La. Rev. Stat. § 47:68 — LA Code / Code revised-statutes / Title 47 / Section 68
Deductions from gross income; optional standard deduction
Status: in_force

A. Allowance. In computing net income of an individual, there shall be allowed as a deduction from gross income, at the election of the individual, a standard deduction equal to 10% of the adjusted gross income, as defined herein, or $1,000.00, whichever is the lesser, except that in the case of a separate return by a married individual, the standard deduction shall not exceed $500.00.

B. In lieu of certain deductions. The standard deduction shall be in lieu of all deductions except those which under Subsection C of this section are to be subtracted from gross income in computing adjusted gross income, and federal income taxes paid or accrued.

C. Adjusted gross income defined. As used in this Section, the term "adjusted gross income", when applied to income of an individual, means gross income minus the following deductions:

(1) the deductions allowed by this Chapter which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee;

(2) the deductions allowed by R.S. 47:62 which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer;

(3) the deductions allowed by R.S. 47:62 which consist of expenses of travel, meals, and lodging while away from home, paid or incurred by the taxpayer in connection with the performance by him of services as an employee;

(4) the deductions allowed by R.S. 47:62 which consist of expenses of transportation paid or incurred by the taxpayer in connection with the performance by him of services as an employee;

(5) the deductions allowed by R.S. 47:62 which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for the employer;

(6) the deductions allowed in this Sub-part which consist of losses incurred in any transaction entered into for profit, though not connected with the trade or business;

(7) the deductions other than those provided in Sub-sections C(1), C(6), C(8), and C(9) of this Section, allowed in this Sub-part which are attributable to property held for the production of rents and royalties;

(8) the deductions, other than those provided in Sub-section C(1) of this Section for depreciation and depletion, allowed in this Sub-part to a life tenant of property or to an income beneficiary of property held in trust; and

(9) the deductions, other than those provided in Sub-section C(1) of this Section, allowed in this Sub-part as losses from the sale or exchange of property.

D. Election of standard deduction.

(1) Method and effect of election. The standard deduction shall be allowed if the taxpayer so elects in his return, and the collector shall by regulations prescribe the manner of signifying such election in the return. If the taxpayer on making his return fails to signify his election to take the standard deduction, such failure shall be considered his election not to take the standard deduction.

(2) Change of election. Under regulations prescribed by the collector, a change of an election for any taxable year to take, or not to take, the standard deduction, may be made after the filing of the return for such year. If the spouse of the taxpayer has filed a separate return for any taxable year corresponding, for purposes of R.S. 47:101-B, to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations:

(a) the spouse makes a change of election with respect to the standard deduction for the taxable year covered in such separate return, consistent with the change of election sought by the taxpayer, and

(b) the taxpayer and his spouse consent in writing to the assessment, within such period as may be agreed on with the collector, of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or regulation.

E. Individuals not eligible for standard deduction.

(1) Husband and wife. The standard deduction shall not be allowed to a husband or wife if the tax of the other spouse is determined on the basis of the taxable income computed without regard to the standard deduction. For purposes of this Part, the determination of whether an individual is married shall be made as of the close of his taxable year, except in cases in which a taxpayer's spouse dies during the taxpayer's taxable year such determination shall be made as of the time of such death; an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.

(2) Certain other taxpayers ineligible. The standard deduction shall not be allowed in computing the taxable income of:

(a) an individual making a return for a period of less than 12 months on account of a change in his annual accounting period; or

(b) an estate or trust, common trust fund, or partnership.

Amended by Acts 1950, No. 445, §1, Acts 1958, No. 242, §4; Acts 1970, No. 258, §2; Acts 1973, Ex.Sess., No. 8, §1.
La. Rev. Stat. § 47:463.51 — LA Code / Code revised-statutes / Title 47 / Section 463.51
Special prestige license plates; Lions International
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate which may be issued, upon application, to any citizen of Louisiana who is an active member of Lions International. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The prestige license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear the words "Louisiana Lions" across the bottom of the plate, immediately preceded by the Lion's slogan "We Serve".

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

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

D.(1) No such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided in this Subsection and a one-dollar handling fee to be retained by the department to offset a portion of the administrative costs. The department shall collect the donation for each license plate which shall be annually appropriated by the legislature to the office for citizens with developmental disabilities, Louisiana Department of Health.

(2) An amount of monies equal to the total amount of donations shall be equally divided and disbursed annually by the office for citizens with developmental disabilities to the Louisiana Lions Eye Foundation in New Orleans and the Louisiana Lions Camp in Leesville. The monies shall be used solely for the expenses incurred in providing services to children of this state with developmental disabilities and in providing treatment to persons who are sight-impaired whose eligibility for such treatment shall be determined by the Louisiana Lions Eye Foundation. The services of the Louisiana Lions Eye Foundation and the Louisiana Lions Camp are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana.

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

F. Each Louisiana Lions chapter shall be responsible for certifying applications on a form approved by the Department of Public Safety and Corrections to be submitted with other required registration papers. If a member of any Louisiana Lions chapter holding this special prestige license plate terminates membership, the affected chapter shall notify the department so that the plate may be recovered and the registration cancelled.

Acts 1997, No. 768, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:463.134 — LA Code / Code revised-statutes / Title 47 / Section 463.134
Special prestige license plate; Louisiana Thanks You!
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Louisiana Thanks You! when the department has received a minimum of one thousand applications for such plate and upon the signing of a contract authorizing the use of the logo of the Louisiana Thanks You! Campaign. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana Thanks You! Campaign directors, provided that it is in compliance with R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any 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 a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

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

Acts 2006, No. 564, §1.
La. Rev. Stat. § 47:356 — LA Code / Code revised-statutes / Title 47 / Section 356
Business of lending or of dealing of notes secured by chattel mortgages or other liens
Status: in_force

A. For every person, firm, corporation, or association of persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory liens, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table:

The Annual

If the Amount of Loans Made is:

License Shall

As Much As

But Less Than

Be:

$

0

$

250,000

$

50

250,000

500,000

100

500,000

750,000

150

750,000

1,000,000

200

1,000,000

1,250,000

250

1,250,000

1,500,000

300

1,500,000

1,750,000

350

1,750,000

2,000,000

400

2,000,000

2,250,000

450

2,250,000

2,500,000

500

2,500,000

3,000,000

550

3,000,000

3,500,000

600

3,500,000

4,000,000

650

4,000,000

4,500,000

700

4,500,000

5,000,000

750

5,000,000

5,500,000

800

5,500,000

6,000,000

850

6,000,000

6,500,000

900

6,500,000

7,000,000

950

7,000,000

7,500,000

1,000

7,500,000

8,000,000

1,050

8,000,000

8,500,000

1,100

8,500,000

9,000,000

1,150

9,000,000

9,500,000

1,200

9,500,000

10,000,000

1,250

10,000,000

11,000,000

1,350

11,000,000

12,000,000

1,450

12,000,000

13,000,000

1,550

13,000,000

14,000,000

1,650

14,000,000

15,000,000

1,750

15,000,000

16,000,000

1,850

16,000,000

17,000,000

1,950

17,000,000

18,000,000

2,050

18,000,000

19,000,000

2,150

19,000,000

20,000,000

2,250

20,000,000

25,000,000

2,500

25,000,000

30,000,000

3,000

30,000,000

35,000,000

3,500

35,000,000

..........

3,700

B. The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.

C. In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and R.S. 47:348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue".

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. § 47:338.89 — LA Code / Code revised-statutes / Title 47 / Section 338.89
Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
Status: in_force

A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and secondary schools of Bienville Parish or any portion thereof and/or for the purpose of providing funds to pay for capital improvements of the public school system of Bienville Parish, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishing therefor, title to which shall be in the public, and/or for the purpose of paying principal and interest on bonds issued by the school board, or for any one or more of said purposes, the Bienville Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent hereinafter sometimes called "additional sales tax" within the parish of Bienville or any portion thereof, all as more particularly hereinafter set forth.

B. The additional sales tax so levied shall be imposed by an ordinance of the Bienville Parish School Board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, or any portion thereof, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said 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 or that portion in which the tax is proposed to be levied, 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 shall have voted in favor of the proposition to impose such additional sales tax. Prior to submitting said question at an election, if the school board desires to levy said additional sales tax in an area composed of less than the entire parish, the school board shall, by resolution, create a sales tax district hereinafter sometimes called "District" composed of the area in which the tax is proposed to be levied. The proposition to levy said tax may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereafter set forth. 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 additional sales tax is so voted, the board shall have complete authority to levy and collect the tax within said parish or district, respectively, 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 Bienville Parish School Board and all reasonable and necessary costs and expenses of administering and collecting the additional sales tax shall be paid from the additional sales tax revenues.

C. Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including any other sales and use tax or taxes, and said additional sales tax shall be administered and collected by the board 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 317; provided, however, that the Bienville Parish School Board shall have the right to contract with any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with any sales and use tax of such other agency.

D. The proceeds of the tax herein authorized shall be used to supplement other revenues available to the school board for the purpose of maintaining and operating the public elementary and secondary schools of Bienville Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of Bienville Parish as hereinabove defined, including the payment of principal and interest on bonds issued by the school board, or for any one or more of said purposes, and the ordinance imposing said additional tax and any amendments thereto shall state the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Subject to the approval at an election as hereinbefore required, the Bienville Parish School Board is hereby authorized to fund into bonds not to exceed seventy-five percent of the estimated avails or proceeds of said additional sales tax hereinafter sometimes referred to as "sales tax revenues" in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the sales tax revenues may be expended, all in the manner herein provided, at such times as it deems appropriate.

E. The Bienville Parish School Board shall by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, said rate not to exceed the rate prescribed by the Louisiana Civil Code for conventional obligations. The bonds shall be issued in the name of the Parish School Board of the Parish of Bienville, State of Louisiana, or the Sales Tax District of the said Parish School Board, as the case may be, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued.

F. Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish, district or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.

G. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.

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

I. When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this section.

J. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this section.

K. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the board may think proper, where not inconsistent with the provisions of this section, and when any bonds payable from the tax revenues shall have been issued, this section, the ordinance of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and this section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.

L. All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published in the official journal of the board and in a financial paper published in the city of New York or the city of New Orleans, with said advertisement to be published at least once a week for three weeks, with the first publication being at least twenty-one days prior to the date fixed for reception of bids. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be re-advertised in the manner herein prescribed.

M. The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see to the application thereof.

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

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

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

O. 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 a pledge and dedication of a sales and use tax in the parish of Bienville, Louisiana. Registered this _________________ day of 20___.

_____________________________

SECRETARY OF STATE"

All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.

P. The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.

Q. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the State of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.

R. The ordinance imposing the additional sales tax, the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof and, if applicable, the resolution creating the district, shall each be recorded in the mortgage records of the parish of Bienville and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax, the legality of the bonds so issued, or the creation of the district, respectively, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax, authorizing the bonds, or creating the district for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax, issuing the bonds, or creating the district, respectively, as provided under the provisions of this Section is not raised within the said thirty days from the publication thereof, the authority to levy the tax, the authority to issue the bonds and the authority to create the district, respectively, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.

S. Nothing contained in this Section, and particularly no provision of Subsection D hereof, shall be construed to affect the purposes for which the proceeds of any sales tax authorized by other provisions of Louisiana law shall be used, and in all such cases the disposition of the proceeds of sales tax otherwise authorized shall be made in accordance with the authorization for such tax.

T. Funds raised pursuant to the provisions of this Section shall not be considered by the State Board of Education or 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 Education and the State Department of Education.

Added by Acts 1970, No. 676, §1; Redesignated from R.S. 33:2737.7 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:204 — LA Code / Code revised-statutes / Title 47 / Section 204
Partner's distributive share
Status: in_force

A. Effect of partnership agreement. A partner's distributive share of income, gain, loss, deduction, or credit shall, except as otherwise provided in this Section, be determined by the partnership agreement.

B. Distributive share determined by income or loss ratio. A partner's distributive share of any item of income, gain, loss, or deduction shall be determined in accordance with his distributive share of taxable income or loss of the partnership, as described in R.S. 47:202(A)(4), for the taxable year, if:

(1) the partnership agreement does not provide as to the partner's distributive share of such item, or

(2) the principal purpose of any provision in the partnership agreement with respect to the partner's distributive share of such item is the avoidance or evasion of any tax imposed by this Chapter.

C. Contributed property.

(1) General rule. In determining a partner's distributive share of items described in R.S. 47:202(A), depreciation, depletion, or gain or loss with respect to property contributed to the partnership by a partner shall, except to the extent otherwise provided in Paragraph (2) or (3) of this Subsection be allocated among the partners in the same manner as if such property had been purchased by the partnership.

(2) Effect of partnership agreement. If the partnership agreement so provides, depreciation, depletion, or gain or loss with respect to property contributed to the partnership by a partner shall, under regulations prescribed by the collector, be shared among the partners so as to take account of the variation between the basis of the property to the partnership and its fair market value at the time of contribution.

(3) Undivided interests. If the partnership agreement does not provide otherwise, depreciation, depletion, or gain or loss with respect to undivided interests in property contributed to a partnership shall be determined as though such undivided interests had not been contributed to the partnership. This paragraph shall apply only if all of the partners had undivided interests in such property prior to making the contribution and their interests in the capital and profits of the partnership correspond with such undivided interests.

D. Limitation on allowance of losses. A partner's distributive share of partnership loss (including capital loss) shall be allowed only to the extent of the adjusted basis of such partner's interest in the partnership at the end of the partnership year in which such loss occurred. Any excess of such loss over such basis shall be allowed as a deduction at the end of the partnership year in which such excess is repaid to the partnership.

E. Family partnerships.

(1) Recognition of interest created by purchases or gift. A person shall be recognized as a partner for purposes of this Subtitle if he owns a capital interest in a partnership in which capital is a material income-producing factor, whether or not such interest was derived by purchases or gift from any other person.

(2) Distributive share of donee includible in gross income. In the case of any partnership interest created by gift, the distributive share of the donee under the partnership agreement shall be includible in his gross income, except to the extent that such share is determined without allowance of reasonable compensation for services rendered to the partnership by the donor, and except to the extent that the portion of such share attributable to donated capital is proportionately greater than the share of the donor attributable to the donor's capital. The distributive share of a partner in the earnings of the partnership shall not be diminished because of absence due to military service.

(3) Purchase of interest by member of family. For purpose of this Section, an interest purchased by one member of a family from another shall be considered to be created by gift from the seller, and the fair market value of the purchased interest shall be considered to be donated capital. The "family" of any individual shall include only his spouse, ancestors, and lineal descendants, and any trusts for the primary benefit of such persons.

Amended by Acts 1958, No. 441, §1.
La. Rev. Stat. § 47:4331 — LA Code / Code revised-statutes / Title 47 / Section 4331
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:322.39 — LA Code / Code revised-statutes / Title 47 / Section 322.39
Disposition of certain collections in St. Bernard 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 St. Bernard 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 the fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the St. Bernard Parish Enterprise Fund as provided in and subject to the provisions of R.S. 47:332.22.

Acts 1999, No. 93, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:723.1 — LA Code / Code revised-statutes / Title 47 / Section 723.1
Metric conversion factor
Status: in_force

Gasoline or other motor fuels sold, used, consumed, or otherwise acquired and measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.

Added by Acts 1980, No. 138, §1.
La. Rev. Stat. § 47:9011 — LA Code / Code revised-statutes / Title 47 / Section 9011
Information sharing and restricted use agreements; other jurisdictions
Status: in_force

A. The corporation may enter into intelligence sharing, reciprocal use, or restricted use agreements with the federal government, law enforcement agencies, lottery regulation agencies, and gaming enforcement agencies of other jurisdictions which provide for and regulate the use of information provided and received pursuant to the agreement.

B. Records, documents, and information in the possession of the corporation received pursuant to an intelligence sharing, reciprocal use, or restricted use agreement entered into by the corporation with a federal department or agency, any law enforcement agency, or the lottery regulation or gaming enforcement agency of any jurisdiction shall be considered investigative records of a law enforcement agency as described in R.S. 44:3 and shall not be released under any condition without the permission of the person or agency providing the record or information.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:22 — LA Code / Code revised-statutes / Title 47 / Section 22
Special classes of taxpayers
Status: in_force

The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Subtitle applicable to such class, as follows:

(1) Estates and trusts and the beneficiaries thereof, Subpart C of Part II.

(2) Members of partnerships, Subpart D of Part II.

(3) Insurance companies, Subpart E of Part II.

(4) Foreign corporations, Subpart G of Part II.
La. Rev. Stat. § 47:9080 — LA Code / Code revised-statutes / Title 47 / Section 9080
State declaration of exemption from provisions of certain federal statutes
Status: in_force

Pursuant to 15 U.S.C. 1171 through 1177, the state of Louisiana, acting by and through its duly elected and qualified members of its legislature, does hereby in this Section, declare that the state of Louisiana or the portions within which lottery operations are authorized are exempt from the provisions of 15 U.S.C. 1171 through 1177 as said provisions pertain to, regulate, restrict, or prohibit the transportation into the state of Louisiana of lottery supplies, equipment, and devices approved or authorized by the provisions of this Subtitle.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:9081 — LA Code / Code revised-statutes / Title 47 / Section 9081
Legal shipments of lottery devices into state
Status: in_force

All shipments of lottery supplies, equipment, and devices into any parish of the state of Louisiana within which lottery operations are authorized shall be deemed legal shipments of such devices for purposes of federal law.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:53.1 — LA Code / Code revised-statutes / Title 47 / Section 53.1
Recovery of bad debts, prior taxes, and delinquency amounts
Status: in_force

Income attributable to the recovery during the taxable year of a bad debt, prior tax, or delinquency amount, to the extent of the amount of the recovery exclusion with respect to such debt, tax, or amount, shall not be included in gross income and shall be exempt from taxation under this Chapter. For the purposes of this Section:

(1) The term "Bad debt" means a debt on account of worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year.

(2) "Prior tax" means a tax on account of which a deduction or credit was allowed for a prior taxable year.

(3) "Delinquency amount" means an amount paid or accrued on account of which a deduction or credit was allowed for a prior taxable year and which is attributable to failure to file return with respect to a tax, or pay a tax, within the time required by the law under which the tax is imposed, or to failure to file return with respect to a tax or pay a tax.

(4) "Recovery exclusion", with respect to a bad debt, prior tax, or delinquency amount, means the amount, determined in accordance with regulations prescribed by the collector, of the deductions or credits allowed, on account of such bad debt, prior tax, or delinquency amount, which did not result in a reduction of the taxpayer's tax under this Chapter or corresponding provisions of prior statutes reduced by the amount excludible in previous taxable years with respect to such debt, tax, or amount under this paragraph.

Added by Acts 1950, No. 445, §2.
La. Rev. Stat. § 47:1604 — LA Code / Code revised-statutes / Title 47 / Section 1604
Penalty for false or fraudulent return
Status: in_force

When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the state of any tax due under this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific penalty of seventy-five 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 action or in the same action for the collection of the tax.

Amended by Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:302.49 — LA Code / Code revised-statutes / Title 47 / Section 302.49
Disposition of certain collections in Evangeline Parish
Status: in_force

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

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

C. The monies in the Evangeline Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available for use by the Evangeline Parish Tourist Commission for the purpose of promoting and enhancing tourism activities.

Acts 1999, No. 1025, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:490.34 — LA Code / Code revised-statutes / Title 47 / Section 490.34
Military honor license plates; "Woman Veteran"
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 "Woman Veteran" plate.

B. Upon application of a "Woman Veteran" recipient, 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 "Woman Veteran" plate shall include the seal of the veteran's branch of service and the words "Woman Veteran".

C. The charge for this license plate shall be the regular motor vehicle registration license fee as provided for under the provisions of 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 license 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 license plate was issued. The 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 2022, No. 53, §1.
La. Rev. Stat. § 47:1987 — LA Code / Code revised-statutes / Title 47 / Section 1987
Time when listing of property concluded
Status: in_force

A. The preparation and listing on the assessment lists of all real and personal property shall be completed by the assessor on or before the first day of July in each year. The Orleans Parish assessor shall complete the work of preparing and making up the assessment lists for the following calendar year on all real and personal property in the parish by the first day of August of each year. For the year 2006 only, because of the extraordinary circumstances due to Hurricane Katrina, the Orleans Parish assessor shall complete the work of preparing and making up the assessment lists for the year 2006 by December 31, 2005.

B.(1) Assessors shall provide notice to a taxpayer of the amount of the assessment of the taxpayer's property, including supplemental assessments pursuant to R.S. 47:1966, at the time and in the manner provided for in this Subsection:

(a) In any tax year in which property is reappraised and valued pursuant to Article VII, Section 18(F) of the Constitution of Louisiana.

(b) When the taxable assessment of the taxpayer's property for a tax year increases by fifteen percent or more from its assessment in the previous tax year.

(c) If the reappraisal of property results in an increase of more than fifty percent of the previously assessed value and a homestead exemption is claimed on the property pursuant to Article VII, Section 20(A) of the Constitution of Louisiana, the assessor shall provide the notice required pursuant to this Subsection by certified mail. This Subparagraph shall apply only to a parish which contains a municipality with a population of more than three hundred forty thousand according to the most recent federal decennial census.

(d) The notice required pursuant to this Subsection shall be mailed to the taxpayer no less than fifteen days prior to the commencement of the appeal period.

(2) Taxpayers shall be provided notice of their assessment by mailing such information to the taxpayer at the same address to which the notice of tax due is sent by the collector of the taxes no later than the first day of the exposure period provided for by R.S. 47:1992. The actual mailing of the notice by the assessor shall constitute full compliance with this Subsection. The notice required pursuant to the provisions of this Subsection shall include the taxpayer's estimated property tax assessment and property value for the current year and the property tax assessment and property value for the previous year. The Louisiana Tax Commission shall design a notice which shall be used by all assessors throughout the state and which shall be of an appropriate size to clearly indicate to the taxpayer the change in the property's value.

(3)(a) Except as provided for in Subparagraph (3)(b) of this Paragraph, a taxpayer may rely on the assessment valuation mailed to him in the notice and such reliance shall be a defense against any claim for additional ad valorem property taxes, interest, and penalties on such property.

(b) The assessment valuation provided to the taxpayer may be changed to reflect an increase in assessment, including supplemental assessments pursuant to R.S. 47:1966, if the assessor shows that the taxpayer received written notice of such change at least thirty days before the last day for review by the appropriate board of review.

(4) All tax recipient bodies shall pay upon warrant of the assessor their share of the total expense for implementing the provisions of this Subsection each tax year based upon the proportion that the amount of their ad valorem tax levied for the immediate prior year bears to the total amount of the ad valorem taxes levied in such immediate prior year by all tax recipient bodies.

(5) The assessor may also provide notice to the taxpayer of his estimated property taxes due for the current year based upon the authorized and adopted millage rates in effect at either of the following times:

(a) At the end of the prior tax year.

(b) During the current tax year, if such millages are available.

(6) The provisions of this Subsection shall apply only to taxpayers that have taxable assessments and which are assessed by the assessor.

(7) The provisions of this Subsection shall not apply in the parish of Rapides.

Amended by Acts 1977, No. 382, §1, eff. July 10, 1977; Acts 1978, No. 1, §2, eff. May 3, 1978; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2005, 1st Ex. Sess., No. 26, §1, eff. Nov. 29, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2013, No. 154, §1, eff. June 7, 2013; Acts 2020, No. 193, §1.
La. Rev. Stat. § 47:297.20 — LA Code / Code revised-statutes / Title 47 / Section 297.20
Tax deduction; adoption from foster care
Status: in_force

A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth receiving extended foster care services pursuant to the Extended Foster Care Program Act. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer claiming the deduction.

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

B. The taxpayer claiming the deduction authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the adoption and, if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.

C.(1) The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction.

(2) If the rules promulgated pursuant to this Subsection require the submission of a deduction eligibility certification letter and the secretary of the Department of Revenue determines that the process of obtaining that letter is an impediment to, or causes an undue burden for, claiming of the deduction provided for in this Section, then the secretary may amend such rules to provide for an alternative process for certification of eligibility for the deduction. The process may include certification on a standardized form promulgated by the secretary in rule.

Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 349, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:6302 — LA Code / Code revised-statutes / Title 47 / Section 6302
Credit for donations to public schools
Status: in_force

A.(1) There shall be an income tax credit for donations a taxpayer makes during a taxable year to public schools that receive a letter grade of "D" or "F" for the most recent year pursuant to the Louisiana School and District Accountability System. The credit shall be earned for the taxable year of the donation. In order to qualify for the credit, the donation shall be made by a taxpayer who is required to file a Louisiana income tax return.

(2) The donation shall be used by the public school for the costs and expenses of any of the following:

(a) Purchasing of instructional materials and supplies used in classrooms or in tutorial programs to enhance student learning.

(b) Establishing and maintaining tutorial programs designed to enhance student academic achievement.

(c) Establishing and maintaining in-school child care programs for student parents.

(d) Establishing and maintaining school-based health clinics.

(e) Meeting any of the requirements prescribed for academically unacceptable schools prescribed for in Chapter 16 of LAC 28:XI.

(3) The amount of the credit shall be as follows:

(a) If the donation is made to a public school that received a letter grade of "D", "F", or any variation thereof for the most recent year, pursuant to the Louisiana School and District Accountability System, the amount of the credit shall be equal to ninety-five percent of the taxpayer's donation.

(b) No credit shall be issued for a donation to a public school that received a letter grade of "A", "B", "C", or any variation thereof for the most recent year, pursuant to the Louisiana School and District Accountability System.

(4) The Department of Revenue shall provide a standardized format for a receipt to be issued by the public school to the taxpayer. The receipt shall indicate the amount of the donation to the public school and the letter grade the public school received pursuant to the Louisiana School and District Accountability System. The receipt shall also include a certification by the public school that the donation will be used for one of the authorized purposes provided for in Paragraph (2) of this Subsection.

(5) The governing authority of the public school that has received a donation eligible for a credit pursuant to this Section shall provide a public report to the Department of Revenue and the Department of Education that shall be prepared by a certified public accountant and shall be submitted electronically in a format approved by the Department of Revenue to the departments no later than the last day of February of each year. The report shall contain the name and address of the public school, the total number and total dollar amount of donations received during the previous calendar year, the total amount of donations made by each taxpayer during the previous calendar year, and the name, address, and federal employer identification number or last four digits of the social security number of each taxpayer who donated.

B.(1) The total amount of credits granted pursuant to the provisions of this Section shall not exceed one million dollars per calendar year.

(2) The issuance of tax credits authorized by this Section shall be on a first-come, first-served basis. If the total amount of tax credits authorized in a particular calendar year exceeds the amount of tax credits authorized for that year, the Department of Revenue shall treat the excess as having been applied for on the first day of the subsequent year.

(3) The Department of Revenue shall treat all requests received on the same business day as received at the same time. If the aggregate amount of the requests received on a single business day exceeds the total amount of available tax credits, the department shall issue tax credits on a pro rata basis.

C. A taxpayer seeking a tax credit pursuant to the provisions of this Section shall apply for the tax credit by electronically submitting an application to the Department of Revenue on a form prescribed by the Department of Revenue. The application period shall begin on January first and conclude on the last day of February of the calendar year following the calendar year in which the credit is earned. The taxpayer shall submit a copy of the receipt issued to him by the public school. The taxpayer shall attach all required documentation to the application.

D. No credits shall be earned pursuant to this Section for taxable periods beginning on or after January 1, 2028.

Acts 2025, No. 423, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:7019.2 — LA Code / Code revised-statutes / Title 47 / Section 7019.2
Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds
Status: in_force

A. Any person, who availed themselves of the toll violation amnesty program as provided in R.S. 47:7019.1 and made payment for a toll violation to the Department of Transportation and Development during the amnesty period shall be entitled to a refund of such monies paid if he applies to the state treasurer, as administrator of the Uniform Unclaimed Property Act, for the refund within the refund time period provided for in this Section and if he satisfies one of the following circumstances:

(1) Such person possessed a valid toll tag and payment account, but due to no fault of his own, his toll payment account was not accessed for payment.

(2) Such person did not possess a valid toll tag and made payment for fewer than five toll violations.

B.(1) The state treasurer, as administrator of the Uniform Unclaimed Property Act, shall establish a program to refund monies collected during the amnesty period for a toll violation from any person who satisfies one of the circumstances provided in Subsection A of this Section and who contacts the state treasurer for a refund and provides the state treasurer with sufficient proof of the payment made that satisfied the circumstances of Subsection A of this Section.

(2)(a) The state treasurer shall begin conducting the program no later than October 1, 2014, and shall terminate the program on June 30, 2015.

(b) The state treasurer shall publicize the program in order to maximize the public awareness of and participation in the program.

(c) After June 30, 2015, the state treasurer, as administrator of the Uniform Unclaimed Property Act, shall have no obligation to refund monies collected during the amnesty period for a toll violation which satisfies the circumstances of Subsection A of this Section.

C. The provisions of Subsections A and B of this Section shall terminate on June 30, 2015.

D. Notwithstanding the provisions of R.S. 47:7019.1(C)(6)(b), or any other law to the contrary, no action shall be taken to collect a toll violation from any person who possessed a valid toll tag and payment account but, due to no fault of his own, the toll payment account was not accessed for payment.

E. Notwithstanding the provisions of any other law to the contrary, the Department of Transportation and Development, the attorney general, or the Department of Revenue, office of debt recovery, as applicable, shall provide the state treasurer with the records in each department's possession of all payments made during the amnesty period for toll violations which satisfied the circumstances of Subsection A of this Section.

Acts 2014, No. 762, §2, eff. June 19, 2014; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:97 — LA Code / Code revised-statutes / Title 47 / Section 97
Returns for a period of less than twelve months
Status: in_force

A. Change of accounting period. If a taxpayer, with the approval of the collector, changes the basis of computing net income from fiscal year to calendar year, a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year. If the change is from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year.

B. Income computed on basis of short period. Where a separate return is made under Sub-section A of this Section on account of a change in the accounting period, and in all other cases where a separate return is required or permitted, by regulations prescribed by the collector, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate return is made.

C. Income placed on annual basis. If a separate return is made under Sub-section A of this Section on account of a change in the accounting period, the net income, computed on the basis of the period for which separate return is made, shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.

D. Reduction of credits against net income. In the case of a return made for a fractional part of a year, except a return made under Sub-section A of this Section on account of a change in the accounting period, the personal exemption and credit for dependents shall be reduced respectively to amounts which bear the same ratio to the full credits provided as the number of months in the period for which return is made bears to twelve months.
La. Rev. Stat. § 47:519 — LA Code / Code revised-statutes / Title 47 / Section 519
Temporary registration plates issued by dealers
Status: in_force

A. Issuance by commissioner to dealer. The commissioner may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates designed by the commissioner, or paper or card stock approved by the commissioner for print on demand temporary registration plates to a licensed automobile, trailer, truck, motorcycle, or other motor driven cycle, or motorized camper dealer who applies for same and who enclosed with such application a fee of twenty dollars per plate or piece of approved paper or card stock for which application is made by a licensed dealer. Such application shall be made upon a form prescribed and furnished or on a website approved by the commissioner. Dealers subject to the limitations and conditions set forth in this Section may issue such temporary registration plates to owners of vehicles, except apportioned trucks, provided that such owners shall comply with the pertinent provisions of this Section.

B. Dealer's records. Every dealer who has made application for temporary registration plates or paper or card stock approved by the commissioner for print on demand temporary registration plates shall maintain in permanent form a record of all temporary registration plates delivered to and issued by him, and in addition thereto, shall maintain in permanent form a record of any other information pertaining to the receipt or the issuance of temporary registration plates that the commissioner may require. Each record shall be kept for a period of at least three years from the date of entry of such record. Every dealer shall allow full and free access to such records during regular business hours, to duly authorized representatives of the commissioner and to peace officers.

C. Copy of application sent to commissioner. Every dealer who issues temporary registration plates or print on demand temporary registration plates on paper or card stock approved by the commissioner shall, on the day that he issues such plates, send electronically to the commissioner the information including but not limited to the model, model year, make, vehicle identification number, issue date, dealer or lending institution name and address, and the city for each temporary registration plate prior to the dealer's issuing the temporary registration plate to the purchaser of the vehicle.

D. Permitted use. Dealers may issue temporary registration plates or print on demand temporary registration plates on paper card or card stock approved by the commissioner to persons who purchase motor vehicles from dealers. All other uses of temporary registration plates are prohibited.

E. Information to be inserted by dealer. Every dealer who issues temporary plates shall insert clearly and indelibly on the face of each temporary registration plate the date of issuance and expiration, and the make and serial number of the vehicle for which issued. Every dealer who issues print on demand temporary registration plates on paper or card stock approved by the commissioner shall print on the face of each temporary registration plate the date of issuance, the date of expiration, and the make and serial number of the vehicle for which issued.

F. Suspension of right of dealer to issue. If the commissioner finds that the provisions of this Section or his directions are not being complied with by the dealer, he may issue a cease and desist order to the dealer directing the dealer to stop issuing temporary registration plates and to surrender all unissued temporary registration plates remaining in the dealer's possession. Thereafter, a dealer who maintains a valid dealers license may request and the commissioner may issue a temporary registration plate on a transactional basis provided the dealer provides copies of all documents executed by the prospective purchaser of the vehicle. The cease and desist order shall remain in effect until the commissioner is satisfied that the dealer will comply with the law at the commissioner's directions, or the dealer no longer possesses a license. The commissioner shall notify the applicable licensing commission when issuing a cease and desist order as provided for in this Section.

G. Destruction upon receiving annual plates. Every person to whom temporary registration plates have been issued shall permanently destroy such temporary registration plates immediately upon receiving the annual registration plates; however, if the annual registration plates are not received within sixty days of the issuance of the temporary registration plates and no extension has been granted, the owner shall, notwithstanding, immediately upon the expiration of such sixty-day period, permanently destroy the temporary registration plates.

H. Expiration of plates. Temporary registration plates shall expire and become void upon the receipt of the annual registration plates or upon the expiration of sixty days from the date of issuance, depending on whichever event shall first occur. However, if a title transfer is defective or delayed, the purchaser of a new or used motor vehicle which has been issued a temporary registration plate may apply to the dealer for and receive one additional sixty-day extension following the expiration of the original temporary registration plate, as approved by the Department of Public Safety and Corrections, office of motor vehicles. Special temporary registration plates issued under the provisions of Subsection L of this Section shall expire as provided in that Subsection. No refund or credit for fees paid by dealers to the commissioners for temporary registration plates shall be allowed, except in the event the issuance of temporary registration plates or markers is discontinued, in which case the dealer may petition for a refund.

I. Rules and regulations. The commissioner of motor vehicles shall have the power to make such rules and regulations, not inconsistent herewith, as he shall deem necessary for the purpose of carrying out the provisions of this Section.

J. Penalty. Any person violating the provisions of this Section shall be guilty of a misdemeanor and shall be fined not more than one thousand dollars or imprisonment for not more than one year, or both. No penalty shall be imposed on any person who violates the provisions of Subsections G and H of this Section by failing to dispose of a temporary registration plate and retaining such temporary registration plate after the expiration of sixty days from issuance thereof if the permanent registration plate has been applied for as required by law but has not yet been received by the owner.

K. Fees. The fees prescribed herein shall be retained by the commissioner to defray the cost of printing, processing, and issuing the temporary registration plates.

L. Special temporary plates. The commissioner shall issue special temporary registration plates to truck dealers. The special temporary registration plates shall be the same as, and shall be subject to the same requirements as, the other temporary registration plates issued under this Section, except that:

(1) The special temporary registration plates shall be used only on trucks with a gross vehicle weight rating of ten thousand pounds or more.

(2) Each special temporary registration plate shall be valid for sixty days from the date the special temporary registration plate or marker is issued.

M. The commissioner may establish rules to phase out preprinted temporary registration plates and require all persons or entities authorized to issue temporary registration plates to issue only those print on demand temporary plates on paper or card stock approved by the commissioner.

N. The commissioner shall ensure that the number printed on temporary registration license plates is the same as the number printed on the permanent plate issued by the department.

O. In lieu of issuing a temporary registration plate, the commissioner may allow a special or personalized plate to be transferred to the customer's new vehicle from the customer's old vehicle. In such event, the commissioner shall provide the manner in which the transfer is electronically reported as provided for in Subsection C of this Section.

Added by Acts 1960, No. 319, §1. Amended by Acts 1968, No. 100, §1; Acts 1969, No. 118, §1; Acts 1970, No. 97, §1; Acts 1970, No. 380, §1; Acts 1977, No. 417, §1, eff. July 1, 1977; Acts 1978, No. 493, §1; Acts 1979, No. 95, §1. Acts 1983, 1st Ex. Sess., No. 33, §4, eff. Jan. 19, 1983; Acts 1983, No. 225, §1; Acts 1986, No. 175, §1; Acts 1986, No. 791, §1; Acts 1991, No. 547, §1, eff. July 15, 1991; Acts 1992, No. 631, §1, eff. July 2, 1992; Acts 1995, No. 440, §1; Acts 1997, No. 787, §1; Acts 1999, No. 228, §1, eff. June 11, 1999; Acts 2012, No. 94, §1; Acts 2025, No. 509, §1, eff. July 1, 2025.
La. Rev. Stat. § 47:338.24.2 — LA Code / Code revised-statutes / Title 47 / Section 338.24.2
Town of Jonesville; sales and use tax; authorization
Status: in_force

A. Notwithstanding any other provision of law to the contrary except Subsection F of this Section, the governing authority of the town of Jonesville may levy and collect a sales and use tax not in excess of one percent within the corporate limits of the town.

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

C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Jonesville. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. The tax shall be imposed for not more than nine years.

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

E. The purpose of such tax shall be to provide funds for the hardsurfacing, rehabilitation, and resurfacing of the streets located within the corporate limits of the town of Jonesville. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from the tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax.

F. The governing authority of the town of Jonesville shall not levy both a sales and use tax as authorized in R.S. 47:338.1(A)(1)(a) and a tax as authorized in this Section.

Acts 2015, No. 339, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:2266.1 — LA Code / Code revised-statutes / Title 47 / Section 2266.1
Procedure to recognize amounts due under tax lien certificate
Status: in_force

A.(1) Upon the expiration of the later of three years from recordation of the tax lien certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after providing the notices required by R.S. 47:2156, a certificate holder may, by verified petition, institute in a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent obligation, an ordinary proceeding seeking recognition of the delinquent obligation and the lien and privilege evidenced by the tax lien certificate. The petition shall name as a defendant each owner of the property shown in the conveyance records.

(2) Upon request of the certificate holder, the tax collector shall provide the certificate holder with a statement certifying the amount of the termination price as of the date in the statement. A copy of this certification shall be attached to the petition.

(3) At the time of filing, the petitioner shall send a copy of the petition to the tax collector and file a notice of pendency of action with the recorder of mortgages of the parish in which the property is located. The notice of pendency of action shall preserve the effect of the certificate as a tax lien on the property described therein during the pendency of the action.

(4) Citation and service shall be made on each defendant in accordance with the Code of Civil Procedure unless a written waiver has been filed.

(5) The petition shall include each of the following allegations:

(a) Petitioner is a certificate holder of a tax lien recorded in the mortgage records of this parish.

(b) At least three years have passed since the recordation of the tax lien certificate.

(c) At least six months have passed since the transmission of notices as required by R.S. 47:2156.

(d) The attached tax lien certificate was issued for the collection of the delinquent obligation for payment of statutory obligations on the property described.

(e) The complete legal description of the immovable property subject to the tax lien certificate.

(f) The amount of the delinquent obligation secured by the lien as evidenced by the tax lien certificate, the statement of tax collector, and the affidavit of costs incurred executed by the certificate holder.

(g) The amount secured by any privilege held by the petitioner pursuant to R.S. 47:2158.

(h) The petitioner is entitled to recover court costs and reasonable attorney fees incurred in prosecution of the action.

(6) Except for good cause shown, the recoverable amount of attorney fees shall not exceed the greater of twenty-five percent of the total amount sought to be collected as specified in Subparagraph (5)(f) of this Subsection or two thousand five hundred dollars.

B. This action shall be brought in the parish in which the property is located unless it lies in two or more parishes, in which case the action may be brought in any such parish.

C.(1) The court may appoint an attorney at law to represent a defendant pursuant to Code of Civil Procedure Article 5091. The attorney shall receive a reasonable fee for his services, to be fixed by the court and be taxed as costs. The costs for filing, service of process, and fees and costs of the court-appointed attorney shall be added to the termination price.

(2) The petition shall be served upon the tax collector.

(3) When all parties have been served, the plaintiff shall notify the clerk of court of that fact, and the clerk of court shall serve notice upon the tax collector stating the date upon which the last party was served.

D.(1) Until close of business on the thirtieth day following the date on which the last party was served, or the next day that is not a legal holiday if the thirtieth day is a legal holiday, any person may cause the tax lien to be extinguished by delivering the termination price to the tax collector. For purposes of determining costs incurred by the tax lien certificate holder to be included in the termination price, the affidavit of costs shall be determinative unless an order or judgment of the court states otherwise. The tax collector shall not be liable to any person for any error in calculation of the termination price.

(2) After the period described in Paragraph (1) of this Subsection has expired, the following rules shall apply:

(a) The tax lien certificate holder may file a motion for judgment recognizing the tax lien and any privilege arising under R.S. 47:2158.

(b) The tax collector shall no longer accept any attempted termination payments, and the tax lien shall be extinguished only pursuant to Paragraph (3) of this Subsection. Nothing in this provision shall prohibit the tax collector from cancelling any tax lien certificate in accordance with other applicable provisions of law.

(3) At any time prior to a judicial sale pursuant to R.S. 47:2267, any person holding an interest in the property that may be terminated by the enforcement of the tax lien may file a contradictory motion for the court to set the termination price. No later than thirty days after the motion is filed, the court shall enter an order fixing the termination price in accordance with R.S. 47:2243 ordering the mover to remit the full termination price no more than thirty days following the signing of the order by either depositing the full termination price into the registry of the court or delivering the full termination price to the certificate holder and directing the clerk of court to terminate the tax lien certificate upon deposit of the termination price in the registry of the court or delivery of the termination price to the certificate holder. For purposes of this Paragraph, the termination price shall include the amount secured by any privilege held by the petitioner pursuant to R.S. 47:2158.

(4) Any penalty that has become final pursuant to R.S. 47:2158.1 or 2231.1 that remains unpaid at the time that an action pursuant to this Section is filed may be enforced by subtracting the amount of the penalty from the termination price due.

E. A judgment rendered in favor of the plaintiff shall be in rem only. The judicial mortgage created by the recordation of the judgment shall affect only the property described in the petition and shall be preferred to all other liens, privileges, mortgages, and other encumbrances of any nature, regardless of when recorded, except those listed in R.S. 47:2268(B).

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.98 — LA Code / Code revised-statutes / Title 47 / Section 337.98
Appeals
Status: in_force

An aggrieved party may obtain a review of any final judgment of the district court by appeal to the appropriate circuit court of appeal. The appeal shall be taken as in other civil cases.

Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:43 — LA Code / Code revised-statutes / Title 47 / Section 43
Exclusion from gross income; certain death benefits
Status: in_force

A. Proceeds of life insurance contracts payable by reason of death.

(1) General rule. Except as otherwise provided in Paragraph (2) of this Subsection and in Subsection D of this Section, gross income does not include amounts received under a life insurance contract whether in a single sum or otherwise, if such amounts are paid by reason of the death of the insured.

(2) Transfer for valuable consideration. In the case of a transfer for a valuable consideration, by assignment or otherwise, of a life insurance contract or any interest therein, the amount excluded from gross income by Paragraph (1) of this Subsection shall not exceed an amount equal to the sum of the actual value of such consideration and the premiums and other amounts subsequently paid by the transferee. The preceding sentence shall not apply in the case of such a transfer:

(a) if such contract or interest therein has a basis for determining gain or loss in the hands of a transferee determined in whole or in part by reference to such basis of such contract or interest therein in the hands of the transferor, or

(b) if such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner or to a corporation in which the insured is a shareholder or officer.

B. Employees' death benefits.

(1) General rule. Gross income does not include amounts received by the Beneficiaries or the estate of an employee, whether in a single sum or otherwise, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.

(2) Special rules. The following rules and limitations apply to Paragraph (1) of this Subsection.

(a) $5,000 limitation. The aggregate amounts excludable with respect to the death of any employee shall not exceed $5,000.

(b) Nonforfeitable rights. Amounts with respect to which the employee possessed, immediately before his death, a nonforfeitable right to receive the amounts while living are not excludable, other than total distributions payable, as defined in R.S. 47:185, which are paid to a distributee, by a stock bonus, pension, or profit-sharing trust described in R.S. 47:185 which is exempt from tax under R.S. 47:121, or under an annuity contract under a plan which meets the requirements of R.S. 47:185 within one taxable year of the distributee by reason of the employee's death.

(c) Joint and survivor annuities. Amounts received by a surviving annuitant under a joint and survivor's annuity contract after the first day of the first period for which an amount was received as an annuity by the employee (or would have been received if the employee had lived), are not excludable.

(d) Other annuities. In the case of any amount to which R.S. 47:44 (relating to annuities, etc.) applies, the amount which is excludable, determined in accordance with the preceding rules, shall be determined by reference to the value of such amounts as of the day on which the employee died. Any amounts so excludable shall, for purposes of R.S. 47:44, be treated as additional consideration paid by the employee.

C. Interest. If any amount excluded from gross income by Subsection A or B of this Section is held under an agreement to pay interest thereon, the interest payments shall be included in gross income.

D. Payment of life insurance proceeds at a date later than death.

(1) General rule. The amounts held by an insurer with respect to any beneficiary shall be prorated, in accordance with such regulations as may be prescribed by the collector, over the period or periods with respect to which such payments are to be made. There shall be excluded from the gross income of such beneficiary in the taxable year received:

(a) any amount determined by such proration, and

(b) in the case of the surviving spouse of the insured, that portion of the excess of the amounts received under one or more agreements specified in Subparagraph (2)(a) of this Subsection, (whether or not payment of any part of such amounts is guaranteed by the insurer) over the amount determined in Subparagraph (a) of this Paragraph which is not greater than $1,000 with respect to any insured.

Gross income includes, to the extent not excluded by the preceding sentence, amounts received under agreements to which this Subsection applies.

(2) Amount held by an insurer. An amount held by an insurer with respect to any beneficiary shall mean an amount to which Subsection A of this Section applies which is:

(a) held by an insurer under an agreement provided for in the life insurance contract, whether as an option or otherwise, to pay such amount on a date or dates later than the death of the insured, and

(b) is equal to the value of such agreement to such beneficiary:

(i) as of the date of death of the insured (as if any option exercised under the life insurance contract were exercised at such time), and

(ii) as discounted on the basis of the interest rate and mortality tables used by the insurer in calculating payments under the agreement.

(3) Surviving spouse. For purposes of this Subsection, the term "surviving spouse" means the spouse of the insured as of the date of death, including a spouse legally separated but not under a decree of absolute divorce.

(4) Application of Subsection. This Subsection shall not apply to any amount to which Subsection C is applicable.

E. Alimony, and similar payments.

In general. This Section shall not apply to so much of any payment as is includible in the gross income of the wife under R.S. 47:42(C) (relating to alimony).

F. Effective date of Section. This Section shall apply only to amounts received by reason of the death of an insured or any employee occurring after the date of enactment of this Section. R.S. 47:43 as it existed prior to this amendment shall apply to amounts received by reason of the death of an insured or an employee occurring on or before such date.

Amended by Acts 1958, No. 242, §1.
La. Rev. Stat. § 47:1520 — LA Code / Code revised-statutes / Title 47 / Section 1520
Electronically filed returns; signatures
Status: in_force

A.(1) The secretary may require electronic filing of tax returns or reports under any of the following circumstances:

(a) The taxpayer is required to pay electronically.

(b) Persons severing oil or gas from the soil or water of the state that are required to file reports under R.S. 47:635(A)(2) or 640(A)(2).

(c) Individual income tax returns prepared by a tax preparer that prepares and files more than one hundred state individual income tax returns during any calendar year.

(d) The report is required for dedicated fund distribution.

(e) A professional athletic team or professional athlete is required to file with the Department of Revenue for the administration of the Sports Facility Assistance Fund.

(f) The taxpayer is required to file the same or a substantially similar return or report with the Internal Revenue Service for the same tax period.

(g) The person is required to file a report pursuant to R.S. 47:843 et seq.

(2) With respect to all other tax returns or reports other than individual income tax returns or reports, the secretary may require electronic filing of any tax return or report.

(3) The electronic filing requirement shall be implemented by administrative rule adopted and promulgated with legislative oversight in accordance with the Administrative Procedure Act, R.S. 49:950 et seq.

B. Failure to comply with the electronic filing requirements will result in the assessment of a penalty of one hundred dollars or five percent of the tax, whichever is greater. If it is determined that the failure to comply is attributable, not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payment of the whole or any part of the penalty. However, in any case where the penalty exceeds twenty-five thousand dollars, such penalty waiver shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.

C. The secretary may prescribe alternative methods for signing, subscribing, or verifying a return, statement, or other document filed by electronic means that shall have the same validity and consequence as the actual signature and/or written declaration for such a return, report, statement, or other document.

D. In cases where the taxpayer can prove the electronic filing of a tax return or report would create an undue hardship, the secretary may exempt the taxpayer from filing the return or report electronically.

Acts 1995, No. 167, §1, eff. June 12, 1995; Acts 2001, No. 70, §1, eff. May 24, 2001; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, No. 452, §1, eff. June 15, 2006; Acts 2010, No. 503, §1; Acts 2010, No. 960, §1, eff. July 6, 2010; Acts 2013, No. 221, §3; Acts 2017, No. 150, §1, eff. June 12, 2017.
La. Rev. Stat. § 47:302.33 — LA Code / Code revised-statutes / Title 47 / Section 302.33
Disposition of certain collections in Tensas Parish
Status: in_force

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

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

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:351 — LA Code / Code revised-statutes / Title 47 / Section 351
Failure to pay tax; judgment prohibiting further pursuit of business
Status: in_force

A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector is hereby vested with authority, on motion in the Board of Tax Appeals or a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in not less than two or more than ten days, exclusive of holidays, why the delinquent taxpayer should not be ordered to pay the total amount due and owing under this Chapter. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the municipality or parish for the amount of the license, penalty, fees, and costs against the defendant, who shall also be ordered to cease the further pursuit of business until the judgment is satisfied.

B. As an additional optional remedy of collection, the collector may issue an assessment to a taxpayer in the same manner as is provided for in the Uniform Local Sales Tax Code pursuant to Chapter 2-D of this Subtitle. The assessment may be appealed to the Local Tax Division of the Board of Tax Appeals in the same manner and subject to the same thirty day deadline as provided for in that Chapter.

Amended by Acts 1950, No. 105, §1; Acts 1979, No. 612, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2016, No. 335, §1, eff. June 5, 2016.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:463.120 — LA Code / Code revised-statutes / Title 47 / Section 463.120
Special prestige license plates; Zeta Phi Beta Sorority
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 Zeta Phi Beta Sorority plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of the Zeta Phi Beta Sorority, Inc., provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority.

B. The license plate shall be issued, upon application, to any member of the Zeta Phi Beta Sorority.

C. An annual royalty fee of twenty-five dollars for use of the sorority's logo shall be collected from the applicant and forwarded to the National Educational Foundation of Zeta Phi Beta Sorority, Inc. for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the royalty fees for each initial issuance of a license plate and for each license plate renewal by the National Educational Foundation of Zeta Phi Beta Sorority, Inc. shall be retained by the foundation. The monies shall be used to support the national foundation's scholarship program.

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

(1) All necessary contracts regarding use of the Zeta Phi Beta Sorority's logo have been executed.

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

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Zeta Phi Beta Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2003, No. 259, §1.
La. Rev. Stat. § 47:6005 — LA Code / Code revised-statutes / Title 47 / Section 6005
Qualified new recycling manufacturing or process equipment and service contracts
Status: in_force

A. For the purposes of this Section:

(1) "Beneficial use" means the use of waste material for some profitable purpose (e.g., incorporating sludge into soil to amend the soil). Avoidance of processing or disposal cost alone does not constitute beneficial use.

(2) "Conventional disposal" means the disposal as waste in a cell at a landfill. It shall not include any application specifically approved by the department as a beneficial use (e.g., alternate daily cover).

(3)(a) "Industrial solid waste" means solid waste generated by a manufacturing, industrial, or mining process, or which is contaminated by solid waste generated by such a process. Such waste may include, but is not limited to, waste resulting from the following manufacturing processes: electric power generation; fertilizer/agricultural chemicals; food and related products; by-products; inorganic chemicals; iron and steel manufacturing; leather and leather products; nonferrous metals manufacturing/foundries; organic chemicals; plastics and resins manufacturing; pulp and paper industry; rubber and miscellaneous plastic products; stone, glass, clay, and concrete products; textile manufacturing; and transportation equipment.

(b) This term shall not include hazardous waste regulated under the Louisiana hazardous waste regulations or under federal law, or waste which is subject to regulation under the Office of Conservation's Statewide Order No. 29-B or by other agencies.

(4) "Post-consumer waste material" means any product generated by a business or consumer which has served its intended end use, and which has been separated from solid waste for the purposes of collection, marketing, and disposition and which does not include secondary waste material, hazardous waste, or demolition waste.

(5)(a) "Process" means a method or technique, including recycling, recovering, compacting (but not including compacting which occurs solely within a transportation vehicle), composting, incinerating, shredding, baling, recovering resources, pyrolyzing, or any other method or technique designed to change the physical, chemical, or biological character or composition of a solid waste to render it safer for transport; reduced in volume; or amenable for recovery, storage, reshipment, or resale.

(b) The definition of process shall not include treatment of wastewaters to meet state or federal wastewater discharge permit limits. Neither shall the definition include activities of an industrial generator to simply separate wastes from the manufacturing process.

(6)(a) "Qualified new recycling manufacturing or process equipment" means new machinery or new apparatus used exclusively to process post-consumer waste material, recovered material, or both, and manufacturing machinery used exclusively to produce finished products, the composition of which is at least fifty percent post-consumer waste material, recovered material, or both.

(b) For purposes of this Section, "qualified new recycling manufacturing or process equipment" shall not include vehicles, structures, machinery, equipment, or devices used to store or incinerate waste material, or construction equipment or farm equipment used in the process.

(7) "Qualified service contracts" means any service contracts utilized by a nonhazardous industrial waste generator or a nonhazardous industrial waste beneficial user to implement Department of Environmental Quality-approved beneficial use programs for nonhazardous industrial waste streams as defined under the department's Solid Waste Rules and Regulations so as to avoid conventional disposal of such waste in a landfill.

(8) "Recovered material" means recovered materials as defined in R.S. 30:2412 and which would otherwise be processed or disposed of as nonhazardous solid waste.

(9) "Secondary waste material" means waste material generated after the completion of a manufacturing process.

(10)(a) "Solid waste" means any garbage, refuse, or sludge from a wastewater-treatment plant, water-supply treatment plant, or air pollution-control facility, and other discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities.

(b) Solid waste shall not include solid or dissolved material in domestic sewage; solid or dissolved materials in irrigation-return flows; industrial discharges that are point sources subject to permits under R.S. 30:2075; source, special nuclear, or by-product material as defined by the Atomic Energy Act of 1954 (68 Stat. 923 et seq.), as amended; or hazardous waste subject to permits under R.S. 30:2171 et seq.

B.(1) In order to qualify for the tax credit provided for in this Section, the taxpayer shall apply for certification from the secretary of the Department of Environmental Quality that the qualified new recycling manufacturing or process equipment purchased or the services contracted for are qualified new recycling manufacturing or process equipment or qualified service contracts as defined herein. Included with the application for certification shall be a statement acknowledging that the taxpayer shall use a good faith effort to utilize post-consumer waste material or recovered material, or has used the equipment or services contracted for to implement a Department of Environmental Quality-approved beneficial use program for a nonhazardous industrial waste stream, which was generated within the state or was destined to be landfilled within the state.

(2) The certification shall specify the following:

(a) The date of purchase of the qualified new recycling manufacturing or process equipment, the description of the equipment, and the cost.

(b) The date of the qualified service contract, a description of such contract, and its cost.

(c) The equipment and/or service has not previously qualified for a credit pursuant to this Section either for the owner or for a previous owner.

(3) Prior to certification, the secretary of the Department of Environmental Quality shall determine that any recovered material proposed to be recycled or beneficially used is a nonhazardous solid waste or nonhazardous industrial solid waste under applicable state and federal law or regulation.

(4) Upon certification, the secretary of the Department of Environmental Quality shall submit a copy thereof to the taxpayer and the secretary of the Department of Revenue. The secretary shall also submit a copy of the certification to the commissioner of administration who shall approve the certification prior to a credit being granted.

C.(1) A taxpayer who purchases qualified new recycling manufacturing or process equipment or qualified service contracts, or both, as defined in this Section and certified by the secretary of the Department of Environmental Quality to be used or performed exclusively in this state shall be entitled to a credit against any income taxes imposed by the state in an amount equal to fourteen percent of the cost of the new recycling manufacturing or process equipment or qualified service contract, or both, less the amount of any other tax credits received for the purchase of such equipment or contract, or both.

(2)(a) When filing a tax return that includes a claim for a credit pursuant to this Section, the taxpayer shall include a copy of the certification and a statement that the new recycling manufacturing or process equipment is in use or the applicable service contract was contracted for in the applicable taxable period and the equipment and/or the service contracted for is used or was performed, exclusively in Louisiana. The taxpayer shall include with the statement an estimate of the amount of post-consumer waste material or recovered material utilized, or the amount of nonhazardous industrial waste beneficially used.

(b) If the qualified new recycling manufacturing or process equipment is sold or exchanged before the entire credit is claimed, the portion of the credit otherwise allowable shall be allowed in the period of sale or exchange and any unused credit shall be canceled for all future periods. Any credit shall be valid in the taxable period in which the certification is approved.

D.(1) The amount of the credit claimed in the taxable period for which certification of equipment is received, and the amount of credit claimed therefor in each taxable period thereafter, shall not exceed twenty percent of the amount of the total credit allowable. In no case shall the credit claimed exceed fifty percent of the tax liability which would be otherwise due for that taxable period. Any unused credit for a taxable year in which a credit is allowed may be carried forward to subsequent years until the credit is exhausted. Total credits certified by the secretary of the Department of Environmental Quality in any calendar year shall not exceed three million six hundred thousand dollars.

(2) Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.

E. The secretary of the Department of Environmental Quality, in consultation with the secretary of the Department of Revenue, shall promulgate rules and regulations establishing technical specifications and certification requirements for the qualification of new recycling manufacturing or process equipment and/or service contracts for the credit established pursuant to this Section.

F. In addition to the information required in R.S. 47:1517, the annual tax exemption budget shall include information setting forth the number of certifications that were approved during the preceding fiscal year, the cost of each type of new recycling manufacturing or process equipment and/or service contract which has been certified as qualifying for the credit, the total amount of post-consumer waste material or recovered material utilized, or the amount of nonhazardous industrial waste reused, and other applicable information in addition to the information required by R.S. 47:1517.

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

Acts 1991, No. 359, §1; Acts 1991, No. 1052, §1, eff. July 29, 1991; Acts 1996, No. 26, §1; Acts 1998, No. 8, §1; Acts 2002, 1st Ex. Sess., No. 38, §1, eff. April 18, 2002; Acts 2005, No. 319, §1, eff. June 30, 2005; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts 2015, No. 357, §§1, 2, eff. June 29, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 2, and 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:53.2 — LA Code / Code revised-statutes / Title 47 / Section 53.2
Exclusion from gross income; income from discharge of indebtedness
Status: in_force

Special Rule of Exclusion.--No amount shall be included in gross income by reason of the discharge, in whole or in part, within the taxable year, of any indebtedness for which the taxpayer is liable, or subject to which the taxpayer holds property, if--

(1) the indebtedness was incurred or assumed--

(a) by a corporation, or

(b) by an individual in connection with property used in his trade or business, and

(2) such taxpayer makes and files a consent to the regulations prescribed under R.S. 47:156C (relating to adjustment of basis) then in effect at such time and in such manner as the collector of revenue by regulations prescribes.

In such case, the amount of any income of such taxpayer attributable to any unamortized premium (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be included in gross income, and the amount of the deduction attributable to any unamortized discount (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be allowed as a deduction.

Added by Acts 1956, No. 433, §1.
La. Rev. Stat. § 47:359 — LA Code / Code revised-statutes / Title 47 / Section 359
Businesses where licenses are based on flat fees
Status: in_force

The following types of business shall obtain an annual license based on the flat fee designated hereafter. For purposes of this Section, the minimum tax noted in R.S. 47:344 for most new businesses for the first year of commencement or fractional part thereof does not apply.

A. Private banking or investment banking business. (1) For each business of carrying on a private banking house, business or agency, investment banking house, business or agency, a license based on a flat fee of five hundred dollars shall be required.

(2) The term "investment banking" means a business that is carried on through the purchase or underwriting of security issues and their subsequent sale to investors.

B. Repealed by Acts 1988, No. 752, §2, eff. Jan. 1, 1989.

C. Peddlers and itinerant vendors. (1) All peddlers, hawkers, itinerant vendors, and every person who displays samples, models, goods, wares, or merchandise on a temporary basis in any hotel, motel, store, storehouse, house, vehicle, or any other place, for the purpose of securing orders for the retail sale of such goods, wares, or the like kind or quality, either for immediate or future delivery shall obtain a license based on a fee not to exceed two hundred dollars provided that an itinerant vendor of agricultural products purchased directly from farmers or an itinerant vendor of seafood products who has either harvested the seafood himself or has purchased the seafood directly from commercial fishermen or shrimpers shall obtain a license based on a flat fee not to exceed one hundred dollars.

(2) This Section does not apply to the following classes: those persons making house-to-house or personal calls displaying samples and taking orders for shipment directly from the manufacturer; those persons making a business call or visit upon the verbal or written invitation of the inhabitant of the premises; those persons, or their representatives, engaged in the business of selling at wholesale, from a fixed place of business in this state, to licensed retail dealers; and vendors, or their agents or vendors, or their agents or representatives, in the sale or delivery of petroleum products when drawn, conveyed, and distributed from a stock maintained at a warehouse, distributing station, or established place of business.

(3) Parochial and municipal officers shall require all peddlers to exhibit their occupational license. The license shall indicate thereon the motor vehicle license number. They shall seize the merchandise and any vehicle or other conveyance used by the peddler to peddle the same, if the peddler fails or refuses to exhibit his license. All property seized shall be turned over to a court of competent jurisdiction, to be sold according to law, to satisfy the license due and enforce the privilege therefor. The rights of the holder of a chattel mortgage note or any vehicle seized shall not be affected or prejudiced as a result of the seizure.

(4) Whoever shall sell goods, wares, and merchandise as a peddler without first obtaining the license herein required shall be guilty of a misdemeanor and upon conviction shall be fined not less than five hundred dollars or shall be imprisoned not more than sixty days, or both.

D. Mechanical or electronic amusement machines or devices. (1) Every person engaged in the business of operating any coin-operated mechanical or electronic device or who permits to be operated in his place of business any coin-operated mechanical or electronic device to which a certificate of tax payment is not affixed or displayed as provided in R.S. 47:359(E) shall pay a license tax which shall not exceed twenty dollars for each such machine or device, except that the license tax for each electronic pinball machine, flipper machine, or video game shall not exceed fifty dollars for each such device. Only one license tax shall be collected annually by each jurisdiction for any device required to be licensed under this Paragraph.

(2) The provisions of this Subsection shall not apply in cases where the person engaged in the business of operating such mechanical devices are operating same under a written contract with and are solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival, or trade show which has as one of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this Subsection, the term nonprofit corporation shall be construed to mean only a nonprofit corporation which:

(a) Was organized under the provisions of Chapter 2 of Title 12 of the Louisiana Revised Statutes of 1950 prior to January 1, 1969; and,

(b) Holds membership in good standing in an association organized for the purpose of promoting fairs, festivals, and trade shows in the state of Louisiana.

(3) For the purpose of this Subsection, a "coin-operated mechanical amusement device" is any machine or device operated by depositing a coin, token, slug, or similar object for the placing of the device in readiness of play. This definition includes, but is not limited to the following devices: video games, merry-go-rounds, mechanical hobby horses, juke boxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate monitors.

(4) All such mechanical amusement devices subject to tax under this Subsection and which do not return to the operator or player thereof anything but free additional games or plays or, through the exercise of the skill of the operator or player, a merchandise prize, shall not be deemed to be classed as gambling devices, and neither this Section nor any other Act shall be construed to prohibit same. Payment of the tax imposed by this Subsection shall not be held to legalize the operation of any machine or device defined herein which is prohibited by law. This Subsection shall not be held to repeal any provisions of any law prohibiting the operation, possession, or use of any such machine or device.

E. Evidence of payment. The payment of the taxes levied by this Section shall be evidenced by a certificate of tax payment, or a stamp, or similar evidence of tax payment which shall be issued by the collector. The certificate of payment shall be securely affixed or attached to each machine or other device with respect to which a tax has been paid, or if such certificate cannot be affixed, shall be prominently posted in the place in which the machine or device is located and near to such machine or device. If a machine or device is replaced by another, such other machine or device shall not be considered an additional device service. Certificates of tax payment or stamps are not transferable from one taxing jurisdiction to another.

F. Enforcement. The penalties and procedures of this Chapter relating to the enforcement and collection of the taxes levied under the authority of this Chapter shall apply to any person who has in his possession, control, or custody any machine or device on which the license tax is imposed by this Section and which is being operated without having a certificate of payment issued by the collector, as provided in Subsection E of this Section, affixed or attached thereto, or prominently posted in the place in which the machine or device is located and near to such machine or device. However, the penalties and procedures provided by this Chapter shall not apply to lessees of such machines or devices, provided that the lessee can furnish the collector with adequate information regarding the name, address, and business location of the lessor, against whom the penalties and procedures of this Chapter shall apply.

G. Professional sports. For each person owning or carrying on a business known as "professional sports" a license based on a flat fee of one thousand dollars shall be required. By way of extension and not of limitation, the business of "professional sports" shall include football, basketball, and baseball games, where the individual participants are paid for their services. Sporting events that are provided for by special laws are exempt under this Section.

H. Circuses, concerts, carnivals and special events. For each person operating a circus, carnival, or other traveling show, and for each person or organization sponsoring a concert or other special event, including but not limited to gun shows, arts and crafts fairs, and antique shows, a license based on a flat fee of two hundred fifty dollars shall be required. This license shall be issued by the parish or municipality in which the event is located and shall be good for a period of ten days. Should the person or organization move the circus, concert, or other event to another jurisdiction in the state, a new license shall be required by that jurisdiction.

I. Hotels, motels, rooming houses, boarding houses, and nursing homes. Any person operating a hotel, motel, rooming house, boarding house, or nursing home shall pay an annual license tax of two dollars for each sleeping room contained in it; provided that any person operating a nursing home shall pay, in lieu of the additional license tax required of hotels in R.S. 47:346, a license tax in accordance with the provisions of R.S. 47:354 based on one-third of the total gross receipts of the nursing home.

J. All other businesses. For all businesses not otherwise covered by or specifically exempted under this Chapter, including but not limited to printers, lithographers, attorneys at law, accountants, oculists, physicians, osteopaths, dentists, chiropodists, bacteriologists, veterinarians, chemists, architects, and civil, mechanical, chemical, or electrical engineers engaged in the practice of their profession as an individual, or as a firm, partnership, or corporation, the license shall be one-tenth of one percent of the annual gross receipts for professional fees for services rendered by the taxpayer, with a minimum tax of fifty dollars and a maximum tax of two thousand dollars. The tax levied herein shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation.

K. Pharmacy. For each business licensed by the Louisiana State Board of Pharmacy as a pharmacy and eighty percent of gross revenues of the business comes from the filling of prescription drugs, the license shall be one-tenth of one percent of the gross annual sales of the total business activity, with a minimum tax of fifty dollars and a maximum tax of two thousand dollars. The tax levied herein shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation.

L. Computer programming. For each business in which eighty percent of gross revenues of the business comes from providing software as a service, infrastructure as a service, platform as a service, software programming, website hosting, website design, and networking services, the license shall be one-tenth of one percent of the annual gross receipts for professional fees for services rendered by the business, with a minimum tax of fifty dollars and a maximum tax of two thousand dollars. The tax levied in this Subsection shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation. For purposes of this Subsection, "software as a service" means a delivery model in which software is licensed on a subscription basis and is accessed solely through the internet.

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 638, §1; Acts 1988, No. 752, §2, eff. Jan. 1, 1989; Acts 1989, No. 272, §1, eff. Jan. 1, 1990; Acts 1989, No. 332, §1, eff. Jan 1, 1990; Acts 1991, No. 259, §1; Acts 1992, No. 551, §1, eff. Jan. 1, 1993; Acts 2005, No. 94, §1, eff. July 1, 2005; Acts 2022, No. 328, §1, eff. Jan. 1, 2023.
La. Rev. Stat. § 47:463.70 — LA Code / Code revised-statutes / Title 47 / Section 463.70
Special prestige license plates; letter carriers
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for letter carriers. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana State Association of Letter Carriers, provided that it is in compliance with R.S. 47:463(A)(3).

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

C. The charge for this special license plate 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 charged under the provisions of R.S. 47:463 and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.

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

Acts 1999, No. 925, §1.
La. Rev. Stat. § 47:332.38 — LA Code / Code revised-statutes / Title 47 / Section 332.38
Disposition of certain collections in Union Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Union Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.43.

Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:8018 — LA Code / Code revised-statutes / Title 47 / Section 8018
Security for bonds or notes
Status: in_force

A. The principal of and interest on any bonds or notes issued by a corporation may be secured as provided in R.S. 47:8017(B) and may be secured by a mortgage or other instrument covering all or any part of any lands or all or any part of a development project, including any additions, improvements, extensions to or enlargements of any development project thereafter made.

B. Bonds or notes issued for the acquisition, construction, rehabilitation, or improvement of a development project may be secured by an assignment of any lease of or mortgage on such development project and by an assignment of the revenues and receipts derived by a corporation from any such lease or mortgage.

C. The proceedings under which the bonds or notes are authorized to be issued and any mortgage, lease or other instrument may contain agreements and provisions respecting the maintenance of any development projects covered thereby, the fixing and collection of rents or other revenues therefrom, including monies received in repayment of mortgage loans, and interest thereon, the creation and maintenance of special funds from such rents or other revenues and the rights and remedies available in the event of default, all as a corporation shall deem advisable.

D. Each pledge, agreement, mortgage or other instrument made for the benefit or security of any of the bonds or notes of a corporation shall continue effective until the principal of and interest on the bonds or notes for the benefit of which the same were made shall have been fully paid, or until provisions shall have been made for such payment in the manner provided in the proceedings under which the same may be authorized.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:338.129 — LA Code / Code revised-statutes / Title 47 / Section 338.129
Ouachita Parish School Board; authority to levy additional sales and use tax
Status: in_force

A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within all or any portion of the parish, excluding the city of Monroe.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.

C. The Ouachita Parish School Board is authorized to create one or more school districts, or use any existing school districts, any or all of which shall have the authority to use the additional tax authorized in this Section. Any such district or districts may contain all or any portion of Ouachita Parish, excluding the city of Monroe. The Ouachita Parish School Board shall be the governing authority of any such school district.

D. The sales and use tax so levied shall be imposed by ordinance of the Ouachita Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption and the storage for use or consumption of tangible personal property, and on sales of services in Ouachita Parish or the school district or districts, excluding the city of Monroe, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Ouachita Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish or of the school district or districts, excluding the city of Monroe, at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.

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

Acts 1997, No. 1408, §1, eff. July 15, 1997; Redesignated from R.S. 33:2737.67 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.112 — LA Code / Code revised-statutes / Title 47 / Section 463.112
Special prestige license plates; foster and adoptive parenting
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 foster and adoptive parenting 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.

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.

NOTE: Subsection C eff. until Oct. 1, 2027. See Acts 2025, No. 477.

C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be dedicated to the Department of Children and Family Services, office of children and family services, to be used solely for foster and adoptive parent recruitment activities. 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.

NOTE: Subsection C as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.

C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be dedicated to the Department of Children and Family Services to be used solely for foster and adoptive parent recruitment activities. 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 department shall establish rules and regulations as are necessary to implement this Section.

Acts 2003, No. 21, §1, eff. May 23, 2003; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
La. Rev. Stat. § 47:463.1.1 — LA Code / Code revised-statutes / Title 47 / Section 463.1.1
Parish road use tax; Jefferson Parish
Status: in_force

A.(1) In addition to the annual registration license provided for in R.S. 47:463, an annual parish road use tax of twenty dollars per automobile and twenty-five dollars per truck may be levied by the parish council of Jefferson Parish, and collected at the time the vehicle is registered or the registration is renewed, commencing with the registration period beginning January 1, 1998, subject to the approval of a majority of the electors of Jefferson Parish voting in an election held for that purpose.

(2) On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be twenty dollars per automobile and twenty-five dollars per truck.

B. The parish council of Jefferson Parish shall have the authority to seek the assistance of the Department of Public Safety and Corrections, office of motor vehicles, to collect the proceeds of such tax by entering into a contract with the vehicle commissioner. Pursuant to such contract the vehicle commissioner shall act as agent for Jefferson Parish in collection of such tax, and the tax shall be collected at the time the vehicle is registered and at the time of each subsequent renewal of the registration of the vehicle. The vehicle commissioner shall withhold from any such tax so collected for Jefferson Parish one percent of the proceeds of the tax so collected, which shall be used by the commissioner to pay the cost of collecting and remitting the tax to Jefferson Parish.

Acts 1997, No. 1425, §1.
La. Rev. Stat. § 47:3203 — LA Code / Code revised-statutes / Title 47 / Section 3203
Review of exemption applications and reevaluation of existing contract
Status: in_force

A. Applications for contracts of exemption shall be addressed to Louisiana Economic Development. Louisiana Economic Development shall review applications to determine whether the requirements for an exemption contract have been satisfied and shall recommend to the Board of Commerce and Industry the appropriate action to be taken. The Department of Revenue shall aid Louisiana Economic Development in determining whether the tax information furnished by the applicant is true and correct. Such contracts, in addition to providing for the exemption herein, shall include but not be limited to such terms and conditions as shall support new or retained employment goals, investment and growth as shall, to the satisfaction of the department, board, and governor, promote the goals of economic development that are the purpose of this Chapter.

B. The Board of Commerce and Industry shall review any recommendations for exemptions made by Louisiana Economic Development. If the Board of Commerce and Industry concurs in the recommendation of Louisiana Economic Development, it shall forward the recommendation to the Department of Revenue with the application, contract, and all supporting documents. The Department of Revenue shall within ten days after receipt of the notice file in writing with the Board of Commerce and Industry any objections that it has to granting the exemption. If no objection is made, the Board of Commerce and Industry shall send the recommendation to the governor with a finding that no objection was filed by the Department of Revenue. If any such objection is made, the Board of Commerce and Industry shall hold a contradictory hearing to determine whether such exemption should be granted and the Board of Commerce and Industry shall act as arbitrator at such hearing. The Board of Commerce and Industry shall make its recommendations in writing to the governor for a final determination. Thereafter, the governor shall make the determination to approve the contract as submitted within thirty days of its submission.

Acts 1966, Ex.Sess., No. 12, §3. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1989, No. 491, §1; Acts 1998, No. 60, §1; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:227 — LA Code / Code revised-statutes / Title 47 / Section 227
Offset against tax
Status: in_force

Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state.

Acts 2015, No. 125, §2 eff. July 1, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §§1, 2, eff. June 17, 2016; Acts 2017, No. 400, §§1, 2, 4, eff. June 26, 2017; Acts 2017, No. 403, §§2, 3, eff. June 26, 2017.
La. Rev. Stat. § 47:305.1 — LA Code / Code revised-statutes / Title 47 / Section 305.1
Exclusions and exemptions; ships and ships' supplies
Status: in_force

A. The tax imposed by taxing authorities shall not apply to sales of materials, equipment, machinery, and software that enter into and become component parts of vessels of fifty tons load displacement and over, built in Louisiana nor to the gross proceeds from the sale of such vessels, when sold by the builder thereof.

B. The taxes imposed by taxing authorities shall not apply to any of the following:

(1) Materials, supplies, or software purchased by the owners or operators of vessels operating exclusively in foreign or interstate coastwise commerce, where the materials and supplies are loaded upon, or software is installed on any such vessel for use or consumption in the maintenance and operation of the vessel.

(2) Repair services performed upon vessels operating exclusively in foreign or interstate coastwise commerce, including materials, supplies, and software used in the repairs where the items enter into and become a component part of such vessels.

(3) Laundry services performed for the owners or operators of vessels operating exclusively in foreign or interstate coastwise commerce, where the laundered articles are to be used in the course of the operation of such vessels.

(4) Digital products, prewritten computer software access services, and information services purchased by the owners or operators of vessels operating exclusively in foreign or interstate coastwise commerce, where the digital product or service is used in the maintenance or operation of the vessel and is either required for the navigation or intended commercial operation of a vessel or required to obtain certification or approvals from the United States Coast Guard or any regulatory agency or classification society with respect to a vessel.

(5) Nothing in this Section shall be construed to exempt purchases of software, digital products, or services that are used for routine business operations not specific to the commercial operations of a vessel or for entertainment, leisure, or recreation of crew members or any other person on the vessel.

C.(1) For purposes of this Section, the term "foreign or interstate coastwise commerce" shall mean and include trade, traffic, transportation, or movement of passengers or property by, in, or on a vessel:

(a) Between a point in one state and a point outside the territorial boundaries of such state;

(b) Between points in the same state where the trade, traffic, transportation, or movement of passengers or property traverses through a point outside of the territorial boundaries of such state;

(c) At a point in or between points in the same state as part of or in connection with the business of providing or delivering materials, equipment, fuel, supplies, crew, repair services, laundry services, dredging waterways services, stevedoring services, other loading or unloading services, or ship, barge, or vessel movement services to or for vessels that are operating in foreign or interstate coastwise commerce as defined in this Subsection; or

(d) At a point in or between points in the same state when such trade, traffic, transportation, or movement of passengers or property is part of or consists of one or more segments of trade, traffic, transportation, or movement of passengers or property that either (i) follows movement of passengers or property into or within the state from a point beyond the territorial boundaries of such state, (ii) precedes movement of the passengers or property from within the state to a point outside the territorial boundaries of such state, or (iii) is part of a stream of trade, traffic, transportation, or movement of passengers or property originating or terminating outside the territorial boundaries of such state or otherwise in foreign or interstate coastwise commerce, as defined in this Subsection.

(2) The term "foreign or interstate coastwise commerce" shall not include intrastate commerce, which, for purposes of this Section, shall mean any trade, traffic, transportation, or movement of passengers or property in any state that is not described in the term "foreign or interstate coastwise commerce" as defined in this Section.

(3) For purposes of this Section, the term "component part" or "component parts" shall mean and include any item or article of tangible personal property that is:

(a) Incorporated into, attached to, or placed on a vessel, commercial fishing vessel, or drilling barge during the construction of the vessel in the case of the exemption provided in Subsection A of this Section, or the repair of the vessel in the case of the exemption provided for in Subsection B of this Section;

(b) Required for the navigation or intended commercial operation of a vessel; or

(c) Required to obtain certification or approvals from the United States Coast Guard or any regulatory agency or classification society with respect to a vessel.

(4) For purposes of this Section and except with respect to any gaming equipment, as defined in R.S. 27:44(12), the determination of whether any item or article of tangible personal property is a component part shall be made without regard to any provision of the Louisiana Civil Code.

(5) The provisions of Paragraph (3) of this Subsection shall not apply to any gaming equipment as defined in R.S. 27:44(12).

(6) For purposes of this Section, "vessel" shall mean a ship, vessel, or barge, including a commercial fishing vessel, drilling ship, or drilling barge.

D. The exemption from the state sales tax provided in this Section shall be applicable to any sales tax levied by a local governmental subdivision or school board.

Amended by Acts 1976, No. 554, §1, eff. Jan. 1, 1977; Acts 1982, No. 56, §1, eff. July 10, 1982; Acts 1985, No. 762, §1, eff. Sept. 1, 1985; H.C.R. No. 55, 1986 R.S; Acts 2002, No. 40, §1, eff. June 25, 2002; Acts 2002, No. 41, §1, eff. June 25, 2002; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, 1 st Ex. Sess., No. 34, §1, eff. Feb. 23, 2006; Acts 2025, No. 384, §4, eff. June 20, 2025.
La. Rev. Stat. § 47:338.226 — LA Code / Code revised-statutes / Title 47 / Section 338.226
City of Eunice; 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 Eunice may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed two 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, 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 shall impose the tax by ordinance. However, the ordinance imposing the tax shall be adopted by the governing authority only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under terms and conditions it considers 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 promote tourism within the city.

Acts 2023, No. 274, §1, eff. July 1, 2023.
La. Rev. Stat. § 47:9095 — LA Code / Code revised-statutes / Title 47 / Section 9095
Sports wagering platform provider; permit; fee
Status: in_force

A. The corporation may issue a sports wagering platform provider permit to suitable persons to contract with the corporation to manage or operate the corporation's sports book line-of-business. No person shall manage or operate the corporation's sports book without a valid permit.

B. In addition to the requirements set forth in R.S. 47:9094, the corporation shall provide by rule for the standards and requirements of any sports wagering platform. The rules shall specify technical requirements as well as operational requirements.

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

D. A sports wagering platform provider shall use no more than one sports wagering platform to offer, conduct, or operate a sports book on behalf of the corporation.

E. A sports wagering platform provider shall keep books and records for the management and operation of sports wagering as authorized by this Chapter and for services for which it is contracted by the corporation. The keeping of books and records shall be separate and distinct from any other business the sports wagering platform provider might operate. A sports wagering platform provider shall file quarterly returns with the corporation listing all of its contracts and services related to sports wagering authorized under this Subtitle.

F. All servers necessary for the placement or resolution of wagers, other than backup servers, shall be physically located in Louisiana.

G. Any sports wagering platform utilized for electronic wagering shall have a component of its design to reasonably verify that the person attempting to place the wager is at least twenty-one years of age, physically located in the state, and not physically located in a parish that has not approved a proposition to authorize sports wagering at the time the wager is initiated or placed.

H.(1) The initial application fee for a sports wagering platform provider permit shall be one hundred thousand dollars and shall be nonrefundable. The initial application fee shall be submitted to the corporation at the time of application.

(2) The permit fee for a sports wagering platform provider permit issued pursuant to this Section shall be two hundred fifty thousand dollars. The permit shall be for a term of five years. The permit fee shall be submitted to the corporation on the anniversary date of the issuance of the permit every five years.

I. The provider of a sports wagering platform shall provide the corporation with a readily available point of contact to ensure compliance with the requirements of this Chapter.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:715 — LA Code / Code revised-statutes / Title 47 / Section 715
Exclusions and exemptions; certain sales to United States Government
Status: in_force

The tax herein levied shall not apply to:

(1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;

(2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.

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. § 47:305.76 — LA Code / Code revised-statutes / Title 47 / Section 305.76
Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions
Status: in_force

A. The tax imposed by the political subdivisions of the state shall not apply to the procurement and administration of prescription drugs used exclusively by the patient in his medical treatment when administered exclusively to the patient by a physician, nurse, or other health care professional by infusion, topical system, or injection in a medical clinic where patients are not regularly kept as bed patients for twenty-four hours or more. For purposes of this Section, the term "medical clinic" shall mean a facility used for the reception and care of persons who are sick, wounded, or infirm and used for the treatment of the diseases and conditions set forth in Subsection B of this Section or an outpatient facility licensed to administer drugs for the treatment of the diseases and conditions set forth in Subsection B of this Section.

B. The exemption provided for in Subsection A of this Section shall apply only to prescription drugs that are prescribed for the treatment of the following diseases and conditions:

(1) Rheumatoid arthritis.

(2) Psoriatic arthritis.

(3) Lupus.

(4) Chronic gout.

(5) Osteoporosis.

(6) Multiple sclerosis.

(7) Myasthenia gravis.

(8) Amyotrophic lateral sclerosis.

(9) Chronic inflammatory demyelinating polyneuropathy.

(10) Ulcerative colitis.

(11) Crohn's disease.

(12) Anemia.

(13) Chronic or severe asthma.

(14) Common variable immune deficiency.

(15) Primary immune disorder.

(16) Human immunodeficiency virus.

(17) COVID-19.

(18) Sickle cell disease.

(19) Spinal muscular atrophy.

(20) Sjogren's syndrome.

(21) Huntington's disease.

(22) Rett syndrome.

(23) Ankylosing spondylitis.

(24) Cancer.

(25) Alzheimer's disease and dementia.

(26) Migraine.

(27) Acute bacterial skin and skin structure infection.

(28) Hypercholesterolemia.

(29) Plaque psoriasis.

(30) Thyroid eye disease.

(31) Polyneuropathy of hereditary transthyretin mediated amyloidosis.

(32) Neuromyelitis optica spectrum disorder.

(33) Alpha-1 antitrypsin deficiency.

(34) Gaucher's disease.

(35) Fabry disease.

(36) Pompe's disease.

(37) Porphyria.

(38) Paroxysmal nocturnal hemoglobinuria.

(39) Wet and dry age-related macular degeneration.

(40) Diabetic macular edema.

(41) Diabetic retinopathy.

(42) Retinal vein occlusion.

(43) Glaucoma.

(44) Ocular hypertension.

(45) Mucopolysaccharidosis type I (MPS I).

(46) Granulomatosis with polyangiitis.

(47) Neuropathic pain.

(48) Cataracts.

(49) Ocular inflammation and pain following ophthalmic surgery.

Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2023, No. 382, §1, eff. July 1, 2023; Acts 2024, No. 76, §1, eff. July 1, 2024.
La. Rev. Stat. § 47:338.8 — LA Code / Code revised-statutes / Title 47 / Section 338.8
Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
Status: in_force

A. Notwithstanding any other provision of law, the governing authorities of the parishes of East Baton Rouge, Jefferson, and Orleans are hereby authorized subject to voter approval to levy and collect within the limits of their respective parishes a tax not to exceed one percent upon the occupancy of hotel rooms located within their respective parishes.

B. The word "hotel" in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of ten or more guest rooms. "Hotel" does not include any hospital, convalescent or nursing home or 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. "Person" shall have the same definition as that contained in R.S. 47:301(8).

C. The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. The tax shall not apply to hotel rooms rented for less than three dollars a day. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority only for the promotion of tourism and the study and development of public assembly and convention facilities.

Added by Acts 1981, No. 759, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.7 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.46 — LA Code / Code revised-statutes / Title 47 / Section 332.46
Disposition of certain collections in LaSalle Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the LaSalle Economic Development District Fund. The monies shall be appropriated and used in accordance with the provisions of R.S. 47:322.35.

Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:335.8 — LA Code / Code revised-statutes / Title 47 / Section 335.8
Agreement beneficiaries; standing
Status: in_force

A. The agreement authorized by this Chapter binds and inures only to the benefit of the state of Louisiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of Louisiana and the other member states and not by the terms of the agreement.

B. Consistent with Subsection A, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of Louisiana, or any political subdivision of Louisiana on the ground that the action or inaction is inconsistent with the agreement.

C. No law of Louisiana, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:338.85 — LA Code / Code revised-statutes / Title 47 / Section 338.85
Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Jefferson and St. Bernard parishes and/or for the operation of the public elementary and secondary schools of said parishes, the parish school boards of Jefferson Parish and of St. Bernard Parish are hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one per cent within their respective parishes as hereinafter set forth.

B. In order to provide additional funds for the operation of the governmental affairs of the Parishes of Jefferson and St. Bernard, the governing authorities of those parishes are hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one per cent within their respective parishes, as hereinafter set forth.

C. The sales taxes so levied shall be imposed by ordinances of the Jefferson Parish and St. Bernard Parish governing authorities and/or the school boards, as the case may be, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the respective parishes, all as presently defined in R.S. 47:301 through 317; provided, however, that the respective ordinances imposing said taxes shall be adopted by the Jefferson Parish and St. Bernard Parish school board and governing authorities, respectively, only after the question of the imposition of each of said levies of the tax shall have been submitted separately to the qualified electors of the respective parishes at an election conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of each such ordinances. If the electors approve only one of the levies and not the other, the governing authority or school board whose levy has been approved may enact the approved ordinance. All costs of conducting the election required by this Section shall be borne by the parish governing authority or the parish school board which calls the election, or by both equally if the election is called to consider proposed ordinances by both within the respective parishes at the same time.

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

E. The proceeds of the tax herein authorized by the Jefferson Parish and St. Bernard Parish School Boards shall be used exclusively to supplement other revenues available to the respective school boards for the payment of salaries of teachers in the elementary and secondary schools of the parish, and/or for the expenses of operating said schools, and the ordinance imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.

F. The proceeds of the tax herein authorized by the governing authorities of Jefferson and St. Bernard parishes shall be used for the purposes set forth in the ordinances levying same and shall be stated in the call for the election conducted to determine the approval of said ordinances in the respective parishes.

G. 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 December 11, 1964 shall be used, and in all such cases the disposition of the proceeds of sales tax theretofore authorized or levied within the parish of Jefferson or the parish of St. Bernard shall be made in accordance with the authorization under which such tax was levied and is being collected.

H. Provided that the funds raised by parishes and/or local school boards pursuant to the provisions of this act shall not be considered by the State Board of Education or 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 Education and the State Department of Education.

I. The authority of the Jefferson Parish Council, Parish of Jefferson, Louisiana, to impose and collect a one-half of one per cent sales and use tax in the Parish of Jefferson, Louisiana, and proceedings had in connection therewith, in the manner provided by this Section, are hereby expressly validated, ratified and confirmed.

The proceeds of the tax authorized to be levied and collected by the provisions of Subsection B of this section shall be allocated between the Parish of Jefferson and the municipalities located within said parish in the proportion that the amount of said tax collected in the incorporated and the unincorporated areas, as said areas presently exist, bears to the total tax collected.

J. All proceedings heretofore had for the imposition by the St. Bernard Parish Police Jury of a one-half of one per cent sales and use tax in St. Bernard Parish in the manner provided by this section, and the taxes now being collected pursuant to such proceedings, are hereby expressly validated, ratified and confirmed notwithstanding any irregularities, failure or omissions which may have occurred in the adoption and taking of such proceedings or which may exist in the law pursuant to which such proceedings have been so taken.

Added by Acts 1964, Ex.Sess., No. 29, §§2, 3. Amended by Acts 1966, No. 24, §1, eff. June 30, 1966, at 8:30 P.M.; Acts 1966, No. 415, §1; Redesignated from R.S. 33:2737.1 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.41 — LA Code / Code revised-statutes / Title 47 / Section 332.41
Disposition of certain collections in West Feliciana Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the St. Francisville Economic Development Fund as provided in and subject to R.S. 47:302.46.

Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1837 — LA Code / Code revised-statutes / Title 47 / Section 1837
Duties and responsibilities
Status: in_force

A. In addition to any duties, powers, or responsibilities otherwise conferred upon the tax commission, it shall administer and enforce all laws related to the state supervision of local property tax assessments and the assessment of public service properties.

B.(1) The tax commission shall measure the level of appraisals or assessments and the degree of uniformity of assessments for each major class and type of property in each parish throughout the state. The tax commission shall annually notify in writing the assessor and each tax recipient body in each parish of the results of their measurements. Following this notification, a public hearing shall be held to hear any complaints. Thereafter, the tax commission shall publish annually the results of its measurement and shall make such data available at its principal office. This data shall constitute prima facie evidence of the uniformity or lack of uniformity with constitutional or statutory requirements for each parish in the state. Where the appraisal or assessment level of a parish or district deviate by more than ten percent from the percentage of fair market or use valuation as required by Article VII, Section 18 of the constitution of Louisiana and the laws of this state affecting property taxation, the tax commission shall order the assessor, within a period of one year, to reappraise all property within the parish or district or within one or more property classifications. The tax commission shall notify the assessor and each tax recipient body within that parish or district in writing of the issuance of such an order. The tax commission shall certify the assessment lists for the year in which the order is issued. The following year the tax commission shall again measure the level of appraisals or assessments for each major class and type of property in the parish. When the tax commission finds after proper notification and hearing that the appraisal or assessment levels of a parish or district deviate by more than ten percent from the percentage of fair market or use value required by the constitution and laws of the state, the tax commission shall not certify the rolls.

(2) In a year in which the tax commission orders reappraisal of all property within a parish or district or within one or more property classifications, the commission shall:

(a) Inform the assessor in detail of the exact nature of the discrepancies and deviations discovered by the tax commission in its measurement of assessment levels.

(b) Establish a schedule for accomplishment of the ordered reappraisal.

(c) Monitor the reappraisal on a weekly basis to ensure that the established schedule is being met and that there are not substantial deviations and discrepancies in the reappraisals.

(d) Provide technical assistance to ensure accurate and timely reappraisal.

C. The tax commission shall make the necessary inspections, investigations, and studies for the adequate administration of its responsibilities pursuant to this Section.

(1) These may be made in cooperation with other state agencies, and, in connection therewith, the tax commission may utilize reports and data of any state agency.

(2) The tax commission may require individuals, companies, partnerships, and corporations to make reports to the tax commission giving trial balances, a full and complete description of all taxable property owned, its cost, its age, the value at which it is carried on the books, and such other information as the tax commission may require in the form and at the time to be prescribed by the tax commission. Copies of such reports may be furnished parish assessors whenever the tax commission deems its useful and necessary. All such reports shall be considered confidential and shall be used by the tax commission and the assessors only for the purpose of securing a correct assessment and shall not be subject to inspection by the public.

(3) The tax commission may also require any person holding office under the constitution or laws of this state to furnish any information in his or her possession or under his or her control relating to the existence, location, or value of any property which would assist or instruct the tax commission or the assessor in locating such property and arriving at its fair market or use value.

(4) The Louisiana Tax Commission may, in the performance of any duty or exercise of any power provided in this Section or in Part III of Chapter 2 of Subtitle III of this Title, send for persons; books and papers; examine records; summon and compel the attendance of witnesses and place them under oath and examine them; issue subpoenas and subpoenas duces tecum, if necessary either for a hearing before the Louisiana Tax Commission or in connection with discovery conducted by any party to an action pending before the Louisiana Tax Commission; compel the production of records, books and papers, and other information which the Louisiana Tax Commission may deem necessary; and require the sheriffs of the various parishes to serve such subpoenas and other processes of the Louisiana Tax Commission and execute its order, receiving therefor the same compensation as may be provided by law for similar services under processes issued by the district court, the costs and expenses of such proceedings to be paid by the Louisiana Tax Commission. In any case where it shall be answered that books, papers, documents, or other information are not within the state, and they are not brought within the state to answer the demand of the Louisiana Tax Commission, then the Louisiana Tax Commission shall proceed by way of injunction, or other appropriate legal proceedings, to compel the offending delinquent to cease doing business in the state until the books, papers, documents, or what the Louisiana Tax Commission shall deem an equivalent, shall be produced, and the granting of such injunction or other relief shall be the penalty for refusing to comply with the demand. Such proceedings shall be brought at the domicile of the Louisiana Tax Commission. Any person who disobeys any order of the Louisiana Tax Commission or fails or refuses to comply with any request of the Louisiana Tax Commission issued or made under the authority of any Section of this Part or who disobeys any subpoena duces tecum, or refuses to testify when requested to do so by the Louisiana Tax Commission, either orally or by the Louisiana Tax Commission, shall for each offense be fined a sum of not less than fifty dollars, nor more than one hundred dollars, or imprisoned for not more than thirty days, or both.

(5) The tax commission shall authorize and direct the collector to correct the assessment on the roll on file in his office and the recorder of mortgages of the appropriate parish or parishes to change the inscription of tax mortgages pursuant to R.S. 39:351 and R.S. 47:1991.

D. In order to promote compliance with the requirements of the constitution and laws of the state, the tax commission shall issue and, from time to time, may amend or revise rules and regulations containing minimum standards of assessment and appraisal performance. Such standards shall include, but shall not be limited to the following:

(1) The tax commission shall devise, prescribe, and require the use of all forms deemed necessary for the effective administration of the property tax laws.

(2) The tax commission shall prepare, issue, and periodically revise guides for the use of local assessors in the form of handbooks of rules and regulations, appraisal manuals, special manuals and studies, cost and price schedules, news and reference bulletins, and digests of property tax laws suitably annotated.

(3) The tax commission shall develop, maintain, and enforce a uniform statewide system for the preparation of assessment lists, tax rolls, and all other necessary forms.

E. Whenever an assessor requests the tax commission to provide engineering, professional, or technical services for the appraisal or reappraisal of properties, the tax commission may, within its available resources, and in accordance with its determination of the need therefor, provide such services.

F. The tax commission may conduct or sponsor in-service, pre-entry, and intern training programs in conjunction with the Louisiana Assessors' Association on the technical, legal, and administrative aspects of the assessment process. For this purpose it may cooperate with educational institutions, local, regional, state, or national assessors' organizations, and with other organizations interested in improving assessment practices.

G.(1) Whenever the tax commission adopts, amends, or revises, rules and regulations, guidelines, procedures, and forms, it shall do so only after public hearings held pursuant to the Administrative Procedure Act.

(2) Each hearing held by the tax commission at which proposed changes to rules and regulations are discussed, whether or not such hearing is held pursuant to the Administrative Procedure Act, shall be held at the state capitol. Audio and video of the entirety of each such hearing shall be broadcast live via the Internet, and the tax commission shall have all such hearings recorded and shall maintain them for a minimum of three years. The tax commission shall establish a website to provide the public with information concerning such hearings, and all hearings recorded pursuant to this Paragraph shall be available to the public for viewing through a link clearly identified on the website.

(3)(a) Tax commission rulemaking shall be subject to oversight by the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means. Notwithstanding any provision of law to the contrary and subject to the provisions of this Paragraph, the tax commission may use emergency rulemaking procedures when necessary for effective administration of ad valorem taxes.

(b) The tax commission shall post the current draft of any proposed emergency rule on the commission's website at least sixty days before the publication of the final version of the emergency rule in the Louisiana Register and shall provide for the submission of comments. All comments received within thirty days of the posting of the draft emergency rule shall be reviewed and considered by the commission. The commission may revise the draft before the final version of the emergency rule is submitted to the Office of the State Register. The provisions of this Subparagraph shall not apply to statewide advisories issued by the commission.

Added by Acts 1977, No. 385, §1, eff. July 10, 1977. Amended by Acts 1978, No. 378, §1, eff. July 12, 1978; Acts 1984, No. 256, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2011, No. 71, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 287, §1.
La. Rev. Stat. § 47:322.8 — LA Code / Code revised-statutes / Title 47 / Section 322.8
Disposition of certain funds in Beauregard Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Beauregard Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the Beauregard Parish Community Improvement Fund created in the state treasury pursuant to R.S. 47:302.24. Monies in the fund shall be allocated and used as provided in R.S. 47:302.24.

Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:299.33 — LA Code / Code revised-statutes / Title 47 / Section 299.33
Offset request
Status: in_force

In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.

Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:463.119 — LA Code / Code revised-statutes / Title 47 / Section 463.119
Special prestige license plates; Sigma Gamma Rho Sorority, Inc.
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 Sigma Gamma Rho Sorority, Incorporated plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of the Sigma Gamma Rho Sorority, provided it is in compliance with the provisions of R.S. 47:463(A)(3), and shall include the sorority's logo.

B. The license plate shall be issued, upon application, to any member of the Sigma Gamma Rho Sorority, Incorporated. Each person who applies for the prestige license plate shall present to the office of motor vehicles a membership identification card indicating such membership.

C. An annual royalty fee of twenty-five dollars for the use of the sorority's logo shall be collected from the applicant and forwarded to the National Educational Fund of Sigma Gamma Rho Sorority, Incorporated for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the royalty fees for issuance and renewal of the license plate by the National Educational Fund of Sigma Gamma Rho Sorority, Incorporated shall be retained in the fund and used to support the national organization's scholarship and commitment to education program.

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

(1) All necessary contracts regarding use of the Sigma Gamma Rho Sorority's logo have been executed.

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

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Sigma Gamma Rho Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2003, No. 259, §1.
La. Rev. Stat. § 47:338.93 — LA Code / Code revised-statutes / Title 47 / Section 338.93
Sales and use tax; authorization to levy and collect
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools in the district and/or for the operation of the public elementary and secondary schools in the district, including, but not limited to, the payment of salaries of other personnel employed in said schools in addition to teachers, and/or for any lawful corporate purpose of the district or any other political subdivision entitled to receive any portion of the sales and use tax herein authorized, the district is hereby authorized to levy and collect within the district a sales and use tax in an amount not to exceed one per cent.

B. The sales and use tax so levied shall be imposed by an ordinance of the board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the district, all as presently defined in R.S. 47:301 through 317; provided, that the ordinance imposing said tax shall be adopted by the board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called by the board and conducted, insofar as practicable, in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax; provided, further, that no election shall be held in the district until a two-thirds majority of the fifteen school boards in the district (including all parish school boards and the Monroe City School Board) shall have adopted resolutions requesting the board to call said election and impose said tax. The resolution calling said election and the ordinance imposing said tax shall each be adopted by a majority vote of the board. The expenses of conducting the election shall be borne by the fifteen school boards whose presidents comprise the membership of the board, in the proportion that the average daily membership in the school system of each such board bears to the average daily membership throughout the district, as of the third reporting period preceding the date of the election. The election shall be held not later than the 15th day of May, 1968.

C. The board shall give notice of such election by publication of a notice of election in a newspaper published in each parish within the district in the manner provided by R.S. 39:503. The election shall be held in each parish at the voting precincts established in accordance with the general election law. It shall not be necessary to incorporate in the notice of election a list of the polling places within the district, but it shall be sufficient if there is published in each parish (concurrently with the publication of the aforesaid notice of election and in the same manner provided therefor) a list of such polling places within that particular parish.

D. The tax hereby authorized to be levied shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The Department of Revenue, state of Louisiana, shall collect the tax levied under the authority of R.S. 47:338.92 through 338.96. After deducting from the proceeds of said tax collections the actual cost of collecting said tax and after reimbursing the respective school boards the cost of holding the election to authorize the tax, the collector of revenue shall certify monthly to the treasurer of the district the amounts collected in each parish within the district and the amounts withheld by him to cover the costs of collection, and he shall remit monthly the net proceeds of said tax to the state treasurer. The state treasurer shall deposit such proceeds in a special fund to be known as the Northeast Louisiana Sales Tax Fund, which fund is hereby created and established. Said proceeds shall be distributed monthly by the state treasurer in the manner hereinafter provided and used for the purposes hereinafter set forth.

Acts 1966, Ex.Sess., No. 22, §2; Redesignated from R.S. 33:2737.12 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.146 — LA Code / Code revised-statutes / Title 47 / Section 463.146
Special prestige license plate; Warren Easton Senior High School
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 "Warren Easton Senior High School", provided there is a minimum of one thousand applicants for such plates. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the principal of Warren Easton High School and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

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

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

D. The annual royalty fee shall be collected by the department and forwarded to the Warren Easton Senior High School. The money received from the royalty fee by the Warren Easton Senior High School shall be deposited into the scholarship fund to be used solely for academic or financial need-based scholarships for students attending Warren Easton Senior High School. Warren Easton Senior High School shall be responsible for establishing and disbursing the funds for the scholarship program.

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

Acts 2010, No. 657, §1.
La. Rev. Stat. § 47:354 — LA Code / Code revised-statutes / Title 47 / Section 354
Retail dealers in merchandise, services, and rentals
Status: in_force

A. For every fixed location retail dealer in merchandise, services, and rentals, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and shall be based on the table below:

The Annual

If the Gross Sales are:

License Shall

As Much As

But Less Than

Be:

$

0

$

50,000

$

50

50,000

75,000

60

75,000

100,000

90

100,000

150,000

120

150,000

200,000

180

200,000

250,000

250

250,000

300,000

300

300,000

400,000

360

400,000

500,000

500

500,000

600,000

650

600,000

750,000

800

750,000

1,000,000

900

1,000,000

1,500,000

1,200

1,500,000

2,000,000

1,800

2,000,000

2,500,000

2,400

2,500,000

3,000,000

3,000

3,000,000

3,500,000

3,600

3,500,000

4,000,000

4,200

4,000,000

4,500,000

4,800

4,500,000

5,000,000

5,400

5,000,000

5,500,000

6,000

5,500,000

.........

6,200

B. This schedule includes but is not limited to the following businesses:

(1) Abstractors;

(2) Advertising agencies;

(3) Ambulance services;

(4) Amusement parks;

(5) Appraisers;

(6) Barbershops;

(7) Beauty salons;

(8) Boats or barge carriers of freight or passengers;

(9) Bonding companies, surety companies or bondsmen;

(10) Business, professional or instructional schools;

(11) Cable television businesses;

(12) Carpet and rug cleaning businesses;

(13) Cold storage plants or refrigerated lockers;

(14) Collecting agencies;

(15) Commercial reporting or rating agencies;

(16) Credit bureaus;

(17) Decorators;

(18) Detective agencies;

(19) Elevator repair, service, and maintenance businesses;

(20) Employment agencies;

(21) Engravers;

(22) Ferry boats;

(23) Flea market participants;

(24) Health or recreational clubs;

(25) Hospitals;

(26) Insurance adjusters;

(27) Jewelers;

(28) Businesses engaged in leasing, renting, or licensing the use of movable property;

(29) Medical transportation services;

(30) Miniature golf links;

(31) Motor vehicle carriers of freight or passengers;

(32) Motor vehicle rentals;

(33) Motor vehicle repair and repainting shops;

(34) Motor vehicle storage businesses;

(35) Operators of coin vending and weighing machines;

(36) Operation of office buildings;

(37) Packing houses for meats and fish;

(38) Parking lots;

(39) Photographers;

(40) Railroad carriers of freight or passengers;

(41) Repair businesses;

(42) Restaurants, coffee houses, or other eating establishments;

(43) Retail dealers in boats;

(44) Retail dealers in merchandise;

(45) Retail dealers in motor vehicles;

(46) Service businesses;

(47) Sign painting;

(48) Skating rinks;

(49) Steam cleaning, steam dying, or steam pressing businesses;

(50) Steam or electric laundering businesses;

(51) Storage businesses;

(52) Storage rooms or landings;

(53) Taxicab service;

(54) Theaters;

(55) Tourist camps;

(56) Towboat or tugboat businesses;

(57) Trackless trolleys or buses;

(58) Transportation businesses;

(59) Travel agencies;

(60) Trucking businesses;

(61) Undertakers and funeral directors;

(62) Warehouses;

(63) Washaterias or laundromats;

(64) Watchman agencies;

(65) Wholesale and retail dealers in mobile home sales, rentals, and mobile home repairs; and

(66) Wreckers and tow truck services.

C. For every dealer in merchandise, service, and rentals not otherwise provided for by this Chapter or by special laws, whether conducted as a principal, agent, or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set above. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.

D.(1) For every pawnbroker, or person keeping a loan office and engaged in lending money on articles pawned or pledged and for each and every money broker, money lender, or person lending money on, or purchasing time, wages, or salaries of laborers, clerks, or other wage earners or other persons, whether the same be earned or unearned, and whether the business is conducted in an office or otherwise, the license tax shall be based on the amount of gross sales and receipts from any retail sales plus the amount of loans made by the business. However, the minimum license tax paid by pawnbrokers licensed under the provisions of this Subsection shall be three hundred dollars.

(2) The "amount of loans made", for the purposes of this Subsection, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.

(3) In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and 348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue".

(4) Notwithstanding the provisions of Subsection B, the maximum license tax paid by dealers in mobile home sales, rentals, or mobile home repairs licensed under the provisions of this Section shall be eight hundred dollars.

Acts 1950, No. 105, §1; Acts 1977, No. 520, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 332, §1, eff. Jan. 1, 1990; Acts 1990, No. 810, §1; Acts 1991, No. 319, §1.
La. Rev. Stat. § 47:332.20 — LA Code / Code revised-statutes / Title 47 / Section 332.20
Disposition of certain collections in St. Landry 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 St. Landry 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 "St. Landry Parish Historical Development Fund No. 1". All unexpended and unencumbered monies 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. The monies in the fund shall be used solely as provided by Subsection B of this Section and only in the amounts appropriated by the legislature.

B. The monies in the St. Landry Parish Historical Development Fund No. 1 shall be subject to an annual appropriation by the legislature. An amount equal to the avails of the tax imposed by R.S. 47:302 shall be allocated exclusively for renovation, repair, reconstruction, maintenance, 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, all related to the improvement and/or preservation of the Old City Hall - City Market in Opelousas; operations of the Delta Grand Theatre in Opelousas; operations, upgrades, and maintenance of City of Opelousas Parks and Recreation; improvement, preservation, and operation of the Liberty Theatre in Eunice; and any other related tourism activities in St. Landry Parish. An amount equal to the avails of the tax imposed by R.S. 47:321 and 331 shall be allocated to the St. Landry Parish Tourist Commission for use exclusively in planning, development, or capital improvements of tourism sites in the parish of St. Landry.

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 2001, No. 221, §1, eff. July 1, 2001; Acts 2007, No. 189, §1, eff. June 27, 2007; Acts 2012, No. 576, §2, eff. July 1, 2012; Acts 2021, No. 284, §1, eff. June 14, 2021; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:117 — LA Code / Code revised-statutes / Title 47 / Section 117
Time for filing declarations of estimated income tax by individuals
Status: in_force

A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of R.S. 47:116 are first met

(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or

(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or

(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.

B. Farmers. Declarations of estimated tax required by R.S. 47:116 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed in lieu of the time prescribed in Subsection A at any time on or before January 15 of the succeeding taxable year.

C. Amendment. An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.

D. Short taxable years. The application of this Sub-part to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.

E. Fiscal years. In the application of this Sub-part to the case of a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Sub-part the months which correspond thereto.

Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1.
La. Rev. Stat. § 47:78 — LA Code / Code revised-statutes / Title 47 / Section 78
Items not deductible; construction and application of provisions
Status: in_force

The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.
La. Rev. Stat. § 47:1517.2 — LA Code / Code revised-statutes / Title 47 / Section 1517.2
Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor
Status: in_force

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

(1) "Economic development program" means any state program which directly or indirectly confers fiscal benefits on employers located in the state for the purpose of retaining and creating jobs and growing the state's economy. Such programs may include grants, loan guarantees, and tax exemptions, exclusions, credits, and rebates, but only to the extent that such benefits are used by an identifiable group of employers in the same or a similar business. The ten-year property tax exemption and the inventory tax credit shall not be deemed economic development programs for purposes of this Section.

(2) "Tax incentive" means any tax rebate or tax credit.

B.(1) The legislative auditor shall have regular evaluation and reporting authority concerning tax incentives and economic development programs in accordance with R.S. 24:513 and shall evaluate and report on each tax incentive and economic development program at least once every four years.

(2) The legislative auditor shall evaluate each tax incentive and economic development program administered by a state agency. The legislative auditor may exempt from evaluation any incentive or program that he concludes has a minimal fiscal impact.

(3) The legislative auditor may contract with a private company, nonprofit, or academic institution to assist with evaluations.

C.(1) The legislative auditor shall prepare a cost-benefit analysis of tax incentives and economic development programs and an analysis of the impact of those incentives and programs on state revenue. The cost-benefit analysis shall include all of the following:

(a) The creation of jobs.

(b) The effect on personal income.

(c) The effect on gross domestic product.

(2) The legislative auditor shall independently evaluate the effectiveness of each tax incentive and economic development program authorized by the legislature. The evaluation shall include all of the following:

(a) Analyzing economic impacts created or constrained by the tax incentive or economic development program.

(b) Forecasting the utilization of tax incentive maximums and impacts of extending tax incentives and economic development programs.

(c) Determining whether there is a local sales tax increase or decrease from the tax incentive or economic development program, quantifying the revenue impact on a parish basis, including by requiring local sales tax collectors to report to the legislative auditor information that he may require.

D. Evaluations shall also include the following assessments:

(1) Whether adequate protections are in place to ensure that the fiscal impact of the incentive or economic development program does not increase substantially.

(2) Whether the company receiving the incentive or participating in the economic development program is achieving its goals.

E. The legislative auditor may require companies receiving tax incentives or participating in economic development programs to take part in evaluations and accurately verify data.

F.(1) If the legislative auditor determines that a company receiving a particular tax incentive or participating in a particular economic development program has refused to submit data pursuant to this Section or has not met the contractual obligations for the incentive or program, then the legislative auditor may recommend to the administering agency that the company may no longer be eligible for that incentive or program.

(2) If the legislative auditor determines that a company may not be eligible for a tax incentive or economic development program pursuant to Paragraph (1) of this Subsection, the legislative auditor shall notify the agency administering the tax incentive of the determination. Within ninety days of being notified by the legislative auditor, the administering agency shall provide a written response to the legislative auditor regarding the legislative auditor's evaluation of the company and, if necessary, include a proposed remedy to the legislative auditor's conclusion. The administering agency shall transmit the response to the legislative auditor and the company simultaneously.

G. The legislative auditor shall publish and submit to the legislature a quadrennial report concerning evaluations conducted pursuant to this Section. The legislative auditor shall submit the initial report required by this Section on or before December 31, 2026. The report shall include recommendations to the legislature for specific reforms for tax incentives evaluated pursuant to this Section.

Acts 2025, No. 377, §1.