiana shall apply for a certificate of registration for each motor vehicle he owns and operates on the public streets and roadways in Louisiana within thirty days of the date he establishes residency in Louisiana.

B. Any motor vehicle owned and operated by a new resident of Louisiana on the public streets and roadways in Louisiana shall bear a valid safety inspection certificate within thirty days of the date he establishes residency in Louisiana.

C. For purposes of this Section, a person is considered to have established residency in Louisiana on the date he is issued a Louisiana driver's license.

Acts 2016, No. 479, §1.
La. Rev. Stat. § 47:338.135 — LA Code / Code revised-statutes / Title 47 / Section 338.135
Madison Parish School Board; authority to levy and collect additional sales and use tax
Status: in_force

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

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

C. The proceeds of the tax may be used for any lawful purpose of the board. The proposition authorizing the levy of the tax may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

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

E. The sales and use tax 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.

Acts 1999, No. 728, §1, eff. July 1, 1999; Acts 2001, No. 727, §1, eff. June 25, 2001; Acts 2011, 1 st Ex. Sess., No. 20, eff. June 12, 2011; Redesignated from R.S. 33:2737.73 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:638 — LA Code / Code revised-statutes / Title 47 / Section 638
Purchasers required to withhold taxes
Status: in_force

Every person purchasing oil, gas or any other natural resource severed from the soil or water, under contracts or agreements requiring the purchaser to make payment direct to the owners of the oil, gas or other natural resources, shall deduct from any amount due any owner the amount of the tax levied by this Part before making such payments.

Every person purchasing on the open market oil, gas or any other natural resource severed from the soil or water upon which the tax levied by this Part has not been paid shall deduct from any amount due the seller the amount of tax levied by this Part before making payment.

Every person purchasing oil, gas, or any other natural resource severed from the soil or water, upon which a tax is levied by this Part, who fails to deduct and withhold the amount of taxes due as required by this Section, shall be liable to the state for the full amount of taxes, interest, and penalties that should have been deducted or withheld under the provisions of this Part, and remitted to the state by the purchaser.

All persons required to deduct from amounts due to others the tax herein levied shall file with the collector, and with the tax collector of the parish where the natural resources are severed the reports herein required, and shall at the same time pay to the collector of revenue the amount of the tax deducted or withheld, or the amount of taxes and interest due if not deducted or withheld, under the provisions of this Part; but nothing herein shall be construed as releasing the person severing the natural resources from the liability for the payment of the taxes.

Amended by Acts 1950, No. 449, §1.
La. Rev. Stat. § 47:532.4 — LA Code / Code revised-statutes / Title 47 / Section 532.4
Digital transaction provider
Status: in_force

A.(1) The commissioner may enter into an agreement with digital transaction providers, who may be private persons or public or private agencies, for the purpose of carrying out the provisions authorized in R.S. 39:17.2 and 17.5.

(2) The Department of Public Safety and Corrections, office of motor vehicles, may deny a contract to any person, natural or juridical, seeking to be a digital transaction provider if that person has been found to be in violation of any rule or regulation promulgated by the Department of Public Safety and Corrections, office of motor vehicles.

B.(1) Digital transaction providers may collect the registration and renewal license taxes and fees associated with issuance of vehicle registration, driver's license, or identification cards or for reinstatement of driving and motor vehicle registration privileges.

(2) Digital transaction providers shall be authorized to collect a convenience charge not to exceed ninety percent of the amount authorized by R.S. 47:532.1(C), provided that the charges are disclosed immediately to the consumer prior to the initiation of the transaction.

(3) The amount of the charge collected by the digital transaction provider shall be subject to review and recommendation by the state treasurer and shall be approved by the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means according to the provisions of R.S. 49:316.1(A)(2)(c).

C. The commissioner may authorize the digital transaction provider to process additional applications or transactions.

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

E.(1) Each digital transaction provider shall execute a good and sufficient surety bond with a surety company qualified to do business in Louisiana as surety in a sum of one hundred thousand dollars, if a surety bond is available for purchase, which bond shall name the Department of Public Safety and Corrections, office of motor vehicles, as obligee and shall be subject to the condition that, if such digital transaction provider shall, throughout the entire term of the bond, timely file with the Department of Public Safety and Corrections, office of motor vehicles, all applications delivered to such digital transaction provider for filing and all taxes and fees collected by such digital transaction provider, the obligation shall be void. If the company does not do so, the obligation of the surety shall remain in full force and effect.

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

F. Digital transaction providers shall obtain a cyber liability insurance policy with a company qualified to do business in Louisiana in the amount of one million dollars, which names the state of Louisiana, the department, the department's employees, and the office of technology services and its employees as additional insureds.

G. The commissioner shall promulgate rules necessary to implement the provisions of this Section.

Acts 2024, No. 152, §1.
La. Rev. Stat. § 47:1902 — LA Code / Code revised-statutes / Title 47 / Section 1902
Oath
Status: in_force

Every assessor shall, before entering upon the duties of his office, take and subscribe the oath of office prescribed by the constitution and laws of this state, and file the same with the secretary of state.

Acts 2001, No. 74, §1, eff. July 1, 2001.
La. Rev. Stat. § 47:1568 — LA Code / Code revised-statutes / Title 47 / Section 1568
Assessment of tax shown on face of taxpayer's returns
Status: in_force

A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the secretary as an assessment in his official records without the necessity of observing the delays or giving the notice ordinarily required prior to assessment.

B. If the taxpayer fails to accompany his return filed with a proper payment, as required by any Chapter of this Subtitle, the secretary shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within thirty calendar days from the date of the notice. If the balance of the amount due exceeds one thousand dollars, the secretary shall send the notice by certified mail. However, if the notice is to be mailed to an address outside of the United States, the secretary shall send notice by First-Class Mail International with Electronic USPS Delivery Confirmation. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale as is hereinafter provided.

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

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

(3) If the secretary in his sole discretion sends the copy of the notice of tax due provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no impact on the time within which the amount of tax due is required to be paid or paid under protest or, as provided in this Section, the time within which the assessment becomes final.

D. Nothing in this Section shall be construed as denying the right of the taxpayer to pay the assessment under protest within sixty calendar days from the date of the notice provided for in Subsection B of this Section or to claim a refund of the assessment after payment, all in a manner as is hereinafter set out in this Chapter.

Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 2004, No. 197, §1; Acts 2023, No. 289, §1; Acts 2024, No. 300, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:338.211 — LA Code / Code revised-statutes / Title 47 / Section 338.211
City of Youngsville; 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 Youngsville may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed four percent of the rent or fee charged for such occupancy.

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

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

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

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

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund the construction, maintenance, and operation of a multipurpose community center, economic development, and tourism within the city.

Acts 2013, No. 246, §1.
La. Rev. Stat. § 47:2060 — LA Code / Code revised-statutes / Title 47 / Section 2060
Statements of collections and settlement
Status: in_force

A.(1) Tax collectors throughout the state, including the tax collector in the city of New Orleans, are required to transmit monthly to the auditor a sworn statement of their collections of the public revenues of the state for the preceding month, accompanied by a check for the net amount of such collections. This statement shall be transmitted in the first ten days of every month, and any tax collector failing so to do, shall be liable to be proceeded against as a defaulting official. Similar settlements for all parish taxes shall be made by the tax collectors during the first ten business days of each month with the parish treasurer. All tax collectors shall make their final settlement with the auditor and parish governing authority within ten days after the twentieth day of July of each year; and every collector failing to comply shall be proceeded against as provided hereinafter in this Section. In default of the tax collector settling with the parish, such collector shall be removed from office in the manner provided in Section 25 of Article X of the Constitution of Louisiana.

(2) The auditor is authorized to extend the time for the final payment by state tax collectors, parish of Orleans excepted, for a period not exceeding thirty days from the time provided in the preceding paragraph when in his judgment the public interest may require it.

(3) The several collectors of taxes in making their return to the auditor and police juries of monies collected for the state and parish taxes to be paid into the treasury, shall state separately in such returns the amount of general fund, interest, levee, and school taxes so collected, and such other taxes as may be levied by the state or parish. The auditor shall furnish suitable blanks for making this return.

B.(1) If any tax collector fails or neglects to make the settlement provided herein, he shall forfeit the commission allowed him, and interest at the rate of five per centum (5%) per month of the sum withheld, to be computed from the time the sum should have been paid until actual payment; and the auditor and parish governing authority shall charge the delinquent accordingly; and shall immediately after the delinquency shall occur require the district attorney of the district or parish wherein such tax collector may perform his functions to proceed against the collector and his sureties by rule, before any court of competent jurisdiction, after three-days notice, for the recovery of the amount due by the tax collector. The auditor shall, in case any tax collector withholds his settlement more than twenty days after the time fixed, send a certified statement of his account to the judge of the district who shall be required to give it in special charge to the grand jury; the statement shall be held sufficient evidence for the finding of a true bill, and as provided by law, shall be read in evidence against the accused on the trial of the case. The suit shall have precedence on the docket of the court over all other cases, whenever it may be instituted, and any tax collector who, having made his monthly or quarterly settlement, as provided for in this Section, fails to pay immediately the amount so ascertained to be due into the state or parish treasury, and obtain the treasurer's receipts therefor, shall, in addition to the forfeiture of commission and interest, be subject to the penalties provided for theft and to removal from office. Should any tax collector fail to render a final settlement and settle in full within the time prescribed in this Section, he shall be condemned to pay the costs of all proceedings against him, as a penalty for his neglect, though he may not be indebted to the state; and the auditor is empowered to require a settlement of the accounts of any official whenever, in his judgment, the public interests would be subserved thereby, or whenever any of the sureties of such official request the auditor to order a settlement of the accounts of such officers.

(2) District attorneys collecting money by virtue of such a proceeding shall receive five per centum (5%) on the amount thereof, where not otherwise provided, as a compensation for collecting and paying the same into the state or parish treasury; and any district attorney failing to return money as soon as collected into the state or parish treasury, shall be subject to criminal prosecution, and in addition to the penalties already provided by law for the punishment of fraud and breach of trust, shall, upon conviction, have his name stricken from the roll of attorneys and be prohibited ever afterwards from practicing law in this state.

C. The treasurer of the state shall keep and have in his office a separate book, in which he shall and must enter, in the order in which they are made, and at the time the settlements are made, the name of the settling tax collector, the date of the settlement, the aggregate amount of taxes received thereat in cash for each fund, the aggregate amount of cash received thereat in bonds or warrants, or other evidences of indebtedness for each fund. To each collector he shall, in settlement, deliver a receipt, in which the same details shall be set forth in like form. The book so kept shall be subject to the inspection of the public.

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 2011, No. 61, §1.
La. Rev. Stat. § 47:337.60 — LA Code / Code revised-statutes / Title 47 / Section 337.60
Sale of distrained property
Status: in_force

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

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

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

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

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:463.71.1 — LA Code / Code revised-statutes / Title 47 / Section 463.71.1
Special prestige license plate; Eagle Scouts
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 Eagle Scouts program within the Boy Scouts of America. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Boy Scouts of America, provided that the plate shall comply with all requirements of R.S. 47:463(A)(3).

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

C. The 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, to be collected by the department every two years upon renewal of the plate. The annual royalty fee shall be paid by the department to the appropriate Louisiana council of the Boy Scouts of America as determined by the zip code of the purchaser's parish of origin, and the council shall use the money solely for its Eagle Scout program. A handling fee of three dollars and fifty cents shall also be charged and retained by the department to offset a portion of administrative costs.

D. 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. § 47:338.92 — LA Code / Code revised-statutes / Title 47 / Section 338.92
Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
Status: in_force

A. There is hereby created the Northeast Louisiana Sales Tax District, hereinafter simply called the "district," which shall be a body politic and corporate and a political subdivision of the state of Louisiana, composed of all the territory contained in the parishes of Caldwell, Catahoula, Concordia, East Carroll, Franklin, Jackson, Lincoln, Madison, Morehouse, Ouachita, Richland, Tensas, Union and West Carroll.

B. The District shall be governed by a board of commissioners, hereinafter simply called the "board," which shall be composed, ex-officio, of the presidents of each of the parish school boards within the district and the president of the Monroe City School Board. The domicile of the board and the district shall be at the office of the Monroe City School Board in the city of Monroe, State of Louisiana. The members of the board shall meet at its domicile at seven o'clock on the evening of the second Monday of January, 1967 and at that meeting it shall elect from its membership a president, vice-president, and such other officers as it may consider appropriate. The secretary and the treasurer of the board (which offices may be combined) may be selected by the board from among its membership or may be otherwise selected by the board. The board shall adopt such rules and regulations as may be necessary for its own government and may hire such other employees as may be necessary. A majority of the board shall constitute a quorum for the transaction of business. Voting by proxy shall not be permitted. The board shall keep a record of all of its proceedings and it shall designate one of the newspapers published within the district as its official journal, in which the minutes of such proceedings shall be published promptly after each meeting. The board shall hold regular and special meetings upon such call, after such notice, at such times and at such places within or without the district as the board may prescribe.

Acts 1966, Ex.Sess., No. 22, §1; Redesignated from R.S. 33:2737.11 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:306.3 — LA Code / Code revised-statutes / Title 47 / Section 306.3
Donations to the Louisiana Military Family Assistance Fund
Status: in_force

A. For taxable filing periods beginning on and after January 1, 2006, every person who files a return for a sales or use tax imposed by the state of Louisiana or a political subdivision of the state whose boundaries are coterminous with those of the state is authorized to do any of the following:

(1) Designate on the return for such tax all or a portion of the total amount of any refund to which such person is entitled for that period as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being paid to the person as a refund, in which case the refund shall be reduced by the amount so designated.

(2) Designate on the return for such tax a portion or the total amount of any vendor's compensation legally due to such person for that period as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being used to reduce the person's liability or to increase any refund due, in which case any such additional amounts due shall be paid with the return and any such refund shall be reduced by the amount so designated.

(3) Whether or not the person is entitled to a refund, a person may make an additional donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 by paying the amount of such donation in addition to any tax or refund due for the period and designating the donation on the sales tax return.

B. In the event that a person makes a donation under the provisions of Paragraphs (A)(1) or (2) above, any amounts designated for donation shall be subject to any lawful offsets, garnishments, liens, or seizures.

C.(1) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.

(2) No donation made under the provisions of this Section shall be invalid for lack of an authentic act.

D. Upon receipt of any person's return upon which the designation of a donation of a refund or vendor's compensation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the due date of the return.

E.(1) Any political subdivision of the state of Louisiana, whose boundaries are not coterminous with those of the state, may elect to adopt any or all of the provisions of this Section by ordinance allowing a person to donate any local tax refund to the Louisiana Military Family Assistance Fund through collections by the political subdivision. Any political subdivision that adopts any of these provisions must remit all donations collected from filers to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the date such amounts are collected.

(2) Such donations shall not be permitted to the extent of any lawfully existing garnishments, tax liens, or seizures by the political subdivision.

F. Except as provided for in Subsection B and Paragraph (E)(2) of this Section, donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 2 of Subtitle II of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of this Title, as amended.

Acts 2005, No. 151, §3, eff. June 28, 2005.
La. Rev. Stat. § 47:337.16.6 — LA Code / Code revised-statutes / Title 47 / Section 337.16.6
Collector to be furnished list of taxpayers; records made available
Status: in_force

In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the commissioner of finance of the city of New Orleans shall transmit to the collector of revenue at a time specified in the agreement a current list of taxpayers under each ordinance to be enforced by the collector. All records of the city relating to taxes due under the ordinances to be enforced by the collector of revenue shall be preserved and made available to the collector upon his request.

Acts 1950, 2nd Ex.Sess., No. 11, §6; Redesignated from R.S. 33:2752 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.109 — LA Code / Code revised-statutes / Title 47 / Section 338.109
Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish, the Assumption Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent, in addition to the actual sales and use tax in effect on January 1, 1981, within the parish of Assumption, including the municipalities therein, as hereinafter set forth.

B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax, insofar as it applies within the municipality of Napoleonville, shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, by an additional one percent.

C. The sales and use tax so levied shall be imposed by an ordinance or resolution of the Assumption Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of Assumption, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Assumption at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and to provide for the collection of the tax within the parish of Assumption, including the municipalities therein, and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the Assumption Parish School Board.

D. This tax shall be in addition to all other taxes, including any municipal sales taxes, and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Assumption Parish School Board in the ordinance or resolution imposing said tax. However, the Assumption Parish School Board shall have the right to contract with the State Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.

E. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the Assumption Parish School Board for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish.

F. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to the effective date of this Section shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the Assumption Parish School Board shall be made in accordance with the authorization under which such tax was levied and is being collected.

G. The funds raised by the Assumption Parish School Board pursuant to the provisions of this Section shall not be considered by the State Board of Elementary and Secondary Education or by the state Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Elementary and Secondary Education and the state Department of Education.

Added by Acts 1981, No. 523, §1, eff. July 19, 1981; Redesignated from R.S. 33:2737.47 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.65 — LA Code / Code revised-statutes / Title 47 / Section 338.65
Election
Status: in_force

The resolution imposing any such tax shall be adopted by the governing body of the parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of R.S. 47:338.48 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish (except that the right to vote at any such election shall not be restricted to taxpaying voters), and the majority of those voting in such election shall have voted in favor of such tax and the funding thereof into bonds of such tax subject to the provisions and restrictions contained in R.S. 47:338.48 through 338.78. Voting machines shall be used as to any and all elections required under the provisions of R.S. 47:338.48 through 338.78.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2722 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.221 — LA Code / Code revised-statutes / Title 47 / Section 463.221
Special prestige license plate; "Mississippi State University Alumni Association"
Status: in_force

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

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

B. The secretary shall work in conjunction with the executive director of the Mississippi State University Alumni Association or his designee and the state senator for Senate District 18 to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded in equal disbursements to the Mississippi State Alumni chapters in the state of Louisiana that are officially sanctioned by the Mississippi State Alumni Association.

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

Acts 2022, No. 86, §1.
La. Rev. Stat. § 47:463.137 — LA Code / Code revised-statutes / Title 47 / Section 463.137
Special prestige license plates; Gold Star
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 Gold Star plate. The secretary shall not require any minimum number of applicants prior to establishing or issuing this plate. The license plate shall be restricted to the vehicles provided for in Subsection E of this Section. The secretary shall design the plate, and it shall include the words "Gold Star Family".

B. The secretary of the Department of Public Safety and Corrections shall issue the prestige license plates, as prescribed herein, on receipt of an application and written evidence that the applicant is the owner of a motor vehicle and is a member of the immediate family of a member of the armed forces of the United States who lost his life under any of the following conditions:

(1) During World War I, World War II, or any subsequent period of armed hostilities in which the United States was engaged before July 1, 1958.

(2) Anytime after June 30, 1958, under any of the following conditions:

(a) While engaged in an action against an enemy of the United States.

(b) While engaged in military operations involving conflict with an opposing foreign force.

(c) While serving with friendly forces engaged in an armed conflict in which the United States is not a belligerent party against an opposing armed force.

(3) Anytime after March 28, 1973, as a result of any of the following:

(a) An international terrorist attack against the United States or foreign nation friendly to the United States, recognized as such an attack by the secretary of defense for the United States.

(b) Military operations while serving outside the United States, including commonwealths, territories, and possessions of the United States, as part of a peacekeeping force.

C. For the purposes of this Section, a member of the immediate family shall include: a widow or widower, remarried or not; a mother, father, stepmother, stepfather, mother through adoption, father through adoption, and foster parents who stood in loco parentis; grandparents; each child, stepchild, and adopted child; and each brother, half-brother, sister, and half-sister.

D. The Gold Star motor vehicle prestige license plates shall be issued in the same manner as other motor vehicle license plates. Qualified immediate family members applying for the plates shall present to the department a copy of the death certificate of the armed forces member who lost his life. The charge for this license plate shall be the same as for regular license plates and shall include a handling fee of three dollars and fifty cents, both to be retained by the department for administrative costs.

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

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

Acts 2008, No. 516, §1, eff. June 1, 2009; Acts 2009, No. 224, §2, eff. June 1, 2009.
La. Rev. Stat. § 47:1955 — LA Code / Code revised-statutes / Title 47 / Section 1955
Assessment of property adjudicated to the state
Status: in_force

After property has been adjudicated to the state, it shall be assessed, during the period allowed by existing law for its redemption, in the name of the person to whom it was assessed at the date of the sale. During the period allowed by existing law in which the owner of the property is permitted to redeem it, the tax collector shall not again sell the property under the continued assessment aforesaid while the property remains in a condition of forfeiture to the state, but the assessors of the several parishes of the state shall designate such property as adjudicated to the state, and list and assess it separately from all other property.

In the parish of Orleans, property adjudicated to the state shall be listed separately by squares or subdivisions in the same manner as other property not in a state of forfeiture.

The continued assessment, or any erroneous assessment in the name of the former owner, or any action of the tax collector in receiving taxes under the continued assessment, or other erroneous assessment, and any continued possession of the property by any former owner during the period allowed by law for the redemption of the property, shall not be considered or construed by any court of this state as an estoppel of the state from claiming the property, or taking physical possession thereof, after the adjudication of the property to the state and during the period of time allowed by law for the redemption of the property, nor as affecting in any way the title of the state to the property, or to its right of possession thereof.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.