La. Rev. Stat. § 47:181 — LA Code / Code revised-statutes / Title 47 / Section 181
Imposition of tax on estates and trusts
Status: in_force

A. Application of tax. The taxes imposed by this Chapter upon individuals shall apply to the income of estates or of any kind of property held in trust including:

(1) Income accumulated in trust for the benefit of unborn or unascertained person or persons with contingent interests, and incomes accumulated or held for future distribution under the terms of will or trust;

(2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a tutor of a minor which is to be held or distributed as the court may direct;

(3) Income received by estates of deceased persons during the period of administration or settlement of the estate; and

(4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.

B. Computation and payment.

(1) The tax shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary, except as provided in R.S. 47:186, relating to revocable trusts, and R.S. 47:187 relating to income for benefit of the grantor. For return made by the beneficiary see R.S. 47:162.

(2) The amount of a net operating loss for any tax year beginning on or after January 1, 1992, may be deducted from net income in any of the fifteen years immediately following the year in which the loss occurred.

(3) The amount of a net operating loss for any tax year beginning on or after January 1, 2000, may be deducted from net income in any of the twenty years immediately following the year in which the loss occurred.

C. Exceptions. If a trust is a simple trust as defined under Internal Revenue Code Section 651 or a grantor trust as defined under R.S. 47:187, it shall not have to file a Louisiana income tax return if the following conditions are met:

(1) Such trust does not have any net taxable income for the taxable period.

(2) Such trust does not have any nonresident beneficiaries.

Acts 1985, No. 647, §1; Acts 1992, No. 1083, §1, eff. for all open taxable periods; Acts 2015, No. 103, §1, eff. July 1, 2015.

NOTE: See Acts 2015, No. 103, §2, re: applicability.
La. Rev. Stat. § 47:287.613 — LA Code / Code revised-statutes / Title 47 / Section 287.613
Alternative forms and instructions
Status: in_force

In addition to the returns authorized and required in this Part the secretary is authorized to prescribe such alternative forms and instructions as he deems practicable for the purpose of simplifying compliance. Such forms and instructions may contain arithmetical short-cuts and abbreviated formulae which do not precisely track the computational scheme of this Part, provided that the use of such forms remains optional.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:300.7 — LA Code / Code revised-statutes / Title 47 / Section 300.7
Louisiana taxable income of nonresident estate or trust
Status: in_force

A. Definition. "Louisiana taxable income" of a nonresident estate or trust means such portion of the taxable income of the nonresident estate or trust determined in accordance with federal law for the same taxable year, as specifically modified by the provisions contained in Subsection C of this Section, that was earned within or derived from sources within this state.

B. Computation. Louisiana taxable income of a nonresident estate or trust for a taxable year is computed by applying the allocation and apportionment provisions of R.S. 47:241 through 247 to the estate's or trust's federal taxable income for the same taxable year as specifically modified by Subsection C of this Section. In the application of the provisions of R.S. 47:241 through 247, the taxpayer may be required to allocate or apportion between states its federal taxable income, items of modification, and deductions allowed by this Part. The secretary may promulgate regulations for the fair and equitable administration of this Section.

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

(1) There shall be added to federal taxable income, unless already included therein, net income taxes paid to any state or political or municipal subdivision thereof within the taxable year.

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

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

(b) Deductions from gross income or depletion.

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

(ii) In the case of oil and gas wells, the percentage depletion provided for in Item (i) of this Subparagraph shall be twenty-two percent of gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion from the property. In determining net income from the property, federal income taxes shall be considered an expense.

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

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

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

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

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

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

NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
La. Rev. Stat. § 47:322.36 — LA Code / Code revised-statutes / Title 47 / Section 322.36
Disposition of certain collections in Caldwell 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 Caldwell Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Caldwell Parish Economic Development Fund".

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

Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:2231 — LA Code / Code revised-statutes / Title 47 / Section 2231
Suit to obtain possession of property adjudicated to political subdivision
Status: in_force

After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the property is located to obtain possession of the adjudicated property. The suit shall be tried by summary proceeding and shall be prosecuted without costs of court to the political subdivision. Whenever revenue is received from the adjudicated property as provided in this Subpart, the political subdivision shall pay the court costs out of the first revenue received.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:463.141 — LA Code / Code revised-statutes / Title 47 / Section 463.141
Special prestige license plate; Relay For Life
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Relay For Life" plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

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

C. The secretary shall design the plates, which shall bear the official emblem of the American Cancer Society, Mid-South Division's "Relay For Life". The license plate shall be designed in consultation with the American Cancer Society, Mid-South Division.

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

E. The annual fee shall be collected by the department and forwarded to the American Cancer Society, Mid-South Division. The money received from the annual fee shall be used solely by the American Cancer Society, Mid-South Division's mission delivery programs within the state of Louisiana.

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

Acts 2010, No. 20, §1.
La. Rev. Stat. § 47:338.62 — LA Code / Code revised-statutes / Title 47 / Section 338.62
Authorization to levy and collect additional sales and use tax; Livingston Parish
Status: in_force

A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Livingston may levy and collect an additional one-half of one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary, including the combined rate limitation established by R.S. 47:338.54.

(2) The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provisions of law including any authority granted to any other political subdivision to exceed the rate limitations cited in Paragraph (1) of this Subsection.

B. The proceeds of the tax authorized pursuant to this Section shall be used for such purposes as are determined by the parish governing authority, including the funding of the avails of the additional tax into bonds in the manner provided by law.

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

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

Acts 2004, No. 192, §1, eff. July 1, 2004; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.14 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1681 — LA Code / Code revised-statutes / Title 47 / Section 1681
Necessity for compliance with requirements
Status: in_force

The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with.

Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:818.127 — LA Code / Code revised-statutes / Title 47 / Section 818.127
Authorization to search; seizure of equipment for evidence
Status: in_force

A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probable cause to believe the terms of this Subpart have been, or are being, violated.

B. The transport of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be prohibited. The means used in the transportation of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:1523 — LA Code / Code revised-statutes / Title 47 / Section 1523
Reciprocal agreements; federal government
Status: in_force

The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state.

Acts 2010, No. 960, §1, eff. July 6, 2010.
La. Rev. Stat. § 47:287.521 — LA Code / Code revised-statutes / Title 47 / Section 287.521
Farmers' cooperatives; all cooperatives
Status: in_force

A. Farmers' cooperatives.

An organization described under federal law as a farmer's cooperative shall be exempt from income taxation under this Part to the extent such organization is exempt from income tax at federal law.

B. All cooperatives.

(1) Any cooperative taxable under federal law shall be taxed under this Part on its Louisiana taxable income.

(2) For purposes of this Subsection:

(a) "Net income" means the taxable income of a cooperative determined in accordance with federal law applicable to cooperatives and their patrons.

(b) "Gross income" and "deductions from gross income" have the same meanings herein as in federal law pertaining to cooperatives and their patrons.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:1507 — LA Code / Code revised-statutes / Title 47 / Section 1507
Authentication of secretary's records; fees for searching for documents
Status: in_force

A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated under his signature, and when so authenticated, shall be evidence in all courts of this state, with the same force and weight as the originals thereof. For authenticating any such copy, the secretary may charge a fee not to exceed twenty-five dollars.

B. Fees for searching for tax returns. In any case where the taxpayer requests or authorizes the release of copies of any previously filed tax returns or any other document subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee, regardless of whether or not the information is located. The fee associated with searching for any return or document shall not exceed fifteen dollars for each year or period requested. For a certified copy of a return or other document, the search fee for each year or tax period requested shall not exceed twenty-five dollars.

C. The secretary shall establish by rules and regulations promulgated pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a copy of any document in its records as a true copy, and to collect fees and costs associated with searching for tax returns and correspondence. The fee schedule may be modified by rule or regulation as deemed necessary by the secretary.

D. Money received by the secretary from all fees imposed pursuant to this Section shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.

Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:338.153 — LA Code / Code revised-statutes / Title 47 / Section 338.153
St. Landry Parish Police Jury; sales tax levy authorized
Status: in_force

A. The St. Landry Parish Police Jury, upon the approval of the majority of the qualified electors of the parish voters at an election to be called, conducted, canvassed and promulgated by the police jury in accordance with the general election laws of the state, is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of St. Landry except that portion located within the territorial boundaries of any incorporated municipality situated within said parish.

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

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

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

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

Added by Acts 1973, No. 155, §2; Redesignated from R.S. 33:2738.45 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1544 — LA Code / Code revised-statutes / Title 47 / Section 1544
Power to conduct hearings
Status: in_force

The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of this Sub-title.
La. Rev. Stat. § 47:287.654 — LA Code / Code revised-statutes / Title 47 / Section 287.654
Installment payments of estimated income tax by corporations
Status: in_force

A. Corporations required to pay estimated income tax. Every corporation subject to taxation under this Part shall make payments of estimated tax, as defined in Subsection C, during its taxable year, as provided in Subsection B, if its estimated tax for such taxable year can reasonably be expected to be one thousand dollars or more.

B. Payments in installments. Any corporation required under Subsection A to make payments of estimated tax, as defined in Subsection C, shall make such payments in installments as follows:

If the requirements of

The following percentages of the estimated

Subsection A are first met:

tax shall be paid on the 15th day of the--

4th

6th

9th

12th

month

month

month

month

(1)

Before the 1st day of the 4th

month of the taxable year

25

25

25

25

(2)

After the last day of the 3rd

month and before the 1st day

of the 6th month of the taxable

year

33 1/3

33 1/3

33 1/3

(3)

After the last day of the 5th

month and before the 1st day

of the 9th month of the taxable

year

50

50

(4)

After the last day of the 8th

month and before the 1st day

of the 12th month of the taxable

year

100

C. Estimated tax defined. The term "estimated tax" means the amount which a taxpayer estimates to be the tax imposed by this Part for the current period, less the amount which it estimates to be the sum of any credits allowable against the tax.

D. Recomputation of estimated tax. If, after paying any installment of estimated tax, the taxpayer makes a new estimate, the amount of each remaining installment, if any, shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased, as the case may be, by the amount computed by dividing:

(1) The difference between: (a) the amount of estimated tax required to be paid before the date on which the new estimate is made, and (b) the amount of estimated tax which would have been required to be paid before such date if the new estimate had been made when the first estimate was made, by

(2) The number of installments remaining to be paid on or after the date on which the new estimate is made.

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

F. Installments paid in advance. At the election of the corporation, any installment of the estimated tax may be paid before the date prescribed for its payment.

G. Payments of estimated income tax. Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by this Part for the taxable year.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:1962 — LA Code / Code revised-statutes / Title 47 / Section 1962
Listing and assessing of credits
Status: in_force

All credits, including open accounts, bills receivable, judgments, and all promissory notes, not exempt from taxation, shall be assessed in the same manner as all other personal property but at such value as will represent, when considered together with cash and stock in trade, a fair average of the capital employed in the business. Such credits shall be offset and lessened by the actual bona fide accounts payable, bills payable and other liabilities of a similar character, which are not exempt from taxation, of the corporation, partnership, firm, or individual in whose name the credits are assessed; provided that:

(1) There shall not be so deducted any indebtedness due by branch houses or subsidiary corporations to the parent company or corporation;

(2) There shall not be so deducted any indebtedness due by corporations, the majority of whose capital stock is owned and controlled by another corporation or by stockholders engaged in the same business, to that other corporation or to such stockholders engaged in the same business, so owning its capital stock;

(3) This Section shall apply with equal force to any person representing in this state business interests that may claim a domicil elsewhere, the intent and purpose being that no nonresident, either by himself or through any agent, shall transact business here without paying to the state a corresponding tax with that exacted of its own citizens, and

(4) This Section shall not apply to the assessment of banks and trust companies.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:307 — LA Code / Code revised-statutes / Title 47 / Section 307
Collector's authority to determine the tax in certain cases
Status: in_force

A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall make an estimate of the retail sales of the dealer for the taxable period, of the gross proceeds from rentals or leases of tangible personal property by the dealer, or the cost price of all articles of tangible personal property or digital products imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, and of the gross amounts paid or charged for services taxable; and it shall be the duty of the collector to assess and collect the tax together with any interest and penalty that may have accrued thereon, which assessment shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.

B. In the event the dealer has imported tangible personal property or digital products and fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost, then the collector shall ascertain in any manner feasible the true cost price and shall assess and collect the tax, together with any interest and penalties that may have accrued, on the basis of the true cost as assessed by him. The assessment shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary.

C. In the case of the lease or rental of tangible personal property or digital products, if the consideration given or reported by the dealer does not, in the judgment of the collector, represent the true or actual consideration, then the collector is authorized to ascertain in any manner feasible the true or actual consideration and assess and collect the tax thereon together with any interest and penalties that may have accrued. The assessment shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.

D. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon. Such costs and penalties when collected shall be remitted to the State Treasurer in the same manner as the taxes are remitted to him by the collector.

Acts 1948, No. 9, §8; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:463.89 — LA Code / Code revised-statutes / Title 47 / Section 463.89
Special prestige license plates; Crescent City
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 Crescent City plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Board of Directors of Friends of the New Orleans Recreation Department and shall comply with R.S. 47:463(A)(3).

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

C. An annual fee of twelve dollars and fifty cents shall be collected by the department and shall be forwarded to the Friends of the New Orleans Recreation Department for each license plate issued in accordance with the provisions of this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463, and a handling fee of three dollars and fifty cents. The department shall retain the handling fee to offset a portion of the administrative costs.

D. The monies received by Friends of the New Orleans Recreation Department from collection of the annual fee as provided in Subsection C of this Section shall be used solely for the purchase of equipment and supplies for the New Orleans Recreation Department.

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

Acts 2001, No. 666, §1.
La. Rev. Stat. § 47:294 — LA Code / Code revised-statutes / Title 47 / Section 294
Standard deduction
Status: in_force

A. A standard deduction shall be allowed in determining a taxpayer's tax liability pursuant to this Part. Taxpayers are required to use the same filing status on their return required to be filed under this Part as they used on their federal income tax return. For tax year 2025, the amount of the standard deduction shall be as follows:

(1) Single Individual and Married-Separate $12,500.00

(2) Married-Joint Return, a Qualified Surviving 200% of the dollar amount

Spouse, and Head of Household provided for Single Individuals

B. Beginning January 1, 2026, and thereafter, the amount of the standard deduction provided in Subsection A of this Section shall be adjusted annually by an amount calculated by multiplying the amount of the prior year's standard deduction by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor, for the previous calendar year.

Acts 1980, No. 316, §1. Acts 1983, 2nd Ex. Sess., No. 1, §1, eff. Dec. 19, 1983; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

{{NOTE: SECTION 4 OF ACTS 1983, 2ND EX. SESS., NO. 1, PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL BE APPLICABLE TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1982. FOR TAXABLE YEARS BEGINNING PRIOR TO JANUARY 1, 1983, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO THE EFFECTIVE DATE OF THIS ACT."}}
La. Rev. Stat. § 47:1705.1 — LA Code / Code revised-statutes / Title 47 / Section 1705.1
Public hearings for certain millage adjustments; certain parishes
Status: in_force

A. The provisions of this Section shall apply to any parish with a population between two hundred forty-five thousand and two hundred sixty-five thousand according to the most recent federal decennial census.

B. For all nonelected taxing authorities which are subject to the provisions of R.S. 47:1705 with respect to increases in millage rates without voter approval, the public hearings for such purposes and public meetings at which a vote is to be taken on a proposed millage rate increase for the ensuing year above the rate levied for that millage in the immediately preceding year shall be scheduled as follows:

(1) The public hearings and public meetings shall be conducted at the location at which the parish governing authority regularly conducts its meetings.

(2) The parish governing authority shall establish a schedule of specific dates and times for the conduct of the public hearings and public meetings. At the discretion of the parish governing authority, public hearings and public meetings on the same date shall be scheduled sequentially in a manner which allows for the maximum opportunity for taxpayer attendance to the greatest degree practicable. Further, the schedule shall be configured to facilitate the opportunity for an interested property owner from a particular geographic area to be in attendance regarding consideration of various taxing authorities' proposed increases in millages that affect his property.

Acts 2013, No. 258, §1; Acts 2014, No. 840, §1, eff. June 15, 2014; Acts 2022, No. 269, §1.
La. Rev. Stat. § 47:643 — LA Code / Code revised-statutes / Title 47 / Section 643
Tax in addition to property taxes; restriction on further taxes on oil or gas rights
Status: in_force

The payment of the severance tax levied by this Part shall be in addition to, and shall not affect the liability of the parties so taxed for, the payment of all state, parochial, municipal, district and special taxes levied upon their real estate and other corporeal property, but no further or additional tax or license shall be levied or imposed upon oil or gas leases or rights; nor shall any additional value be added to the assessment of land by reason of the presence of oil or gas therein or their production therefrom. No severance tax or license shall be levied or imposed by any parish or other local subdivision of the state.
La. Rev. Stat. § 47:1709 — LA Code / Code revised-statutes / Title 47 / Section 1709
Exemption for intangible and incorporeal property
Status: in_force

Notwithstanding any provision to the contrary in this Subtitle, all intangible and incorporeal property of any kind or nature whatsoever, except public service properties, bank stocks, and credit assessments on premiums written in Louisiana by insurance companies and loan and finance companies, shall not be placed on the assessment lists or rolls by any assessor in any parish or district and shall be exempt from all ad valorem taxation.

Acts 1992, No. 523, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:44.1 — LA Code / Code revised-statutes / Title 47 / Section 44.1
Annual retirement or disability income; exemption from taxation
Status: in_force

A. Twelve thousand dollars of annual retirement income which is received by an individual sixty-five years of age or older shall be exempt from state income taxation. "Annual retirement income" is defined as pension and annuity income which is included in "tax table income" as defined in R.S. 47:293. This Section shall not affect the status of any income which is exempt from state income taxation by law. The amount of the exemption provided for in this Subsection shall be adjusted annually beginning January 1, 2026, by an amount calculated by multiplying the amount of the prior year's exemption by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor, for the previous calendar year.

B. Six thousand dollars of annual disability income received by an individual shall be exempt from state income taxation. For purposes of this Subsection, "disability income" means payment for permanent total disability as provided for in R.S. 23:1221(2). However, any individual claiming an exemption for the blind, for having sustained the loss of one or more limbs, for intellectual disability, or for deafness as provided for in R.S. 47:79(A)(2) shall not be eligible for this exemption.

Added by Acts 1981, No. 880, §1. Amended by Acts 1982, No. 96, §1; Acts 2000, No. 34, §1, eff. January 1, 2001; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:2056 — LA Code / Code revised-statutes / Title 47 / Section 2056
Compensation; Orleans excluded
Status: in_force

Ex-officio tax collectors throughout the state shall be paid as provided by law for the payment of sheriffs. For the seizures, sales and tax deeds made by each tax collector, they may be allowed the same costs which are allowed by the law to sheriffs for mileage, seizures, sales and sheriff's deeds in judicial proceedings; provided that they shall not be allowed to charge for any services not actually rendered, for any seizure not actually made, nor for any mileage not actually traveled.

Where property has been adjudicated to the state, the ex-officio tax collector shall be allowed and paid for making acts of sale, having the same recorded, and furnishing the Register of the State Land Office with a certified copy thereof, a fee of one dollar and fifty cents for each name contained in the act and shall be allowed their expenses for advertising, not to exceed the rate as fixed by law. The fees and expenses shall be certified to by the Register of the State Land Office on the deposit with him of the acts, audited and warranted for by the auditor and shall be paid by the treasurer out of any funds in his hands realized from taxes.

The tax collectors throughout the state shall receive the same rate of commission for collecting the parish taxes as for the collection of state taxes.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:818.11 — LA Code / Code revised-statutes / Title 47 / Section 818.11
Presumption of use
Status: in_force

For the purpose of enforcement of this Subpart and the collection of the taxes levied by this Chapter, unless otherwise stated, it shall be presumed that:

(1) All gasoline produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state is to be sold, used, or consumed within this state for domestic consumption and shall be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.

(2) All undyed diesel fuel sold, used, or consumed in the state of Louisiana is for the operation of motor vehicles, licensed or required to be licensed for highway use. The term "used" shall include:

(a) Keeping diesel fuel in storage and selling, using, or otherwise dispensing, for the operation of highway vehicles.

(b) Selling diesel fuel in this state to be used for operating highway vehicles.

(c) Operating a highway vehicle in this state with diesel fuel.

(d) Importing diesel fuel into this state.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:1641.1 — LA Code / Code revised-statutes / Title 47 / Section 1641.1
Automated sales suppression devices; definitions; penalties
Status: in_force

A. It shall be unlawful for any person to knowingly create, design, manufacture, sell, purchase, lease, install, update, repair, service, transfer, use, or possess or otherwise make available any automated sales suppression device, zapper, or phantom-ware.

B. For purposes of this Section:

(1) "Automated sales suppression device" or "zapper" means a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports, and that is any of the following:

(a) Carried on a memory stick or other flash memory data storage device, or on a removable optical disc.

(b) Accessed through an Internet link.

(c) Accessed or stored via any other means.

(2) "Electronic cash register" means a device that keeps an electronic record, register, or supporting documentation, through the use of a computer system, of data for the purpose of computing, compiling, or processing retail sales transaction data, and refers to a cash register or any other point-of-sale system.

(3) "Phantom-ware" means a hidden programming option embedded in the operating system of, or hardwired into, an electronic cash register that can be used to create a virtual second or alternate electronic cash register or to eliminate or manipulate transaction records, which may or may not be preserved in digital format, to represent either the actual or the manipulated record of transactions.

(4) "Transaction data" includes:

(a) A description of items purchased by a customer.

(b) The price for each item purchased.

(c) A taxability determination for each item.

(d) A segregated tax amount for each item taxed.

(e) The amount of cash or credit tendered.

(f) The net amount returned to the customer in change.

(g) The date and time of the purchase.

(h) The name, address, and identification number of the vendor.

(i) The receipt or invoice number of the transaction.

(5) "Transaction report" means:

(a) A report that contains but is not limited to documentation of the sales, taxes, or fees collected, media totals, and discount voids of an electronic cash register and that is printed on a cash register tape or other hard copy at the end of a day or shift.

(b) A report that documents every action performed on or by an electronic cash register and that is stored electronically.

C. Whoever violates the provisions of this Section shall be fined not more than five thousand dollars, or imprisoned with or without hard labor for not more than five years, or both.

Acts 2012, No. 839, §1.
La. Rev. Stat. § 47:1971 — LA Code / Code revised-statutes / Title 47 / Section 1971
Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
Status: in_force

All the taxes assessed against shares of stock shall be paid by the bank, banking company, firm, association, or corporation engaged in the banking business directly, and it shall be entitled to collect the amount thus paid from the shareholders or their transferees. The taxes on the shares of stock and real estate owned by any bank, banking company, firm, association, or corporation engaged in the banking business shall be collected in the same manner as the taxes on the other property of a like nature are collected. In the event any bank, banking company, firm, association, or corporation doing business in this state, chartered under the laws of the United States, this state, any other state, or chartered under the laws of another country is, by decision of the courts, held not to be liable to pay the taxes on the shares of the shareholders, then the taxes shall be collected from and paid by such shareholders, and each shareholder failing to pay the taxes may be proceeded against in the manner provided for the collection of taxes on movable property.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 396, §1.
La. Rev. Stat. § 47:299.38 — LA Code / Code revised-statutes / Title 47 / Section 299.38
Notice of offset
Status: in_force

Upon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:

(1) The name of the individual.

(2) The amount of offset claimed.

(3) The amount of the individual's refund which has been offset.

(4) A statement that the offset of the individual's refund has been made pursuant to this Part.

(5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.

(6) The manner in which the offset claim arose.

(7) The name and address of the claimant.

(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.

(9) A statement that any contest of the offset must be made in writing to the claimant within forty-five days of the date of mailing of the notice of offset by the secretary.

(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.

Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:820.5.6 — LA Code / Code revised-statutes / Title 47 / Section 820.5.6
Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
Status: in_force

A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana.

B. For the purposes of this Section, "emergency vehicles" shall be defined as all emergency vehicles performing a public service that permits them, under existing laws and regulations, to display emergency vehicle lights in order to carry out ambulance functions in accordance with the laws relative thereto, when such lights are in actual use. This shall also apply to emergency vehicles privately owned but entitled to such public emergency usage. Any emergency vehicle positioned on the south side of the Tomey J. Doucet Bridge in case of an emergency shall also have free and unhampered passage crossing the bridge.

C. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.

Acts 2010, No. 30, §1.
La. Rev. Stat. § 47:2309 — LA Code / Code revised-statutes / Title 47 / Section 2309
Effective date; nonapplicability
Status: in_force

This Act shall become effective upon signature by the governor, or, if not signed by the governor, upon the expiration of the time for bills to become law without signature by the governor. Notwithstanding the effective date stated herein, the provisions of this Act shall be effective only to the extent necessary under the provisions of Section 23 of Article VII of the constitution of Louisiana. In no event shall these provisions apply to ad valorem taxes levied for the taxable years 1976 and 1977.

Added by Acts 1976, No. 702, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:1694 — LA Code / Code revised-statutes / Title 47 / Section 1694
Enforcement
Status: in_force

The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secretary shall administer legislative mandates contained in this Subtitle. To that end the secretary is vested with all of the power and authority conferred by this Subtitle, except as conferred upon other officials.

Acts 2019, No. 247, §1, eff. Aug. 1, 2019.

NOTE: See Acts 2019, No. 247, re: tax year applicability.
La. Rev. Stat. § 47:1951.1 — LA Code / Code revised-statutes / Title 47 / Section 1951.1
Imports subject to ad valorem taxation
Status: in_force

A. For the purposes of ad valorem taxation, raw materials, goods, commodities and other articles imported into this state from outside of the continental United States shall not be treated as incorporated into the mass of the property in this state:

1. so long as such imports remain upon the public property of the port authority or docks of any common carrier where such imports first entered this state, or

2. so long as any such imports (other than minerals and ores of the same kind as any mined or produced in this state and manufactured articles) are held in this state in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages, and raw material held in bulk as all or a part of the raw material inventory of manufacturers or processors, solely for manufacturing or processing, or

3. so long as any such imports are held by an importer in any public or private storage in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages and agricultural products in bulk, and fish meal, fish oil or non-edible fish products in bulk or packaged. This provision shall not apply to a retail merchant holding such imports as part of his stock in trade for sale at retail.

B. All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.

C. For the purpose of this Part, "original form" shall mean the smallest bale, sack, barrel, box, carton, container or other original package in which the raw materials, goods, commodities, or other articles can be divided and still be in an original container.

Acts 1958, No. 343, §1. Amended by Acts 1960, No. 161, §1; Acts 1962, No. 502, §1; Acts 1978, No. 402, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:6012 — LA Code / Code revised-statutes / Title 47 / Section 6012
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. § 47:2058 — LA Code / Code revised-statutes / Title 47 / Section 2058
Records
Status: in_force

A. Any tax collector whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described in this Section for each person, firm, corporation, or agent having assessed property, movable or immovable, within the district to which he has been appointed tax collector shall be guilty of nonfeasance in office and be subject to removal therefrom in the manner prescribed in the Constitution of Louisiana. Each of the ledger accounts shall contain the assessment district and the number of the square in which each piece or kind of property is situated, the name of the streets bounding such squares, the assessed valuation of the property, and also the amount of taxes exigible and due the state on each piece or kind of property. Each account shall also show a complete list of property in the district, both movable and immovable, belonging to the party or parties in whose name or names the account shall be kept.

B. The tax collector shall maintain a record containing:

(1) Name of taxpayer making payment.

(2) Date of payment.

(3) The year for which the taxes are paid (a separate entry for each year).

(4) The amount paid in cash.

(5) The amount paid in bonds, warrants, and other evidences of indebtedness.

(6) Total of principal of taxes for each year paid.

(7) Amount of interest paid.

(8) Amount of costs paid, and in such order as the auditor may prescribe.

C. The state taxes paid shall be first entered, and afterwards like entry of the parish and district taxes shall be made. The tax collector shall make such entry or entries at the time that the taxpayer makes the payment of taxes. This record shall be subject to inspection by the public at all times. A paper or electronic copy of the record shall be delivered to the parish treasurer who shall verify the accuracy of the record and, within the first ten days of April, July, October, and January of each year, transmit to the auditor a sworn statement of the record, which statement it shall be the duty of the auditor to compare with the account rendered by the tax collector. In case of the failure of the tax collector to keep the record as prescribed in this Subsection, the tax collector shall be, upon complaint, dismissed from office and shall be liable to fine and imprisonment, at the discretion of the court; and any parish treasurer willfully neglecting to verify or transmit, as provided in this Subsection, shall incur a penalty of two thousand dollars. The false swearing of the parish treasurer shall be punished as directed by the criminal laws of this state in other cases of false swearing.

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 2024, No. 774, §1, eff. Jan. 1, 2026.

*See, now, Const. Art. X, §25.
La. Rev. Stat. § 47:463.75 — LA Code / Code revised-statutes / Title 47 / Section 463.75
Special prestige license plates; "Sons of Confederate Veterans"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which may be issued upon application, to any member of a camp of the Sons of Confederate Veterans established in the state of Louisiana, provided that there is a minimum of one hundred applicants for such plate. This prestige license plate shall be of a color and design which is in compliance with the provisions of R.S. 47:463(A)(3). In addition, the plate shall bear the inscription "SONS OF CONFEDERATE VETERANS" and the logo of the Sons of Confederate Veterans. The department shall approve any logo, symbol, or design before such plate is produced.

B. Each applicant for the special prestige license plate, along with his application, will submit a certificate of good standing as a member of the Sons of Confederate Veterans signed and notarized by the camp commander of the Louisiana camp of which the applicant is a member.

C. The charge for the special license plate shall be twenty-eight dollars and fifty cents which shall be assessed every two years in addition to the regular motor vehicle registration license fee charged as provided by R.S. 47:463.

D. The department shall collect the fee for the special prestige license plate and shall retain three dollars and fifty cents for handling purposes and the remainder of the twenty-eight dollar and fifty cent fee imposed by Subsection C of this Section shall be forwarded and credited to the State Board of Elementary and Secondary Education and shall be used solely for the purpose of providing Louisiana history textbooks which are to be used in approved elementary and secondary schools of this state.

E. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the fees and the transfer and disposition of the license plates. The superintendent of the Department of Education shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section regarding the purchase and distribution of Louisiana history textbooks.

Acts 1999, No. 1033, §1.
La. Rev. Stat. § 47:337.47 — LA Code / Code revised-statutes / Title 47 / Section 337.47
Special authority to recover rebates
Status: in_force

A. Rebates previously granted to a taxpayer, but later disallowed, may be recovered by the collector through any collection remedy authorized by R.S. 47:337.45 and initiated within the latter of any of the following:

(1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid.

(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.

(3) The time period for which prescription has been extended, as provided by R.S. 47:337.67.

B. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the collector.

C. The provisions of this Section are in addition to and shall not limit the authority of the collector to assess or to collect under any other provision of law.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:4355 — LA Code / Code revised-statutes / Title 47 / Section 4355
Contracts
Status: in_force

A. At the invitation of the secretary or any of the local governmental entities listed in R.S. 47:4353(A)(1), a targeted non-manufacturing business undertaking a project in a participating parish may apply for a contract by submitting to the department such certified statements and documentation as the department may require.

B. The secretary may recommend the project to the board for a contract upon determining the applicant meets the requirements of a targeted non-manufacturing business, and the exemption would be advantageous in a competitive site selection situation to encourage the establishment of a targeted non-manufacturing business facility which is expected to yield significant positive economic benefit to the state and the parish. The secretary, at his discretion, may include sales by affiliates of the applicant business in making the fifty percent determination required under R.S. 47:4354(5). The secretary's recommendation shall include proposed contract terms and conditions.

C. The contract shall include the following provisions:

(1) A term of ten years.

(2) Performance obligations, including required capital expenditures and new direct jobs, and the time for performance of such obligations.

(3) Monitoring by the department, reporting by the business and auditing of contract performance.

(4) Consequences of failure to perform contract obligations.

D. Upon approval by the board, the secretary shall execute the contract on behalf of the board and provide a copy of the contract to the assessor and the parish governing authority of the respective parish. The secretary shall notify the assessor and parish governing authority if a contract is suspended or cancelled.

E. In the event the secretary determines that a business has failed to meet the eligibility requirements of the program or the performance obligations of the contract, the secretary may, at his discretion, suspend or cancel the contract. A contract suspension shall remove the exemption for the year in which the failure occurred, but the secretary may lift the suspension following a year in which eligibility requirements and performance obligations are met, and the exemption shall then be restored effective for that year. A contract cancellation shall remove the exemption for the calendar year in which the failure occurred and all future years. Upon receipt of notification from the secretary that a contract is suspended or cancelled, the assessor shall adjust the property assessment in the manner provided by law. Taxes becoming due for a prior year due to removal of an exemption shall, at the discretion of the tax collector, be collectable immediately or with the taxes for the current year.

Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:338.100 — LA Code / Code revised-statutes / Title 47 / Section 338.100
Tax as additional; collection
Status: in_force

Said additional sales tax shall be in addition to all other taxes authorized to be imposed in the parish by the said governing authority, including, but not by way of limitation, the sales tax which is presently being levied by authority of R.S. 47:338.85, and said additional sales tax shall be administered and collected by the governing authority in accordance with the provisions hereof in the manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The governing authority may, if it so desires, collect the said additional sales tax in conjunction with the one-half of one per cent sales and use tax which is presently being levied and collected in the parish by the said governing authority in accordance with the provisions of R.S. 47:338.85.

Acts 1968, No. 83, §3; Redesignated from R.S. 33:2737.33 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:818.36 — LA Code / Code revised-statutes / Title 47 / Section 818.36
Unlawful use of tax collected; theft of funds
Status: in_force

Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this Chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom or appropriates the funds to their own use or to the use of any person not entitled thereto, shall be guilty of theft and subject to the provisions of R.S. 14:67.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:119 — LA Code / Code revised-statutes / Title 47 / Section 119
Criminal penalties
Status: in_force

A. Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 112(L), or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

B. Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 112G, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 112(G), shall, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.

Added by Acts 1960, No. 342, §1.
La. Rev. Stat. § 47:120.241 — LA Code / Code revised-statutes / Title 47 / Section 120.241
Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.
Status: in_force

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

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

Acts 2014, No. 249, §1, eff. Jan. 1, 2015.
La. Rev. Stat. § 47:9092 — LA Code / Code revised-statutes / Title 47 / Section 9092
Reporting
Status: in_force

The corporation shall produce an annual report and distribute the report to the legislature. The report shall include the impact of sports wagering on sports events, retail establishments, problem gamblers, and on the gambling addiction in Louisiana. The report shall be prepared by a private organization or entity with expertise in serving the needs of persons with gambling addictions.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:490.33 — LA Code / Code revised-statutes / Title 47 / Section 490.33
Military honor license plate for a "Combat 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 "Combat Veteran" plate.

B. Upon application of a person presenting certification from the United States Department of Veterans Affairs or the Louisiana Department of Veterans Affairs that the applicant is a combat veteran, the secretary 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 military honor license plate shall include the words "COMBAT VETERAN" centered on the bottom of the plate. The colors of the plate shall be red, white, and blue.

C. The charge for the license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S. 47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

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

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

(2) Except as otherwise provided in this Paragraph, each military honor license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. The surviving spouse of the person issued a military honor license plate pursuant to this Section may retain the plate, provided the surviving spouse has not remarried and applies to the secretary for a transfer of the plate. 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 2019, No. 71, §1.
La. Rev. Stat. § 47:2137 — LA Code / Code revised-statutes / Title 47 / Section 2137
Computation of proration; placing of property on exempt roll
Status: in_force

The proration of ad valorem taxes shall be computed to the closest half-month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009 ; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:4351 — LA Code / Code revised-statutes / Title 47 / Section 4351
Definitions
Status: in_force

For the purposes of this Chapter, the following terms shall have the meanings indicated unless the context clearly indicates otherwise:

(1) "Board" means the State Board of Commerce and Industry or its successor.

(2) "Business" means any individual, firm, joint venture, association, corporation, estate, partnership, business trust, receiver, syndicate, or any other legal business entity.

(3) "Contract" means a contract executed between the board and a targeted non-manufacturing business, granting the exemption for a facility.

(4) "Department" means Louisiana Economic Development.

(5) "Exemption" means the exemption from ad valorem property tax provided by Article VII, Section 21(L) of the Constitution of Louisiana for targeted non-manufacturing business facilities and granted under this program.

(6) "Facility" means the new or expanded site of a targeted non-manufacturing business's activities in Louisiana, including buildings, improvements, equipment and other property necessary or beneficial to such operation, which is owned or leased for a term of more than five years by the business. "Facility" does not include the land underlying the facility and other property pertaining to the facility on which ad valorem taxes have previously been paid, inventories, consumables, and property eligible for the manufacturing exemption provided by Article VII, Section 21(F) of the Constitution of Louisiana.

(7) "Headquarters jobs" means executive, administrative, or professional jobs based at a principal or regional office located in Louisiana, in which are located the principal or regional executive officers normally constituting a principal or regional headquarters providing corporate governance. Such principal or regional executive officers include but shall not be limited to chief executive officer, chief operating officer, and other senior level officers or appropriate regional equivalents.

(8) "New direct jobs" means permanent full-time positions of employment, meaning working thirty or more hours per week, exclusive of contract labor, based at the facility and filled by Louisiana residents, and not existing in the state prior to implementation of the project and the effective date of the contract.

(9) "Program" means the program provided for in this Chapter for the granting of ad valorem tax exemptions pursuant to the authority granted under Article VII, Section 21(L) of the Constitution of Louisiana.

(10) "Project" means the establishment and operation of a new facility or expanded existing facility in Louisiana by a targeted non-manufacturing business.

(11) "Secretary" means the secretary of Louisiana Economic Development.

(12) "Shared service center jobs" means jobs based at a business located in Louisiana that performs specific corporate operational tasks for the business or its affiliates or customers, such as accounting, human resources, payroll, or purchasing.

(13) "Targeted non-manufacturing business" means a business, other than a manufacturer, that meets the requirements of R.S. 47:4354.

Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:120.371 — LA Code / Code revised-statutes / Title 47 / Section 120.371
Income tax checkoff; donation for the University of New Orleans Foundation
Status: in_force

For tax years beginning on and after January 1, 2022, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the University of New Orleans Foundation in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the University of New Orleans Foundation in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be invalid for want of an authentic act.

Acts 2022, No. 122, §1.
La. Rev. Stat. § 47:475 — LA Code / Code revised-statutes / Title 47 / Section 475
Minimum licenses
Status: in_force

Notwithstanding the provisions of R.S. 47:508, the minimum annual license fee for each vehicle subject to a license fee under this Chapter shall be ten dollars ($10.00), except that the minimum annual license fee shall be twenty-eight dollars ($28.00) for trucks weighted at ten thousand pounds or less as stated in R.S. 47:462 and that the minimum annual license fee shall be three dollars ($3.00) for private passenger automobiles licensed under R.S. 47:463, for motorcycles licensed under R.S. 47:465, and for animal drawn vehicles licensed under R.S. 47:470.

Acts 2011, No. 85, §1.
La. Rev. Stat. § 47:9071 — LA Code / Code revised-statutes / Title 47 / Section 9071
False or altered lottery tickets
Status: in_force

A. Any person, with intent to defraud, who falsely makes, alters, forges, utters, passes, or counterfeits a state lottery ticket shall be punished as provided in Subsection B.

B. Any person who influences or attempts to influence the winning of a prize through the use of coercion, fraud, deception, or tampering with lottery equipment or materials shall be punished by imprisonment at hard labor for not less than five years and not more than twenty years without benefit of probation, parole, or suspension of imposition of sentence.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:220.3 — LA Code / Code revised-statutes / Title 47 / Section 220.3
Terms defined
Status: in_force

A. Partnership. For purposes of this Chapter, the term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Chapter, a corporation or a trust or estate. Under regulations the collector may, at the election of all members of an unincorporated organization, exclude such organization from the application of all or part of this subchapter, if it is availed of,

(1) for investment purposes only and not for the active conduct of a business, or,

(2) for the joint production, extraction, or use of property, but not for the purpose of selling services or property produced or extracted, if the income of the members of the organization may be adequately determined without the computation of partnership taxable income.

B. Partner. For purposes of this Chapter, the term "partner" means a member of a partnership.

C. Partnership agreement. For purposes of this Sub-part, a partnership agreement includes any modifications of the partnership agreement made prior to, or at the time prescribed by law for the filing of the partnership return for the taxable year (not including extensions) which are agreed to by all the partners, or which are adopted in such other manner as may be provided by the partnership agreement.

D. Liquidation of partner's interest. For the purpose of this Sub-part, the term "liquidation of a partner's interest" means the termination of a partner's entire interest in a partnership by means of a distribution, or a series of distributions, to the partner by the partnership.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:2302 — LA Code / Code revised-statutes / Title 47 / Section 2302
Definitions
Status: in_force

A. Bona fide agricultural land is land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man, and agricultural land under a contract with a state or federal agency restricting its use for agricultural production; or land under contract for agricultural use pursuant to an ordinance authorizing urban agricultural incentive zones as defined in R.S. 3:4751 through 4754.

B. Bona fide horticultural land is land devoted to the production for sale, in reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and horticultural land under a contract with a state or federal agency restricting its use for horticultural production.

C. Bona fide marsh land is wetland other than bona fide agricultural, horticultural or timber land.

D. Bona fide timberland is land stocked by forest trees of any size and specie, or formerly having such tree cover within the last three years and not currently developed or being used for nonforest purposes, and devoted to the production, in reasonable commercial quantities, of timber and timber products, and timberland under a contract with a state or federal agency restricting its use for timber production.

Added by Acts 1976, No. 702, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2015, No. 429, §2.
La. Rev. Stat. § 47:332.52 — LA Code / Code revised-statutes / Title 47 / Section 332.52
Disposition of certain collections in Lafourche Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Lafourche 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 Lafourche Parish Association for Retarded Citizens (ARC) Training and Development Fund as provided in and subject to the provisions of R.S. 47:322.46.

Acts 2002, 1st Ex. Sess., No. 71, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:120.261 — LA Code / Code revised-statutes / Title 47 / Section 120.261
Income tax checkoff; donation for the Louisiana Center for the Blind
Status: in_force

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

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

Acts 2014, No. 270, §1, eff. Jan. 1, 2015.
La. Rev. Stat. § 47:332.30 — LA Code / Code revised-statutes / Title 47 / Section 332.30
Disposition of certain collections in Calcasieu Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:331(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 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 avails from the sales of such services in Ward 3 of Calcasieu Parish into the Lake Charles Civic Center Fund as provided in and subject to the provisions of R.S. 47:322.11, the avails from the sales of such services in Wards 4, 5, 6, and 7 of Calcasieu Parish into the West Calcasieu Community Center Fund as provided in and subject to the provisions of R.S. 47:302.12, and the avails from the sales of such services in Wards 1, 2, and 8 of Calcasieu Parish into the Calcasieu Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.14.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 33, §1, eff. April 24, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.27 — LA Code / Code revised-statutes / Title 47 / Section 818.27
Returns required of distributors
Status: in_force

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

(1) The number of net gallons of gasoline or diesel fuel acquired from all sources by the distributor during the reporting period.

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

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

(4) The number of net gallons of gasoline or diesel fuel sold or consumed for taxable uses during the reporting period.

(5) The number of net gallons of gasoline or diesel fuel sold or consumed during the reporting period in transactions exempt under this Subpart sorted by product code and purchaser.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:337.7 — LA Code / Code revised-statutes / Title 47 / Section 337.7
Exemptions generally
Status: in_force

No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47:337.8(B).

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.219 — LA Code / Code revised-statutes / Title 47 / Section 338.219
Hotel and motel occupancy tax in Calcasieu Parish
Status: in_force

A.(1) Notwithstanding any other provision of law, and in addition to any other tax levied and collected or authorized to be levied, the governing authority of the Southwest Louisiana Convention and Visitors Bureau may levy and collect a tax upon the paid occupancy of any hotel and motel rooms located within the geographic boundaries of Calcasieu Parish, both unincorporated areas and incorporated municipalities. The hotel and motel occupancy tax shall be one percent of the rent or fee charged for the occupancy.

(2) The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 33:4574.1.1(C)(1).

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

B. The governing authority shall impose the occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the governing authority take action as authorized in this Section to collect the hotel and motel occupancy tax, the collection shall begin no earlier than August 1, 2018. The ordinance levying and imposing the occupancy tax shall be approved by a favorable vote of a majority of the members of the governing authority present and voting. The term "ordinance" means an ordinance, act, or other appropriate legislative enactment of the governing authority.

C. The governing authority may collect the tax or may contract with the state or with any public entity authorized to collect sales and use taxes, under terms and conditions as it may deem appropriate.

D.(1) The net proceeds of the tax, after deduction of not more than five percent of the collections dedicated to the Southwest Louisiana Convention and Visitors Bureau Project Enhancement Grant Program, shall be disbursed as provided in Paragraph (2) of this Subsection.

(2) After the Southwest Louisiana Convention and Visitors Bureau and the governing authority or authorities of the parish or municipalities within its territories in which a hotel or motel is located have entered into a cooperative endeavor agreement, the bureau shall disburse the proceeds, as determined in Paragraph (1) of this Subsection, to the appropriate local governmental subdivision based upon the tax revenue collected from the hotels and motels located within the applicable jurisdiction. The agreement shall specify that the parties agree to use the proceeds for promoting and funding programs that enhance visitation, tourism, and economic development, and for infrastructure improvements.

Acts 2018, No. 608, §1, eff. May 30, 2018.
La. Rev. Stat. § 47:463.155 — LA Code / Code revised-statutes / Title 47 / Section 463.155
Special prestige license plate; "Protect Our Forests"
Status: in_force

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

B. The secretary shall design the plates, which shall be of a color and design selected jointly by the Louisiana Forestry Association and the office of forestry, Department of Agriculture and Forestry, provided that it is in compliance with R.S. 47:463(A)(3).

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

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

E. The revenue realized from the additional twenty-five dollar fee imposed by Subsection D of this Section shall be remitted to the state treasurer as provided by law. The state treasurer shall forward an amount equal to those revenues to the Department of Agriculture and Forestry. The Department of Agriculture and Forestry shall dedicate one hundred percent of such funds to the office of forestry for the sole purpose of protecting forests against wildfires.

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

Acts 2012, No. 22, §1.
La. Rev. Stat. § 47:9011.1 — LA Code / Code revised-statutes / Title 47 / Section 9011.1
Transmission of Amber Alert and other emergency information
Status: in_force

A. The legislature deems it necessary to utilize all forms of communication available to transmit information concerning child abductions. The "Amber Alert" system is the cooperation between law enforcement agencies and broadcasters to disseminate urgent bulletins in the most serious child abduction cases via the national Emergency Alert System to air a description of the missing child and suspected abductor.

B. The corporation shall enter into an agreement with the state police to help distribute information provided by the state police. The corporation will transmit a message to all on-line retailers which will be displayed on the lottery terminal. The corporation will encourage retailers to print and post the abduction information received in their stores, thereby increasing the distribution and visibility of vital details about child abductions.

C. The agreement shall also include provisions to authorize the transmission of other information the state police may consider imperative to be distributed to the public relative to other abductions or state or national emergencies.

Acts 2003, No. 229, §1.
La. Rev. Stat. § 47:299.34 — LA Code / Code revised-statutes / Title 47 / Section 299.34
Authority of the secretary; provision for rules and regulations
Status: in_force

A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part.

B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on a claimant making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the claimant.

C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.

Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:1642 — LA Code / Code revised-statutes / Title 47 / Section 1642
Criminal penalty for evasion of tax
Status: in_force

Any person who willfully fails to file any return or report required to be filed by the provisions of this Subtitle, or who willfully files or causes to be filed with the secretary any false or fraudulent return, report, or statement, or who willfully fails to pay such tax, penalty, or interest, or who willfully aids or abets another in the filing with the secretary of any false or fraudulent return, report, or statement, with the intent to defraud the state or evade the payment of any tax, fee, penalty, or interest, or any part thereof, which shall be due pursuant to the provisions of this Subtitle, shall be punished as follows:

(1) Fined not more than two thousand dollars or imprisoned, with or without hard labor, for not more than two years, or both, when the total actual tax exceeds one thousand dollars.

(2) Fined not more than one thousand dollars or imprisoned for not more than one year, or both, for all other violations under this Section.

Acts 2003, No. 170, §1, eff. June 2, 2003.
La. Rev. Stat. § 47:490.27 — LA Code / Code revised-statutes / Title 47 / Section 490.27
Military honor license plates; "Distinguished Service Cross Recipient"
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 "Distinguished Service Cross Recipient" plate.

B. Upon application of a Distinguished Service Cross 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 "Distinguished Service Cross Recipient" plate shall bear a likeness of the award centered on the left side of the license plate and the words "Distinguished Service Cross Recipient" centered on the bottom of the plate under the license plate number.

C. The charge for the license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S. 47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

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

Acts 2014, No. 409, §1.
La. Rev. Stat. § 47:2143 — LA Code / Code revised-statutes / Title 47 / Section 2143
Movable property; seizure and sale
Status: in_force

A. The tax collector is authorized to collect the taxes due or which may be due by any person, upon a movable property, for any year past or the current year, either by taking into his possession so much of the movable property as may be required, in his opinion, to realize the amount of the tax or taxes, or by placing a keeper upon the movable property subject to the tax until the day of sale, upon which day so much of the property as may be necessary to realize the tax or taxes, interest, penalties, and costs, for which it has been seized, shall be sold to the highest bidder, without appraisement and without redemption; however, after the tax collector has seized the movable property, as above set out, he shall ascertain the amount of taxes due for the past year by reference to the assessment roll, and for the current year by fixing the same value or percentage of value as was used by the state and the parish in the year preceding on like property, and by applying to that value the rate of taxation applied to property of the same class in the preceding year.

B. When the tax collector proceeds under Subsection A of this Section, he shall give written notice immediately after actually taking the property into his possession or placing a keeper thereon. The notice shall state the amount of taxes, interest, costs, and penalties and contain a demand for payment within three days and a statement of his intention to sell in default of payment within the three days. The notice shall be served in the manner now provided for services of notice of seizure under writs of fieri facias, by the tax collector or deputy, and a return or statement in writing of the mode of service shall be made by the officer serving the notice and shall be filed in the office of the tax collector, and shall be received by the courts as prima facie evidence of notice.

C. On the expiration of three days after the date of giving notice as provided in Subsection B of this Section, the tax collector shall advertise, in the manner provided for judicial sales of movable property, that he will sell so much of the property so seized as may be necessary to pay all the taxes, interest, penalties, and costs for which the seizure had been made. The sale shall be made without appraisement and without redemption.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.

NOTE: Redesignated from R.S. 47:2142.

NOTE: Former R.S. 47:2143 redesignated as R.S. 47:2144 by Acts 2025, No. 411, §4.
La. Rev. Stat. § 47:818.38 — LA Code / Code revised-statutes / Title 47 / Section 818.38
Permissive supplier election; out-of-state removals
Status: in_force

A. A person may elect to obtain a permissive supplier license to collect and remit the taxes levied by this Subpart for gasoline or diesel fuel that is removed at a terminal in another state and has Louisiana as the destination state. A person electing to obtain a permissive supplier license waives any defense that this state lacks jurisdiction to require the collection of the tax due this state on the gasoline or diesel fuel intended for delivery to this state.

B. A licensed permissive supplier shall comply with all of the following requirements:

(1) Collect the tax due this state on the gasoline or diesel fuel.

(2) Report and pay the tax due on the gasoline or diesel fuel in the same manner as if the removal had occurred at a terminal located in Louisiana.

(3) Keep records of the removal of the gasoline or diesel fuel and submit to audits concerning the gasoline or diesel fuel as if the removal had occurred at a terminal located in Louisiana.

(4) Report sales to a person who is not licensed in this state where the destination state is Louisiana.

C. A licensed permissive supplier acknowledges that this state imposes the requirements listed in Subsection B of this Section and submits to the jurisdiction of this state only for purposes related to the administration of this Part.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:463.208 — LA Code / Code revised-statutes / Title 47 / Section 463.208
Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation"
Status: in_force

A.(1)(a) Upon the application of any person who applies for a "Team Gleason Foundation" special prestige license plate and has a mobility impairment which is permanent, the secretary shall issue a "Team Gleason Foundation" special prestige plate for the benefit of the applicant in accordance with the provisions set forth in R.S. 47:463.4(A)(1) and (2).

(b) Upon the application for a "Team Gleason Foundation" special prestige license plate for persons with mobility impairments by any institution providing transportation for persons with mobility impairments, the secretary shall issue such special prestige license plate in accordance with the provisions set forth in R.S. 47:463.4(K).

(2) The person who is issued a "Team Gleason Foundation" special prestige license plate for persons with mobility impairments shall surrender the plate to the secretary pursuant to the provisions of R.S. 47:463.4(A)(3), (4), and (5).

(3) The "Team Gleason Foundation" special prestige license plate for persons with mobility impairments shall bear the international symbol of accessibility and shall be followed by such numbers or letters as the secretary finds expedient. Each initial application shall be accompanied by a currently dated medical examiner's statement certifying that the applicant has a mobility impairment that is permanent.

B.(1) In addition to the "Team Gleason Foundation" special prestige license plate for persons with mobility impairments, the secretary shall issue a hang tag upon application made by any person with a mobility impairment which is permanent pursuant to the provisions of R.S. 47:463.4(B).

(2) Duplicate or renewal hang tags, and mobility impaired identification cards shall be issued or renewed pursuant to the provisions of R.S. 47:463.4(C), (D), and (J).

C. The terms "person with a mobility impairment" and "permanent" shall retain the definitions ascribed to them pursuant to R.S. 47:463.4(E).

D. Parking requirements for persons with a "Team Gleason Foundation" special prestige license plate for persons with mobility impairments or displaying a hang tag shall be as provided for in R.S. 47:463.4(F) and (I).

E. Any person who willfully and falsely represents himself as having the qualifications to obtain a "Team Gleason Foundation" special prestige license plate for persons with mobility impairments, hang tag, or mobility impairment identification card shall be subject to the applicable penalties provided for in R.S. 47:463.4(G).

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

Acts 2019, No. 380, §2, see Act.
La. Rev. Stat. § 47:463.195 — LA Code / Code revised-statutes / Title 47 / Section 463.195
Special prestige license plate; "Blue Star Mothers"
Status: in_force

A. The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish a special prestige motor vehicle license plate to be known as the "Blue Star Mothers" plate. The plate shall be restricted to use on passenger cars, pickup trucks, motorcycles, recreational vehicles, and vans.

B. The deputy secretary shall work in conjunction with the Mothers of Military Servicemen and Women/Blue Star Mothers of Louisiana, Chapter 1, to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).

C. The special prestige license plate shall be issued, upon application, in the same manner as any other motor vehicle license plate, to a Louisiana resident who submits written evidence that the applicant is the owner of a motor vehicle and is the spouse, sibling, parent, or child of a person serving or who has served in the armed forces of the United States. As used in this Subsection, "armed forces of the United States" means persons serving or who have served in the United States Army, Navy, Air Force, Space Force, Marines, and Coast Guard, reservists, and members of the National Guard. The plate issued under this Section shall not be transferable between motor vehicle owners. In the event the owner of a motor vehicle issued a "Blue Star Mothers" plate should sell, trade, exchange, or otherwise dispose of such vehicle, the plate shall be retained by original applicant to whom the plate was issued.

D. For the purposes of this Section, an applicant shall submit proof of service and establish his family relationship to the armed service member. Proof of service shall include but not be limited to a member's military identification card, a member's DD Form 214, a member's leave and earning statement, or a letter from the member's unit commander on official letterhead describing the member's status. Proof of family relationship shall include but not be limited to a marriage license, a birth certificate, or a signed and notarized affidavit from the service member attesting to the applicant's family relationship.

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

F. The annual royalty fee shall be collected by the department and forwarded to the Mothers of Military Servicemen and Women/Blue Star Mothers of Louisiana, Chapter 1.

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

Acts 2017, No. 289, §1, eff. Jan. 1, 2018; Acts 2025, No. 137, §7.
La. Rev. Stat. § 47:1414 — LA Code / Code revised-statutes / Title 47 / Section 1414
Persons authorized to appear before the board
Status: in_force

A. Any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the board shall extend.

B. Attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana.

C. Certified public accountants duly qualified and licensed under the laws of the state shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants are permitted to practice in Louisiana.

D. Enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend.

E. A local collector may be represented by any designated employee of the local collector.

Acts 1988, No. 227, §1; Acts 2001, No. 717, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014.
La. Rev. Stat. § 47:1712 — LA Code / Code revised-statutes / Title 47 / Section 1712
Application procedure; special assessment level
Status: in_force

Any person who qualifies for the special assessment level set forth in Article VII, Section 18(G) of the Constitution of Louisiana shall apply for the special assessment by completing an application form certifying his qualifications for the special assessment. Such application may be submitted in person or by first class mail. The application form shall be designed by the tax commission and shall be provided to every assessor in this state. The assessor shall not keep a copy of the applicant's federal or state income tax return or picture identification of the applicant for his records.

Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002.
La. Rev. Stat. § 47:463.201 — LA Code / Code revised-statutes / Title 47 / Section 463.201
Special prestige license plate; "Louisiana Motor Transport Association"
Status: in_force

A. The deputy secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Motor Transport Association" plate. The license plate shall be available for use on any personal motor vehicle or commercial vehicle under sixteen thousand pounds which does not require apportioned plates as established by the International Registration Plan.

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

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Motor Transport Association, Education Foundation.

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

Acts 2018, No. 246, §1, eff. Jan. 1, 2019.
La. Rev. Stat. § 47:302.22 — LA Code / Code revised-statutes / Title 47 / Section 302.22
Acadia Parish Visitor Enterprise Fund
Status: in_force

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

B. The monies in the Acadia Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available to the Acadia Parish Convention and Visitors Commission to be used to promote tourism and economic development in Acadia Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1995, No. 784, §1; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2008, No. 322, §1, eff. July 1, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:490.30 — LA Code / Code revised-statutes / Title 47 / Section 490.30
Military honor license plates; "Bronze Star Medal"
Status: in_force

A. The provisions of this Section shall be applicable to Bronze Star Medal recipients.

B. Upon application of a Bronze Star Medal 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 license registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Bronze Star Medal" license plate and shall bear a likeness of the Bronze Star Medal centered on the left side of the license plate and the words "Bronze Star Medal" centered on the bottom of the plate under the license plate number.

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

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

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

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

Acts 2016, No. 137, §1.
La. Rev. Stat. § 47:1415 — LA Code / Code revised-statutes / Title 47 / Section 1415
Records open to public inspection
Status: in_force

All pleadings and evidence, documentary or otherwise, including the transcript of the stenographic report of the hearings held before the board in any matter to which its jurisdiction shall extend, shall be public records, open to the inspection of the public; except that after the decision of the board in any proceeding has become final, the board may, upon motion of the taxpayer or other contestant or the collector, permit the withdrawal by the party entitled thereto of originals of books, documents, records, models, diagrams and other exhibits, introduced in evidence before the board; or the board may, on its own motion, make such other disposition thereof as it deems advisable.
La. Rev. Stat. § 47:463.163 — LA Code / Code revised-statutes / Title 47 / Section 463.163
Special prestige license plates; "I'm Cajun"
Status: in_force

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

B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "I'm Cajun...and proud" and shall also include a prominent image celebrating the Cajun culture.

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

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

E. The monies received from the additional fifteen dollar fee shall be disbursed solely to fund scholarships to "La Fondation Louisiane for the Escadrille Louisiane" scholarship program of the Council for the Development of French in Louisiana.

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

Acts 2013, No. 276, §1.
La. Rev. Stat. § 47:219 — LA Code / Code revised-statutes / Title 47 / Section 219
Optional adjustment to basis of partnership property
Status: in_force

A. General rule. The basis of partnership property shall not be adjusted as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner unless the election provided by R.S. 47:220.1 (relating to optional adjustment to basis of partnership property) is in effect with respect to such partnership.

B. Adjustment to basis of partnership property. In the case of a transfer of an interest in a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the election provided in R.S. 47:220.1 is in effect shall:

(1) increase the adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the partnership over his proportionate share of the adjusted basis of the partnership property, or

(2) decrease the adjusted basis of the partnership property by the excess of the transferee partner's proportionate share of the adjusted basis of the partnership property over the basis of his interest in the partnership. Under regulations prescribed by the collector, such increase or decrease shall constitute an adjustment to the basis of partnership property with respect to the transferee partner only. A partner's proportionate share of the adjusted basis of partnership property shall be determined in accordance with his interest in partnership capital and, in the case of an agreement described in R.S. 47:204 C(2) (relating to effect of partnership agreement on contributed property), such share shall be determined by taking such agreement into account. In the case of an adjustment under this subsection to the basis of partnership property subject to depletion, any depletion allowable shall be determined separately for the transferee partner with respect to his interest in such property.

C. Allocation of basis. The allocation of basis among partnership properties where Subsection B of this Section is applicable shall be made in accordance with the rules provided in R.S. 47:220.2.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:463.47 — LA Code / Code revised-statutes / Title 47 / Section 463.47
Families of police officer killed in the line of duty
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to family members of a police officer killed in the line of duty.

B. The secretary shall determine the design of the special prestige plate, provided such design shall include the words "GONE BUT NOT FORGOTTEN" and a symbolic image of a police shield.

C. The prestige license plates shall be issued in the same manner as other motor vehicle plates. Each person who applies for the license plate shall provide proof of his relationship to the deceased police officer and shall provide proof that such police officer was killed in the line of duty.

D. The charge for this special plate shall be a one-time charge of twenty-five dollars which shall be in addition to the regular motor vehicle registration license fee.

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

Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 1998, 1st Ex. Sess., No. 89, §1.
La. Rev. Stat. § 47:9003 — LA Code / Code revised-statutes / Title 47 / Section 9003
Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue
Status: in_force

A. There is hereby created and established a state lottery, which shall be administered by a special corporation which shall be known as the "Louisiana Lottery Corporation". The corporation shall be managed in such a manner that enables the people of the state to benefit from its profits and to enjoy the best possible lottery games.

B. The existence of the corporation shall begin only upon confirmation of a majority of the members of the board by the Senate as provided in this Subtitle. Until the time of such confirmation, no business shall be conducted on behalf of the lottery.

C. Notwithstanding any other provision of law to the contrary, no official action of any form shall be taken by the board at any time unless a majority of the members of the board shall have been confirmed by the Senate as provided in this Subtitle. Any action taken on behalf of the lottery when less than a majority of the members of the board have been confirmed shall have no effect.

D. The corporation shall be domiciled in the parish of East Baton Rouge but may establish additional offices in other areas of the state as lottery operations necessitate.

E. The corporation shall be exempt from Louisiana corporate income taxes and corporation franchise taxes.

F. The exclusive venue for any action or matter against the corporation arising out of or in connection with the issuance, nonissuance, delivery, or failure to deliver a lottery ticket or payment or nonpayment of a lottery prize is the parish in which it is domiciled, and the district court for that parish has exclusive jurisdiction thereof. For purposes of court costs, the corporation shall be a private corporation.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 946, §1, eff. July 9, 1992; Acts 1993, No. 198, §1, eff. June 1, 1993.
La. Rev. Stat. § 47:9107 — LA Code / Code revised-statutes / Title 47 / Section 9107
Lottery Sports Wagering Fund
Status: in_force

A. There is hereby created in the state treasury a special fund designated as the "Lottery Sports Wagering Fund", hereafter referred to as the "fund". After allocation of money to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, the treasurer shall deposit in and credit to the fund all corporation net revenue as determined by R.S. 47:9106. Interest earned on investment of monies in the fund shall be deposited in and credited to the fund. Unexpended and unencumbered monies in the fund shall remain in the fund. Monies in the fund shall be appropriated, administered, and used solely as provided in this Section.

B. The monies in the fund shall be withdrawn only pursuant to appropriation by the legislature and shall be used solely for the expenses provided pursuant to R.S. 47:9106 and for the minimum foundation program.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:338.46 — LA Code / Code revised-statutes / Title 47 / Section 338.46
Publication of resolution; prescription on testing validity
Status: in_force

The resolution authorizing the issuance of bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the municipality is located, and shall be published in one issue of the official journal of the municipality. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.30 through 338.47 is not raised within such thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating 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 proceedings is published.

Acts 1962, No. 300, §17; Redesignated from R.S. 33:2717.17 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:302.27 — LA Code / Code revised-statutes / Title 47 / Section 302.27
Disposition of certain collections in St. Martin Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:302, 321, and 331 from the sales of services as defined in R.S. 47:301.3(1) in St. Martin Parish 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. Martin Parish Enterprise Fund".

B. The monies in the St. Martin Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be used by the St. Martin Parish government for tourism and economic development purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1995, No. 1240, §1, eff. July 1, 1995; Acts 2001, No. 653, §1, eff. July 1, 2001; Acts 2012, No. 367, §1, eff. May 31, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:468 — LA Code / Code revised-statutes / Title 47 / Section 468
School and charity buses
Status: in_force

Any passenger carrying vehicle, of whatever class, of a capacity of more than seven passengers and used in the transportation of teachers or pupils to or from schools or their institutions of learning under contract or other arrangement made by or with the constituted and authorized school authorities, and any same type vehicle, which is owned and operated by and solely used for a nonprofit charitable institution, shall pay an annual license or registration fee of ten dollars per vehicle, regardless of its passenger capacity.

For the purposes of this Section the applicant shall provide his sales tax exemption number as issued by the Louisiana Department of Revenue. This requirement shall not be necessary for religious orders operating as nonprofit charitable institutions.

Amended by Acts 1975, No. 754, §1.
La. Rev. Stat. § 47:141 — LA Code / Code revised-statutes / Title 47 / Section 141
Unadjusted basis; inventories
Status: in_force

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
La. Rev. Stat. § 47:337.96 — LA Code / Code revised-statutes / Title 47 / Section 337.96
Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
Status: in_force

A. The Office of the State Register shall compile, index, and publish all effective rules adopted by the board in the publication to be known as the Uniform Local Sales Tax Administrative Code. The Uniform Local Sales Tax Administrative Code shall be supplemented or revised as often as necessary and at least once every two years. These incorporations or revisions shall be in accordance with the provisions of Chapter 13-A of Title 49 of the Louisiana Revised Statutes of 1950, R.S. 49:981 et seq.

B. The Office of the State Register shall prescribe a uniform system of indexing, numbering, arrangement of text and citation of authority and history notes for the Uniform Local Sales Tax Administrative Code.

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.
La. Rev. Stat. § 47:49 — LA Code / Code revised-statutes / Title 47 / Section 49
Exclusion from gross income; scholarships and fellowship grants
Status: in_force

A. General rule. In the case of an individual, gross income does not include

(1) any amount received

(a) as a scholarship at an educational institution (as defined in R.S. 47:79(B)(4)) or

(b) as a fellowship grant,

including the value of contributed services and accommodations; and

(2) any amount received to cover expenses for

(a) travel,

(b) research,

(c) clerical help, or

(d) equipment,

which are incident to such a scholarship or to a fellowship grant, but only to the extent that the amount is so expended by the recipient.

B. Limitations.

(1) Individuals who are candidates for degrees. In the case of an individual who is a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof, shall not apply to that portion of any amount received which represents payment for teaching, research, or other services in the nature of part-time employment required as a condition to receiving the scholarship or the fellowship grant. If teaching, research, or other services are required of all candidates (whether or not recipients of scholarships or fellowship grants) for a particular degree as a condition to receiving such degree, such teaching, research, or other services shall not be regarded as part-time employment within the meaning of this paragraph.

(2) Individuals who are not candidates for degrees. In the case of an individual who is not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof shall apply only if the condition in Subparagraph (a) is satisfied and then only within the limitations provided in Subparagraph (b).

(a) Conditions for exclusion. The grantor of the scholarship or fellowship grant is

(i) an organization which is exempt from tax under R.S. 47:121,

(ii) a foreign government,

(iii) an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the federal Mutual Educational and Cultural Exchange Act of 1961, or

(iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia.

(b) Extent of exclusion. The amount of the scholarship or fellowship grant excluded under Subsection (A)(1) in any taxable year shall be limited to an amount equal to $300 times the number of months for which the recipient received amounts under the scholarship or fellowship grant during such taxable year, except that no exclusion shall be allowed under Subsection (a) after the recipient has been entitled to exclude under this Section for a period of 36 months (whether or not consecutive) amounts received as a scholarship or fellowship grant while not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)).

Added by Acts 1966, No. 383, §1.
La. Rev. Stat. § 47:818.42 — LA Code / Code revised-statutes / Title 47 / Section 818.42
License revocation; cancellation
Status: in_force

A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee's last known address appearing in the secretary's files, for any of the following reasons:

(1) Filing by the licensee of a false report of the data or information required by this Subpart.

(2) Failure, refusal, or neglect of the licensee to file a report or information required by this Subpart.

(3) Failure of the licensee to pay the full amount of all taxes due or pay any penalties or interest due as required to be paid by such licensee.

(4) Failure of the licensee to keep accurate records of the quantities of gasoline or diesel fuel received, produced, refined, manufactured, compounded, sold, or used in Louisiana.

(5) Failure to file a new, larger, or additional surety bond as required by the secretary pursuant to R.S. 47:818.40 of this Subpart.

(6) Conviction of the licensee, licensee's agents, officers or employees, or a principal of the licensee for any act prohibited under this Subpart.

(7) Failure, refusal, or neglect of a licensee to comply with any other provision of this Chapter or any rule promulgated pursuant to this Chapter.

(8) Having a license or registration issued by another state canceled for cause.

(9) The licensee is determined not to be the real party in interest.

(10) Any prior license of the real party in interest has been revoked for cause.

(11) The licensee, or any of the licensee's agents, officers, or employees, has a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction and the conviction was not disclosed on the application.

B. The secretary shall refuse to grant or shall suspend any license previously granted for a period of at least thirty days, or until such time as the applicant may supply the secretary with evidence to the contrary, where there is prima facie evidence that the applicant, in the discretion of the secretary, is not a person of good moral character, or has violated the provisions of this Chapter or any rules, regulations, or instructions issued in connection therewith. The period of suspension set forth above shall under no circumstances exceed ninety calendar days from the date of suspension, unless at the end of the ninety-day period the secretary determines that the reason for the suspension still exists and in such cases the secretary may continue the period of suspension until sufficient evidence has been provided that the reason for suspension no longer exists.

C. The secretary shall cancel any license upon the written request of the licensee or upon the change in ownership or control of the licensed business.

D. Upon revocation or cancellation of any license, the license shall be surrendered to the secretary and the tax levied under this Subpart becomes due and payable within fifteen days on all untaxed gasoline or diesel fuel held in storage or otherwise in the possession of the licensee and all gasoline or diesel fuel sold, delivered, or used prior to the revocation or cancellation on which the tax has not been paid.

E. The secretary will not issue a new license to the same person for a period of three years from the date of revocation.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:1561.3 — LA Code / Code revised-statutes / Title 47 / Section 1561.3
Special authority to recover nonrefundable tax credits
Status: in_force

A. Except as provided in R.S. 47:1561.2, all tax benefits, including nonrefundable tax credits, previously granted to a taxpayer but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within any of the following:

(1) Two years from December thirty-first of the year in which the benefit was paid.

(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.

(3) The time period for which prescription has been extended, as provided by R.S. 47:1580.

B. The only interest that may be assessed and collected on any recovered tax benefits amount is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B), which shall be computed from the date of issuance to the date payment is received by the secretary.

C. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.

Acts 2018, No. 370, §1.
La. Rev. Stat. § 47:332.35 — LA Code / Code revised-statutes / Title 47 / Section 332.35
Disposition of certain collections in Plaquemines 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 Plaquemines 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 Plaquemines Parish Visitor Enterprise Fund. The monies shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.

Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.196 — LA Code / Code revised-statutes / Title 47 / Section 463.196
Special prestige license plate; "Louisiana Aviator"
Status: in_force

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

B. The secretary shall work in conjunction with the state representative for House of Representatives District 60 and the state senator for Senate District 2 to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Louisiana Aviator".

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

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

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

Acts 2018, No. 82, §1.
La. Rev. Stat. § 47:1504 — LA Code / Code revised-statutes / Title 47 / Section 1504
Organization of Department of Revenue
Status: in_force

The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan shall include such elements as unified and systematic procedures, definite allocation of functions to the divisions and other component parts of the department, proper housing and layout of quarters to facilitate supervision, effective routing and flow of work, and coordination of staff efforts in carrying out the procedures prescribed. The collector shall cause to be prepared standard practice instructions for the guidance of all concerned in the operation of the prescribed system, and for placing the prescribed procedures into effect and fitting them to the plan of organization established in accordance with law.
La. Rev. Stat. § 47:337.81.1 — LA Code / Code revised-statutes / Title 47 / Section 337.81.1
Board of Tax Appeals; finding of overpayment upon appeal from assessment
Status: in_force

If the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with the provisions of R.S. 47:337.51, 337.53, or 337.54, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the Board of Tax Appeals shall have jurisdiction to determine the amount of the overpayment, and to order that the amount of overpayment be refunded or credited to the taxpayer; however, the Board of Tax Appeals shall not order a refund or credit unless, as part of its decision, it determines that either the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:337.79, or that a claim for the refund or credit had been filed with the collector within that period.

Acts 2014, No. 640, §2, eff. June 12, 2014.
La. Rev. Stat. § 47:338.117 — LA Code / Code revised-statutes / Title 47 / Section 338.117
Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

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

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

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

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

Acts 1992, No. 930, §1, eff. July 9, 1992; Redesignated from R.S. 33:2737.55 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:60 — LA Code / Code revised-statutes / Title 47 / Section 60
Deductions from gross income; losses by individuals
Status: in_force

In computing the net income of an individual, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise:

(1) If incurred in trade or business; or

(2) If incurred in any transaction entered into for profit, though not connected with the trade or business; or

(3) Of property not connected with the trade or business, if the loss arises from fires, storms, shipwrecks, or other casualty or from theft. No loss shall be allowed as a deduction under this subsection if at the time of filing of the return such loss had been claimed as a deduction for estate tax purposes in the estate tax return.

The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.
La. Rev. Stat. § 47:490.14 — LA Code / Code revised-statutes / Title 47 / Section 490.14
Military honor license plates for veterans of the Korean War
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran or retired veteran of the armed forces of the United States who served in the Korean War. The 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 name of the appropriate branch of the armed service and the words "KOREAN WAR".

B. The license plates shall be issued in the same manner as other motor vehicle license plates. Retired members of the armed services of the United States applying for the plates shall present to the issuing official a copy of their active duty retirement orders or other proof of retirement from active service with one of the armed forces of the United States. Veterans of the armed services of the United States who are not retired shall present to the issuing official a copy of their discharge from active service with one of the armed forces of the United States. No fee shall be charged for military honor license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.

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

D. The secretary shall promulgate such rules and regulations as necessary to implement the provisions of this Section. Oversight review of the secretary's proposed rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.
La. Rev. Stat. § 47:2303 — LA Code / Code revised-statutes / Title 47 / Section 2303
Eligibility for use value assessment
Status: in_force

In order to be classified as bona fide agricultural, horticultural, marsh or timber land and assessed at its use value under the provisions of Article VII, Section 18(C) of the Louisiana Constitution of 1974, it must meet the definition of bona fide agricultural, horticultural, marsh or timber land as described in R.S. 47:2302 and, in the case of bona fide agricultural, horticultural, or timber land:

A. Be at least three acres in size, or have produced an average gross annual income of at least two thousand dollars in one or more of the designated classifications for the four preceding years, and

B. The landowner has signed an agreement that the land will be devoted to one or more of the designated uses as defined in R.S. 47:2302.

Added by Acts 1976, No. 702, §3, eff. Aug. 4, 1976. Amended by Acts 1979, No. 177, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:297.14 — LA Code / Code revised-statutes / Title 47 / Section 297.14
Pass-through entity exclusion
Status: in_force

A.(1) In computing Louisiana tax table income, an individual shall exclude net income or losses received from an entity of which the individual is a shareholder, partner, or member provided that the entity properly filed a Louisiana corporation income tax return pursuant to R.S. 47:287.732.2 that included the net income or loss.

(2) No exclusion shall be allowed for any amount that is attributable to income that, for any reason whatsoever, will not bear the tax due pursuant to R.S. 47:287.732.2.

B. A taxpayer whose federal individual income tax return is adjusted due to S corporation or partnership income or losses for which the taxpayer used this exclusion shall furnish a statement to the secretary, disclosing the nature and amounts of such adjustments within sixty days after the federal adjustments have been made and accepted by the taxpayer, provided that if the taxpayer does not receive a statement of the federal adjustments until after he accepts the adjustments, he shall have sixty days from the receipt of such statement within which to furnish the required statement to the collector. Paying the federal tax shown due or signing a consent to immediate assessment shall constitute an acceptance of the federal adjustments.

Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: See Acts 2019, No. 442, re: applicability.
La. Rev. Stat. § 47:338.206 — LA Code / Code revised-statutes / Title 47 / Section 338.206
Allen Parish; hotel occupancy tax; authorization
Status: in_force

A.(1)(a) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of Allen Parish may, in accordance with Subsection B of this Section, levy and collect a tax upon the paid occupancy of hotel rooms located within the parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy.

(b) The governing authority of the parish of Allen may, in accordance with Subsection B of this Section, levy and collect an additional tax upon the paid occupancy of hotel rooms located within the parish. Such tax shall be three percent of the rent or fee charged for such occupancy.

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

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

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

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

D.(1) Except as provided in Subsection C of this Section, the proceeds of the tax levied pursuant to Subparagraph (A)(1)(a) of this Section shall be used solely and exclusively to fund capital improvements within the parish.

(2) Except as provided in Subsection C of this Section, the proceeds of the tax levied pursuant to Subparagraph (A)(1)(b) of this Section shall be used as provided in this Paragraph. One-third of the proceeds shall be used for the maintenance and operation of the Allen Parish Airport, one-third of the proceeds shall be used for the maintenance and operation of the Allen Parish Courthouse, and one-third of the proceeds shall be allocated to the Allen Parish assessor to be used for the expenses of the Allen Parish assessor's office.

Acts 1998, No. 48, §1; Acts 2006, No. 359, §1, eff. July 1, 2006; Redesignated from R.S. 33:2740.42 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:474.1 — LA Code / Code revised-statutes / Title 47 / Section 474.1
In-transit plates
Status: in_force

Any dealer in motor vehicles, or trailers, or semitrailers, or other vehicles, may operate or move any such vehicle, or cause any such vehicle to be operated, or moved, upon the public roads, highways, and bridges without registering the vehicle and without attaching number plates to the vehicle, provided that the vehicle is being delivered to or from the dealer's place of business and provided that the dealer operating or moving or authorizing the operation or movement of the vehicle displays in plain sight upon the vehicle a placard which bears the name and address of the dealer and the words "IN TRANSIT".

Acts 1992, No. 631, §1, eff. July 2, 1992.
La. Rev. Stat. § 47:98 — LA Code / Code revised-statutes / Title 47 / Section 98
Definitions
Status: in_force

When used in this Chapter:

(1) "Taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Chapter. "Taxable year" includes, in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. The first tax as levied in this Chapter shall be for taxable years beginning after December 31, 1949, and shall be due in each case on the day next following the last day of each taxable year; and such tax shall be due annually thereafter, computed in each instance upon the net income of the calendar or fiscal year ended last preceding the date when the tax is due according to this Section. Due return and payment thereof shall be made as is elsewhere provided in this Chapter.

(2) "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. However, no fiscal year will be recognized unless, before its close, it was definitely established as an accounting period by the taxpayer, and the books of such taxpayer were kept in accordance therewith; and no accounting period shall be changed without the approval of the collector.

(3) "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter.
La. Rev. Stat. § 47:4302 — LA Code / Code revised-statutes / Title 47 / Section 4302
Contracts of exemption; renegotiation; violation; lists
Status: in_force

A. The Board of Commerce and Industry with approval of the governor may, pursuant to its rule, enter into contracts for periods not exceeding five years with businesses, that by rule, shall be defined in a manner consistent with those persons that are defined as an "employer" within the meaning of R.S. 51:2453(2)(f)(i) through (v) located in Louisiana under which such persons are granted exemption from the taxes imposed by this state as provided in R.S. 47:4305, upon the terms, conditions, and limitations specified in this Chapter and subject to such other terms, conditions, and limitations as the board, as established by rule or upon recommendation of the governor and Louisiana Economic Development, deems to be in the best interests of the state.

B.(1) Each contract of exemption entered into under authority of this Chapter may be renewed for periods of up to five years, provided that the total number of years of exemption shall not exceed fifteen years unless otherwise provided in R.S. 47:3204(B)(1)(c).

(2) No contracts shall be entered into and no existing contracts may be renewed pursuant to the provisions of this Section after June 30, 2025.

C. Upon violation of any of the terms and conditions of the contract under which exemptions are granted, the Board of Commerce and Industry, with approval of the governor, shall give notice thereof in writing, and unless the violation is corrected within ninety days, any remaining portion of the exemption from taxation granted under any contract entered into under this Chapter may be terminated.

D.(1) All exemptions from taxation granted under contracts entered into under authority of this Chapter shall be listed, together with the amount of the exemptions, by the board and a copy of each such listing shall be submitted to the agencies of the state which collect the taxes from which such exemptions have been granted. Each such collecting agency shall make and maintain a list of all such exemptions in effect. Whenever any exemption, or any part thereof, ceases by reason of a violation of the terms of the contract under which it was granted, or for any other cause, the board shall notify the collecting agencies.

(2) If the collecting agencies receive notice that the exemption, or any part thereof, has ceased by reason of a violation of the terms of the contract under which it was granted after the establishment has already received the exemption, then the amount exempted for the year in which the violation occurred, and for each year thereafter in which the violation is not remedied shall be considered a tax due as of December thirty-first of the year in which the violation occurred, and for each year thereafter in which an exemption is used and the violation is not remedied and it shall be collected by the collecting agencies in the same manner and subject to the same provisions for the collection of other tax debts.

Added by Acts 1982, No. 773, §1; Acts 2002, No. 36, §1, eff. June 25, 2002; Acts 2005, No. 403, §1; Acts 2007, No. 389, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:463.81 — LA Code / Code revised-statutes / Title 47 / Section 463.81
Special prestige license plates; Fraternal Order of Police
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for the Fraternal Order of Police when the department has received a minimum of one hundred applications for such plate. The license plate shall be issued to passenger cars, pickup trucks, vans, recreational vehicles, and motorcycles.

B. Each applicant for the special prestige license plate, along with his application and any renewal thereof, shall submit a certificate of good standing as a member of the Fraternal Order of Police.

C. The fee for the plate shall be twenty-five dollars which shall be assessed every two years in addition to the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.

D. The department shall collect the twenty-five-dollar application and renewal fee for each prestige license plate and forward it to the Louisiana Fraternal Order of Police Foundation. The monies shall be used solely for programs supported by the Louisiana Fraternal Order of Police Foundation.

E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section, including but not limited to the design and color of the plate.

Acts 2000, 1st Ex. Sess., No. 85, §1; Acts 2010, No. 43, §1.
La. Rev. Stat. § 47:338.221 — LA Code / Code revised-statutes / Title 47 / Section 338.221
City of New Orleans; short-term rental occupancy tax
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of New Orleans may levy and collect a tax upon the paid occupancy of short-term rentals located within the city. The occupancy tax shall not exceed six and three-quarters percent of the rent or fee charged for such occupancy.

(2) The term "short-term rentals" as used in this Section shall mean and include the rental of all or any portion of a residential dwelling unit for dwelling, lodging, or sleeping purposes to one party with a duration of occupancy of less than thirty consecutive days. Hotels, motels, bed and breakfasts, and other land uses explicitly defined and regulated separately from short-term rentals are not considered to be short-term rentals.

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

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

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

D. Except as provided in Subsection C of this Section, the proceeds of the tax shall be distributed as follows:

(1) An amount equal to twenty-five percent of the proceeds shall be allocated, pursuant to a cooperative endeavor agreement, to New Orleans & Company to be used to promote tourism in the city.

(2) An amount equal to seventy-five percent of the proceeds shall be dedicated to the infrastructure fund of the city.

E. If a party rents a short-term rental that is located in the city of New Orleans through an online platform, the online platform shall provide the party with a line by line itemization of all assessments, fees, and taxes owed by such party. The online platform shall provide such information on its website and on the final bill issued to the party who rented the short-term rental.

Acts 2019, No. 169, §1, eff. July 1, 2019; Acts 2025, No. 387, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:8014 — LA Code / Code revised-statutes / Title 47 / Section 8014
Subsidiary corporations; creation; purposes; powers; compensation of members
Status: in_force

A. Subject to the provisions of R.S. 47:8026, a corporation may exercise its powers and functions through one or more subsidiary corporations. The corporation by resolution duly adopted by two-thirds vote of the board of directors may authorize any of its directors or officers to organize one or more wholly owned subsidiary corporations. Such resolution shall prescribe the purposes for which such subsidiary corporation or corporations shall be formed.

B.(1) Upon the determination by the board of directors that it is necessary or convenient in connection with the purposes of this Chapter, a corporation may organize one or more subsidiary corporations for the purpose of undertaking Title VII activities. Any such subsidiary corporation shall be authorized to apply for such federal guarantees or other assistance as are authorized by Title VII, and to accept such guarantees and other assistance and to perform such acts as may be required in connection therewith including entering into any contracts or project agreements.

(2) One or more subsidiary corporations may be organized for the purpose of undertaking in a tax incremental development area the development of any real estate designated for residential, commercial, industrial, institutional, recreational or other use, including the construction, reconstruction, improvement, preservation, alteration, rehabilitation, enlargement, operation and maintenance of any residential, commercial, industrial, institutional, recreational or other structure, appurtenances and facilities necessary or convenient in connection with the purposes of this Chapter.

C. A corporation, in order to carry out the purposes of this Chapter, may transfer to any subsidiary corporation any monies and any real or personal or mixed property. Each such subsidiary corporation shall have all the power, authority, privileges, immunities, tax exemptions, and other exemptions enjoyed by the corporation and shall be subject to the same restrictions as are applicable to the corporation, particularly those which are required under R.S. 38:2211 et seq. of the Louisiana Revised Statutes.

D. Officers and directors of any subsidiary corporation authorized hereby shall receive such compensation as the board of directors of its parent corporation may determine, provided, however, that no officer or director of such parent corporation or public official or full-time employees of the state or the parish or municipality shall receive any compensation, either direct or indirect, other than reimbursement for actual and necessary expenses incurred in the performance of his duties, by reason of his serving as a member, director or trustee of any subsidiary corporation.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:322.27 — LA Code / Code revised-statutes / Title 47 / Section 322.27
Disposition of certain collections in East 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 East Feliciana Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the East Feliciana Tourist Commission Fund as provided in and subject to R.S. 47:302.47.

Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.702 — LA Code / Code revised-statutes / Title 47 / Section 287.702
Effect of Election Out of Federal Partnership Provisions
Status: in_force

A. An election made pursuant to I.R.C. (26 USC) Section 761 to exclude an unincorporated organization from the application of all or part of Subchapter K of the Internal Revenue Code shall be binding upon the members of the unincorporated organization for purposes of computing the tax imposed by this Part. Whenever such an election is made, the unincorporated organization making the election shall not be treated as a partnership for purposes of this Part.

B. Under no circumstances shall income from an unincorporated organization that has made the I.R.C. Section 761 election be treated as "income from partnerships" for purposes of this Part; rather, it shall be treated by a member of the unincorporated organization as income from the underlying property as co-owner of the property. The share of each item of income, gain, loss, deduction, or credit, realized or incurred by a member of such unincorporated organization that has made the I.R.C. Section 761 election shall be treated as follows:

(1) The member shall be treated as directly realizing the member's share of items of gross income attributable to the unincorporated organization.

(2) The member shall be treated as directly incurring the member's share of items of expense attributable to the unincorporated organization.

(3) The member shall be treated as directly accruing items of credit attributable to the unincorporated organization.

(4) The member shall treat the member's interest in each asset of the unincorporated organization as owned directly by the member.

(5) The member shall treat the member's share of each liability as incurred directly by the member.

Acts 2005, No. 351, §1, eff. for all taxable periods beginning after Dec. 31. 2004.
La. Rev. Stat. § 47:140 — LA Code / Code revised-statutes / Title 47 / Section 140
Unadjusted basis; in general
Status: in_force

The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.
La. Rev. Stat. § 47:338.25 — LA Code / Code revised-statutes / Title 47 / Section 338.25
Imposition of tax; election
Status: in_force

The sales tax authorized by R.S. 47:338.1 shall be imposed by an ordinance of the governing body 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 municipality, all as presently defined in R.S. 47:301 through 317, provided however that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such a tax shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.

Amended by Acts 1951, 1st Ex.Sess., No. 16, §1; Redesignated from R.S. 33:2712 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.759 — LA Code / Code revised-statutes / Title 47 / Section 287.759
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:299.20 — LA Code / Code revised-statutes / Title 47 / Section 299.20
Fees from offset claims
Status: in_force

Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the agency.

Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001.
La. Rev. Stat. § 47:216 — LA Code / Code revised-statutes / Title 47 / Section 216
Payments to a retiring partner or a deceased partner's successor in interest
Status: in_force

A. Payments considered as distributive share or guaranteed payment. Payments made in liquidation of the interest of a retiring partner or a deceased partner shall, except as provided in Subsection B of this Section, be considered:

(1) as a distributive share to the recipient of partnership income if the amount thereof is determined with regard to the income of the partnership, or

(2) as a guaranteed payment described in R.S. 47:207 C if the amount thereof is determined without regard to the income of the partnership.

B. Payments for interest in partnership.

(1) General rule. Payments made in liquidation of the interest of a retiring partner or a deceased partner shall, to the extent such payments (other than payments described in Subsection B(2) of this Section) are determined, under the regulations prescribed by the collector, to be made in exchange for the interest of such partner in partnership property, be considered as a distribution by the partnership and not as a distributive share or guaranteed payment under Subsection A of this Section.

(2) Special rules. For purposes of this Subsection, payments in exchange for an interest in partnership property shall not include amounts paid for good will of the partnership, except to the extent that the partnership agreement provides for a payment with respect to good will.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:120.32 — LA Code / Code revised-statutes / Title 47 / Section 120.32
Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund
Status: in_force

A.(1) For tax years beginning on and after January 1, 2009, every individual that files an individual income tax return is authorized to do any of the following:

(a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.

(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.

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

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

B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donation to the state treasurer for deposit directly into the Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.

C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.

Acts 2008, No. 123, §1, eff. June 6, 2008; Acts 2024, No. 341, §1, eff. May 28, 2024.
La. Rev. Stat. § 47:91 — LA Code / Code revised-statutes / Title 47 / Section 91
Period for computation of taxable income
Status: in_force

A. Computation of taxable income. Taxable income shall be computed on the basis of the taxpayer's taxable year.

B. Taxable year. For purposes of this chapter, the term "taxable year" means:

(1) the taxpayer's annual accounting period, if it is a calendar year or a fiscal year;

(2) the calendar year, if sub-section G applies; or

(3) the period for which the return is made, if a return is made for a period of less then 12 months.

C. Annual accounting period. For purposes of this chapter, the term "annual accounting period" means the annual period on the basis of which the taxpayer regularly computes his income in keeping his books.

D. Calendar year. For purposes of this chapter, the term "calendar year" means a period of 12 months ending on December 31.

E. Fiscal year. For purposes of this chapter, the term "fiscal year" means a period of 12 months ending on the last day of any month other than December. In the case of any taxpayer who has made the election provided by sub-section F, the term means the annual period (varying from 52 to 53 weeks so elected).

F. Election of year consisting of 52-53 weeks.

(1) General rule. A taxpayer who, in keeping his books, regularly computes his income on the basis of an annual period which varies from 52 to 53 weeks and ends always on the same day of the week and ends always:

(a) on whatever date such same day of the week last occurs in a calendar month, or

(b) on whatever date such same day of the week falls which is nearest to the last day of a calendar month, may, in accordance with the regulations prescribed under sub-section F(3) of this section elect to compute his taxable income for purposes of this chapter on the basis of such annual period. This paragraph shall apply to taxable years ending after the date of the enactment of this chapter.

(2) Special rules for 52-53 week year.

(a) Effective dates. In any case in which the effective date or the applicability of any provision of this chapter is expressed in terms of taxable years beginning or ending with reference to a specified date which is the first or last day of a month, a taxable year described in sub-section F(1) of this section shall be treated:

(i) as beginning with the first day of the calendar month beginning nearest to the first day of such taxable year, or

(ii) as ending with the last day of the calendar month ending nearest to the last day of such taxable year, as the case may be.

(b) Change in accounting period. In the case of a change from or to a taxable year described in sub-section F(1) of this section:

(i) if such change results in a short period of less than 7 days, such short period shall, for purposes of this chapter, be added to and deemed a part of the following taxable year; and

(ii) if such change results in a short period to which sub-section B of R.S. 47:97 applies, the taxable income for such short period shall be placed on an annual basis for purposes of such sub-section by multiplying such income by 365 and dividing the result by the number of days in the short period. A tax shall then be determined on the annual basis, and the tax for the short period shall be that portion of the tax computed on the annual basis which bears a ratio to the tax computed on the annual basis as the number of days in the short period is to 365 days.

(3) Regulations. The collector shall prescribe such regulations as he deems necessary for the application of this sub-section.

G. No books kept; no accounting period. Except as provided in R.S. 47:97 (relating to returns for periods of less than 12 months), the taxpayer's taxable year shall be the calendar year if:

(1) the taxpayer keeps no books;

(2) the taxpayer does not have an annual accounting period; or

(3) the taxpayer has an annual accounting period, but such period does not qualify as a fiscal year.

Amended by Acts 1958, No. 242, §6.
La. Rev. Stat. § 47:302.10 — LA Code / Code revised-statutes / Title 47 / Section 302.10
Disposition of certain collections in Natchitoches Parish
Status: in_force

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

B. Fifty percent of the avails of the tax as provided in Subsection A shall be deposited into a special fund which is hereby created in the state treasury and designated as the "Natchitoches Parish Visitor Enterprise Fund". The monies in the "Natchitoches 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 into the state general fund. Monies in the fund shall be available for use by the Natchitoches Parish Tourism Commission to be used for tourism development purposes.

C. Fifty percent of the avails of the tax as provided for in Subsection A of this Section shall be deposited into a special fund which is hereby created in the state treasury and designated as the "Natchitoches Historic District Development Fund". The monies in the Natchitoches Historic District Development 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 into the state general fund. Monies in the fund shall be available exclusively for use by the Natchitoches Historic District Development Commission, hereinafter "commission", which is created by R.S. 25:791. Such monies shall be used solely by the commission for the planning and development of the Natchitoches Historic District in the downtown area of the city of Natchitoches, as provided in R.S. 25:791, and for the administration and operation of the commission.

Acts 1993, No. 407, §1, eff. for taxable periods beginning on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:120.71 — LA Code / Code revised-statutes / Title 47 / Section 120.71
Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Pet Overpopulation Advisory Council in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current-year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. Upon receipt of any taxpayer's current-year income tax return upon which the designation of a donation has been made, the secretary shall, after having deducted the donation from the amount to be refunded, remit the donation for deposit directly into the Louisiana Animal Welfare Escrow Account within the state treasury no more than one hundred twenty days from the due date of the return.

Acts 2003, No. 111, §1, eff. for taxable years on or after Jan. 1, 2004; Acts 2004, No. 74, §2; Acts 2017, No. 422, §2; Acts 2019, No. 404, §9, eff. July 1, 2020.
La. Rev. Stat. § 47:463.235 — LA Code / Code revised-statutes / Title 47 / Section 463.235
Special prestige license plate; "Leesville High School Alumni"
Status: in_force

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

B. The secretary shall work in conjunction with the Alumni Association Executive Board, to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Leesville High School Alumni".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to Leesville High School Alumni Association. The monies received from the royalty fees shall be used to provide scholarships.

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

Acts 2024, No. 439, §1.
La. Rev. Stat. § 47:287.67 — LA Code / Code revised-statutes / Title 47 / Section 287.67
Louisiana net income defined
Status: in_force

"Louisiana net income" means net income which is earned within or derived from sources within the state of Louisiana.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:463.126 — LA Code / Code revised-statutes / Title 47 / Section 463.126
Special prestige license plates; Louisiana State University National Champions
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Louisiana State University National Champions plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Louisiana State University. The institution shall be prohibited from requesting any change to the design or color of the license plate within a five-year period after the date of acceptance of a specific color and design.

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

C. A one-time royalty fee of twenty-five dollars for use of Louisiana State University National Champions design shall be collected by the department and shall be forwarded to the institution for each license issued as provided for in this Section. The department shall also collect the standard motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.

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

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

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

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

Acts 2004, No. 245, §1.
La. Rev. Stat. § 47:490.19 — LA Code / Code revised-statutes / Title 47 / Section 490.19
Military honor license plates; U.S. Army Airborne
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the U.S. Army Airborne plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall design the plates, which shall bear the Parachutist Badge, Senior Parachutist Badge, or Master Parachutist Badge, as appropriate for the applicant, centered on the left side of the plate and the words "U.S. Army Airborne" centered on the bottom of the plate under the license plate number.

C. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who has satisfactorily completed the prescribed proficiency tests while assigned or attached to an airborne unit or the Airborne Department of the U.S. Army Infantry School or who has participated in at least one combat parachute jump.

D. For any applicant issued orders authorizing him to wear the "Special Forces Tab" pursuant to Army Regulation 600-8-22, the likeness of the "Special Forces Tab" shall be displayed above the appropriate parachutist badge.

E. For any applicant issued orders authorizing him to wear the "Ranger Tab" pursuant to Army Regulation 600-8-22, the likeness of the "Ranger Tab" shall be displayed above the appropriate parachutist badge.

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

Acts 2007, No. 434, §1; Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2008, No. 589, §1; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:2246 — LA Code / Code revised-statutes / Title 47 / Section 2246
Right to sell a tax lien held by a political subdivision
Status: in_force

On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political subdivision. A person who purchases a tax lien pursuant to this Section shall have the same rights as any other tax lien certificate holder pursuant to this Chapter.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:120.40 — LA Code / Code revised-statutes / Title 47 / Section 120.40
Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Louisiana Operation Game Thief, Incorporated, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Operation Game Thief, Incorporated, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to Louisiana Operation Game Thief, Incorporated, at least every three months.

Acts 1995, No. 357, §1; Acts 1997, No. 652, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:309 — LA Code / Code revised-statutes / Title 47 / Section 309
Dealers required to keep records
Status: in_force

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

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

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

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

Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1988, No. 45, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:818.32 — LA Code / Code revised-statutes / Title 47 / Section 818.32
Returns required of aviation fuel dealers
Status: in_force

A. The return of each aviation fuel dealer shall contain the following information and any other information required by the secretary:

(1) The number of net gallons of aviation fuel received from all sources by the dealer during the reporting period, sorted by product code, seller, point of origin, carrier, and receipt date.

(2) The number of net gallons exported during the reporting period.

(3) The number of net gallons sold for use in aircraft during the reporting period in transactions sorted by product code and purchaser.

B. The return shall be filed for each calendar quarter and shall be due the twenty-fifth day of the month following the end of the reporting period.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:46 — LA Code / Code revised-statutes / Title 47 / Section 46
Exclusion from gross income; compensation for injuries or sickness
Status: in_force

Gross income does not include:

(1) amounts received under workers' compensation acts as compensation for personal injuries or sickness;

(2) the amounts of any damages received (whether by suit or agreement) on account of personal injuries or sickness;

(3) amounts received through accident or health insurance for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (a) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (b) are paid by the employer); and

(4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the coast and geodetic survey or the public health service.

Amended by Acts 1958, No. 242, §3.
La. Rev. Stat. § 47:332.13 — LA Code / Code revised-statutes / Title 47 / Section 332.13
Disposition of certain collections in St. Tammany Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under R.S. 47:331(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 the St. Tammany Parish Fund as provided in and subject to R.S. 47:302.26.

Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:332.3 — LA Code / Code revised-statutes / Title 47 / Section 332.3
Disposition of certain collections in Vernon Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Vernon under the provisions of R.S. 47:331(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 the "Vernon Parish Legislative Community Improvement Fund" as provided in R.S. 47:302.5 and the distribution and use of such money shall be subject to the provisions of that Section.

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 854, §1, eff. July 1, 1995; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:120.391 — LA Code / Code revised-statutes / Title 47 / Section 120.391
Income tax checkoff; donation for Holden's Hope
Status: in_force

For tax years beginning on and after January 1, 2023, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Holden's Hope, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Holden's Hope in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Section shall be invalid for lack of an authentic act.

Acts 2023, No. 239, §1.
La. Rev. Stat. § 47:338.37 — LA Code / Code revised-statutes / Title 47 / Section 338.37
Discontinuance or decrease of tax prohibited
Status: in_force

When any bonds shall have been issued hereunder, neither the Legislature of Louisiana nor the municipality may discontinue or decrease the tax or permit same to be discontinued or decreased in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the governing authority, 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 and of R.S. 47:338.30 through 338.47.

Acts 1962, No. 300, §8; Redesignated from R.S. 33:2717.8 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.83 — LA Code / Code revised-statutes / Title 47 / Section 337.83
Criminal penalty for evasion of tax
Status: in_force

Any person who willfully fails to file any return or report required to be filed by the provisions of this Chapter, or who willfully files or causes to be filed, with the collector, any false or fraudulent return, report or statement, or who willfully aids or abets another in the filing with the collector of any false or fraudulent return, report or statement, with the intent to defraud the taxing authority or evade the payment of any tax, fee, penalty or interest, or any part thereof, shall be fined not more than one thousand dollars or imprisoned for not more than one year, or both.

Acts 2003, No. 73, §1, eff. July 1, 2003.