La. Rev. Stat. § 47:463.140 — LA Code / Code revised-statutes / Title 47 / Section 463.140
Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM
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 Grand Lodge of the state of Louisiana, F&AM, hereinafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

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

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

D. The annual royalty fee shall be collected by the department and forwarded to the organization. The monies received from the royalty fees shall be used solely for the contribution to charities.

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

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

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

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

Acts 2009, No. 293, §1.
La. Rev. Stat. § 47:463.133 — LA Code / Code revised-statutes / Title 47 / Section 463.133
Special prestige license plates; Louisiana largemouth bass
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 largemouth bass plate provided there is a minimum of one thousand applicants for the plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, boat trailers, and recreational vehicles. The plate shall be of a color and design selected by the Department of Wildlife and Fisheries, provided that it is in compliance with R.S. 47:463(A)(3) and shall bear a logo with a picture of a largemouth bass.

B. The charge for this special license plate shall be twenty-six dollars, which shall be assessed every two years, and shall be in addition to the regular fee charged under the provisions of R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.

C. The monies received from the additional twenty-six-dollar fee shall be annually disbursed to the Louisiana Wildlife and Fisheries Foundation and used solely for the production and stocking of Florida bass.

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

Acts 2006, No. 405, §1.
La. Rev. Stat. § 47:337.16.2 — LA Code / Code revised-statutes / Title 47 / Section 337.16.2
Contents of agreement for collection of taxes; termination date
Status: in_force

The agreement entered into pursuant to R.S. 47:337.16.1 shall provide an effective date and may contain a termination date and any other provisions that the parties deem necessary to carry out the purposes of R.S. 47:337.16 through 337.16.6. If the agreement does not contain a termination date either party may terminate it by giving six months' notice in writing to the other party, or it may be terminated at any time by the mutual consent of both parties. Nothing in this Section shall be construed so as to prohibit the parties from extending the agreement from time to time if they so desire.

Acts 1950, 2nd Ex.Sess., No. 11, §2; Redesignated from R.S. 33:2748 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:804 — LA Code / Code revised-statutes / Title 47 / Section 804
Separate storage tanks for taxable special fuels and for tax-free storage
Status: in_force

A. All users, dealers, and suppliers of special fuels who maintain their own storage tanks in this state except users of liquefied petroleum gas or compressed natural gas as fuel, are required to have a separate storage tank for taxable special fuels, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "Tax-Paid Fuels" in letters not less than five inches high. Suppliers are required to collect the tax on all special fuels delivered into such tanks.

B. All suppliers, dealers, and users who have facilities for storing special fuels other than liquefied petroleum gas or compressed natural gas not intended for motor vehicle use and which facilities are suitable to fuel motor vehicles using special fuels other than liquefied petroleum gas or compressed natural gas, shall mark such storage facilities with the words "Dyed Fuel - Not for Motor Vehicle Use" in letters not less than five inches high, and suppliers may deliver into such storage without collecting the tax levied hereunder. If such tanks are not provided then all special fuels delivered by suppliers into storage tanks suitable for fueling motor vehicles become taxable.

C. Any special fuel other than liquefied petroleum gas or compressed natural gas which is not intended for motor vehicle use and is stored in separate facilities as provided in Subsection B of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 U.S.C. 4082.

Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996.
La. Rev. Stat. § 47:832 — LA Code / Code revised-statutes / Title 47 / Section 832
Disposition of collections
Status: in_force

All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.

Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.
La. Rev. Stat. § 47:338.166 — LA Code / Code revised-statutes / Title 47 / Section 338.166
Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
Status: in_force

A. In order to provide additional funds for the operation of the governmental affairs of the parish of Avoyelles, the police jury of Avoyelles Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent, in addition to the actual sales and use tax in effect on January 1, 1981, within the parish of Avoyelles, including the municipalities therein, as hereinafter set forth.

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

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

D. This tax shall be in addition to all other taxes, including any municipal sales taxes, and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Avoyelles Parish Police Jury in the ordinance or resolution imposing said tax.

E. Such tax shall be levied for a period not in excess of five years from the date of imposition of the tax as determined by the governing authority and may be renewed in subsequent elections.

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

Added by Acts 1981, No. 457, §1, eff. July 18, 1981; Redesignated from R.S. 33:2738.58 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:120.34 — LA Code / Code revised-statutes / Title 47 / Section 120.34
Legislative intent; declaration of purpose and policy
Status: in_force

It is the intent of the legislature to protect the health, safety, and well-being of the children of the state. The legislature declares that the children of the state are its single greatest resource and that these children require the utmost protection to guard their future and the future of the state. It is in the public interest to protect our children from child abuse and neglect.

Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 2021, No. 114, §18, eff. July 1, 2022 .
La. Rev. Stat. § 47:188 — LA Code / Code revised-statutes / Title 47 / Section 188
Imposition of tax on real estate investment trusts; computation
Status: in_force

The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.

Added by Acts 1962, No. 315, §2. Amended by Acts 1972, No. 729, §2.
La. Rev. Stat. § 47:1854 — LA Code / Code revised-statutes / Title 47 / Section 1854
Assessment
Status: in_force

All public service properties shall be assessed for taxation in accordance with the provisions of the Louisiana Constitution of 1974. Land shall be assessed at ten percent of fair market value; electric cooperative properties shall be assessed at fifteen percent of fair market value; and all other properties shall be assessed at twenty-five percent of fair market value.

Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §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. § 47:338.122 — LA Code / Code revised-statutes / Title 47 / Section 338.122
Ouachita Parish School Board; authority to levy additional sales and use tax
Status: in_force

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

B. In accordance with the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.

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

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

Acts 1995, No. 3, §1, eff. May 17, 1995; Redesignated from R.S. 33:2737.60 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:461 — LA Code / Code revised-statutes / Title 47 / Section 461
General
Status: in_force

There shall be paid to the commissioner, for the registration and licensing by the State of Louisiana of all vehicles and motor vehicles, an annual registration license fee or tax according to the classifications and rates hereinafter set forth.

{{NOTE: SEE ACTS 1987, NO. 759.}}
La. Rev. Stat. § 47:337.16.5 — LA Code / Code revised-statutes / Title 47 / Section 337.16.5
Collector to be furnished copies of ordinances and regulations
Status: in_force

In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the mayor of the city of New Orleans shall furnish to the collector of revenue at a time specified in the agreement a certified copy of each of the ordinances to be enforced by the collector together with certified copies of all rules and regulations promulgated thereunder. Copies of all subsequent ordinances and regulations, or amendments, shall be furnished to the collector by the mayor within five days after adoption.

Acts 1950, 2nd Ex.Sess., No. 11, §5; Redesignated from R.S. 33:2751 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.66 — LA Code / Code revised-statutes / Title 47 / Section 338.66
Sales and use taxes of political subdivisions; authorized use after election
Status: in_force

In those instances where a political subdivision has obtained the approval of a majority of the electors of that political subdivision voting at an election to levy sales and use taxes with the proceeds thereof dedicated to specific lawful purposes, but where the use and expenditure of such proceeds were made contingent upon the receipt of federal or state monies to match such use or expenditure in the proposition approved by said electors, the political subdivision is hereby authorized to use and expend such proceeds for those purposes approved by said electors without any requirement that such federal or state monies be available to match such use or expenditure. Any prior expenditures of such proceeds for purposes approved by said electors which was made without having been matched with federal or state monies and the funding thereof into bonds for such purposes are hereby ratified and approved.

Acts 1989, No. 281, §1, eff. June 27, 1989; Redesignated from R.S. 33:2722.1 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1518 — LA Code / Code revised-statutes / Title 47 / Section 1518
Authority to require whole-dollar reporting on tax returns
Status: in_force

A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars.

B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications.

Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:305.45 — LA Code / Code revised-statutes / Title 47 / Section 305.45
Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
Status: in_force

A. The sales, use, and lease tax imposed by the state of Louisiana under the provisions of R.S. 47:302(A) and (B), R.S. 47:321(A) and (B) and R.S. 47:331 shall not apply to:

(1) Hourly, daily, or periodic mileage or other charges referred to as "per diem or car hire" on freight cars and other rolling stock when such charges are paid by reason of the presence of freight cars and other rolling stock owned by another on the tracks of the taxpayer;

(2) Piggy-back trailers or containers when brought into or operated as piggy-back trailers or containers in this state; and

(3) Rolling stock, such as engines, switch engines, freight cars, and machinery owned, operated, or leased by a railroad or any other person, firm, or corporation.

B. The exemptions from the state sales, use, and lease tax provided in this Section shall be applicable to any sales, use, and lease tax levied by any local government subdivision or school board.

Acts 1986, No. 476, §1, eff. July 1, 1986. H.C.R. No. 55, 1986 R.S.
La. Rev. Stat. § 47:332.21 — LA Code / Code revised-statutes / Title 47 / Section 332.21
Disposition of certain collections in Avoyelles 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 Avoyelles 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 Avoyelles Parish Visitor Enterprise Fund. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.6.

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:2306 — LA Code / Code revised-statutes / Title 47 / Section 2306
Penalties
Status: in_force

A. In the event that the landowner obtains a use value assessment by means of false certifications on his application, or fails to timely notify the assessor of loss of eligibility for use value assessment as required by Section 5(A) of this Act,* he shall be liable for a penalty equal to five times the difference between the tax under a market value assessment and the tax under a use value assessment for the tax years in which the use value assessment was attributable to the false certifications or failure to timely notify the assessor of loss of eligibility.

B. The tax collector in each parish upon notification by the assessor of a taxpayer's liability for penalty as provided in Section 6(A) above, shall have the authority and the responsibility for collecting the penalties provided for in this Section, and shall disburse said penalties, pro rata, to the same authorities as taxes for current year are disbursed.

Added by Acts 1976, No. 702, §6, 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.

*R.S. 47:2305.
La. Rev. Stat. § 47:305.72 — LA Code / Code revised-statutes / Title 47 / Section 305.72
Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities
Status: in_force

A. The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with the state shall apply to the purchase of a motor vehicle by an individual that has been or will be modified for operation by, or for the transportation of, a person who is permanently orthopedically disabled at the time of purchase, and which is primarily driven by or used for the transportation of such person. However, the purchaser of the motor vehicle shall be eligible for a rebate of state sales and use taxes paid in accordance with the provisions of this Section. The rebate authorized pursuant to the provisions of this Section shall apply to purchases made by an individual or entity on behalf of an individual including purchases made by a curator, estate, trust, or tutor. The modifications shall be made in accordance with a prescription or letter issued for the person by a physician, a licensed chiropractor, or a driver rehabilitation specialist licensed by the state.

(1) For purposes of this Section, the term "motor vehicle" shall not include vehicles purchased for resale or lease, or vehicles used for non-personal, business, or commercial purposes, including ambulances, travel trailers, or other vehicles not designed to transport people.

(2) For purposes of this Section, the term "orthopedically disabled" shall mean a person who has permanent, limited movement of body extremities and loss of physical functions. The physical impairment shall be of such a nature that the person is either unable to operate or be transported in a reasonable manner in a motor vehicle that has not been specially modified.

B.(1) Modifications of a vehicle for operation by a person with an orthopedic disability shall include but not be limited to altering the conventional brake, acceleration, or steering systems to facilitate the operation of the vehicle by a person with an orthopedic disability, and the installation of items such as a wheelchair lift, hoist, or attached ramp to allow a person with an orthopedic disability to enter the motor vehicle.

(2) Modifications of a vehicle for the purpose of transporting a person with an orthopedic disability shall include installation of items such as a wheelchair lift, hoist, attached ramp, wheelchair hold-down clamps, or special seat restraints other than conventional seat belts to allow for the transportation of a person with an orthopedic disability in a reasonable manner.

C. For purchases eligible for a rebate provided for in this Section made on or after January 1, 2025, the purchaser shall also be eligible for a rebate of sales and use taxes imposed by political subdivisions.

D.(1) The rebate authorized by this Section shall entitle the purchaser to a rebate of the sales and use tax paid on the vehicle which may be claimed only after the vehicle modifications have been completed.

(2) A purchaser who requests a rebate shall submit the prescription requiring the vehicle modifications for which a rebate is requested or a letter from a physician, chiropractor, or driver rehabilitation specialist describing the orthopedic disability which requires the vehicle modifications. The secretary of the Department of Revenue and the local taxing authority may additionally require a rebate applicant to provide documentation evidencing the purchase and modification of the vehicle. At the request of the Louisiana Department of Revenue or a local taxing authority, the Department of Health shall review and provide guidance as to any rebate claimed.

E.(1) To claim the rebate of state sales and use tax, the purchaser shall request a rebate in the form and manner prescribed by rule promulgated by the secretary of the Department of Revenue. The secretary shall pay rebates of state sales and use tax from the taxes collected pursuant to this Chapter.

(2) The secretary of the Department of Revenue may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including rules to provide for the form and manner for claiming a rebate.

F. Requests for the rebate of local sales and use taxes pursuant to the provisions of this Section shall be processed by the appropriate local taxing authority. A purchaser shall claim a local rebate using the form and in the manner required by the local taxing authority. The Louisiana Uniform Local Sales Tax Board may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.

Acts 2019, No. 419, §1, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: Acts 2019, No. 419, shall be known as the Angela Downs Act.
La. Rev. Stat. § 47:8011 — LA Code / Code revised-statutes / Title 47 / Section 8011
Tax increment trust fund; mandatory contributions
Status: in_force

A.(1) There shall be established by and for the benefit of each tax increment development corporation created under R.S. 47:8004 a tax increment trust fund. Funds allocated to and deposited into this fund shall be made available to the corporation as security to finance or refinance any tax increment development the corporation undertakes pursuant to the approved tax increment development plan.

(2) No tax increment development corporation may receive, expend, commit to expend, or pledge an interest in its right to receive any increment revenues pursuant to this Section unless and until:

(a) It has submitted to the governing body a complete description of the project which it proposes to undertake which description must specify the maximum indebtedness it may incur in connection with undertaking the project that is to be secured in whole or in part by increment revenues;

(b) Either the governing body or the governing body and one or more of the other taxing districts within the governmental subdivision have by ordinance or resolution provided for the funding of the tax increment trust fund by agreeing to dedicate the increment revenues to facilitate the corporation's undertaking the proposed project; and

(c) An estimate of the amount of increment revenues which will accrue from the tax increment development has been prepared by the corporation, showing that such increment revenues will be sufficient in amount to pay the costs of and/or debt secure on any indebtedness issued to pay the cost of such development. The appraisal committee, or its successor in function, of the Louisiana Real Estate Commission shall or shall be appointed as appraiser to certify that the appraisal practices constituting the basis for such projection of incremental revenues comply with all applicable appraisal standards and procedures.

(d) Repealed by Acts 1999, No. 283, §2.

B. The dedication and contribution of the increment revenues shall not impair existing obligations of any taxing district and shall not include tax revenues of a taxing district previously dedicated to any debt service or the contribution of which would violate the Constitution of Louisiana.

C. Upon the adoption of the ordinance or resolution and the favorable vote of a majority of the electors as provided in Subsection A above, each taxing district which has adopted such ordinance or resolution, as defined herein, shall annually contribute to the tax increment trust fund all increment revenues, less and except those amounts which are to be excluded as provided in Subsection B above, up to its proportional share of the maximum dollar amount needed by the corporation to satisfy obligations or indebtedness incurred for a project or projects theretofore approved that is secured by increment revenues. The proportional amount of each taxing district shall be its share of the amount required by the corporation multiplied by a fraction, the numerator of which is such taxing district's increment revenues and the denominator of which is the total increment revenues of all such taxing districts.

D. While any bond indebtedness of the corporation remains outstanding no taxing district shall reduce its millage if such reduction would result in a diminution of its obligations to make contributions of increment revenues, the dedication and contribution of which were theretofore approved by the local governing body and voted on favorably by a majority of the qualified electors of the local governmental subdivision.

E.(1) Except for the purpose of funding the trust fund pursuant to Subsection F, of this Section upon the adoption of an ordinance providing for funding of the tax increment trust fund and the favorable vote of the majority of its electors as herein provided, each taxing district shall, by January first of each year, appropriate and pay to such fund for so long as any indebtedness secured by the pledge of increment revenues is outstanding, but not to exceed thirty years, a sum which is no less than the amounts required pursuant to Subsections B and C of this Section. If the tax increment development plan is amended or modified pursuant to R.S. 47:8013(D) each such taxing district shall make such annual appropriation for a period not to exceed thirty years after the date the governing body amends the plan but not more than amounts previously approved pursuant to Subsections B and C herein.

(2) Any taxing district which does not pay the amounts required pursuant to Subsections B and C of this Section to the tax increment trust fund by January 1, shall pay to the tax increment trust fund an amount equal to five percent of the amount of such required payment and shall pay interest on such amount equal to one percent for each month such amount is outstanding.

(3) No taxing district, as defined herein, is exempt from the provisions of this Section.

F. Notwithstanding the provisions of Subsection D, the obligation of each taxing district pursuant to Subsections B and C of this Section to fund the tax increment trust fund annually shall continue until all obligations on any bonds issued by the tax increment development corporation in connection with a project or projects, previously approved as provided in Subsection A above, have been paid in full.

G. The revenue bonds and notes of every issue under this Chapter may, by the terms thereof be payable solely out of the revenues pledged to and received by a tax increment development corporation and deposited to its tax increment trust fund. Furthermore, the lien created by such bonds or notes shall not attach to the assets of the corporation unless the bonds are issued with the full faith and credit of the corporation. The lien created by such bonds or notes shall not attach to any sums a taxing district is required to contribute to the tax increment trust fund until the increment revenues referred to herein are deposited in the tax increment trust fund. The holders of such bonds or notes have no right to require the imposition of any tax or the establishment of any rate of taxation in order to obtain the amounts necessary to pay and retire such bonds or notes.

H. Revenue bonds issued under the provisions of this Chapter shall not be deemed to constitute a debt, liability or obligation of the governing body of the state or any political subdivision thereof, or a pledge of the full faith and credit of the governing body or the state or any political subdivision thereof, but in accordance with R.S. 47:8017 shall be payable solely from the revenues which each taxing district is required or has agreed to contribute to the tax increment trust fund and, if the indebtedness has been issued with the full faith and credit of the corporation, the assets of the corporation. All such revenue bonds issued by the corporation shall contain on the face thereof a statement to the effect that neither the full faith and credit nor the taxing power of the governing body or of the state or of any political subdivision thereof, other than the corporation if such bonds are issued with the corporation's full faith and credit, is pledged to the payment of the principal of, or the interest on, such bonds.

I. Moneys in the tax increment trust fund may be expended from time to time for the following purposes, when directly related to financing or refinancing of development in a tax increment development area pursuant to an approved tax increment development plan:

(1) Administrative and overhead expenses necessary or incidental to the implementation of a tax increment development plan adopted by the corporation.

(2) Expenses of redevelopment planning, surveys, and financial analysis, including the reimbursement of the governing body of the tax increment development corporation for such expenses incurred before the tax increment plan was approved and adopted.

(3) The acquisition of real property in the tax increment area.

(4) The clearance and preparation of any tax increment development area for redevelopment and relocation of site occupants as provided in R.S. 47:8013.

(5) The repayment of principal and interest or any redemption premium for the corporation's loans, advances, bonds, bond anticipation notes, and any other form of indebtedness.

(6) All expenses incidental to or connected with the issuance, sale, redemption, retirement, or purchase of corporation bonds, bond anticipation notes, or other form of indebtedness, including funding of any reserve, redemption, or other fund or account provided for in the corporation's resolution authorizing such bonds, notes, or other form of indebtedness.

J. On the last day of the fiscal year of the tax increment development corporation, any money which remains in the trust fund after the payment of expenses pursuant to Subsection I for such year shall be:

(1) Returned to each taxing district which paid the increment in the proportion that the amount of the payment of such taxing district bears to the total amount paid into the tax increment trust fund by all participating taxing bodies within the tax increment development area for that year;

(2) Used to reduce the amount of any indebtedness to which increment revenues are pledged; or

(3) Deposited into an escrow account for the purpose of later reducing any indebtedness to which increment revenues are pledged.

K. The trustee of the tax increment trust fund shall be a trust company having a principal place of business within the state of Louisiana.

Acts 1988, No. 996, §1; Acts 1999, No. 283, §§1, 2.
La. Rev. Stat. § 47:287.623 — LA Code / Code revised-statutes / Title 47 / Section 287.623
Period covered by returns or other documents
Status: in_force

When not otherwise provided for by this Part, the secretary may prescribe the period for which, or the date as of which, any return, statement, or other document required by this Part shall be made.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:1925.10 — LA Code / Code revised-statutes / Title 47 / Section 1925.10
Iberia Parish Assessment District; automobile expense allowance
Status: in_force

In the Iberia Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage.

Acts 2009, No. 532, §1, eff. July 14, 2009.
La. Rev. Stat. § 47:338.29 — LA Code / Code revised-statutes / Title 47 / Section 338.29
Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
Status: in_force

A. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.

B. Terminated on July 1, 2000, by Acts 1998, No. 23, §1.

C. This Section shall apply to every parish and municipality in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in its charter or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of parishes and municipalities to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized.

Acts 1957, No. 29, §1; Acts 1998, No. 23, §1, eff. July 1, 1998; Acts 2003, No. 73, §3, eff. July 1, 2003; Redesignated from R.S. 33:2716 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2208 — LA Code / Code revised-statutes / Title 47 / Section 2208
Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit
Status: in_force

A. Contemporaneously with or subsequent to the filing of the act of sale or donation of adjudicated property or the sale of immovable property to enforce a tax lien held by a political subdivision, the transferee or his successors or assigns shall file with the recorder of mortgages of the parish in which the property is located an affidavit indicating how the tax sale parties or the tax lien auction parties whose interests have been or will be terminated were identified, how the address of each such person was obtained, how the written notice was sent, the results of sending the written notice, and the dates of publication. For sales and donations of adjudicated property, the affidavit shall also contain a statement of any interest to which the purchaser or donee takes subject. The recorder of mortgages shall index the affidavit under the names of the owner filing the affidavit and each tax debtor, as mortgagors. The affidavit shall be sufficient if it is in the following form:

"AFFIDAVIT

BY

[NAME OF AFFIANT]

UNITED STATES OF AMERICA

STATE OF LOUISIANA

PARISH OF ____________________

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

(a) [Name of owner causing the filing of the affidavit]

(b) [Name of each tax debtor]

(c) [Names of other tax lien auction parties]

BE IT KNOWN, on the ________day of______________ [MONTH], _________ [YEAR],

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

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

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

[Legal description of property]

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

Name

Interest in property

Recordation information

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

Name

Address

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

Name

State

Address

5. Affiant caused to be sent a written notice notifying the persons or entities listed in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the written notice is attached and satisfied R.S. 47:2206(A).

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

Name

Method

Results

7. Notification was also published in [journal of general circulation for the political subdivision] on [list dates] [and was posted on the property]. The form of the publication is attached and satisfied R.S. 47:2206(B).

8. Pursuant to R.S. 47:2207(A)(2) or 2208(C), as applicable, the following interests are cancelled, terminated, erased, or released, as applicable, only insofar as they affect the Property:

Name of interest holder

Name of instrument

Recordation information

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

WITNESSES: AFFIANT:

_____________________________ ________________________________

Printed Name: _________________ Printed Name: ____________________

_____________________________

Printed Name: _________________

_____________________________________

NOTARY PUBLIC

Printed Name:_______________________

Notary/Bar Roll No.:__________________"

B. With respect to a sale of adjudicated property, the filing of the affidavit provided in Subsection A of this Section shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of all political subdivisions then due and owing, of all governmental liens, and of all interests, liens, mortgages, privileges, and other encumbrances recorded against the property sold and listed in the affidavit.

C. With respect to a donation of adjudicated property, the filing of the affidavit provided for in Subsection A of this Section shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of the donor political subdivision, and all other interests, liens, mortgages, privileges, and other encumbrances recorded against the property donated and listed in the affidavit, except governmental liens and statutory impositions of political subdivisions other than the donee political subdivision.

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

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

F. If the sale or donation has the effect of terminating an interest established by a filing in the conveyance records, the affidavit shall also be filed in the conveyance records.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1683 — LA Code / Code revised-statutes / Title 47 / Section 1683
Special permit as refund gasoline distributor
Status: in_force

Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.

Acts 1950, No. 371, §3.
La. Rev. Stat. § 47:241 — LA Code / Code revised-statutes / Title 47 / Section 241
Net income subject to tax
Status: in_force

The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.

Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §8; Acts 1970, No. 258, §6; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1 st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, see Act; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:92 — LA Code / Code revised-statutes / Title 47 / Section 92
Period in which items of gross income are included
Status: in_force

A. The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under R.S. 47:91, such amounts are to be properly accounted for as of a different period; provided that any refund of federal income and excess profits taxes shall be reported as income in the state return for the year for which such refund is made unless that year is prescribed, in which case such refund shall be reported as income in the state return for the year in which it is received, except that when the refund results from transactions or conditions which arose after the close of the year for which the refund is made, such refund shall be reported as income in the state return for the year in which arose the transactions or conditions causing the refund; and provided, further, that if any item of income has been reported in a return and has borne tax in full for a period in which it was not properly reportable, the taxpayer shall not be required to report the same item of income in a subsequent period in which it would otherwise be properly reportable, unless the collector shall have, prior to the running of prescription with respect to the first period, redetermined the tax liability for that period so as to eliminate the item of gross income improperly reported and shall have refunded or credited any resulting over-payment for that period.

B. The reporting of all refunds of federal income taxes received after December 31, 1949, shall be governed by the provisions of this Section as herein amended.

C. In the event of the death of a taxpayer, there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death, if not otherwise properly includable in respect of such period or a prior period.

Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §3; Acts 1973, Ex.Sess., No. 8, §1.
La. Rev. Stat. § 47:299.31 — LA Code / Code revised-statutes / Title 47 / Section 299.31
Purpose
Status: in_force

The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support or spousal support pursuant to an order and against whom a judgment has been rendered making such arrearages executory. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided by law in favor of such person for the collection of the debt.

Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
La. Rev. Stat. § 47:1903.1 — LA Code / Code revised-statutes / Title 47 / Section 1903.1
Assessors; authority to employ attorney
Status: in_force

The assessor may make arrangements for the employment of counsel to defend him in suits involving assessments made by his office after a determination that the district attorney is unable to defend him.

Added by Acts 1980, No. 757, §1.
La. Rev. Stat. § 47:338.78 — LA Code / Code revised-statutes / Title 47 / Section 338.78
Present sales or use tax laws not prejudiced; funding rights
Status: in_force

A. In any parish or incorporated municipality where a sales or use tax has been imposed and is now being collected, or an election has been held authorizing such a tax to be imposed and collected, any proceedings which may have been taken under any such existing law, and all proceedings heretofore had pursuant to such existing law, (including, but not limited to, R.S. 41:1174 and Act 188 of the Legislature of 1954), authorizing the imposition of such tax and the allocation thereof, if allocated, and the taxes authorized or being collected pursuant thereto, are hereby expressly validated, ratified and confirmed notwithstanding any irregularities, failure or omissions which may have occurred in the adoption and taking of such proceedings or which may exist in the law pursuant to which such proceedings have been so taken.

B. Nothing herein provided shall be construed as prejudicing in any way any existing right or authority pertaining to present available funding processes under the Constitution and Laws of the State of Louisiana. The authority conferred hereby to fund the avails of sales tax revenues is in addition to any other power or authority authorizing the issuance of bonds payable from such revenues.

C. Nothing contained herein shall affect the provisions of Act 500 of the Legislature of 1964.

Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §2; Acts 1966, No. 509, §3; Redesignated from R.S. 33:2734 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1834 — LA Code / Code revised-statutes / Title 47 / Section 1834
Domicile and transaction of business
Status: in_force

The domicile of the tax commission shall be at the state capital, and immediately after the appointment of the members, the governor shall designate the chairman and they shall organize. A majority of the tax commission shall constitute a quorum for the transaction of business and the performance of its duties. The tax commission shall be open for the transaction of business every day, Sundays and legal holidays excepted. The tax commission may hold sessions or conduct investigations at any place other than the capital when it is deemed necessary to facilitate the performance of its duties; and any member may be designated by the tax commission to hold hearings or conduct investigations, either at the capital or any other place, and report the result thereof to the tax commission for action. Likewise, the tax commission may name and appoint, in any instance where such appointment may appear to further the objects of this Title, persons to make investigations and hold public hearings, with the same authority that the tax commission, or any member thereof, would have, the result of such investigations and hearings to be referred to the tax commission as it may require. Where such person is designated, he shall have a written order to that effect from the tax commission instructing him in the objects desired to be accomplished by such investigations or hearings. Such order shall be full authority for the persons so designated to do all acts that any member of the tax commission would have authority to do in the matter of making such investigations or holding such hearings; all orders, notices, and the like issued in such case by the designated person shall be in the name of the tax commission by the person.

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. § 47:337.62 — LA Code / Code revised-statutes / Title 47 / Section 337.62
Injunctions prohibited
Status: in_force

No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:290 — LA Code / Code revised-statutes / Title 47 / Section 290
Purpose
Status: in_force

A. This Part is intended to conform the Louisiana individual income tax law with the United States Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burden, and facilitate the collection and administration of these taxes.

B. It is intended that for any taxable year individuals domiciled, residing, or having a permanent place of abode in Louisiana shall be taxed upon income from whatever sources derived and that all other individuals having income earned within or derived from sources in this state shall be taxed upon their Louisiana income for that year.

Acts 1980, No. 316, §1.
La. Rev. Stat. § 47:463.36 — LA Code / Code revised-statutes / Title 47 / Section 463.36
Special prestige license plates; clergy
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which may be issued upon application of any member of the clergy.

B. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463.

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

Acts 1993, No. 434, §1; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:1997 — LA Code / Code revised-statutes / Title 47 / Section 1997
Filing of rolls, payment of taxes, and sale of property for delinquent taxes
Status: in_force

A. Beginning with the year 1963, on or before the fifteenth day of October of each year, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance of the city of New Orleans. The collection of taxes shall begin on the first day of January of the year for which such taxes are levied. Said taxes may be paid in two equal installments payable, respectively, in January and May of each year beginning with the year 1964, provided that the taxpayer shall pay one-half of said taxes during the month of January. Unless the taxpayer during the month of January shall pay all real estate, personal, and public utilities taxes on property owned by him in the parish of Orleans or one-half thereof, as hereinabove provided, the entire amount of such taxes shall become delinquent on the first day of February, and said taxes shall bear ten percent per annum delinquent penalty from the date of delinquency until paid. If a second installment is elected as hereinabove provided, it shall be delinquent on the last day of May and shall bear the ten percent per annum delinquent penalty from the date of delinquency until paid. On the thirty-first day of December of each year, commencing with December 31, 1963, the director of finance of the city of New Orleans, under such regulations as may be prescribed by the city council, shall forthwith proceed to advertise and sell for delinquent taxes the real estate and public utilities upon which taxes are delinquent and shall also proceed to enforce the collection of delinquent personal property taxes. The proceedings by the director of finance for the enforcement of the payment of delinquent real estate, personal property, and public utilities taxes shall be in the manner and form as now provided by law.

B. Beginning with the year 1971, on or before the fifteenth day of October of each year, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance for the city of New Orleans. The collection of taxes shall begin on the first day of January of the year 1972, and for each year thereafter, for which such taxes are levied. Beginning with the year 1972, the entire amount of such taxes shall become delinquent on the first day of February and said taxes shall bear ten percent per annum delinquent penalty from the date of delinquency until paid. On the thirty-first day of December of each year, commencing with December 31, 1972, the director of finance of the city of New Orleans, under such regulations as may be prescribed by the city council, shall forthwith proceed to advertise and sell for delinquent taxes the real estate and public utilities upon which taxes are delinquent and shall also proceed to enforce the collection of delinquent personal property taxes. The proceedings by the director of finance for the enforcement of the payment of delinquent real estate, personal property, and public utilities taxes shall be in the manner and form as now provided by law.

C. For tax year 2006 only, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance for the city of New Orleans on or before January 30, 2006. The collection of taxes shall begin as soon thereafter as practicable, and the entire amount of such taxes shall be paid on or before the thirtieth day of April 2006, and said taxes shall bear ten percent per annum delinquent penalty thereafter until paid.

Amended by Acts 1959, No. 125, §1; Acts 1962, No. 316, §1; Acts 1970, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2005, 1st Ex. Sess., No. 51, §1, eff. Jan. 21, 2006; Acts 2006, No. 391, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:337.36 — LA Code / Code revised-statutes / Title 47 / Section 337.36
Power to examine records and premises of taxpayer
Status: in_force

For the purpose of administering the provisions of the local ordinance and this Chapter, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:297.18 — LA Code / Code revised-statutes / Title 47 / Section 297.18
Tax exemption; digital nomads; requirements; limitations
Status: in_force

A. It is the intent of the Louisiana Legislature that the digital nomad tax exemption provided for in this Section be used primarily as an inducement for individuals to locate in Louisiana who will make significant contributions to the development of the economy of the state of Louisiana.

B.(1) There shall be an exemption from individual income taxes imposed by this Chapter of fifty percent of the gross wages of each taxpayer who qualifies as a digital nomad not to exceed one hundred fifty thousand dollars.

(2) The exemption shall apply for a period of up to two taxable years during taxable years 2022, 2023, 2024, and 2025.

(3) The exemption shall apply only to gross wages received from the services performed as a digital nomad.

(4) The exemption shall apply only to income that is earned from remote work.

(5) For purposes of this Section, the term "digital nomad" shall mean an individual who:

(a) Establishes residency in Louisiana after December 31, 2021.

(b) Is considered a covered person with major medical health insurance.

(c) Works remotely full-time for a nonresident business as provided for by rule by the secretary of the Department of Revenue.

(d) Is required to file a Louisiana resident or part-year resident individual income tax return for the taxable year in which the exemption is claimed.

(e) Has not established residency or domicile in Louisiana for any of the prior three years immediately preceding the establishment of residency or domicile after December 31, 2021.

(f) Has not been required to file a Louisiana resident or part-year resident individual income tax return for any of the prior three years.

(g) Performs the majority of employment duties in this state either remotely or at a coworking space.

C. For the purposes of this Section:

(1) "Covered person" means a policyholder, subscriber, enrollee, or other individual enrolled in or insured by a health insurance issuer for major medical health insurance coverage.

(2) "Major medical health insurance coverage" means any hospital, health, or medical expense insurance policy, hospital or medical service contract, health and accident insurance policy, or any other contract of this type providing comprehensive major medical benefits, including a group insurance plan, or any policy of family group, blanket, or association health and accident insurance, a self-insurance plan, an employee welfare benefit plan, or a health maintenance organization subscriber agreement. The term "major medical health insurance" does not include publicly funded programs, including federal governmental benefit plans, that are wholly or partially funded by this state.

D. The taxpayer claiming the digital nomad exemption shall maintain all records necessary to verify that they meet the requirements of this Section.

E. The Department of Revenue shall limit the number of taxpayers eligible for the digital nomad exemption to five hundred individuals for the life of the program.

F. The Department of Revenue shall provide an annual written evaluation of the individual income tax exemption for digital nomads and its effectiveness in inducing individuals to locate in Louisiana and present its findings to the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means by January first of each year beginning in 2024.

G. Recovery by Department of Revenue.

(1) The tax exemption previously granted to a taxpayer under this Section, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the exemption was claimed.

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

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

H. The Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to carry out the intent and purposes of this Section.

I. There shall be no exemption pursuant to this Section for any wages earned by a digital nomad after December 31, 2025.

Acts 2021, No. 387, §1, eff. June 16, 2021.
La. Rev. Stat. § 47:1407 — LA Code / Code revised-statutes / Title 47 / Section 1407
Jurisdiction of the board
Status: in_force

A. The jurisdiction of the board shall extend to the following:

(1) All matters relating to appeals for the redetermination of assessments, the determination of overpayments, payment under protest petitions, or other matters within its jurisdiction, as provided in R.S. 47:1431 through 1438 or other applicable law.

(2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.

(3)(a) All matters related to state or local taxes or fees.

(b) All other jurisdiction otherwise provided by law, including jurisdiction concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease business, ordinary collection suits, summary tax proceedings, rules to seek uniformity of interpretation of common sales and use tax law or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or private letter rulings, as provided in R.S. 47:337.102.

(4) All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.

(5) Incidental demands authorized by law in any action pending before the board in the same manner as in a district court pursuant to Code of Civil Procedure Article 1031.

(6) All matters relating to appeals of administrative hearings, assessments, and refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.

(7) A petition for declaratory judgment or other action relating to any state or local tax or fee, concerning taxing districts and related proceeds, or relating to contracts related to tax matters; and including disputes related to the constitutionality of a law or ordinance or validity of a regulation concerning any related matter or concerning any state or local tax or fee.

B. The board shall not have jurisdiction to hear class action lawsuits brought against the secretary of the Department of Revenue by or on behalf of taxpayers or any other interested party arising from or related to the administration of tax laws and all related matters.

Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2025, No. 361, §1, eff. June 20, 2025.

NOTE: See Acts 2019, No. 360, re: applicability.
La. Rev. Stat. § 47:9057 — LA Code / Code revised-statutes / Title 47 / Section 9057
Ticket price; gift, sale, or business promotion; location of sale
Status: in_force

A. No person shall sell a ticket at a price other than established by the corporation, unless authorized in writing by the president. No person other than a duly certified lottery retailer shall sell lottery tickets, but this shall not be construed to prevent a person who may lawfully purchase tickets from making a gift of lottery tickets to another. Nothing in this Subtitle shall be construed to prohibit the corporation from designating certain of its agents and employees to sell lottery tickets directly to the public.

B. Lottery tickets may be given by merchants as a means of promoting goods or services to customers or prospective customers subject to approval by the corporation.

C. No lottery retailer shall sell a ticket except from the locations listed in his contract.

D. No lottery tickets shall be sold at state of Louisiana safety rest areas.*

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.

*DEFINED IN R.S. 48:461.1(g).
La. Rev. Stat. § 47:490.35 — LA Code / Code revised-statutes / Title 47 / Section 490.35
Military honor license plates; "Commemorative Service" recipients
Status: in_force

A.(1) The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Commemorative Service" plate.

(2) This plate shall be made available to honorably discharged veterans who served in the following conflicts:

(a) Global War on Terrorism.

(b) War in Iraq.

(c) War in Afghanistan.

B. Upon application of a "Commemorative Service" 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 military honor license plate shall be known as the "Commemorative Service" license plate and shall include the seal of the veteran's branch of service, the name of the conflict, and the campaign ribbon.

C. The charge for this license plate shall be the regular motor vehicle registration license fee as provided for under the provisions of R.S. 47:463.

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

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

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

Acts 2022, No. 53, §1.
La. Rev. Stat. § 47:62 — LA Code / Code revised-statutes / Title 47 / Section 62
Deductions from gross income; business expenses
Status: in_force

In computing net income, deductions shall be allowed for all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; travelling expenses, including the entire amount expended for meals and lodging, while away from home in the pursuit of trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
La. Rev. Stat. § 47:818.43 — LA Code / Code revised-statutes / Title 47 / Section 818.43
Notice of discontinuance, sale, or transfer of business
Status: in_force

A. Prior to discontinuing any business issued a license authorized by this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the time the discontinuance, sale, or transfer takes effect and shall surrender the license to the secretary. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the secretary.

B. If any licensee liable for any tax, interest, or penalty levied hereunder sells or transfers the business or quits the business, he shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money as above provided, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on the account of the operation of the business by any former owner, owners, or assigns.

C. In the case of a licensee who has quit a business and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty owed by the original business.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:8021 — LA Code / Code revised-statutes / Title 47 / Section 8021
Property exempt from taxes and from levy and sale by virtue of an execution
Status: in_force

A. All property of a corporation, including funds owned or held by it for the purposes of this Chapter, shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same nor shall judgment against the corporation be a charge or lien upon such property. The provisions of this Section shall not apply to or limit the right of obligees or guarantors to pursue any remedies for the enforcement of any pledge or lien given pursuant to this Chapter by a corporation on its real or personal property, rents, fees, grants or revenues for a tax increment development project.

B. The property of a corporation acquired or held for the purposes of this Chapter is declared to be public property used for essential public and governmental purposes and such property, or any interest therein, in the hands of the corporation or any subsidiary thereof, shall be exempt from all taxes of the parish or municipality, the state, or any political subdivision thereof or any other taxing body.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:828 — LA Code / Code revised-statutes / Title 47 / Section 828
Interest
Status: in_force

When any person subject to the provisions of this Chapter fails to pay or remit the tax, or any portion thereof, on or before the day when it is required to be paid or remitted to the secretary of the Department of Revenue under the provisions of this Chapter, interest at the rate of one and one-half percent per month shall be added to the amount of tax due and such interest shall be computed from the due date until the tax is paid. The interest provided for herein shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and shall not be waived.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:302.40 — LA Code / Code revised-statutes / Title 47 / Section 302.40
Disposition of certain collections in Plaquemines 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 Plaquemines Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund and, after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into a special fund which is hereby created in the state treasury and designated as the "Plaquemines Parish Visitor Enterprise Fund".

B. The monies in the Plaquemines Parish Visitor Enterprise Fund shall be appropriated each fiscal year by the legislature solely for the purposes provided for in this Section. The monies in the fund shall be available to the Plaquemines Parish government exclusively to fund the development of tourism and other economic growth projects within the parish of Plaquemines, including but not limited to planning, development, and capital improvements. 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.

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

Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.443 — LA Code / Code revised-statutes / Title 47 / Section 287.443
Effective dates, taxable year, 52-53 week year
Status: in_force

In any case in which the effective date or the applicability of any provision of this Part 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 consisting of 52-53 weeks which is properly elected under law shall be treated as:

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

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

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:1966 — LA Code / Code revised-statutes / Title 47 / Section 1966
Listing and assessing of omitted property
Status: in_force

A.(1) If any tract or lot of land or other property shall be omitted in the assessment of any year or series of years, or in any way erroneously assessed, it, when discovered, shall be assessed by the assessor or tax collector for the whole period during which the property may have been omitted or improperly assessed, and shall be subject to the state, parish, municipal, and levee taxes, which have been or may hereafter be assessed against the property in accordance with law. No back taxes for more than three years shall be assessed against omitted or improperly assessed property. Assessments of omitted or improperly assessed property shall appear upon a supplemental roll and be filed in the same manner as regular tax rolls.

(2)(a) A notice by mail shall be given that the assessment roll is completed, and that it is exposed for examination in the office of the assessor whether the tax is on movable or immovable property, and that ten days are allowed the parties to make to the assessors any protest they may wish to urge against the assessment.

(b) In case of unknown owners, notice shall be published twice during a period of ten days in a daily newspaper published in the city of New Orleans and in other parishes as provided hereafter.

(c) Notwithstanding Subparagraph (b) of this Paragraph, in case of unknown owners, in any parish which contains a municipality with a population of three hundred thousand or more as determined by the latest federal decennial census, notice shall be published twice during a period of fifteen days in a newspaper or other publication that (i) is domiciled in such parish, (ii) is published in the English language at least weekly, (iii) meets the requirements of R.S. 43:200(3)(a), (b), and (c), and (iv) has maintained a total circulation of at least thirty thousand for at least five consecutive years prior to publishing such notice.

(3) In case there is no protest the assessment without any further requisite or formality of any kind shall be final and conclusive on the parties assessed.

(4) In the event of any such protest, the decision of the assessors thereon shall be promptly made and be final; the assessment without further formality and requisite of any kind shall be binding and conclusive on the parties assessed; however the parties assessed can appeal to the courts within five days from the decision of the assessor on the protest, which decision shall be deemed notice, and the delay of five days shall begin from the day of entry by the assessors of the words "appeal rejected" on the supplemental roll.

B. The tax commission is authorized to inspect the assessment rolls of the various parishes of the state and shall search for taxable property not on the rolls, and when found, shall have same supplementarily assessed for the current and back years, not exceeding three, and have the taxes due thereon collected. All assessors and tax collectors shall advise, aid, and assist the tax commission in the discharge of its duties. The tax commission is authorized to employ and pay for such persons as may be necessary to carry out the provisions of this Section, and also to pay the actual traveling and other necessary expenses of such persons when performing the duties prescribed.

C. The tax commission shall report to the assessors and to the tax collectors any and all property found by it which is not on the assessment roll and which is subject to taxation. The assessors and tax collectors shall assess such property and collect any and all such taxes that may be reported to them.

D. In case of the failure of the assessors and tax collectors, on the demand of the tax commission to assess and collect the taxes, as above set forth, the tax commission is authorized in the name of the state, without deposit of advance costs, to institute suit against them on their respective bonds for the amount of all taxes due to the state and parish, as well as to any levee, school, road, drainage or other local district, on such nonassessed property. The attorney general and district attorneys throughout the state shall advise the tax commission in all matters pertaining to the collection of such taxes, and shall represent it in all suits against the assessors and tax collectors on their bonds or otherwise, brought to force the collection of same.

E. The tax commission may require assessors to place on the rolls any omitted property at any time before filing them with the tax collector, and may require the same duty of the tax collector after filing, and may require the assessor or tax collector to extend such property for the current and back taxes on the valuation fixed by the tax commission for other property of like kind, or such percentage thereof as is appropriate.

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 2001, No. 1102, §10; Acts 2012, No. 825, §3, eff. June 14, 2012.
La. Rev. Stat. § 47:337.75 — LA Code / Code revised-statutes / Title 47 / Section 337.75
Examination and hearing costs
Status: in_force

A. If any taxpayer fails to make any return required by this Chapter, or makes a grossly incorrect report, or a false or fraudulent report, and the collector, in performance of his duty to ascertain the amount of tax due, makes an examination of books, records, or documents, or an audit thereof, or conducts a hearing, or subpoenas witnesses, then there may be added to the amount of tax found to be due, a specific penalty, in addition to any other penalty provided, in an amount as itemized by the collector to compensate for all costs incurred in making such examination or audit, or in holding such hearing, or in subpoenaing and compensating witnesses. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

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

(1) "Grossly incorrect report" means any report filed where there is a substantial understatement of tax for any taxable period. The understatement is substantial if it exceeds the greater of:

(a) Ten percent of the tax required to be shown on the return for the taxable period, or

(b) Ten thousand dollars.

(2) "False or fraudulent report" means any report filed with the intent to evade taxes, or a willful attempt to defraud or evade taxes that are due.

C. Notwithstanding any other provision of law to the contrary, no penalty shall be imposed under this Section with respect to any portion of an underpayment when a taxpayer has made a grossly incorrect report if the taxpayer shows that there was a reasonable cause for the underpayment of such portion and that the taxpayer acted in good faith with respect to such portion.

D. Notwithstanding the provisions of this Section, in the event the examination or audit was conducted by a private auditing firm the limitations provided in R.S. 47:337.26 shall apply.

E. The amount of specific penalty due pursuant to this Section shall be the same as is provided by law on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:287.69 — LA Code / Code revised-statutes / Title 47 / Section 287.69
Louisiana taxable income defined
Status: in_force

"Louisiana taxable income" means Louisiana net income after adjustments. "After adjustments" means after the application of the net operating loss adjustment allowed by R.S. 47:287.86.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1 st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §1, see Act.
La. Rev. Stat. § 47:463.150 — LA Code / Code revised-statutes / Title 47 / Section 463.150
Special prestige license plate; "Rare and Endangered Species"
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 "Rare and Endangered Species" 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 special prestige license plate shall be known as the "Rare and Endangered Species" license plate and shall bear the likeness of a rare avian species native to Louisiana on the left side of the license plate. The "Louisiana" name logo shall be at the top of the license plate. The center of the plate shall display a number, with the first issued plate displaying the number one, and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Rare and Endangered Species" or similar. The bottom of the plate will display a wetland scene with shades of blue coloring on the remainder of the plate background.

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

D. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-six 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 monies received from the additional twenty-six dollar fee shall be deposited into the "Rare and Endangered Species Account" which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(14). The funds collected from the sale of the license plates shall be used by the Department of Wildlife and Fisheries for the purpose of conserving, restoring, and enhancing rare, threatened, and endangered species and their habitats through the office of wildlife.

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

Acts 2010, No. 991, §1.
La. Rev. Stat. § 47:338.157 — LA Code / Code revised-statutes / Title 47 / Section 338.157
Ouachita Parish Police Jury; sales tax levy authorized
Status: in_force

A. The Ouachita Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-half percent within the territory within the boundaries of the parish of Ouachita, and outside of the corporate limits of the cities of Monroe and West Monroe as said corporate limits may exist at the time the tax is collected.

B. The sales tax so levied shall be imposed by an ordinance of the police jury of Ouachita 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 sales of services, all as defined in R.S. 47:301 through 317, within the territory within the boundaries of the parish and outside the corporate limits of the cities of Monroe and West Monroe as said corporate limits may exist at the time the tax is collected; provided, however, that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax shall have been submitted to the qualified electors of Ouachita Parish within the territorial area located outside the then existing corporate limits of the cities of Monroe and West Monroe at an election to be conducted in accordance with Part II, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950 and the majority of those voting in said election shall have voted in favor of the imposition of said tax.

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.

D. The proceeds from said tax shall be expended for the lawful purpose or purposes set out in the proposition or propositions approved by the electors at the election authorizing such tax.

Added by Acts 1977, No. 244, §1; Redesignated from R.S. 33:2738.49 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.732.2 — LA Code / Code revised-statutes / Title 47 / Section 287.732.2
Election for S corporations and other flow-through entities
Status: in_force

A.(1) Any S corporation or entity taxed as a partnership for federal income tax purposes may elect to be taxed and to comply with this Part in the same manner as if the entity had been required to file an income tax return with the Internal Revenue Service as a C corporation.

(2) The election shall be made in writing and may be made at any time during the preceding taxable year, or at any time during the taxable year and on or before the fifteenth day of the fourth month after the close of the taxable year. The secretary may treat an election made after the fifteenth day of the fourth month after the close of the taxable year as timely made for the taxable year if the secretary determines that there was reasonable cause for the failure to make the election timely.

(3) The election shall be effective for the taxable year of the entity for which it is made and for all succeeding taxable years of the entity, until the election is terminated by the secretary or an application for prospective termination of the election is effective.

(4)(a) An entity that has made an election pursuant to this Section may apply to the secretary for termination of the election if shareholders, partners, or members holding more than one-half of the ownership interest in the entity on the day on which the revocation is requested consent to the revocation request.

(b) The secretary may terminate an entity's election if the entity shows a material change in circumstances. A significant change in federal tax law may be considered by the secretary as a material change in circumstances.

(c) An application for prospective termination of the election shall be effective automatically for the subsequent taxable year upon completion of the following:

(i) The shareholders, partners, or members holding more than one-half of the ownership interest in the entity consent, in writing and maintained in the entity's records, to the application for prospective termination.

(ii) The entity timely submits the application for prospective termination to the secretary, in a manner as prescribed by the secretary, no later than November first prior to the close of the taxable year for calendar year filers or sixty days prior to the close of the taxable year for fiscal year filers.

(d) Upon the entity's completion of Items (c)(i) and (ii) of this Paragraph and the automatic effectiveness of the election's termination, no election otherwise allowed by this Section shall apply for the succeeding five taxable years of the entity or its successor.

B. Notwithstanding any provision of law to the contrary, the tax on the Louisiana taxable income of every entity that makes the election pursuant to this Section shall be computed at the rate levied on individuals pursuant to the provisions of R.S. 47:32.

C. Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.

D. The secretary may require the electronic filing of tax returns or reports filed by entities making an election pursuant to this Section.

E. Unless otherwise provided in this Section, the provisions of this Part shall apply to all entities making an election pursuant to this Section.

F. Any entity filing a composite partnership return pursuant to R.S. 47:201.1 is prohibited from making the election pursuant to this Section for the same tax year.

G. The secretary may promulgate rules necessary for administering the provisions of this Section in accordance with the provisions of the Administrative Procedure Act.

Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2021, No. 396, §§1, 2, eff. Jan.1, 2022; Acts 2023, No. 450, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 382, §1, eff. June 20, 2025.

NOTE: See Acts 2019, No. 442, re: applicability.
La. Rev. Stat. § 47:4305 — LA Code / Code revised-statutes / Title 47 / Section 4305
Granting of contract
Status: in_force

A. Whenever the governor and the Legislative Budget Committee finds that the contract submitted by the Board of Commerce and Industry satisfies the requirements of this Chapter, they shall advise the Board of Commerce and Industry that it may enter into a contract with such establishment exempting it from taxation as provided in this Section.

B. Exemptions from taxation may be granted for the following:

(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.

(2) The corporation income tax.

(3) Sales and use taxes imposed by the state on machinery and equipment to be used by the applicant, on materials and building supplies, whether purchased directly or through a contractor, to be used in repair, reconstruction, modification, or construction of plant and facilities, and on materials and supplies necessary for or used in the manufacture or production of the product of the applicant.

(4) Sales and use taxes imposed by the state on any other goods and services used or consumed by the applicant.

(5) Any other taxes imposed directly by the state on the applicant.

Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1, Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.64 — LA Code / Code revised-statutes / Title 47 / Section 338.64
Authorization to levy and collect additional sales and use tax in St. Helena Parish
Status: in_force

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

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

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

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

E. The purpose of such tax shall be for funding waste collection and disposal. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from such tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.

Acts 2006, No. 366, §1, eff. June 15, 2006; Redesignated from R.S. 33:2721.16 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.54 — LA Code / Code revised-statutes / Title 47 / Section 337.54
Assessment and claims in bankruptcy and receivership
Status: in_force

Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay and immediately assess this amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Chapter, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney fees thereon, shall be presented for adjudication in accordance with law to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:337.48 through 337.51, or the pendency of an appeal to the collector, the Board of Tax Appeals, or the courts for a redetermination. However, no petition for the redetermination of an assessment shall be filed with the collector, the Board of Tax Appeals, or the courts after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014.
La. Rev. Stat. § 47:802 — LA Code / Code revised-statutes / Title 47 / Section 802
Imposition of tax
Status: in_force

A. There is hereby levied a tax of sixteen cents per gallon on all special fuels, as defined in R.S. 47:801, when sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use, to be computed, collected, reported, and paid as hereafter set forth, except that whenever liquefied petroleum gas or compressed natural gas is sold to, delivered to, or used by any person who pays the annual fuel tax levied under the provisions of R.S. 47:802.3, the imposition of the tax levied under the provisions of this Section shall not apply.

B. The full amount of taxes collected pursuant to this Section shall be credited to the Bond Security and Redemption Fund.

C. The monies shall be used solely to fund projects of the Highway Priority Program (R.S. 48:228 et seq.), the Parish Transportation Fund (R.S. 48:751 et seq.), the Statewide Flood-Control Program (R.S. 38:90.1 et seq.), and the Parish Bridge Replacement Program. Such monies shall be expended solely from year to year as appropriated by the legislature for the purposes of the Highway Priority Program, the Parish Transportation Fund, and the Statewide Flood-Control Program.

Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §1. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984. Acts 1984, No. 321, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1992, No. 984, §14.
La. Rev. Stat. § 47:338.187 — LA Code / Code revised-statutes / Title 47 / Section 338.187
St. Landry Parish; authority to levy additional sales and use tax
Status: in_force

A. The governing authority of St. Landry Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of two percent within the parish of St. Landry.

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

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

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

E. The proceeds of the tax shall be deposited in the general fund of St. Landry Parish and shall be used solely for public purposes within the parish.

Acts 1992, No. 662, §1; Redesignated from R.S. 33:2738.79 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:95 — LA Code / Code revised-statutes / Title 47 / Section 95
Allocation of income and deductions and prevention of tax evasion
Status: in_force

A. If in any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the State of Louisiana, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the collector is authorized to distribute, apportion or allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organizations, trades or businesses.

B. When any corporation liable to taxation under this Chapter conducts its business in such a manner as either directly or indirectly to benefit the members or stockholders thereof or any person interested in such business, by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained therefor, or where a corporation, a substantial portion of whose capital stock is owned either directly or indirectly by another corporation, acquires and disposes of the products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income, the collector may determine the amount of taxable income of such corporation for the calendar year or the fiscal year, having due regard to the reasonable profits which, but for such arrangement or understanding, might or could have been obtained from dealing in such products, goods, or commodities.

C. For the purpose of this Section, whenever a corporation, which is required to file an income tax return, is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the collector may require such consolidated statements as in his opinion are necessary in order to determine the taxable income received by any one of the affiliated or related corporations.
La. Rev. Stat. § 47:305.16 — LA Code / Code revised-statutes / Title 47 / Section 305.16
Exemption; purchases by certain nonprofit organizations
Status: in_force

A. Purchases by a nonprofit entity which sells donated goods and spends seventy-five percent or more of its revenues on directly employing or training for employment persons with disabilities or workplace disadvantages shall be exempt from sales and use taxes levied by the state and any political subdivision whose boundaries are coterminous with the state.

B. Each nonprofit entity electing to utilize the exemption provided for in this Section shall apply annually for a one-year exemption certificate. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section including rules for the use of annual certificates and shall establish a form for nonprofit entities to apply for this exemption.

Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:876 — LA Code / Code revised-statutes / Title 47 / Section 876
Collection of taxes
Status: in_force

A. Each person placing a purchase order for a delivery sale shall remit to the secretary all taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to the state.

B. In addition to the obligations to pay any taxes, as provided in Subsection A of this Section, the person placing a purchase order for delivery sale shall also be obligated to pay any interest, costs, and attorney fees incurred in obtaining payment of the taxes imposed by this state as well as any penalties assessed under this Chapter.

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:463.107 — LA Code / Code revised-statutes / Title 47 / Section 463.107
Special prestige license plates; Alpha Kappa Alpha Sorority
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Alpha Kappa Alpha Sorority plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of Nu Gamma Omega Educational and Charitable Foundation, Inc. provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority. All lettering and numbering on such prestige plate shall be in the color green. The organization shall be prohibited from requesting any change to the design and color of the license plates within a five- year period after the date of acceptance of a specific color and design.

B. The license plate shall be issued, upon application, to any member of the Alpha Kappa Alpha Sorority.

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

D. The monies received from the royalty fees by Nu Gamma Omega Educational and Charitable Foundation, Inc. shall be disbursed in accordance with the following provisions:

(1) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall forward seven dollars of the royalty fee to the Alpha Kappa Alpha Sorority corporate office.

(2) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall forward three dollars of the royalty fee to the Alpha Kappa Alpha regional office.

(3) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall retain fifteen dollars of the royalty fee. For each license plate renewal, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall retain the entire royalty fee. The monies received from the royalty fees by Nu Gamma Omega Educational and Charitable Foundation, Inc. shall be used to support local chapter activities and scholarship programs.

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

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

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

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

Acts 2001, No. 1168, §1.
La. Rev. Stat. § 47:1542 — LA Code / Code revised-statutes / Title 47 / Section 1542
Power to examine records and premises of taxpayer
Status: in_force

For the purpose of administering the provisions of this Sub-title, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.
La. Rev. Stat. § 47:120.361 — LA Code / Code revised-statutes / Title 47 / Section 120.361
Income tax checkoff; donation for Grant Walker Educational Center
Status: in_force

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 Board of Supervisors of Louisiana State University and Agricultural and Mechanical College to be used exclusively for the Louisiana State University Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker), 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 board of supervisors 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 2021, No. 228, §1.
La. Rev. Stat. § 47:338.56 — LA Code / Code revised-statutes / Title 47 / Section 338.56
Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
Status: in_force

A. In addition to any other authority granted by R.S. 47:338.54 or otherwise, any school district in Evangeline Parish ("district") governed by the Evangeline Parish School Board ("parish school board"), may levy and collect within such district an additional sales and use tax not in excess of one percent, if approved by a majority of electors voting therein in an election held for that purpose.

B.(1) The additional tax shall be imposed by ordinance of the parish school board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services within the District, all as presently or hereafter defined in this Chapter (the "Uniform Local Sales Tax Code").

(2) Except where inapplicable, the procedure established by the Uniform Local Sales Tax Code 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 adopted by the parish school board.

(3) The ordinance shall provide for a contract with the designated sales tax collector of Evangeline Parish for the collection of the tax.

(4) The tax shall be imposed and collected uniformly throughout the district.

(5) The proceeds of the tax, after paying the necessary and reasonable expenses of collecting and administering the tax, shall be dedicated solely for constructing, improving, maintaining, and operating school buildings and related capital facilities within the particular district as approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by state law, including Subpart F of Part III of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted.

C. The ordinance imposing the tax herein authorized shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of such district at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish school board.

D. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law to any other political subdivision, and shall be in addition to any such other authority. Further, the authority granted by this Section to levy an additional one percent sales and use tax in any school district governed by the parish school board shall not be interpreted to permit a school district to levy and collect in any area of the parish of Evangeline an additional sales and use tax in excess of one percent.

Acts 1992, No. 1021, §1, eff. July 13, 1992; Acts 2009, No. 259, §1; Redesignated from R.S. 33:2721.8 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:7019.1 — LA Code / Code revised-statutes / Title 47 / Section 7019.1
Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
Status: in_force

A. Notwithstanding the provisions of R.S. 47:7012 and 7013, or any other law to the contrary, the Department of Transportation and Development shall not take any action to collect a toll, charge, administrative fee, or late charge from any person who failed to pay a toll to cross the Crescent City Connection Bridge, beginning on January 1, 2013, and continuing through March 5, 2013.

B. Notwithstanding any provision of law to the contrary, as of August 1, 2013, notices of violations or delinquencies shall not be required to be sent to any person alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.

C.(1) The department shall establish a toll violation amnesty program for all persons alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.

(2)(a) The department shall begin conducting the program no later than August 1, 2013, and shall conclude the program on October 1, 2013.

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

(3) During the program, the department shall not take any action to collect a charge, administrative fee, or late charge from a person who is alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.

(4)(a) Any person who has entered into a payment plan agreement in connection with an alleged failure to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013, shall be entitled to avail themselves of the program.

(b) Persons who avail themselves of the program shall be relieved of any further obligations pursuant to any payment plan agreement, and be obligated only to pay amounts due under the program.

(c) The department may develop and implement procedures for applying payments made under payment plan agreements as credits against any amounts due under the program.

(5) The department shall deposit all funds collected during the amnesty program into the Crescent City Transition Fund.

(6) Upon conclusion of the program, the department shall do the following:

(a) Notify the Department of Public Safety and Corrections, office of motor vehicles, of all persons who disposed of toll violations pursuant to the program. The office of motor vehicles shall be prohibited from refusing to renew the driver's licenses of any such persons for the alleged failure to respond to a notice from the department pertaining to the alleged failure to pay a toll to cross the Crescent City Connection Bridge.

(b) Submit all evidence of outstanding toll violations alleged to have occurred prior to January 1, 2013, to the Department of Justice or the Department of Revenue for collection.

Acts 2013, No. 274, §1, eff. June 13, 2013.
La. Rev. Stat. § 47:120.311 — LA Code / Code revised-statutes / Title 47 / Section 120.311
Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD
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 Naval War Memorial Commission created by the legislature to exercise authority and control over the U.S.S. KIDD, 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 Naval War Memorial Commission 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 Naval War Memorial Commission 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 Naval War Memorial Commission to provide testimony with respect to the report.

Acts 2015, No. 388, §1.

NOTE: See Acts 2015, No. 388, §2, re: applicability.
La. Rev. Stat. § 47:337.20 — LA Code / Code revised-statutes / Title 47 / Section 337.20
Collection from interstate and foreign transportation dealers
Status: in_force

A. Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.

B.(1) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is the taxing jurisdictions' mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due. Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.

(2) The provisions of this Subsection shall be given the same interpretation as similar provisions of law in Chapter 2 of this Subtitle on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:849 — LA Code / Code revised-statutes / Title 47 / Section 849
Interstate business of tobacco dealers
Status: in_force

A. A registered tobacco dealer holding a valid stamping agent designation as provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first affixes the stamp required by the other state to the package containing the cigarettes. If the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state.

B. A dealer may not purchase or possess unstamped cigarettes in this state for sale into another state where the manufacturer and brand family of the cigarettes are not at the time of sale listed on this state's directory unless it holds an exporter license pursuant to R.S. 26:902(2)(b). The dealer holding an exporter license shall affix the stamp required by the other state to the package containing the cigarettes within seventy-two hours after receipt. However, if the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state. The dealer shall ensure that any cigarettes and roll-your-own tobacco in its stock that are not listed on the attorney general's state directory of products approved for sale in or into the state are kept separate and apart from stock that is approved for sale in or into the state.

C. Any registered tobacco dealer desiring to engage in interstate business shall furnish a bond for that purpose. This bond shall be in addition to the bond provided for in R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector.

D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell cigarettes from this state into another state if the sale would violate the law of the other state, or affix the stamp required by the other state or pay the excise, use, or similar tax imposed by the other state if doing so would violate the law of the other state.

Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.
La. Rev. Stat. § 47:463.105 — LA Code / Code revised-statutes / Title 47 / Section 463.105
Special prestige license plates; Laborers' International Union of North America (LIUNA)
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 Laborers' International Union of North America (LIUNA) organization prestige license plate, hereafter referred to as the organization plate subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, recreational vehicles, and motorcycles. The color and design of the license plate shall be selected by the president of the organization, or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.

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

C. The department shall collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.

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

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

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

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 verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 1078, §1.
La. Rev. Stat. § 47:1690 — LA Code / Code revised-statutes / Title 47 / Section 1690
Definitions
Status: in_force

When used in this Part the following terms shall have the meaning here ascribed to them:

(1) "Farm tractor" and "farm machinery" shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state.

(2) "Commercial fishing boat" shall mean any water craft used in the occupation of fishing for profit.

(3) "Gasoline" shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950.

(4) "Refundable purposes" shall mean the operating or propelling of any aircraft, 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 used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes.

Acts 1950, No. 371, §10. 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.
La. Rev. Stat. § 47:338.190 — LA Code / Code revised-statutes / Title 47 / Section 338.190
Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
Status: in_force

A. Hospital Service District No. 1 of Vermilion Parish (the district) is hereby authorized to levy and collect a sales and use tax not exceeding one percent within the boundaries of the district.

B. The tax authorized by this Section shall be in addition to all other taxes which the Hospital Service District No. 1 of Vermilion Parish is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to any other political subdivision by any other provision of law.

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

D. The proceeds of the tax shall be used and expended solely for the lawful purpose or purposes set out in the proposition approved by the electors at the election authorizing the tax, which proposition may authorize the funding of the proceeds into bonds in accordance with the provisions of Subpart F of Part III of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950 and for the purpose of issuing such bonds under such authority the district shall constitute a local governmental subdivision.

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

Acts 2000, No. 9, §1, eff. June 15, 2000; Redesignated from R.S. 33:2738.82 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2054 — LA Code / Code revised-statutes / Title 47 / Section 2054
Actions on bond
Status: in_force

Whenever any tax collector fails to pay over parish taxes collected by him within thirty days after being required to do so by the police jury or other parochial authority by a written demand served by any constable of the parish, the police jury or other parochial authority shall have the right, on filing a certified copy of his bond in the office of the clerk of the district court and the return of the constable showing the demand made on him, to obtain from the clerk an execution against the collector for the amounts which he may have collected and failed to pay over, which execution shall have the same force and effect as the distress warrant or execution when issued by the auditor, and any property sold under it shall be sold for cash, without the benefit of appraisement.

In case of death or absence of any tax collector, or of his failure from any cause to pay the taxes into the treasury within the time prescribed by law for his final settlement, his sureties shall be authorized to take into their possession the list of taxes remaining unpaid and hold the same until his successor is appointed and qualified when the sureties shall immediately make a final settlement with the auditor and with the police jury, as provided by R.S. 47:2060, and in case the sureties are called upon to make good any shortage of the collector, the auditor is authorized to allow such sureties, if they settle without suit, the same commissions which the collector would have received had settlement been made by him.

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. § 47:338.263 — LA Code / Code revised-statutes / Title 47 / Section 338.263
Tax authorization
Status: in_force

A. The governing authorities of the parishes of St. Charles and St. John the Baptist, or parishes acting jointly or in cooperation with one or more parishes as provided in Article VI, Section 20 of the Constitution of Louisiana, are hereby authorized to levy a tax upon admission charges, concessions, and other sales of tangible personal property at motor vehicle speedway or racetrack facilities located within the parish, or parishes if such tax is levied in cooperation with other parishes. The tax shall be imposed by ordinance adopted by the parish or by each parish if the tax is levied in cooperation with one or more parishes. The tax shall not exceed two percent of admission charges, concession prices, or the price of other tangible personal property sold.

B. In order to effectively administer the tax authorized by this Section, the governing authority of the parish or parishes is authorized and empowered on its own initiative to form and create a district for the levy, collection, and administration of such tax.

C. The avails of any tax authorized by this Section shall be used solely and exclusively for infrastructure improvement projects, or to provide local matching funds for such projects, so as to facilitate the location of a speedway or racetrack facility within the parish or within the geographic boundary of the parishes if two or more parishes are acting jointly and in cooperation for such purpose. The parish or parishes, or any district formed by such parishes, may pledge the avails of such a tax to secure the payment of bonds or other evidences of indebtedness issued to fund the construction of infrastructure improvement projects including the payment of principal, interest, premiums, sinking funds, costs of issuance, and other costs or expenses associated thereon.

Acts 2000, No. 39, §1, eff. June 20, 2000; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.34 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.659 — LA Code / Code revised-statutes / Title 47 / Section 287.659
Refunds and credits; general rules
Status: in_force

Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:337.21 — LA Code / Code revised-statutes / Title 47 / Section 337.21
Termination or transfer of business
Status: in_force

A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns.

B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, or penalty owed by the original business.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:6016 — LA Code / Code revised-statutes / Title 47 / Section 6016
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. § 47:1925.5 — LA Code / Code revised-statutes / Title 47 / Section 1925.5
Enforcement of millage rollbacks; resolutions of taxing authorities
Status: in_force

The legislative auditor shall have the authority to and responsibility for enforcing the mandatory adjustment of millages by each taxing authority as provided under this Part. The tax assessor shall submit a copy of the resolution of each taxing authority levying taxes hereunder for approval by the legislative auditor no later than the first day of August in the year following the year in which the district is implemented.

Acts 1984, No. 223, §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. § 47:338.22 — LA Code / Code revised-statutes / Title 47 / Section 338.22
Village of Baskin; authority to levy additional sales and use tax
Status: in_force

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

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

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

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

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

Acts 2004, No. 323, §1, eff. June 18, 2004; Redesignated from R.S. 33:2711.22 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:167 — LA Code / Code revised-statutes / Title 47 / Section 167
Collection of foreign items
Status: in_force

All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks or bills of exchange, shall obtain a license from the collector and shall be subject to such regulations enabling the state to obtain the information required under this Chapter as the collector shall prescribe; and whoever knowingly undertakes to collect such payments without having obtained a license therefor, or without complying with such regulations, shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one year or both.
La. Rev. Stat. § 47:2268 — LA Code / Code revised-statutes / Title 47 / Section 2268
Effect of judicial sale
Status: in_force

A. Except as otherwise provided in Subsection B of this Section, a judicial sale pursuant to R.S. 47:2267 shall terminate all interests in the immovable property.

B. The rights and obligations established or created by the following written instruments affecting immovable property shall not be terminated pursuant to this Chapter to the extent the interests remain effective against third persons and are filed with the appropriate recorder prior to the recordation of the tax lien certificate:

(1) Building restrictions, condominium declarations, or other common ownership interest regimes.

(2) Dedications in favor of political subdivisions, the public, or public utilities.

(3) Immobilizations of factory-built homes.

(4) Integrated coastal protection as defined in R.S. 49:214.2 or a project listed in the comprehensive master coastal protection plan as defined in R.S. 49:214.2.

(5) Levee or drainage projects by the departments, agencies, boards, or commissions of the state of Louisiana and their political subdivisions, including but not limited to a levee district or levee and drainage district as identified in Chapter 4 of Title 38 of the Louisiana Revised Statutes of 1950, parishes or municipalities, and the United States.

(6) Mineral rights.

(7) Pipeline servitudes.

(8) Predial servitudes.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.34 — LA Code / Code revised-statutes / Title 47 / Section 338.34
Security for bonds
Status: in_force

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

Acts 1962, No. 300, §5; Redesignated from R.S. 33:2717.5 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:540 — LA Code / Code revised-statutes / Title 47 / Section 540
Arrest
Status: in_force

Any officer of the Division of State Police or other peace officer or any authorized representative of the commissioner has the right, power, and authority to arrest, without warrant, and take before any committing magistrate of the parish in which the offense shall have been committed any person violating or whom such officer has reasonable grounds to suspect has violated any of the provisions of this Chapter. The district attorney of the district in which such parish is situated and the commissioner shall be notified and the district attorney may be required by the presiding judge to attend upon the date fixed for the trial and to represent the state. When such arrests are made, under circumstances which jeopardize or endanger the safety or security of the motor vehicle involved or that of its passengers or load, the officer shall afford a reasonable opportunity to the operator of the vehicle to provide reasonable security therefor.
La. Rev. Stat. § 47:6 — LA Code / Code revised-statutes / Title 47 / Section 6
Definitions
Status: in_force

The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.

Acts 1950, No. 19, §4.
La. Rev. Stat. § 47:338.24.4 — LA Code / Code revised-statutes / Title 47 / Section 338.24.4
Town of Duson; authority to levy additional sales and use tax
Status: in_force

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

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

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

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

E. The proceeds of the tax authorized by this Section may be used to fund the infrastructure and repairs of roads in the town of Duson, and permitted by the election proposition authorizing the levy of the tax.

Acts 2017, No. 175, §1, eff. June 12, 2017.
La. Rev. Stat. § 47:156 — LA Code / Code revised-statutes / Title 47 / Section 156
Adjustments in basis for determining gain or loss
Status: in_force

A. General rule. In computing the adjusted basis for determining gain or loss from the sale or other disposition of property, proper adjustment in respect of the property shall in all cases be made:

(1) For expenditures, receipts, losses, or other items, properly chargeable to capital account, including taxes and other carrying charges on unimproved and unproductive real property, but no such adjustment shall be made for taxes or other carrying charges for which deductions have been taken by the taxpayer in determining net income for the taxable year or prior taxable years;

(2) In respect of any period after December 31, 1933, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent allowed (but not less than the amount allowable) under this Chapter or under Act 21 of 1934. Where for any taxable year prior to the taxable year 1934, the depletion allowance was based on discovery value or a percentage of income, then the adjustment for depletion for such year shall be based on the depletion which would have been allowed for such year if computed without reference to discovery value or a percentage of income;

(3) In respect of any period prior to January 1, 1934, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent sustained;

(4) In the case of stock (to the extent not provided for in the foregoing paragraphs) for the amount of distributions previously made, which, under the law applicable to the year in which the distribution was made, were applicable in reduction of basis.

B. Substituted basis. Whenever it appears that a basis of property in the hands of the taxpayer is a substituted basis, then the adjustments provided in Sub-section A of this Section shall be made after first making in respect to such substituted basis proper adjustment of a similar nature in respect of the period during which the property was held by the transferor, donor, or grantor, or during which the other property was held by the person for whom the basis is to be determined. A similar rule shall be applied in the case of a series of substituted bases.

The term "substituted basis," as used in this Sub-section means a basis determined under any provision of R.S. 47:140 through 47:155, provided that the basis shall be determined:

(1) By reference to the basis in the hands of the transferor, donor, or grantor, or

(2) By reference to other property held at any time by the person for whom the basis is to be determined.

C. Discharge of indebtedness. Where any amount is excluded from gross income under R.S. 47:53.2 (relating to income from discharge of indebtedness) on account of the discharge of indebtedness the whole or a part of the amount so excluded from gross income shall be applied in reduction of the basis of any property held (whether before or after the time of the discharge) by the taxpayer during any portion of the taxable year in which such discharge occurred. The amount to be so applied (not in excess of the amount so excluded from gross income, reduced by the amount of any deduction disallowed under R.S. 47:53.2) and the particular properties to which the reduction shall be allocated shall be determined under regulations (prescribed by the Collector of Revenue) in effect at the time of the filing of the consent by the taxpayer referred to in R.S. 47:53.2. The reduction shall be made as of the first day of the taxable year in which the discharge occurred, except in the case of property not held by the taxpayer on such first day, in which case it shall take effect as of the time the holding of the taxpayer began.

Amended by Acts 1956, No. 435, §1.
La. Rev. Stat. § 47:293.1 — LA Code / Code revised-statutes / Title 47 / Section 293.1
Deduction for federal income tax for Hurricane Ida
Status: in_force

For taxable periods beginning on January 1, 2020, through December 31, 2021, federal income tax liability shall be increased by the amount by which an individual's federal income tax due to the United States for the taxable period was decreased as a result of claiming the increased federal standard deduction or the federal itemized deduction for certain net disaster losses attributable to Hurricane Ida.

Acts 2023, No. 434, §1, eff. June 27, 2023.

NOTE: See Acts 2023, No. 434, §2, re: applicability.
La. Rev. Stat. § 47:490.11 — LA Code / Code revised-statutes / Title 47 / Section 490.11
Military honor license plates for Laos War veterans
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 who served in the Laos War after July 1, 1961, and before July 1, 1978. The military honor license plates shall be of a color and design which are in compliance with R.S. 47:463(A)(3). However, the plate shall bear the inscription "Laos War Vet".

B. The license plates shall be issued in the same manner as other motor vehicle license plates. Veterans applying for the plates shall present to the issuing official a certified 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 secretary shall promulgate rules and regulations to implement the provisions of this Section. Oversight review of the rules and regulations shall be conducted by the House and Senate Committees 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. § 47:1403 — LA Code / Code revised-statutes / Title 47 / Section 1403
Designation of officers; domicile; quorum; seal
Status: in_force

A.(1) The governor shall designate a chairman from the membership of the Board of Tax Appeals.

(2) The member other than the chairman with the longest service on the board shall be its vice chairman, and shall perform duties as may be specified in the rules of the board and delegated by the chairman.

(3) Notwithstanding any provision of law to the contrary, the member appointed pursuant to R.S. 47:1402(D) shall be the hearing judge of the Local Tax Division of the board. For the purposes of the Local Tax Division, the judge shall exercise all jurisdiction, authority, and powers of the board and its chairman, including the hearing of cases to be adjudicated in the division and the rendering of orders and judgments in such cases.

(4) The local tax judge provided for in Paragraph (3) of this Subsection is recognized as having been created as a distinct position in the unclassified service for the purposes of Article X of the Constitution of Louisiana and shall serve as agency head for the Local Tax Division.

(5) In the event of a vacancy lasting more than thirty days or if the local tax judge submits a written request for assistance, the supreme court is authorized to make assignments or appointments for a local tax judge ad hoc in the same manner as authorized pursuant to Article V, Section 5(A) of the Constitution of Louisiana. Notwithstanding any provisions of law to the contrary, any sitting or retired ad hoc judge so assigned shall receive the compensation specified in this Chapter for ad hoc appointment pursuant to this Paragraph.

B.(1) The principal office and domicile of the board shall be at Baton Rouge, Louisiana.

(2) The board may hold meetings at any place within the state, and any member, when designated by the chairman, may act as a hearing judge and conduct hearings for the purpose of receiving testimony, argument, or both and reporting his findings of fact, law, or both to the board for decision or judgment.

(3) The time and place of meetings and hearings shall be designated by the chairman, with a view of securing reasonable opportunity to taxpayers to appear before the board with as little inconvenience and expense to parties and witnesses as is practicable.

(4) The board may allow for a hearing to be held by telephone, video conference, or similar communication equipment, including the administration of oaths in proceedings.

(5) Upon the motion of the local collector, a hearing on the merits in a matter involving only local taxing authorities from a single parish shall be held in that parish. The respective district or other local court shall make available any facilities necessary for the hearing, and any relevant expenses may be taxed as costs, including any costs for a hearing judge in the same amount as specified in R.S. 47:1417(C)(2).

(6)(a)(i) Upon the joint motion of all parties in any matter, or for any case filed by or against a local collector, a case filed with the board shall be heard in the board's Local Tax Division.

(ii) A case designated to be heard in the Local Tax Division shall be adjudicated as provided for in Paragraph (A)(3) of this Section.

(iii) A case designated to be heard in the Local Tax Division may thereafter instead be heard and adjudicated by the entire board only upon the joint motion of all parties. However, any board member may exercise the powers granted in R.S. 47:1408, and the chairman may issue other non-dispositive orders concerning cases in the division upon the joint motion of all parties or, in the absence of and at the direction of the hearing judge.

(b) Repealed by Acts 2019, No. 367, §2, eff. June 18, 2019.

(c) For any case assigned to be heard in the Local Tax Division, all references to the "Board of Tax Appeals" in this Chapter, in Chapter 2-D of this Subtitle, or in Subtitle III of this Title shall mean the board's Local Tax Division, with the board's authority exercised by its local tax judge pursuant to Paragraph (A)(3) of this Section.

(7) Notwithstanding any provision of law to the contrary, the chairman may designate either of the following as a hearing judge for purposes of Paragraph (2) of this Subsection:

(a) Any person who has been appointed as an ad hoc judge pursuant to the provisions of this Chapter.

(b) With the approval of the supreme court, any judge eligible for assignment pursuant to Article V, Section 5 of the Constitution of Louisiana who is considered an ad hoc judge pursuant to this Chapter.

C. A majority of the members of the board shall constitute a quorum for the transaction of the business of the board, except as otherwise provided in this Chapter. A vacancy in the board shall not impair the powers nor affect the duties of the board, nor of the remaining members of the board. In the event of a vacancy or in the absence of a board member, the chairman, or vice chairman during the absence of the chairman, may order a case involving a state collector to be heard in accordance with Paragraph (B)(2) of this Section, and the hearing judge shall render the judgment of the board. Except as otherwise provided for in this Chapter, and specifically excluding any case assigned to the Local Tax Division, the entire board may participate in the disposition of any case heard by the Board of Tax Appeals.

D. The board shall have a seal which shall be judicially noticed. Such seal may be used to authenticate the official acts of the board or any member thereof, but failure to use the seal shall not invalidate any such act.

Amended by Acts 1977, No. 282, §1, eff. July 7, 1977. Acts 1984, No. 380, §1, eff. July 6, 1984; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §§1, 2, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
La. Rev. Stat. § 47:463.110 — LA Code / Code revised-statutes / Title 47 / Section 463.110
Special prestige license plate; 4-H
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 4-H 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.

B. The background of the plate shall be white and there shall be a thin green border around the perimeter of the plate. The top of the plate shall bear the word "Louisiana" in red. The 4-H logo shall appear on the left side of the plate beneath the words "LSU AgCenter" written in green. The bottom of the plate shall bear the words "Support 4-H Youth Development" in green letters and the alpha numeric registration license code and numbers shall also be green.

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 fee of twenty-five dollars for this special prestige license plate, which shall be disbursed to the 4-H Foundation. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463, and a three dollar and fifty cent handling fee to be retained by the department to offset a portion of administrative costs.

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

Acts 2002, 1st Ex. Sess., No. 53, §1.
La. Rev. Stat. § 47:287.651 — LA Code / Code revised-statutes / Title 47 / Section 287.651
Payment of tax
Status: in_force

A. Time of payment.

(1) The total amount of tax on a calendar year return imposed by this Part shall be paid on the fifteenth day of May following the close of the calendar year, or, if a calendar year return is filed before said due date, then the tax shall be paid when the return is filed; and, if the return is on the basis of a fiscal year, then the total amount of tax shall be paid on the fifteenth day of the fifth month following the close of the fiscal year, or, if a fiscal year return is filed before said due date, then the tax shall be paid when the return is filed.

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, the total amount of tax imposed by this Part on organizations described in I.R.C. Section 501 on a calendar year return shall be paid on the fifteenth day of June following the close of the calendar year, or, if a calendar year return is filed before said due date, then the tax shall be paid when the return is filed; and, if the return is on the basis of a fiscal year, then the total amount of tax shall be paid on the fifteenth day of the sixth month following the close of the fiscal year, or, if a fiscal year return is filed before said due date, then the tax shall be paid when the return is filed.

(3) The full amount of tax disclosed by the return as filed shall constitute an assessment at that time and shall be recorded as an assessment in the records of the secretary.

B. Voluntary advance payment. A tax imposed by this Part or any installment thereof may be paid at the election of the taxpayer prior to the date prescribed for its payment.

C. Receipts. The secretary, upon any payment of any tax imposed by this Part, shall upon request give to the person making such payment a full written or printed receipt therefor.

D. Form of payment. All payments of taxes under this Part shall be made payable to the secretary of revenue; and the amount may be paid by check, bank draft, post office money order, express money order, electronic funds transfer, or credit or debit cards.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2001, No. 1032, §15; Acts 2010, No. 214, §1; Acts 2016, No. 661, §1, eff. June 17, 2016.

NOTE: See Acts 2016, No. 661, §3, regarding applicability.
La. Rev. Stat. § 47:803 — LA Code / Code revised-statutes / Title 47 / Section 803
Collection and payment of tax
Status: in_force

A.(1) The tax levied hereunder shall be collected or paid by suppliers on all special fuels sold or delivered by them, except the following:

(a) Those fuels required to be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 U.S.C. 4082 and pursuant to the regulations of the United States Environmental Protection Agency.

(b) Those fuels sold and delivered in bulk to state agencies, parish and municipal governments, and other political subdivisions of the state of Louisiana who have obtained a certificate from the Department of Revenue, and which fuels are to be used for purposes other than in a vehicle licensed or required to be licensed for highway use.

(c) Liquefied petroleum gas and compressed natural gas.

(2) The tax shall be collected and paid by suppliers on dyed fuel authorized for highway use by certain vehicles under 26 U.S.C. 4082 and the regulations adopted thereunder.

(3) Undyed special fuels when sold or delivered to a user for a purpose other than a vehicle licensed or required to be licensed for highway use, may be subject to a refund or credit under R.S. 47:802.1.

B. The tax levied hereunder shall be paid by any interstate user on special fuels imported into this state by him.

C. The tax levied hereunder shall be paid by any person who uses special fuels in this state on which the tax levied hereunder has not been paid.

Acts 1964, Ex. Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1994, No. 7, §1, eff. July 1, 1994; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:1574.3 — LA Code / Code revised-statutes / Title 47 / Section 1574.3
Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
Status: in_force

A. The secretary may refuse to register or issue or may revoke a state sales tax resale certificate to a business that has reorganized if the purpose of the reorganization is to evade the payment of sales and use taxes or withholding taxes when the taxes have been collected but not remitted to the department.

B. As used in this Section:

(1) "Evade" means the deliberate failure to pay tax, interest, and penalty that the taxpayer knows are due.

(2) "Reorganization" means any of the following:

(a) The transfer of a majority of the assets of one business to another business, where any of the persons having an interest in the ownership or management in the former business maintain an ownership or management interest in the new business, either directly or indirectly.

(b) A mere change in identity or form of ownership.

(c) A mere continuation of the former business based on significant shared features including ownership, personnel, assets, or general business activity.

C. The new business resulting from the reorganization for the purpose of evading the payment of sales and use taxes or withholding taxes when the taxes have been collected but not remitted to the department is not entitled to be registered or to receive a resale certificate from the secretary until all sales, use, and withholding taxes, penalties, and interest due have been paid in full.

D. A reorganization with the purpose of evading state sales and use or withholding tax collected but not remitted to the department shall subject the owner of the business to a penalty of five thousand dollars. This penalty shall be in addition to any other tax, interest, and penalties for which the business or the owner of the business may be liable.

Acts 2018, No. 527, §1, eff. July 1, 2018.
La. Rev. Stat. § 47:531.1 — LA Code / Code revised-statutes / Title 47 / Section 531.1
Director's authority
Status: in_force

In the administration and enforcement of the "Vehicle Registration License Tax" under the provisions of Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, the director of public safety in his capacity as "Vehicle Commissioner" shall have the same power and authority as the collector of revenue has under Parts I, II, III, IV, V, VI and VII of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 except he shall not be subject to the provisions of Sections 1501, 1502, 1504, 1505, 1506 and 1508 of Part I of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

Acts 1972, No. 96, §8, eff. Jan. 1, 1973.
La. Rev. Stat. § 47:2603 — LA Code / Code revised-statutes / Title 47 / Section 2603
Use of stamps required
Status: in_force

A. Tax stamps. In order to enforce the collection of the tax levied by this Part, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined by him and so prepared as to permit them to be easily affixed to or stamped on marijuana or controlled dangerous substances, or containers thereof.

B. Purchase of stamps. (1) All tax stamps shall be purchased from and sold by the secretary.

(2) The purchase of tax stamps required by this Part shall be made to the secretary on the form provided by the secretary. Dealers are not required to give their name, address, social security number, or other identifying information on the form.

(3) The purchaser shall pay one hundred percent of the face value for each stamp at the time of the purchase and payments may be made by cashiers check or cash.

C. Affixing stamps. Stamps shall be affixed by the dealer on the smallest container or package of marijuana or controlled dangerous substance that is subject to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's stock on hand whether or not the tax has been paid. The dealer shall cause to be affixed on every gram or unit of marijuana or controlled dangerous substance on which a tax is due stamps of an amount equaling the tax due thereon, before any dealer sells, offers for sale, handles, removes, or otherwise disturbs or distributes the same. Each stamp may be used only once.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
La. Rev. Stat. § 47:55 — LA Code / Code revised-statutes / Title 47 / Section 55
Deductions from gross income; taxes generally
Status: in_force

In computing net income, there shall be allowed as deductions all taxes paid or accrued within the taxable year except:

(1) Taxes imposed by this chapter;

(2) Estate and gift taxes;

(3) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly allocable to maintenance or interest charges;

(4) Any income taxes paid on net income on which no Louisiana income tax has been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be paid, except income taxes attributable to a difference between credits against net income allowed by R.S. 47:79 and like credits against net income allowed in the law under which such income taxes are paid; and

(5) Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.

Amended by Acts 1970, No. 258, §1; Acts 1974 No. 188, §1; Acts 2010, No. 175, §5; Acts 2016, 1 st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:322.14 — LA Code / Code revised-statutes / Title 47 / Section 322.14
Disposition of certain collections in Jefferson Davis Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Jefferson Davis Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.38.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.204 — LA Code / Code revised-statutes / Title 47 / Section 338.204
City of Winnsboro; hotel occupancy tax; authorization
Status: in_force

A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Winnsboro may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall be two percent of the rent or fee charged for such occupancy.

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

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

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

C. The governing authority may enter into a contract, under 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 by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax solely and exclusively to fund the maintenance and operation of a civic center located within the city.

Acts 2008, No. 100, §1, eff. July 1, 2008; Redesignated from R.S. 33:2740.18.3 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.202 — LA Code / Code revised-statutes / Title 47 / Section 463.202
Special prestige license plates; "Disabled Peace Officer"
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 "Disabled Peace Officer" plate, provided there is a minimum of one thousand applicants for such plates. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall work in conjunction with the member of the House of Representatives representing House District Number 40 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 disabled peace officer, whether active or retired, who is a 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 Peace Officers Association. The monies received from the royalty fees shall be used solely for activities and services provided by the association.

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

Acts 2019, No. 15, §1.
La. Rev. Stat. § 47:463.211 — LA Code / Code revised-statutes / Title 47 / Section 463.211
Special prestige license plate; "En français S.V.P"
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 "En français S.V.P" plate, provided there are 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 Saint LUC French Immersion and Cultural Campus Board of Directors to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "Saint LUC. En français SVP " and shall also include a prominent logo.

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 disbursed solely to fund programming at the Saint LUC French Immersion and Cultural Campus.

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

Acts 2021, No. 323, §1.
La. Rev. Stat. § 47:2129.1 — LA Code / Code revised-statutes / Title 47 / Section 2129.1
Quarterly payments; Rapides Parish
Status: in_force

A. Each tax collector in Rapides Parish shall have the discretion to accept the payment by a tax debtor of estimated taxes and any related statutory impositions on a quarterly basis. This grant of authority shall be contingent upon the prior authorization of the governing authority of the taxing authority which imposes the tax. The authorization shall be evidenced by resolution adopted by the governing authority. A tax collector may begin accepting quarterly payments in January of the year following the year in which the resolution was adopted.

B. Payments authorized herein shall be made in the year in which the taxes are due. The estimated amount of taxes or statutory impositions shall be based upon the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll, the tax collector shall reconcile any advance payments made pursuant to this Section with the amount of taxes due according to the certified tax roll. Advance payments shall be shown on a tax debtor's tax bill as a credit against taxes due.

C. The tax collector shall deposit all payments collected pursuant to this Section in the same account as the avails of all ad valorem tax and statutory imposition collections. For purposes of settlement of tax proceeds, these monies shall be treated in the same manner as payments made upon receipt of that year's tax notice.

Acts 2012, No. 77, §1, eff. May 11, 2012.
La. Rev. Stat. § 47:818.37 — LA Code / Code revised-statutes / Title 47 / Section 818.37
Persons required to be licensed
Status: in_force

A. No person shall engage in or do business in this state as any of the following without having first obtained the appropriate license or licenses issued by the secretary authorizing that business:

(1) A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.

(2) A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.

(3) A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.

(4) An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.

(5) A terminal operator.

(6) An exporter.

(7) A motor fuel transporter.

(8) A blender.

(9) An interstate motor fuel user.

(10) An aviation fuel dealer.

B. Notwithstanding any other law to the contrary, persons dealing solely in tax and fee paid product below the terminal rack shall not be required to be licensed. However, to be eligible to defer state excise tax or to receive the discount from the supplier or permissive supplier, or to be eligible for a refund of tax paid, the applicant must be registered with the department as an importer or distributor. In order for an applicant to make a claim for a refund of taxes paid, the applicant shall be licensed as required in this Part.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.
La. Rev. Stat. § 47:362 — LA Code / Code revised-statutes / Title 47 / Section 362
Special provisions
Status: in_force

A. No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this Chapter, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality or parish in which is located the principal place of business of such contractor within the state as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed seven hundred fifty dollars.

B. The tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.

C. For lessors with a place of business in this state, the tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of such business without regard to the location where the leased property is situated within this state.

D. A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one business, and to have only one place of business which shall be the place where the general office within the state as designated by such person is located.

E. Nothing in this Chapter is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:833.

F. Under the provisions of this Chapter, no occupational license tax totaling more than fifty dollars levied against a small business will increase more than twenty-five percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1985. Small business shall be defined as any person who employs fifteen full-time persons or less per business establishment and which has two million dollars or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classification in this Chapter.

Added by Acts 1978, No. 610, §1. Amended by Acts 1981, No. 763, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2008, No. 415, §2, eff. Jan. 1, 2009.

NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.

NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.
La. Rev. Stat. § 47:851 — LA Code / Code revised-statutes / Title 47 / Section 851
Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions
Status: in_force

A. General requirements. All purchases of cigars, cigarettes, and smoking tobaccos by any tobacco dealer shall be evidenced by an invoice from the seller correctly showing the date of the purchase and the quantity of each of said articles purchased by said dealer. Every tobacco dealer shall, at the time of shipping or delivering any cigars, cigarettes, or smoking tobaccos, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article and shall retain the same subject to the use and inspection of the secretary of revenue and taxation or his authorized representative until the taxes to which they relate have prescribed. Tobacco dealers shall also keep a record of all cigarettes, cigars, and smoking tobaccos purchased by them, and hold all books, records, and memoranda pertaining to the purchase and sale of such cigars, cigarettes, and smoking tobaccos open to the inspection of the secretary of revenue and taxation or his authorized representative.

B. Registered tobacco dealers and stamping agents.

(1) Each and every designated stamping agent in accordance with R.S. 26:902(2)(a) receiving unstamped cigarettes shall file a report with the secretary of the Department of Revenue on forms prescribed and furnished by the secretary showing the purchase, receipt and sale of unstamped taxable cigarettes, and the purchase and use of cigarette tax stamps. The report shall be submitted to cover the calendar month and shall be filed with the secretary not later than the twentieth day of the month following the end of the previous calendar month. The report shall certify that the report is complete and accurate and shall contain, in addition to any further information that the secretary or the attorney general may reasonably require, the following:

(a) The total number of cigarettes acquired by the stamping agent during that month for sale into the state or for sale from this state into another state, sold in or into the state by the stamping agent during that month, and held in inventory in the state or for the sale into the state by the stamping agent pursuant to this Chapter and R.S. 13:5075, in each case identifying by name and number of cigarettes the manufacturer and brand families of those cigarettes.

(b) The total number of stamps it affixed during that month, and identifying (i) how many of each type of stamp it affixed by number and dollar amount of tax paid; (ii) the total number of cigarettes contained in the packages to which it affixed each respective type of tax stamp; and (iii) by name and number of cigarettes, the manufacturers and brand families of the packages to which it affixed each respective type of tax stamp.

(c) In the case of a stamping agent that is an importer, reports under Subparagraph (a) of this Paragraph shall not include cigarettes it sold to a stamping agent as permitted under R.S. 26:902(2)(a) and that it separately reports pursuant to R.S. 13:5075.

(2) Any person that during a month acquired, purchased, sold, possessed, transferred, transported, or caused to be transported in or into the state cigarettes of a manufacturer or brand family that were not on the state directory at the time shall file, not later than the twentieth day of the month following the end of the previous calendar month, a report on a form provided by the secretary and certify that the report is complete and accurate. The report shall contain, in addition to any further information that the secretary or the attorney general may reasonably require, the following information:

(a) The total number of those cigarettes, in each case identifying by name and number of cigarettes (i) the manufacturer of those cigarettes, (ii) the brand families of those cigarettes, (iii) in the case of a sale or transfer, the state in which the recipient of those cigarettes is located, and (iv) in the case of an acquisition or purchase, the state of the seller or sender of those cigarettes.

(b) The following shall be provided to the attorney general or secretary upon request: in the case of acquisition, purchase, or possession, the detail of the person's subsequent sale or transfer of those cigarettes, identifying by name and number of cigarettes (i) the brand families of those cigarettes, (ii) the date of the sale or transfer, (iii) the name and address of the recipient, (iv) the number of stamps of each other state that the person affixed to the packages containing those cigarettes during that month, (v) the total number of cigarettes contained in the packages to which it affixed respective other state's stamp, (vi) by name and number of cigarettes that manufacturers and brand families of the packages to which it affixed each respective other state's stamp and (vii) a certification that it reported each sale or transfer to the taxing authority of the other state not later than the twentieth day of the month following the end of the previous calendar month.

(3) The secretary may share the information reported under this Section with any federal, state, or local taxing agency or law enforcement authorities of this state or other states.

(4)(a) Every registered tobacco dealer receiving and handling cigars and smoking tobaccos in Louisiana upon which the tax has not been previously paid shall, within twenty days after the expiration of each calendar month, file with the secretary a report, under oath, of the total amount of such cigars and smoking tobaccos received and handled during the preceding month, and shall pay the taxes due thereon, and all out-of-state Louisiana registered tobacco dealers shall file a report, under oath, disclosing all sales of cigars and smoking tobaccos in Louisiana during the preceding calendar month, and shall pay the taxes due thereon. This report shall be made on forms prescribed and furnished by the secretary and shall show such other information as the secretary may require so that the taxes levied in R.S. 47:841 can be reported and computed.

(b) A five percent discount is allowable for timely and accurately filing the report only on those purchases made by registered tobacco dealers in Louisiana who have a direct purchasing contract with a manufacturer. The secretary shall allow wholesale tobacco dealers of other states serving a trade area of retail dealers in this state who have a direct purchasing contract with a manufacturer to sell in this state with the benefit of the discount provided in this Section, provided the dealers meet the requirements of a wholesale dealer as set forth in R.S. 47:842(5). The transfer or disposal by a qualified dealer of any benefit herein conferred is prohibited except in the case of the original recipient.

(5) Failure to file the monthly report on or before the twentieth day of the following month will subject the dealer to forfeiture of the discounts as authorized in R.S. 47:843 and 851 and all other penalties as provided in the administrative provisions in Chapter 18, Title 47, however, the collector can upon timely application extend this date in his discretion upon cause shown.

C. Vending machine operators. (1) Every tobacco product vending machine operator shall keep a detailed record, including the purchase invoice, of each vending machine showing the date the machine was purchased or acquired, the source from which the machine was acquired, the correct make, model, and serial number, and capacity as to the number of cartons of cigarettes. Detailed records shall be kept showing the location of each machine and the date of placing the machine on location. Vending machine operators shall keep a record of the purchase and receipt of all cigars, cigarettes, and smoking tobacco purchased by them and hold all books, records, and memoranda pertaining to the sale of such cigars, cigarettes, and smoking tobaccos open to the inspection of the collector or his duly authorized agent.

(2) In accordance with R.S. 14:91.8(D), vending machine operators shall affix a sign or sticker in not less than twenty-two-point type on the front of each machine stating, "LOUISIANA LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS, ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS TO PERSONS UNDER AGE 21".

D. A nonresident tobacco dealer shall maintain invoices correctly showing the date, quantity, recipient, manufacturer, and brand of cigars, cigarettes, and smoking tobaccos sold by the dealer for distribution in or into the state of Louisiana. The nonresident tobacco dealer shall keep stock affixed with a Louisiana tax stamp separate and apart from the remainder of the dealer's stock. Every nonresident tobacco dealer shall, at the time of shipping or delivering any cigars, cigarettes, or smoking tobaccos in or into the state of Louisiana, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article and shall retain the same subject to the use and inspection of the collector for the period of two years. Nonresident tobacco dealers shall also keep a record of all cigarettes, cigars and smoking tobaccos purchased by them for distribution within the state of Louisiana, and hold all books, records and memoranda pertaining to the purchase and sale of such cigars, cigarettes, and smoking tobaccos open to the inspection of the collector.

E. Out-of-state sales reports. Any person that sells cigarettes from this state into another state shall, by the twentieth day of the month following the month in which the sales were made, file a report on a form to be prescribed by the secretary and shall provide a duplicate report to the attorney general and certify that the report is complete and accurate.

(1) The report shall contain the following information:

(a) The total number of cigarettes sold from this state into another state by the dealer during that month, identifying by name and number of cigarettes; (i) the manufacturer of those cigarettes; (ii) the brand families of those cigarettes; and, (iii) the name and address of each recipient of those cigarettes.

(b) The number of stamps of each other state the dealer affixed to the packages containing those cigarettes during that month, the total number of cigarettes contained in packages to which it affixed each respective other state's stamp and, by name and number of cigarettes, the manufacturers and brand families of the packages to which it affixed each respective other state's stamp.

(c) If the dealer sold cigarettes during that month from this state into another state in packages not bearing a stamp of the other state, (i) the total number of cigarettes contained in such packages, identifying by names and number of cigarettes, the manufacturers of those cigarettes, the brand families of those cigarettes, and the name and address of each recipient of those cigarettes; (ii) the dealer's basis for belief that such state permits the sale of the cigarettes to consumers in a package not bearing a stamp; and, (iii) the amount of excise, use or similar tax imposed on the cigarettes and paid by the dealer to such state.

F. Information sharing. The secretary may share the information provided in Subsection E of this Section, upon request, with any federal, state, or local taxing agency or law enforcement authorities of this state or other states.

Amended by Acts 1950, No. 18, §1; Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §2; Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1991, No. 114, §1. Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1991, No. 114, §1; Acts 2006, No. 454, §2, eff. June 15, 2006; Acts 2007, No. 474, §1; Acts 2013, No. 221, §3; Acts 2014, No. 278, §3, eff. May 28, 2014; Acts 2016, 1 st Ex. Sess., No. 5, §1, eff. April 1, 2016; Acts 2016, No. 640, §1; Acts 2021, No. 403, §3.