La. Rev. Stat. § 47:120.281 — LA Code / Code revised-statutes / Title 47 / Section 120.281
Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.
Status: in_force

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

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

Acts 2014, No. 508, §1, eff. Jan. 1, 2015.
La. Rev. Stat. § 47:208 — LA Code / Code revised-statutes / Title 47 / Section 208
Continuation of partnership
Status: in_force

A. General rule. For purposes of this Chapter, an existing partnership shall be considered as continuing if it is not terminated.

B. Termination.

(1) General rule. For purposes of Subsection A of this Section, a partnership shall be considered as terminated only if:

(a) no part of any business, financial operation, or venture of the partnership continues to be carried on by any of its partners in a partnership, or

(b) within a 12-month period there is a sale or exchange of 50 per cent or more of the total interest in partnership capital and profits.

(2) Special rules.

(a) Merger or consolidations. In the case of the merger or consolidation of two or more partnerships the resulting partnership shall, for purposes of this Section, be considered the continuation of any merging or consolidating partnership whose members own an interest of more than 50 per cent in the capital and profits of the resulting partnership.

(b) Division of a partnership. In the case of a division of a partnership into two or more partnerships, the resulting partnerships (other than any resulting partnership the members of which had an interest of 50 per cent or less in the capital and profits of the prior partnership) shall, for purposes of this Section, be considered a continuation of the prior partnership.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:463.69 — LA Code / Code revised-statutes / Title 47 / Section 463.69
Special prestige license plates; "Don't Litter Louisiana"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish the "Don't Litter Louisiana" prestige license plate, which shall have a minimum of one hundred applicants for such plate, for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, to promote litter awareness. The license plate shall be of a color and design selected by the Department of Public Safety and Corrections, office of motor vehicles, shall bear the words "Don't Litter Louisiana", and shall be in compliance with the requirements of R.S. 47:463(A)(3).

B. The charge for this special license plate shall be the standard motor vehicle registration license fee. However, no such plate shall be issued unless the application is accompanied by an annual donation of twenty-five dollars and a handling fee of three dollars and fifty cents. The donation shall be made as provided in Subsection C.

C. The department shall collect the twenty-five dollar annual donation and forward it to the state treasurer for immediate deposit into the state treasury. The state treasurer shall disburse an amount equal to those revenues to the Department of Public Safety and Corrections, office of state police, to be used solely for an antilitter campaign. The department shall retain the handling fee of three dollars and fifty cents to offset a portion of the administrative costs.

D. The secretary shall adopt rules and regulations as are necessary, in accordance with the Administrative Procedure Act, to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.

Acts 1999, No. 908, §1.
La. Rev. Stat. § 47:9056 — LA Code / Code revised-statutes / Title 47 / Section 9056
Computation of retailer's rental payments
Status: in_force

If a lottery retailer's rental payments for the business premises are contractually computed, in whole or in part, on the basis of a percentage of retail sales, and such computation of retail sales is not explicitly defined to include sales of tickets in a state lottery, the compensation received by the lottery retailer from the lottery shall be considered the amount of the retail sale for purposes of computing the rental payment.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:299.5 — LA Code / Code revised-statutes / Title 47 / Section 299.5
Procedure for making offset claims
Status: in_force

A. Any agency making an offset claim to the secretary shall make the claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as provided for in this Part. Such writing shall also include a certification by the agency that the debts for which claims of offset are made are legally collectible, liquidated sums due and owing the agency or due and owing a person and collectible by the agency.

B.(1) Except as provided in Paragraphs (2) and (3) of this Subsection, the agency shall pay to the secretary a fee of twenty-five dollars for each offset claim.

(2) The Department of Children and Family Services shall pay to the secretary a fee of four dollars for each offset claim.

(3) District public defenders' offices shall pay to the secretary a fee of four dollars for each offset claim.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2015, No. 130, §1, eff. July 1, 2015; Acts 2016, No. 11, §1.
La. Rev. Stat. § 47:305.6 — LA Code / Code revised-statutes / Title 47 / Section 305.6
Exemptions; schools and educational materials
Status: in_force

The sales and use tax imposed by taxing authorities shall not apply to:

(1) The purchase, lease, or rental of educational materials or equipment used for classroom instruction by approved parochial and private elementary and secondary schools which comply with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code, limited to books, workbooks, computers, computer software, films, videos, and audio tapes.

(2) Tangible personal property sold by approved parochial and private elementary and secondary schools which comply with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code, or students, administrators, or teachers, or other employees of the school, if the money from the sales, less reasonable and necessary expenses associated with the sale, is used solely and exclusively to support the school or its program or curricula. This exemption shall not be construed to allow tax-free sales to students or their families by promoters or regular commercial dealers through the use of schools, school faculty, or school facilities.

(3) The purchase of food items for school lunch or breakfast programs by nonpublic elementary or secondary schools which participate in the National School Lunch and School Breakfast programs or the purchase of food items by nonprofit corporations which serve students in nonpublic elementary or secondary schools and which participate in the National School Lunch and School Breakfast programs.

(4) The sale at retail of property in the regular course of business or the donation to a school in the state which meets the definition provided in R.S. 17:236 or to a public or recognized independent institution of higher education in the state of property previously purchased for resale in the regular course of a business.

(5) The sale of admissions to athletic and entertainment events held for or by public, parochial, and private elementary and secondary schools.

(6) The purchase, lease, or rental of items of tangible personal property or services by a regionally accredited independent institution of higher education which is a member of the Louisiana Association of Independent Colleges and Universities or by the Edward Via College of Osteopathic Medicine if the purchase, lease, or rental is directly related to the educational mission of the institution.

Added by Acts 1962, No. 226, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §§3, 4, eff. June 20, 2025.

NOTE: See Acts 2025, No. 384, regarding different applicabilities of Sections.
La. Rev. Stat. § 47:1522 — LA Code / Code revised-statutes / Title 47 / Section 1522
Alternative dispute resolution
Status: in_force

The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not to exceed five million dollars when such procedures are deemed to be in the best interest of the state. The secretary of the Department of Revenue shall have the authority to contract for the allocation of any costs of alternative dispute resolution procedures. The secretary shall retain the authority to contract for the nonbinding mediation of any dispute under Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member of the Board of Tax Appeals.

Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:463.242 — LA Code / Code revised-statutes / Title 47 / Section 463.242
Special prestige license plate; "Jefferson Parish Bicentennial"
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 "Jefferson Parish Bicentennial" plate, provided that there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the governing authority of Jefferson Parish to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Jefferson Parish Bicentennial".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Jefferson Community Foundation. The monies received from the royalty fees shall be used for public purposes, such as the planning and development of a series of cultural events and activities surrounding the Bicentennial of Jefferson Parish.

Acts 2024, No. 458, §1.
La. Rev. Stat. § 47:287.61 — LA Code / Code revised-statutes / Title 47 / Section 287.61
Gross income defined
Status: in_force

"Gross income" of a corporation means the same items and the same dollar amount required by federal law to be reported as gross income on the corporation's federal income tax return for the same taxable year, subject to the modifications specified in this Part, whether or not a federal income tax return is actually filed.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:337.52 — LA Code / Code revised-statutes / Title 47 / Section 337.52
Waiver of restrictions and delays
Status: in_force

The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:337.48 through 337.51 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:332.39 — LA Code / Code revised-statutes / Title 47 / Section 332.39
Disposition of certain collections in Terrebonne Parish
Status: in_force

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

B. The monies in the Terrebonne Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Houma Area Convention and Visitors Bureau to fund the development of tourism and other economic growth projects within the parish of Terrebonne. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.217 — LA Code / Code revised-statutes / Title 47 / Section 463.217
Special prestige license plate; "United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana"
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 "United Most Worshipful St. John's Grand Lodge of Louisiana A.F.& A.M." plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the deputy grand master of the United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design may include the words "United Most Worshipful St. John's Grand Lodge of Louisiana A.F. & A.M.".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana. The monies received from the royalty fees shall be used for monthly expenses and building maintenance.

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

Acts 2022, No. 29, §1.
La. Rev. Stat. § 47:338.150 — LA Code / Code revised-statutes / Title 47 / Section 338.150
Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
Status: in_force

A. The Morehouse Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the parish of Morehouse, as hereinafter set forth.

B. The sales tax so levied shall be imposed by an ordinance of the governing authority of the 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 in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Morehouse at an election to be conducted in accordance with the general election laws of the state and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance. All costs of conducting the election shall be borne by the parish governing authority.

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

D. The proceeds of said tax shall be used solely for the purpose of financing and operating a solid waste disposal system for the parish.

E. The governing authority of Morehouse Parish may invest the revenues derived from the sales tax collections in interest bearing accounts in federally insured institutions, and use the income derived from such investments, together with the tax proceeds, for the purpose for which the sales tax election was called.

F. The tax levied by authority of this Section shall expire at midnight December 31, 1975.

Added by Acts 1970, No. 340, §1; Redesignated from R.S. 33:2738.42 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:143 — LA Code / Code revised-statutes / Title 47 / Section 143
Unadjusted basis; transfer in trust after December 31, 1933
Status: in_force

If the property be acquired after December 31, 1933, by a transfer in trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made.
La. Rev. Stat. § 47:1622 — LA Code / Code revised-statutes / Title 47 / Section 1622
Crediting or offset of overpayments against other obligations
Status: in_force

A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken.

B. No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied.

Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1172, §8, eff. June 30, 1997.
La. Rev. Stat. § 47:338.114 — LA Code / Code revised-statutes / Title 47 / Section 338.114
Certain parish school boards; authority to levy additional sales and use tax
Status: in_force

A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect, for a period not exceeding three years from the date of the first levy thereof, an additional sales and use tax not to exceed one-half percent within their respective parishes.

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

C. The sales and use tax so levied shall be imposed by ordinance of the 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 the parish, all as defined in R.S. 47:301 through 317. The ordinance imposing said tax 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 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 should 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 1991, No. 28, §1, eff. June 19, 1991; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.52 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2202 — LA Code / Code revised-statutes / Title 47 / Section 2202
Minimum bid prices; sale of adjudicated property; sale of tax lien held by the political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision
Status: in_force

A.(1) The governing authority of each political subdivision may elect to sell adjudicated property at a public sale to the highest bidder without setting a minimum bid or requiring an appraisal.

(2) If the governing authority elects to set a dollar amount as a minimum bid for the public sale of adjudicated property, the minimum bid shall be no less than the total amount of statutory impositions, governmental liens, and costs of sale.

(3) If the governing authority elects to require an appraisal of adjudicated property to be sold at public sale, the political subdivision shall appoint a licensed appraiser to appraise and value the property. The minimum bid at the first public sale shall be at least two-thirds of the appraised value of the property. If the property fails to sell at the first public sale, the minimum bid at the second sale shall be one-third of the appraised value of the property.

B. The governing authority of each political subdivision may elect to set a minimum bid for the public sale of tax liens held by the political subdivision.

C. For the public sale of immovable property to enforce a tax lien held by the political subdivision, the governing authority of the political subdivision shall set a minimum bid that is not less than two-thirds of the value of the immovable property established by the assessor's current assessment.

D. Notwithstanding the provisions of Subsection A of this Section, the governing authority of each political subdivision may allow an adjoining landowner to purchase adjudicated property for any price set by the governing authority without public bidding at a public meeting of the governing authority; provided, that the governing authority of an applicable political subdivision determines that the adjoining landowner has maintained the adjudicated property for a period of one year prior to the sale. Such a sale shall be deemed a public sale under the provisions of this Subpart.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:120.221 — LA Code / Code revised-statutes / Title 47 / Section 120.221
Income tax checkoff; Bastion Community of Resilience
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 Bastion Community of Resilience 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, hereinafter referred to as the "secretary". No donation made under the provisions of this Part shall be invalid for want of an authentic act.

B. There is hereby established in the state treasury a special escrow fund to be known as the Bastion Community of Resilience Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of Bastion Community of Resilience. The fund shall be administered by the state treasurer, who shall every three months, remit the remaining balance of monies in the fund to Bastion Community of Resilience. Monies remitted to Bastion Community of Resilience from such donations shall be used for the development of innovative housing for recent war veterans suffering from traumatic brain injury or polytrauma, along with their families.

C. The House Committee on Ways and Means, may, at its discretion, request a report from Bastion Community of Resilience 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 Bastion Community of Resilience activities. The committee may summon any person employed by or associated with Bastion Community of Resilience to provide testimony with respect to the report.

Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.
La. Rev. Stat. § 47:337.84 — LA Code / Code revised-statutes / Title 47 / Section 337.84
Running of time limitations for criminal offenses
Status: in_force

No person shall be prosecuted, tried or punished for a criminal offense under this Chapter unless the prosecution is instituted within a period of four years after the offense has been committed.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.208 — LA Code / Code revised-statutes / Title 47 / Section 338.208
Hotel/motel occupancy tax in the city of Opelousas
Status: in_force

A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the city of Opelousas governing authority, whether acting as the governing authority of the city of Opelousas or as the governing authority of any special district created for the purposes set forth in Subsection D of this Section, is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel/motel rooms located within the city of Opelousas. The hotel/motel occupancy tax shall be two percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:338.201. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel/motel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8). Proceeds from the tax collected shall be remitted to the city and shall be used for purposes enumerated in Subsection D of this Section to promote and fund programs that enhance visitation and tourism in the city of Opelousas and to fund improvements within the city.

B. The governing authority shall impose the occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the council take action as authorized in this Section to collect the occupancy tax, the collection shall begin no earlier than January 1, 2008. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the city 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 "ordinance" as used herein means an ordinance, act, or other appropriate legislative enactment of the governing authority.

C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel/motel rooms in the city.

D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used to fund tourism promotion in the city of Opelousas and to fund programs and special events relating to tourism in the city of Opelousas by only a mayor-designated body whose sole purpose is to promote and fund programs that enhance visitation and tourism and improvements within the city.

Acts 2007, No. 268, §1, eff. July 6, 2007; Redesignated from R.S. 33:2740.68 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2211 — LA Code / Code revised-statutes / Title 47 / Section 2211
Disposition of proceeds
Status: in_force

The proceeds of a sale pursuant to this Subpart in excess of the statutory impositions, other governmental liens, costs of the sale, and other costs incurred by the political subdivision in holding and maintaining the property shall be held by the political subdivision for the benefit of persons holding an interest in the property for a period of one year from the date that notice is sent as provided by this Section. No later than thirty days after the date of the sale, the political subdivision shall notify each tax lien auction party of the excess funds being held for the benefit of persons holding an interest in the property. Any person holding an interest in the property may submit an application to receive that person's portion of the proceeds by submitting an affidavit to the political subdivision asserting the facts necessary to prove their interest in the property and the proportion of the proceeds to which they are entitled. If no application to receive the excess bid is received timely, the excess bid shall revert to the selling political subdivision.

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. § 47:774 — LA Code / Code revised-statutes / Title 47 / Section 774
Additional or substituted bond; when required
Status: in_force

When any bond previously furnished becomes unsatisfactory to the collector, either as to the amount or solvency or both, the collector shall call upon the dealer to furnish promptly another or larger bond satisfactory to him.

Amended by Acts 1958, No. 434, §2.
La. Rev. Stat. § 47:818.17 — LA Code / Code revised-statutes / Title 47 / Section 818.17
Backup tax; liability
Status: in_force

A. The tax levied pursuant to this Subpart is levied on the following:

(1) Dyed diesel fuel that is used to operate a highway vehicle for a taxable use allowed under 26 USC 4082 and the regulations adopted thereunder.

(2) Gasoline or diesel fuel that was allowed an exemption from the tax and was then used or consumed in a taxable manner.

(3) Aviation fuel that is used for fuel other than for fuel in an aircraft.

(4) Diesel fuel that is used to operate a highway vehicle after an application for a refund of taxes paid on the diesel fuel is made or allowed on the basis that the diesel fuel was used for an off-highway purpose.

(5) Kerosene and aviation fuel not previously taxed that is used for fuel in a highway vehicle.

B. The person that uses untaxed or refund gasoline or diesel fuel that is taxable under this Section is liable for the tax. If the seller of the gasoline or diesel fuel taxable under this Section knew or had reason to know that the fuel would be used for a purpose that is taxable under this Section, the user and the seller are jointly and severally liable for the tax.

C. The tax imposed by this Section shall be paid at the time and in the manner prescribed by the secretary and is in addition to any other penalty imposed pursuant to this Chapter.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:297.8 — LA Code / Code revised-statutes / Title 47 / Section 297.8
Earned income tax credit
Status: in_force

A.(1) Except as provided in Paragraph (2) of this Subsection, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to three and one-half percent of the federal earned income tax credit for which the individual is eligible for the taxable year pursuant to Section 32 of the Internal Revenue Code.

(2) For tax years beginning on or after January 1, 2019, through December 31, 2030, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to five percent of the federal earned income tax credit for which the individual is eligible for the taxable year under Section 32 of the Internal Revenue Code.

B. If the credit against Louisiana income tax for resident individuals exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).

Acts 2007, No. 278, §1, eff. Jan. 1, 2008; Acts 2018, 2 nd Ex. Sess., No. 6, §1, eff. June 12, 2018; Acts 2021, No. 453, §1, eff. June 23, 2021.
La. Rev. Stat. § 47:469.2 — LA Code / Code revised-statutes / Title 47 / Section 469.2
Taxi cabs; reconstructed title prohibition
Status: in_force

No vehicle issued a reconstructed title as provided in R.S. 32:707 or which has ever been issued a title marked as salvage, rebuilt, junk, total loss, or any equivalent certificate of title in this state or any other state shall be issued a registration certificate or license plate to operate as a taxicab.

Acts 2012, No. 566, §3, eff. Oct. 15, 2012.
La. Rev. Stat. § 47:287.442 — LA Code / Code revised-statutes / Title 47 / Section 287.442
Exceptions to taxable year of inclusion; taxable year deductions taken
Status: in_force

A. Notwithstanding the provisions of R.S. 47:287.441, 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 secretary 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 overpayment for that period.

B. Period for which deductions and credits shall be taken.

(1)(a) Taxable year for adjustments to taxpayer's federal income tax return. Except as otherwise provided in this Paragraph, adjustments affecting federal taxable income which are made to the taxpayer's income tax return subsequent to filing, whether made because of a deficiency proposed by the government, a court order, an amended return, or other appropriate instrument or act, showing an overpayment or a deficiency shall be taken into account for purposes of this Part in the period for which the return was filed, unless the prescriptive period for the collection of tax or the refund or credit of overpayments, as the case may be, has expired. If the applicable prescriptive period has expired, the additional tax paid by the taxpayer in the case of an underpayment or the refund or credit received by the taxpayer in the case of an overpayment shall be for the taxable year such tax was paid, such refund was received, or such credit was allowed, as the case may be.

(b) When a federal refund results from transactions or conditions which arise after the close of the taxable year for which the refund is made, such federal refund shall be taken into account, for purposes of this Part, for the taxable year in which arose the transactions or conditions causing the refund.

(2) Taking federal adjustments into account. A payment of additional federal tax upon income which has borne Louisiana tax shall be taken into account by decreasing taxable income. That portion, if any, of such additional federal tax payment which would be disallowed as a deduction under either R.S. 47:287.81 or 287.83 shall be excluded from such adjustment. Refunds or credits of federal overpayments, including refunds or credits created by the carryback of a federal net operating loss, shall be taken into account by increasing Louisiana net income or decreasing the Louisiana net loss, as the case may be. That portion, if any, of the federal refund or credit of an overpayment which has not previously been charged against or deducted from Louisiana net income shall be excluded from such adjustment.

(3) Adjustments made to the Louisiana return. Adjustments to a return filed pursuant to this Part, whether initiated by the secretary or the taxpayer, shall be taken into account in the taxable year for which the return was filed in accordance with rules, regulations, or forms prescribed by the secretary.

(4) If a deduction is claimed and allowed in any period, the same deduction cannot again be claimed in a subsequent period in which it otherwise would be properly deductible, unless the taxpayer, prior to the running of prescription with respect to the first period, shall have amended his return for that period so as to eliminate the deduction and shall have paid any additional tax which may be due as a result thereof, together with any interest and penalties that may be applicable thereto.

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, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:120.21 — LA Code / Code revised-statutes / Title 47 / Section 120.21
Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
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 Wildlife Habitat and Natural Heritage Trust, as provided for by R.S. 56:1921 through 1925, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the Department of Wildlife and Fisheries for deposit in the Wildlife Habitat and Natural Heritage Trust. Donations so received shall be used solely for the purpose provided for in R.S. 56:1921 through 1925.

Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:1577 — LA Code / Code revised-statutes / Title 47 / Section 1577
Tax obligation to constitute a lien, privilege and mortgage
Status: in_force

A. Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, or attorney fee due under the provisions of this Subtitle, shall operate as a lien, privilege, and mortgage on all of the property, rights to property, or after-acquired property of the tax debtor, both movable and immovable, which said lien, privilege, and mortgage shall be enforceable in any court of competent jurisdiction in an action, at law, or may be enforced as otherwise provided by this Subtitle. The lien, privilege, and mortgage shall arise at the time the tax is assessed or at the time a return thereof is filed, whichever occurs first. The lien, privilege, and mortgage created herein shall continue upon all property, rights to property, or after-acquired property, both movable and immovable, belonging to the tax debtor until the liability for the amount assessed or a judgment against the tax debtor arising out of such liability is satisfied or becomes unenforceable by reason of lapse of time.

B. The secretary may cause notice of such lien, privilege, and mortgage to be recorded at any time after the tax becomes due or the assessment is made, and regardless of whether or not then payable, according to the following:

(1) Notices of liens, privileges, and mortgages upon immovable property shall be filed in the office of the parish recorder of mortgages of any parish wherein the secretary has reason to believe the tax debtor owns immovable property.

(2)(a) Notices affecting movable property, including titled motor vehicles subject to R.S. 32:701 et seq. not held as inventory for sale or lease, shall be filed with the clerk of court of any parish or in the case of Orleans Parish, with the recorder of mortgages thereof (the "filing officer"), for inclusion in the master index of information maintained by the secretary of state.

(b) The notice herein provided shall be on a form prescribed by the secretary and shall be accepted by all filing officers. Nonstandard form penalties shall not be applicable to such filings presented pursuant to this Section.

(3) All costs associated with filing the notices provided for herein shall be assessed against the taxpayer. The amount of such costs shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due.

C. The lien, privilege, and mortgage shall not be valid against any mortgagee, purchaser, secured party, judgment lien creditor, or person holding a repairman's or vendor's privilege whose interest in any property of the tax debtor is perfected prior to the time notice of the lien, privilege, and mortgage is recorded in the mortgage records of any parish wherein the secretary has reason to believe the tax debtor owns property or filed in the office of the clerk of court of the parish of East Baton Rouge, or both. The lien, privilege, and mortgage shall affect the rights of all other third parties from the date the assessment is made or a return thereof is filed, whichever occurs first, and shall take their respective ranks by virtue of such.

D. The secretary shall promulgate rules and regulations as necessary to implement this Section under the Administrative Procedure Act.

Acts 2003, No. 878, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:820.4 — LA Code / Code revised-statutes / Title 47 / Section 820.4
Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
Status: in_force

A.(1) The Department of Transportation and Development shall establish a list of priorities in which all projects enumerated in R.S. 47:820.2(B)(1) which have not been completed by June 10, 1998, are listed in priority according to their economic development value including but not limited to criteria developed pursuant to the Statewide Intermodal Transportation Plan and shall report this priority list to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs not later than January 1, 1999.

(2) In establishing this priority list, the department may consider information, data, or testimony presented by any task force or study commission created by legislative act or executive order whose purpose is to study the Transportation Infrastructure Model for Economic Development program. The department may also evaluate the economic development potential of projects not listed in R.S. 47:820.2(B)(1) and may report this information to the committees.

(3)(a) Notwithstanding any other provision of law to the contrary, preconstruction work on the new Florida Avenue Bridge project shall begin no later than January 1, 2000.

(b) Notwithstanding any other provision of law to the contrary, preconstruction work on the new Mississippi River Bridge at St. Francisville project shall begin no later than January 1, 2000.

B. The Department of Transportation and Development shall also submit a report to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs annually to inform the committees of the progress of the projects enumerated in R.S. 47:820.2(B)(1). This report shall include information on each project, including but not limited to the current construction phase, the anticipated date of completion, the estimated cost, and any other information requested by the committees.

C. The Revenue Estimating Conference shall submit a written report annually to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs to inform such committees of the projected amount of revenue to be collected during the next fiscal year pursuant to the tax levied in R.S. 47:820.1. The Transportation Estimating Conference created in R.S. 39:21.3(F) shall utilize the projected revenue data submitted by the Revenue Estimating Conference and shall make recommendations to the committees regarding the expiration of this tax when it deems that there are sufficient funds to complete the projects listed in R.S. 47:820.2(B)(1).

D. Notwithstanding any other provision of law to the contrary, the tax imposed by R.S. 47:820.1 shall cease at such time as all projects listed in R.S. 47:820.2(B)(1) are completed and all outstanding bonds or any refunding bonds issued pursuant to the provisions of Chapter 14-A or 15 of Title 39 of the Louisiana Revised Statutes of 1950 or other indebtedness issued for the projects enumerated in this Part and payable from the proceeds of the tax levied by this Part have been paid in full as to principal and interest, whichever is later. However, no bonds may be issued which are secured by a pledge of the revenues generated by the tax levied by R.S. 47:820.1 to provide funds for any project listed in R.S. 47:820.2(B)(1) after December 31, 2012. Furthermore, no bonds may be issued for a term of more than thirty-five years.

Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 1998, No. 59, §1; Acts 1998, No. 64, §1; Acts 2000, No. 1, §1, eff. June 15, 2000; Acts 2006, No. 298, §1.
La. Rev. Stat. § 47:841.1 — LA Code / Code revised-statutes / Title 47 / Section 841.1
Tobacco Tax Health Care Fund
Status: in_force

A. There is hereby created as a special fund in the state treasury the "Tobacco Tax Health Care Fund", hereinafter referred to as the "fund". After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative 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 state treasurer shall annually deposit to the fund an amount equal to the avails of the tax imposed under the provisions of R.S. 47:841(B)(4) and (5). The monies in this fund shall be used solely as provided by this Section and only in the amounts appropriated by the legislature.

B. All unexpended and unencumbered monies in this fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund, and all earnings on investment of the fund shall be deposited into the fund.

C.(1) Subject to an annual appropriation by the legislature, forty-two and eight-tenths percent of the monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used solely for the purpose of providing funding for the Louisiana Cancer Research Center of L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences Center, and twenty-nine and two-tenths percent of monies collected under authority of R.S. 47:841(B)(4) shall be used solely for the purposes of funding for the creation of smoking prevention mass media programs and evidence-based tobacco control programs within the public hospital system and the public school system and community development programs directed at cessation among children and pregnant women and the screening, prevention, and treatment of tobacco use and dependence among individuals with diseases caused or exacerbated by tobacco use. The Southern University Board of Supervisors shall participate in the planning and expenditure of funds for the creation of smoking prevention mass media programs and evidence-based tobacco control programs as specified in this Paragraph. Any financial benefit to be derived from any intellectual property or other ownership interest resulting from research or other activities conducted by, or in conjunction with, the Louisiana Cancer Research Center of L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences Center, or its successor, shall be shared with the state pursuant to a written agreement executed between the parties and approved by the Joint Legislative Committee on the Budget.

(2) Subject to an annual appropriation by the legislature, twenty-eight percent of the monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used solely to provide funding for the Cancer Center of Louisiana State University Health Sciences Center in Shreveport. Any financial benefit to be derived from any intellectual property or other ownership interest resulting from research or other activities conducted by, or in conjunction with, the Cancer Center of Louisiana State University Health Sciences Center in Shreveport, or its successor, shall be shared with the state pursuant to a written agreement executed between the parties and approved by the Joint Legislative Committee on the Budget.

(3) Subject to an annual appropriation by the legislature, twenty percent of the monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide funding for the office of behavioral health, Louisiana Department of Health.

(4) Subject to an annual appropriation by the legislature, twenty percent of the monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide funding for the Louisiana State University Agricultural Center and the Southern University Agricultural Research and Extension Center, provided that the annual appropriation to Southern University Agricultural Research and Extension Center from this source shall be one million dollars per year.

(5) Subject to an annual appropriation by the legislature, twenty percent of the monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide funding for the administration and operation of Drug Abuse Resistance Education (D.A.R.E.) programs.

(6) Subject to an annual appropriation by the legislature, forty percent of the monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide funding for the office of state police, Department of Public Safety and Corrections.

Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2009, No. 384, §5, eff. July 1, 2010.
La. Rev. Stat. § 47:65 — LA Code / Code revised-statutes / Title 47 / Section 65
Deductions from gross income; depreciation
Status: in_force

A. In computing net income, a reasonable allowance for the exhaustion, wear and tear of property used in the trade or business or of property held for the production of income, including a reasonable allowance for obsolescence, shall be allowed as a deduction.

B. Use of certain methods and rates: For taxable years beginning after December 31, 1955, the term "reasonable allowance" as used in Subsection A shall include (but shall not be limited to) an allowance computed in accordance with regulations prescribed by the collector under any of the following methods:

(1) the straight line method;

(2) The declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph (1);

(3) the sum of the years-digits method, and

(4) any other consistent method productive of an annual allowance, which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful life of the property, exceed the total of such allowances which would have been used had such allowances been computed under the method described in paragraph (2).

Nothing in this Subsection shall be construed to limit or reduce an allowance otherwise allowable under Subsection A.

C. Limitations on use of certain methods and rates--

Paragraphs (2), (3) and (4) of Subsection B shall apply only in the case of property (other than intangible property) described in Subsection A with a useful life of 3 years or more--

(1) the construction, reconstruction, or erection of which is completed after December 31, 1953, and then only to that portion of the basis which is properly attributable to such construction, reconstruction, or erection after December 31, 1953, or

(2) acquired after December 31, 1953, if the original use of such property commences with the taxpayer and commences after such date.

D. Agreement as to useful life on which depreciation rate is based--

Where, under regulations prescribed by the collector, the taxpayer and the collector have, after the date of enactment of this title, entered into an agreement in writing specifically dealing with the useful life and rate of depreciation of any property, the rate so agreed upon shall be binding on both the taxpayer and the collector in the absence of facts or circumstances not taken into consideration in the adoption of such agreement. The responsibility of establishing the existence of such facts and circumstances shall rest with the party initiating the modification. Any change in the agreed rate and useful life specified in the agreement shall not be effective for taxable years before the taxable year in which notice in writing by registered mail is served by the party to the agreement initiating such change.

E. Change in method--

(1) A taxpayer may elect for the first taxable year beginning after December 31, 1955, to change to any of the methods described in paragraphs (2), (3) or (4) of Subsection B in respect of any property for which such methods would have been available if Subsection B had been effective for taxable years ending after December 31, 1953.

(2) In the absence of an agreement under Subsection D containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the collector to change from the method of depreciation described in Subsection B(2) to the method described in Subsection B(1).

F. Basis for depreciation--

(1) Except as otherwise provided in paragraph (2) of this Subsection, the basis on which exhaustion, wear and tear and obsolescence are to be allowed in respect of any property shall be as provided in R.S. 47:157.

(2) The basis on which exhaustion, wear and tear and obsolescence are to be allowed in respect of any property for which such allowance is computed in accordance with any of the methods described in paragraphs (2), (3) or (4) of Subsection B shall be the basis for such property that would have resulted from the use of such method for such allowance for all taxable years ending after December 31, 1953.

G. Carry forward of basis adjustment--

An amount equal to one-fifth of the amount by which the basis of any property is reduced under the provision of paragraph (2) of Subsection F shall be allowed as a deduction for exhaustion, wear and tear and obsolescence for the year for which the basis adjustment is first made and for each of the subsequent four taxable years; provided that in the case of property subject to the carry forward allowance which is retired or otherwise disposed of before the recovery of the amount authorized to be recovered over a five-year period, no amount shall be allowed as a carry forward adjustment period, no amount shall be allowed as a carry forward adjustment with respect to such property for the years after the year in which the retirement or other disposition of such property occurs.

H. Life tenants and beneficiaries of trusts and estates--

In case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.

I. Option with respect to defense facilities--

Where, under the income tax laws of the United States, amortization of a war, defense or other emergency facility is allowed or allowable in lieu of depreciation, such amortization deduction for such facilities that are completed in taxable years beginning after December 31, 1955, shall, at the taxpayer's election, be deemed a reasonable allowance for exhaustion, wear and tear as used in Subsection A; provided that in no event shall the amortization period be less than sixty months.

Amended by Acts 1950, No. 445, §1; Acts 1956, No. 242, §1.
La. Rev. Stat. § 47:463.198 — LA Code / Code revised-statutes / Title 47 / Section 463.198
Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"
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 "Seymore D'Fair Foundation One Hundred Percent Me Drug Free" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Seymore D'Fair Foundation to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Seymore D'Fair Foundation One Hundred Percent Me Drug Free".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Seymore D'Fair Foundation. The monies received from the royalty fees shall be dedicated to drug prevention education in elementary and middle schools in the state of Louisiana.

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

Acts 2018, No. 283, §1.
La. Rev. Stat. § 47:337.39 — LA Code / Code revised-statutes / Title 47 / Section 337.39
Power to examine the records of third parties
Status: in_force

For the purpose of administering the provisions of this Chapter, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate, or other group or combination, in so far as said books, records, papers, vouchers, accounts, and documents relate to, bear on, associate with, identify, clarify, or disclose, the liability of any person or group made liable for the tax, penalty, and interest imposed by the local ordinance or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent, or employee of such individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts, and documents and to facilitate any such examination and 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. § 47:2127 — LA Code / Code revised-statutes / Title 47 / Section 2127
Time for payment; interest and penalty; notification
Status: in_force

A. Time for payment. Statutory impositions may be paid as soon as the tax roll is delivered to the tax collector and, except as otherwise provided by law, shall be paid no later than December thirty-first in each respective year. If not paid by that date, the statutory impositions shall be considered delinquent the following day.

B. Interest and penalty.

(1)(a) All delinquent statutory impositions, whether levied on movable or immovable property, shall bear interest from the day after the taxes were due, at the rate of one percent per month or any part thereof, calculated on a noncompounding basis.

(b) Interest shall continue to accrue on the statutory impositions as provided in Subparagraph (a) of this Paragraph until either of the following occurs:

(i) The statutory impositions are paid.

(ii) A tax lien certificate is issued for the delinquent obligation or, for statutory impositions levied on movable property, the property is sold pursuant to the provisions of Subpart A of Part III of this Chapter, R.S. 47:2141 et seq.

(2) If the tax lien is offered for sale at tax lien auction, a five percent penalty calculated on the statutory impositions shall be assessed. Interest shall not accrue on the penalty.

(3) In the event of an erroneous assessment and adjustment by the tax commission, the tax debtor shall have fifteen days after the date of receipt of notice of the revised assessment in which to pay the adjusted amount without interest or penalty. If the address provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in which to pay without interest or penalty.

C. Tax lien. The delinquent obligation shall be secured by a lien and privilege in accordance with the provisions of R.S. 47:1993(G). The lien and privilege shall have priority over all other mortgages, liens, privileges, and other encumbrances. Except as otherwise provided in R.S. 47:2267, all tax liens shall rank concurrently, irrespective of when the statutory impositions become due or the tax lien certificates are recorded.

D. Failure to pay. If the total statutory impositions, interest, and costs due on immovable property remain unpaid ninety days after becoming delinquent, the tax lien shall be offered for sale at a tax lien auction in accordance with R.S. 47:2154. In the case of unpaid statutory impositions due on movable property, the movable property shall be subject to seizure and sale in accordance with the provisions of Subpart A of Part III of this Chapter, R.S. 47:2141 et seq.

E.(1) Notification. As soon as practicable following delivery of the tax roll to the tax collector in accordance with R.S. 47:2126, the tax collector shall send by United States mail to each tax notice party written notice of statutory impositions due. The written notice shall be sent to each tax debtor at the address listed on the tax roll and to each other tax notice party at the address given in the request for notice pursuant to R.S. 47:2159.

(2) The written notice shall do each of the following:

(a) Disclose the total amount of statutory impositions due by the tax debtor for the current year, the ward in which the property is located, and the number of the assessment.

(b) Direct the tax debtor to return the written notice to the tax collector with remittance.

(c) Inform the tax debtor of the date by which statutory impositions must be paid and that interest will accrue on the statutory impositions at the rate of one percent per month on a noncompounding basis from the day after the statutory impositions were due.

(d) Indicate the existence of any prior unredeemed tax sale, tax sale certificate, or outstanding tax lien certificate in connection with the immovable property.

(3) The failure to provide notice shall not affect the validity of the tax lien auction.

(4) The written notice shall be sufficient if it is in the following form:

"[Name of Political Subdivision]

[YEAR] Property Tax Notice

[List All Tax Notice Parties and their addresses]

Description of Charges

Amount

Estimated Amount Due

[Name of Tax District]

Total Statutory Impositions for the Current Year

THIS AMOUNT IS THE TOTAL OF AD VALOREM TAXES AND OTHER STATUTORY IMPOSITIONS INCLUDED ON YOUR TAX BILL DUE FOR THE CURRENT YEAR. THE OBLIGATION TO PAY AD VALOREM TAXES AND STATUTORY IMPOSITIONS SHALL BE DELINQUENT ON [DATE].

Property Address

Ward

Assessment No.

Legal Description

PLEASE REMIT BY [DATE]

*** ACCESS YOUR PROPERTY TAXES AND OTHER STATUTORY IMPOSITIONS AND PAY ONLINE @

____________________________________ ***

NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST WILL ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-COMPOUNDING BASIS UNTIL PAID.

Failure to pay the total statutory impositions, interest, and costs due before may cause the tax lien to be offered for sale at tax lien auction.

[ ] INDICATE IF APPLICABLE: According to our records, the property for which these statutory impositions are due has previously been sold at a tax sale or tax sale title or tax lien certificate has previously been issued. You should take steps immediately to remedy this threat to your ownership. You may have a right of redemption or termination if timely exercised.

Please fold and tear along perforated line.

[YEAR] PROPERTY TAX AND STATUTORY IMPOSITIONS NOTICE

[Name & Address of Tax Collector]Amount Due:

Ward:Assessment No.:

[Name & Address of Tax Debtor]Due Date:

Make check payable to:__________________________________

• Retain the top portion of this form for your records.

• Write account number on your check. The canceled check will serve as your receipt.

• For [name of political subdivision] tax information only call [number] or fax [number].

• Access your property tax and pay online @ [internet address].

• Change of address requests and questions regarding the assessed value of the property should be directed to:

[Name & Address of Tax Collector]

(Tax records cannot be changed without instructions from the respective parish tax assessor)

Please sign below and return this portion of notice with check made payable to: [______________________]

These taxes paid by:___________________________________________"

Acts 2008, No. 488, §1; 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. § 47:1702 — LA Code / Code revised-statutes / Title 47 / Section 1702
Definitions
Status: in_force

As used in this Subtitle, the following terms have the meaning ascribed to them in this Section, unless the context clearly indicates otherwise:

(1) "Property" includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state.

(2) "Real estate" or "immovable property" means and includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot.

(3) "Personal property" or "movable property" means and includes all things other than real estate which have any pecuniary value, all monies, credits, investments in bonds, stocks, franchises, shares in joint stock companies, or otherwise.

(4) "Money" or "moneys" means and includes gold, silver and other coin, bills of exchange, bank bills or other bills or notes, authorized to be circulated as money, whether in possession or subject to the draft of the depositor or the person having the beneficial interest therein on demand.

(5) "Credit" includes every claim and demand for money, labor, merchandise and other valuable things.

(6) "Person" or "persons", "taxpayer" or "taxpayers" includes firms, companies, associations and corporations; all words importing the masculine gender apply to females also, and all words in the plural number apply to single individuals in all cases in which the spirit and intent of this Chapter require it.

(7) "Actual cash value," or "actual cash valuation," mean the valuation at which any real or personal property is assessed for the purpose of taxation, after the assessing authorities have considered every element of value in arriving at such valuation. The price at which any piece of real estate or personal or movable property shall have been sold for cash in the ordinary course of business, free of all encumbrances, otherwise than at forced sale, shall be evidentiary only, and be considered with other factors in determining the actual cash value for assessment purposes.

(8) "Rolling stock" includes any kind of locomotive, car, or sleeping car used either for freight or passenger purposes, that may be operated over any railroad within this state.

(9) "Outer Continental Shelf Lands Act" shall mean Title 43 U.S.C. §1331 et seq.

(10) "Outer Continental Shelf Lands Act Waters" shall mean all waters above all submerged land seaward and outside of the area of state submerged lands beneath navigable waters as defined in the Submerged Lands Act, 43 U.S.C. §1301 et seq. The term shall further mean all waters above Outer Continental Shelf submerged lands to which the Outer Continental Shelf Lands Act applies.

(11) "The Submerged Lands Act" shall mean Title 43 U.S.C. §1301 et seq.

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 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 1997, No. 742, §1, eff. July 9, 1997.
La. Rev. Stat. § 47:338.196 — LA Code / Code revised-statutes / Title 47 / Section 338.196
Authority to levy additional sales and use tax; Union Parish School Board
Status: in_force

A. The Union Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the territorial jurisdiction of the parish.

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

C. The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the Louisiana Election Code and the majority of those voting in the election 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 Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

Acts 2013, No. 218, §1; Acts 2014, No. 24, §1.
La. Rev. Stat. § 47:287.736 — LA Code / Code revised-statutes / Title 47 / Section 287.736
Real Estate Investment Trusts (REITs)
Status: in_force

A. The tax imposed by this Part upon corporations shall be imposed upon real estate investment trusts and shall be computed only upon that part of the net income of the real estate investment trust which is subject to federal income tax as provided in Sections 857 and 858 of the Internal Revenue Code of 1986, as amended, except as otherwise provided in this Section.

B. The term "real estate investment trust" shall have the meaning ascribed to such term in Section 856 of the Internal Revenue Code of 1986, as amended.

C. The dividend paid deduction otherwise allowed by federal law in computing net income of a real estate investment trust that is subject to federal income tax shall not be allowed as a deduction in computing the tax imposed by this Part unless the real estate investment trust is either (1) a publicly traded real estate investment trust or (2) a qualified real estate investment trust as defined in this Section.

D. For purposes of this Section, the term "qualified real estate investment trust" shall mean any real estate investment trust other than a real estate investment trust more than fifty percent of the voting power or value of the beneficial interests or shares of which are owned or controlled, directly or indirectly, by a single entity that is:

(1) Subject to the provisions of Subchapter C of Chapter 1 of Subtitle A of Title 26 of the United States Code, as amended, and not exempt from federal income tax pursuant to the provisions of Section 501 of the Internal Revenue Code of 1986, as amended.

(2) Not a real estate investment trust as defined in this Section or a qualified real estate investment trust subsidiary under Section 856(i) of the Internal Revenue Code of 1986, as amended.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 396, §1, eff. for all taxable periods beginning after Dec. 31, 2005.
La. Rev. Stat. § 47:1710 — LA Code / Code revised-statutes / Title 47 / Section 1710
Homestead exemption; residential lessees; tax credits
Status: in_force

A. The purpose of this Section is to partially implement the provisions of Article VII, Section 20(B) of the Constitution of Louisiana relative to the providing of tax relief to residential lessees in order to provide equitable tax relief similar to that granted to homeowners through homestead exemptions.

B. For purposes herein, a residential lessee is defined as a person who owns and occupies a residence, including mobile homes, but does not own the land upon which the residence is situated.

C. A residential lessee shall be entitled to a credit against any ad valorem tax imposed relative to the residence property, in an amount equal to the amount of tax applicable on property with an assessed valuation of seven thousand five hundred dollars or the actual amount of tax, whichever is less, provided the residential lessee is not otherwise entitled to the homestead exemption.

Acts 1991, No. 1034, §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. § 47:8006 — LA Code / Code revised-statutes / Title 47 / Section 8006
Organization of corporation; employees; meetings; personal liability of directors
Status: in_force

A. Except for the selection of the initial chairman, the directors of a corporation shall initially and annually thereafter select from among themselves a chairman, vice chairman, and such other officers as the corporation may determine. A corporation may employ an executive director and other employees as it may require, shall determine the qualifications and compensation of such employees as are exempt from the civil service system, and may engage or employ consultants in any field, discipline, or profession necessary to carry out the authorized purposes of said corporation.

B. All permanent employees of a corporation, other than the directors, the executive director and his assistant, shall be part of the civil service system of the parish or municipality. Consultants or other persons or groups furnishing services under contract, including but not limited to managerial, engineering, planning or legal services, shall not be a part of the civil service system regardless of the length of their contracts or the nature of the services rendered.

C. A majority of the directors of a corporation shall constitute a quorum for its meetings. Action may be taken by a corporation upon a vote of a majority of the directors of such corporation unless in any case the bylaws shall require a larger number. Directors of a corporation or other officers shall not be liable personally on the bonds or other obligations of such corporation and the rights of creditors shall be solely against such corporation.

Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.
La. Rev. Stat. § 47:2304 — LA Code / Code revised-statutes / Title 47 / Section 2304
Application for use value assessment
Status: in_force

A. A landowner, desiring a use value assessment under this Act shall be required to file an application with the assessor in the parish or district where the property is located certifying that the property is eligible for use value assessment as bona fide agricultural, horticultural, marsh or timber land as defined in Section 2 of this Act.*

B.(1) Except as provided for in Paragraph (2) of this Subsection, applications shall be filed in the parish or district where the property is located and shall be permanent as long as the property remains eligible for use value, except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of the sale.

(2) In the parishes of Orleans and Jefferson, such applications shall be filed at least every four years except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of sale.

C. In addition to the filing of an application required in Section 4(A) above, the landowner shall sign an agreement that the land will be devoted to one or more of the designated uses as defined in Section 2 of this Act.*

D to G. Repealed by Acts 1979, No. 630, §1.

Added by Acts 1976, No. 702, §4, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1999, No. 833, §1, eff. Jan. 1, 2000.

*R.S. 47:2302
La. Rev. Stat. § 47:299.1 — LA Code / Code revised-statutes / Title 47 / Section 299.1
Purpose
Status: in_force

The purpose of this Part is to establish a system to permit agencies of the state of Louisiana to make a claim of offset to the secretary of revenue against any amounts refundable to an individual because of overpayments of Louisiana individual income taxes for debts owed by the individual to such agencies. 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 for by law in favor of such agency for the collection of debts.

Acts 1983, No. 288, §1; Acts 2001, No. 269, §1, eff. June 1, 2001.
La. Rev. Stat. § 47:463.165 — LA Code / Code revised-statutes / Title 47 / Section 463.165
Special prestige license plates; "Louisiana Cattlemen's Association"
Status: in_force

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

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

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. The first one hundred plates shall be reserved for purchase at the direction of the Louisiana Cattlemen's Association.

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

E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Cattlemen's Association, to be used solely to coordinate junior cattlemen education and activities and beef promotion and producer education.

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

Acts 2014, No. 10, §1.
La. Rev. Stat. § 47:337.24 — LA Code / Code revised-statutes / Title 47 / Section 337.24
Miscellaneous administrative provisions
Status: in_force

The following shall continue to be applicable to local sales tax collection and administration:

(1) Authority provided to the secretary and the city of New Orleans pursuant to R.S. 47:337.16.1 et seq.

(2) The provisions concerning obtaining a judgment requiring the tax collector of the parish or incorporated town or city to proceed forthwith to collect taxes as provided for in R.S. 33:2842.

(3) The provisions of R.S. 47:1508 and 1508.1 as they may apply to collectors and taxing authorities.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:322.7 — LA Code / Code revised-statutes / Title 47 / Section 322.7
Disposition of certain collections in Allen Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the Allen Parish Capital Improvements Fund created pursuant to R.S. 47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S. 47:302.36.

Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:533 — LA Code / Code revised-statutes / Title 47 / Section 533
Office of commissioner
Status: in_force

The vehicle commissioner shall maintain an office in the State Capitol at Baton Rouge and in such other places in this state as he shall deem necessary, to properly carry out the provisions of this Chapter. The custodian of the capitol building shall provide therein adequate quarters for the offices and records of the vehicle commissioner. The equipment for these offices shall be purchased with funds appropriated for the purpose of carrying out the provisions of this Chapter.
La. Rev. Stat. § 47:463.57 — LA Code / Code revised-statutes / Title 47 / Section 463.57
Special prestige license plate for McKinley High School
Status: in_force

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

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

C. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be issued unless the application is accompanied by a donation of fifty dollars to be distributed in the manner set forth in Subsection D and a handling fee of three dollars and fifty cents.

D. The department shall collect the donation for each license plate and forward the donation to the McKinley High School Alumni Association. The rebuilding and renovation of the Old McKinley High School building shall be deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The handling fee of three dollars and fifty cents as provided in Subsection C of this Section shall be retained by the department to offset a portion of the administrative costs.

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

F. The monies received from the fees by the McKinley High School Alumni Association shall be used solely for the restoration and renovation of the Old McKinley High School building. Upon completion of the restoration and renovation of the building, the fees shall be used solely for preservation and maintenance of the building's structure. No monies received from the McKinley High School prestige plate shall be used to pay for any administrative costs or consulting fees.

Acts 1999, No. 87, §1.
La. Rev. Stat. § 47:332.51 — LA Code / Code revised-statutes / Title 47 / Section 332.51
Disposition of certain collections in Concordia Parish
Status: in_force

The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Concordia Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.53.

Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1434 — LA Code / Code revised-statutes / Title 47 / Section 1434
Judicial review of decision of the board
Status: in_force

A. Within thirty days of mailing the notice of the signing of a decision or judgment of the board, any party may file a motion with the board for review of the decision or judgment by the appropriate appellate court. The date of actual receipt of a hand-delivered notice shall be deemed the date of mailing in the event the notice of judgment is hand delivered in lieu of mailing.

B.(1) In any case where the board has found any tax to be due, except in any payment under protest petition, the taxpayer shall post a bond when filing a motion for review, with surety in a form approved by the board for the payment of the tax as finally determined, together with any interest, additional amounts or additions to the tax provided for by law, including applicable penalties and attorney fees. The bond shall be payable to the collector in an amount not to exceed one and one-half times the tax, interest, penalties, and attorney fees, if any, found to be due.

(2) In lieu of posting the bond required by Paragraph (1) of this Subsection, a taxpayer may fulfill that requirement by paying into the Escrow Account for the Registry of the Board an amount not to exceed one and one-half times the tax, interest, penalties, and attorney fees, if any, found to be due as security pursuant to Paragraph (1) of this Subsection, together with any fees and costs due to the board. The payment of security pursuant to this Paragraph shall not suspend the running of interest otherwise provided for in Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, or in the applicable local ordinances.

(3)(a) For any case in the Local Tax Division, an irrevocable letter of credit issued by a responsible financial institution shall not be accepted as security in lieu of a bond or a deposit into the Escrow Account of the Registry of the Board unless it is in the amount of the security otherwise required by Paragraph (1) of this Subsection and permission is granted by the local tax judge prior to the expiration of the period for filing a motion for review pursuant to this Section.

(b) Any such request for approval pursuant to this Paragraph shall be made either by joint motion or by contradictory motion, and any contradictory motion shall be set for an expedited hearing. If any such contradictory motion is filed within ten days of the signing of judgment, it shall be set for hearing so that a decision will be rendered at least seven days prior to the expiration of the period for filing a motion for review pursuant to this Section. During any absence, the local tax judge may delegate this review to any member of the board, and the chairman may act when the local tax judge is not available.

(4) If required, the posting of the security, bond, or payment into escrow, shall be a condition precedent to the filing of any motion for review with the board.

(5) Except as to the amount, and to the extent not otherwise inconsistent with the provisions of this Subsection, the nature of the bond or security and the procedures for posting bond or providing other security shall be consistent with the provisions for providing security in connection with a suspensive appeal under the Code of Civil Procedure.

C.(1) Within ten days from the filing of the motion for review with the board, the board shall act upon the motion for review and, if granted, order a return date for the record to be submitted to the appellate court.

(2) If the movant owes unpaid or taxed fees or costs to the board, the return date shall be set as thirty days from the payment of these costs. If such costs are not owed, the return date shall be thirty days from the filing of the motion for review.

(3) On or before the return date, the secretary-clerk of the board shall send the appellate court the original transcript of the record, together with all exhibits and evidence thereto attached; which record shall be the basis for any action on review and the decision of the appellate court shall be rendered upon that record as made up before the board. The record, and any designation thereof, shall be prepared in accordance with applicable court rules.

(4) The other deadlines and rules governing the briefing and answering of an appeal filed pursuant to this Section shall be as provided for in civil matters under the Code of Civil Procedure and all applicable court rules.

D. The filing of a motion for a new trial, a motion for reconsideration, or the denial of any such motion does not extend the period within which a party must file a motion for review for a judgment pursuant to this Section. However, the board shall retain jurisdiction to make corrections to or revise a judgment until the appellate record is lodged with the appellate court. If any amended or revised judgment, or judgment following a new trial, is rendered pursuant to the provisions of Chapter 4 of Title VI of Book II of the Louisiana Code of Civil Procedure, the delay to file an appeal concerning the amended, revised, or new judgment shall run from the date of its signing.

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:299.14 — LA Code / Code revised-statutes / Title 47 / Section 299.14
Form of contest
Status: in_force

An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:2288 — LA Code / Code revised-statutes / Title 47 / Section 2288
Acquisitive prescription
Status: in_force

The tax sale certificate and the act by which an acquiring person obtains full ownership constitute just title for purposes of acquisitive prescription.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:490.1.1 — LA Code / Code revised-statutes / Title 47 / Section 490.1.1
Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer
Status: in_force

A. The provisions of this Section shall be applicable to a Louisiana resident who has been issued a military honor license plate under the provisions of this Part.

B. In the event the motor vehicle registration system of the office of motor vehicles is re-engineered, or other technology is otherwise made available to the office of motor vehicles, and upon application of a Louisiana resident who holds a military honor license plate issued under the provisions of this Part, the deputy secretary of public safety shall issue a military honor license plate with an identical number for use on an applicant's motorcycle and boat trailer in lieu of the regular motor vehicle registration license plate applicable to a motorcycle and boat trailer. The applicant shall comply with state laws relating to registration and licensing of a motorcycle and boat trailer.

C. No vehicle license tax and fee shall be charged for issuance of an additional military honor license plate as authorized by this Section, and such plate shall not be subject to the renewal requirements applicable to standard plates.

D. The deputy secretary of public safety shall adopt such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.

Acts 2017, No. 320, §1.
La. Rev. Stat. § 47:490.2 — LA Code / Code revised-statutes / Title 47 / Section 490.2
Military honor license plates for former prisoners of war
Status: in_force

A. The provisions of this Section shall be applicable to former prisoners of war of World War I, World War II, the Korean War, and the Vietnamese Conflict.

B. Upon application of a former prisoner of war, the secretary shall issue military honor license plates, to be used in lieu of the regular motor vehicle registration license plates for passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which plates shall contain the designation "XPOW" followed by such numbers as the secretary finds expedient. The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a former prisoner of war as shall be acceptable to the secretary.

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

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

E. The surviving spouse of a former prisoner of war may retain and use the military honor license plate issued to the former prisoner of war.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:338.28 — LA Code / Code revised-statutes / Title 47 / Section 338.28
Repeal
Status: in_force

All laws or parts of laws in conflict herewith be and the same are hereby repealed, but nothing herein contained shall amend, repeal or modify any special laws relative to the taxing power of particular municipalities.

Acts 1950, No. 285, §5. Amended by Acts 1950, 2nd Ex. Sess., No. 18, §1; Redesignated from R.S. 33:2715 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.233 — LA Code / Code revised-statutes / Title 47 / Section 463.233
Special prestige license plate; "Evangel Christian Academy"
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 "Evangel Christian Academy" plate, provided that there is a minimum of one hundred 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 Evangel Christian Academy administration to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Evangel Christian Academy".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Evangel Christian Academy's administration. The monies received from the royalty fees shall be used to assist the school.

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

Acts 2024, No. 439, §1.
La. Rev. Stat. § 47:361 — LA Code / Code revised-statutes / Title 47 / Section 361
Deductions
Status: in_force

A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils.

B. Undertaking and funeral directing. The term "gross annual receipts", as used in this Chapter, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.

C. Stocks and bonds; interstate sales. In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana.

D. Retail or wholesale sales of motor vehicles and boats. In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars.

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 459, §1, eff. July 7, 1988; Acts 2007, No. 426, §1.

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

{{NOTE: SEE ACTS 1988, NO. 459, §2.}}
La. Rev. Stat. § 47:463.24 — LA Code / Code revised-statutes / Title 47 / Section 463.24
Special license plates for retired law officers
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special motor vehicle license plates which may be issued, upon application, to any citizen of Louisiana who is a retired law officer. The license plates shall be restricted to passenger cars, pick-up trucks, motorcycles, vans, and recreational vehicles.

B. The fee for issuing the special retired law officer 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.

C. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

D. Any person who was employed as a law officer for twelve years or more, was not discharged for misconduct related to his employment, and has not been convicted of any felony, shall be eligible for a special license plate under the provisions of this Section and renewal of such special license plate, regardless of whether or not that person is a member of, or is receiving retirement benefits from, a retirement system for law officers.

Acts 1988, No. 992, §1; Acts 1995, No. 127, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2008, No. 700, §1; Acts 2010, No. 333, §1.
La. Rev. Stat. § 47:302.14 — LA Code / Code revised-statutes / Title 47 / Section 302.14
Disposition of certain collections in Calcasieu 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 Wards 1, 2, 3, and 8 of Calcasieu Parish under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Calcasieu Parish Higher Education Improvement Fund".

B.(1) The monies in the Calcasieu Parish Higher Education Improvement Fund shall be appropriated each fiscal year by the legislature solely for the purposes provided for in this Section. Seventy-five percent of the monies in the fund shall be appropriated to McNeese State University and twenty-five percent of the monies in the fund shall be appropriated to SOWELA Technical Community College to be used for planning, development, or capital improvements for each school. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the fund.

(2) Beginning July 1, 2008, monies in the fund appropriated to McNeese State University and SOWELA Technical Community College shall not replace, displace, or supplant any other funds received from the state or from any other source. Monies appropriated from the fund shall not be considered or used by the Board of Regents in determining or funding the higher education formula.

C.(1) McNeese State University and SOWELA Technical Community College may issue bonds for capital improvements payable from a pledge and dedication of the amounts of proceeds of the tax in the Calcasieu Parish School Improvement Fund.

(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premiums, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the full faith and credit of the state shall not be pledged to repay any bonds issued as provided in this Section and the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Subsection.

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

Acts 1995, No. 193, §1, eff. June 14, 1995; Acts 2005, No. 176, §1, eff. July 1, 2005; Acts 2007, No. 208, §2, eff. June 29, 2007; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1905 — LA Code / Code revised-statutes / Title 47 / Section 1905
Suits on bonds
Status: in_force

A. In all parishes, the bonds of assessors given and furnished as provided in R.S. 47:1904 may be put in suit against the assessor and his sureties by the attorney general in the name of the governor for the use and benefit of the state and its political subdivisions, officers, boards, and commissions, as it or their interest may appear, or in the name of the state through the governor, for its own use and benefit and that of its political subdivisions, officers, boards, and commissions, as it or their interests may appear, without the necessity of obtaining the consent of the governor or of any such political subdivision, officer, board, or commission, but solely on the initiative of the attorney general or district attorney; and in all other cases, in the name, for the use, and at the request of the party injured.

B. The bond shall not become void by a first or any other recovery, but may be put in suit and recoveries had as often as any breach of the conditions thereof shall happen, provided the sureties shall not be liable for more than the penalty on the bond.

C. In all cases where the state or any political subdivision, board, or commission or any public officer is interested in any amount recovered under such bond, the amount of such recovery shall be deposited with the state treasurer and shall be distributed by him to those entitled thereto in accordance with a distribution computation prepared by the director of the department of finance and furnished by him to the state treasurer.

D. The provisions of this Section shall not be considered as affecting any of the powers, rights, and privileges afforded by existing laws to the various district attorneys of the state, to file and prosecute suits on assessor's bonds.

Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:337.82 — LA Code / Code revised-statutes / Title 47 / Section 337.82
Criminal penalty for failing to account for local tax monies
Status: in_force

Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.262 — LA Code / Code revised-statutes / Title 47 / Section 338.262
Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
Status: in_force

A. In order to provide for the construction, operation, and maintenance of a facility, to be known as the North Louisiana Exhibition Center, to be used for exhibitions, expositions, or entertainment or any or all of such purposes, the governing authority of Lincoln Parish, subject to the approval of a majority of the electors of the parish as provided in this Section, may levy an additional tax not exceeding one-eighth of one percent on 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, subject to the same exclusions and exemptions as are applicable to the state sales and use tax as provided in R.S. 47:305 through R.S. 47:305.49. 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. Except where inapplicable, the procedures established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and all procedural details necessary to be established to supplement the provisions thereof and to make the provisions applicable to the tax imposed pursuant to this Section shall be fixed by resolution of the parish governing authority. Any tax levied as authorized by this Section shall be in addition to all other taxes which the parish or any other political subdivision within Lincoln Parish is now or hereafter may be authorized to levy and collect.

B. Before any tax is levied under the provisions of this Section, a proposition to authorize the imposition of the tax shall be submitted to the electors of the parish at a special election called for this purpose. The proposition shall include the purpose, rate, and duration of the tax. Such election shall be conducted in accordance with the election laws of the state, and a majority of those voting in the election shall have voted in favor of the proposition.

C. The funds collected from the imposition of the tax shall be used for the costs and expenses of the construction, operation, and maintenance of the North Louisiana Exhibition Center. Such costs and expenses may include but shall not be limited to salaries, wages, facility operating costs, advertising and promotion, and costs necessary to construct, maintain, and operate the facility, or to maintain or replace equipment for the facility.

D. In order to carry out the purposes of this Section, the governing authority of Lincoln Parish may incur debt, including but not limited to the issuance of revenue bonds, borrowing money, and issuance of certificates of indebtedness, notes, and other debt obligations as evidence thereof, and may provide for the manner and method of payment thereof, including the pledge of all or part of the proceeds from the tax authorized by this Section to the payment of such indebtedness. The parish governing authority may perform any act which is necessary, proper, convenient, or useful for the construction, maintenance, or operation of the North Louisiana Exhibition Center, including establishing a commission to operate and maintain the facility and granting to it such powers as the governing authority shall deem necessary for the operation and maintenance of the authority.

Acts 1995, No. 972, §1, eff. July 1, 1995; Redesignated from R.S. 33:2740.32 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.41 — LA Code / Code revised-statutes / Title 47 / Section 337.41
Power to subpoena witnesses; fees
Status: in_force

The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Part. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of the local ordinance and this Chapter.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:2138 — LA Code / Code revised-statutes / Title 47 / Section 2138
Advance tax payment agreement; ad valorem tax; credits
Status: in_force

A. Agreement. (1) A local taxing authority, hereinafter referred to as "taxing authority", may enter into an advance tax payment agreement with a taxpayer to provide for the advance payment of certain ad valorem taxes in exchange for the issuance of tax credits by the taxing authority to the taxpayer, hereinafter referred to as "agreement". An agreement may require the taxing authority to pay interest associated with the tax credits at a rate not to exceed the effective judicial interest rate established under R.S. 13:4202(B).

(2) For purposes of this Section, "taxpayer" means the owner of a property that is under contract for the ad valorem property tax exemption authorized under Article VII, Section 21(F) of the Constitution of Louisiana and who is a party to the agreement which requires the taxpayer to make advance payment of ad valorem taxes.

B. Tax credits. As provided in the agreement, the taxpayer shall be entitled to ad valorem tax credits issued by the taxing authority in an amount equal to the amount of advance tax payments made under the agreement plus interest. No more than twenty percent of the total value of the taxpayer's tax credits may be claimed against the taxpayer's tax liability in any tax year. The tax credits may be applied only to tax liabilities which become due on the taxpayer's property that is the subject of the exemption contract under Article VII, Section 21(F) of the Constitution of Louisiana.

C. Notification to the Board of Commerce and Industry. A taxpayer that has entered into an agreement shall provide the Board of Commerce and Industry with a copy of the executed agreement within thirty days of execution.

D. Notwithstanding any provision of administrative law or policy to the contrary, a taxpayer's participation in an agreement shall have no bearing or effect upon the taxpayer's eligibility for or continued benefit from an exemption contract authorized under Article VII, Section 21(F) of the Constitution of Louisiana.

Acts 2018, No. 328, §1, eff. May 15, 2018.
La. Rev. Stat. § 47:337.34 — LA Code / Code revised-statutes / Title 47 / Section 337.34
Sales returned to dealer; credit or refund of tax
Status: in_force

A. Whenever tangible personal property sold is returned to the dealer by the purchaser or consumer or in the event the amount paid or charged for services is refunded or credited to the purchaser or consumer after the tax imposed by the local ordinance has been collected, or charged to the account of the purchaser, consumer, or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the collector; and in case the tax has not been remitted by the dealer to the collector, the dealer may deduct the same in submitting his return. Upon receipt of a signed statement of the dealer as to the gross amount of such refunds during the period covered by the signed statement, which period shall not be longer than ninety days, the collector shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for the tax collected. This memorandum shall be accepted by the collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of the local ordinance. In cases where a dealer has retired from business and has filed a final return, a refund of tax may be made if it can be established to the satisfaction of the collector that the tax paid was not due.

B.(1) Whenever the unpaid balance of an account due to the dealer for the purchase of tangible personal property or the sale of services subject to sales taxation has been found to be bad in accordance with Section 166 of the United States Internal Revenue Code and has actually been charged off for federal income tax purposes, the dealer shall be entitled to reimbursement of the amount of tax previously paid by the dealer on such amounts.

(2) The prescription on such refund or credit shall begin to run from the date of signature on the federal income tax return charging off such debt.

(3) Whenever the balance of an account that had been determined to be worthless and sales tax refunded is recovered at a later date, the payment shall be reported as a new sale in the month recovered for sales tax purposes. The credit or refund shall be granted whenever the Louisiana Department of Revenue has found the dealer to be entitled to reimbursement in accordance with the provisions of Paragraph (B)(1) of this Section.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:490.17 — LA Code / Code revised-statutes / Title 47 / Section 490.17
Military honor license plates for survivors of Pearl Harbor
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 person who is a survivor of Pearl Harbor. The license plates shall be designed to indicate that the recipient of the plate is a survivor of the Japanese attack on Pearl Harbor if he or she:

(1) Was a member of the United States armed forces on December 7, 1941.

(2) Was on station on December 7, 1941, during the hours of 7:55 a.m. to 9:45 a.m. Hawaii time at Pearl Harbor, the island of Oahu, or offshore at a distance not to exceed three miles.

(3) Received an honorable discharge from the United States armed forces.

(4) Holds a current membership in a Louisiana chapter of the Pearl Harbor Survivors' Association.

B. The charge for this license plate shall be the regular motor vehicle registration license fee. Only one motor vehicle owned by the applicant shall be so licensed at any one time.

C. The secretary shall promulgate rules necessary to implement the provisions of this Section, including rules governing the transfer and disposition of the license plates upon the death of the recipient. Oversight review of the secretary's proposed rules shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

D. Notwithstanding any provision of law to the contrary, upon the death of a person to whom a military honor license plate was issued under the provisions of this Section, the surviving spouse or any direct descendants of that person may apply for the military honor license plate. The surviving spouse shall have first opportunity to apply for the military honor license plate. If the military honor license plate is issued to the surviving spouse, the surviving spouse may retain the license plate until the surviving spouse dies or remarries. If the military honor license plate is not issued to the surviving spouse, any direct descendant may apply for the license plate. The rules adopted by the secretary under the provisions of this Section shall include rules to implement this Subsection, including rules governing the priority of direct descendants with regard to applications for the military honor license plate. Until such time as the rules have been promulgated and adopted by the secretary, the surviving spouse shall, upon application, retain the military honor license plate. No more than one military honor license plate shall be issued regardless of the number of direct descendants.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
La. Rev. Stat. § 47:4313 — LA Code / Code revised-statutes / Title 47 / Section 4313
Contracts of limited exemption
Status: in_force

A.(1) The board, with the approval of the governor and the local governing authority, may enter into a contract granting to a property owner who proposes the expansion, restoration, improvement, or development of a commercial structure or structures or an owner-occupied residence in a downtown, historic, or economic development district the right for five years after completion of the work to pay ad valorem taxes based upon the assessed valuation of the property for the year prior to the commencement of the expansion, restoration, improvement, or development.

(2) Such contracts shall be upon the terms, conditions, and limitations specified in Article VII, Section 21(H) of the Constitution of Louisiana and in this Chapter and subject to such other terms, conditions, and limitations as the board, on recommendation of Louisiana Economic Development, deems to be in the best interests of the state.

B.(1) On the initiative of the board or upon receipt of a written complaint that the terms of the contract have been violated, the secretary of Louisiana Economic Development shall cause a full investigation to be made on behalf of the board. The secretary shall have full authority for such investigation, including but not limited to authority to obtain reports or other pertinent records or other information from the person to whom the limited exemption was granted by contract.

(2) Upon determination by the board that a violation of any of the terms and conditions of the contract under which such limited exemption is granted has occurred, the board, with approval of the governor and the local governing authority, shall give notice thereof in writing, and unless the violation is corrected within ninety days, any remaining portion of the limited exemption from taxation granted under any contract entered into under this Chapter may be terminated.

C.(1) Each limited exemption from taxation granted under a contract entered into under authority of this Chapter shall be listed, together with the amount of the assessed valuation of the property for the year prior to the commencement of the work, being the assessed valuation upon which the property shall be taxed for the term of the limited exemption, by the board and a copy of each such listing shall be submitted to the assessor of the parish in which such property is located.

(2) The assessor shall make and maintain a list of all such exemptions in effect.

(3) Whenever any exemption ceases by reason of a violation of the terms of the contract under which it was granted, or for any other cause, the board shall notify the assessor who shall notify the tax collector for the parish.

Acts 1983, No. 445, §1; Acts 1984, No. 783, §1; Acts 1990, No. 503, §1; Acts 2001, No. 9, §7, eff. July 1, 2001.
La. Rev. Stat. § 47:213 — LA Code / Code revised-statutes / Title 47 / Section 213
Basis of distributed property other than money
Status: in_force

A. Distributions other than in liquidation of a partner's interest.

(1) General rule. The basis of property (other than money) distributed by a partnership to a partner other than in liquidation of the partner's interest shall, except as provided in Subsection A(2) of this Section be its adjusted basis to the partnership immediately before such distribution.

(2) Limitation. The basis to the distributee partner of property to which Subsection A(1) of this Section is applicable shall not exceed the adjusted basis of such partner's interest in the partnership reduced by any money distributed in the same transaction.

B. Distributions in liquidation. The basis of property (other than money) distributed by a partnership to a partner in liquidation of the partner's interest shall be an amount equal to the adjusted basis of such partner's interest in the partnership reduced by any money distributed in the same transaction.

C. Allocation of basis. The basis of distributed properties to which Subsection A(2) or Subsection B of this Section is applicable shall be allocated:

(1) first to any unrealized receivables (as defined in Subsection E of this Section) and inventory items (as defined in Subsection F of this Section) in an amount equal to the adjusted basis of each such property to the partnership (or if the basis to be allocated is less than the sum of the adjusted bases of such properties to the partnership, in proportion to such bases), and

(2) to the extent of any remaining basis to any other distributed properties in proportion to their adjusted basis to the partnership.

D. Special partnership basis to transferee. For purposes of Subsections A, B, and C of this Section, a partner who acquired all or a part of his interest by a transfer with respect to which the election provided in R.S. 47:220.1 is not in effect, and to whom a distribution of property (other than money) is made with respect to the transferred interest within 2 years after such transfer, may elect, under regulations prescribed by the collector, to treat as the adjusted partnership basis of such property the adjusted basis such property would have if the adjustment provided in R.S. 47:219 B were in effect with respect to the partnership property. The collector may by regulations require the application of this subsection in the case of a distribution to a transferee partner, whether or not made within 2 years after the transfer, if at the time of the transfer the fair market value of the partnership property (other than money) exceeded 110 per cent of its adjusted basis to the partnership.

E. Unrealized receivables. For purposes of this Sub-Part, the term "unrealized receivables" includes, to the extent not previously includible in income under the method of accounting used by the partnership, any rights (contractual or otherwise) to payment for:

(1) goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or

(2) services rendered, or to be rendered.

F. Inventory items. For purposes of this Sub-Part, the term "inventory items" means:

(1) stock in trade of the partnership or other property of a kind which would properly be included in the inventory of the partnership if on hand at the close of the taxable year, and

(2) property held by the partnership primarily for sale to customers in the ordinary course of business.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:2308 — LA Code / Code revised-statutes / Title 47 / Section 2308
Louisiana Tax Commission; tables; classifying land; public hearings
Status: in_force

Whenever the Louisiana Tax Commission or its successor is required to prepare and publish a table or make a determination or define classifications of land, it shall do so only after public hearings held pursuant to the Administrative Procedure Act.

Added by Acts 1976, No. 702, §8, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:287.663 — LA Code / Code revised-statutes / Title 47 / Section 287.663
Overpayments arising from allowance of deductions for bad debts or worthless stock
Status: in_force

In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:338.140 — LA Code / Code revised-statutes / Title 47 / Section 338.140
Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. The Union Parish School Board may levy and collect an additional sales and use tax not in excess of one percent within Union Parish as provided in this Section.

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

C. The tax authorized by this Section shall be imposed by resolution of the Union Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on the sale of services, all as defined in Chapter 2 of this Subtitle, within Union Parish. However, the resolution 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 tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

E. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the Union Parish School Board.

Acts 2005, No. 224, §1, eff. June 29, 2005; Redesignated from R.S. 33:2737.78 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.223 — LA Code / Code revised-statutes / Title 47 / Section 338.223
Town of Henderson; hotel occupancy tax; authorization
Status: in_force

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

(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, including an establishment at a structure used as a residence, 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 or two or more overnight camping facilities, or if the establishment has both guest rooms and camping facilities, at least one of each, and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

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

B. The governing authority 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 town voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

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

D. Except as provided in Subsection C of this Section, the governing authority shall use the proceeds of the tax to fund economic development, tourism promotion, and related infrastructure within the town.

Acts 2022, No. 365, §1.
La. Rev. Stat. § 47:463.229 — LA Code / Code revised-statutes / Title 47 / Section 463.229
Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""
Status: in_force

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

B. The secretary shall work in conjunction with the president of the Louisiana Society for Respiratory Care or his designee to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Society for Respiratory Care to be used in support of its mission which raises public awareness of respiratory care, pulmonary promotion, and disease prevention. Additionally, the monies shall be used to encourage, develop, and provide, on a regional basis, educational programs in respiratory therapy and diagnostics.

Acts 2023, No. 173, §1.
La. Rev. Stat. § 47:1520.1 — LA Code / Code revised-statutes / Title 47 / Section 1520.1
Electronically filed returns; signatures and direct deposit
Status: in_force

A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxpayer shall be required to direct deposit the state tax refund.

B. The provisions of this Section shall not apply if the taxpayer does not have a personal checking account.

Acts 2006, No. 702, §1.
La. Rev. Stat. § 47:305.20 — LA Code / Code revised-statutes / Title 47 / Section 305.20
Exemptions; Louisiana commercial fishermen
Status: in_force

A. A Louisiana resident domiciled in Louisiana who possesses a valid Louisiana commercial fishing license as may be necessary for commercial fishing ventures, including but not limited to a vessel license issued pursuant to R.S. 56:304, and who is an owner of a vessel operated primarily for the conduct of commercial fishing as a trade or business and which the Department of Wildlife and Fisheries determines will be predominantly and principally used for commercial fishing ventures and whose catch is for human consumption shall be exempt from the sales, use, lease, and services taxes imposed by any taxing authority. The exemption shall comport with the provisions of Subsection C of this Section. Possession of a commercial fishing license issued by the Department of Wildlife and Fisheries shall not be used as the sole determination that a vessel will be used predominantly and principally for commercial fishing ventures.

B.(1) The Department of Revenue, after consulting with the Department of Wildlife and Fisheries, shall immediately issue rules and regulations for the enforcement of these provisions. Through its agents, it shall issue a certificate of exemption to those who have demonstrated their qualification under the provisions of this Section. Except as provided in Paragraph (2) of this Subsection, no such certificate shall be issued to any person who does not present to the department a notarized statement that he derives or intends to derive his primary source of income, which means not less than fifty percent, from commercial fishing.

(2) In lieu of a notarized statement, a person acting on his own behalf, with sufficient personal identification and documentation, may execute a signed statement before an authorized employee of the Department of Revenue.

(3) A separate certificate of exemption shall be issued for each vessel which the applicant has demonstrated, to the satisfaction of the department, will be used principally and predominantly for commercial fishing ventures. The certificate shall identify the vessel to which the exemption shall be applicable. This certificate shall be made available without charge to qualified applicants. Such certificates are not transferable and shall be presented in order to obtain the exemption.

C. An owner who has obtained a certificate of exemption shall, with respect to the vessel identified in the certificate for the harvesting or production of fish and other aquatic life, including shrimp, oysters, and clams be exempt from the taxes described in Subsection A of this Section, as follows:

(1) Taxes applied to the materials and supplies necessary for repairs to the vessel or facility if they are purchased by the owner and later become a component part of the vessel.

(2) Taxes applied to materials and supplies purchased by the owner of the vessel where the materials and supplies are loaded upon the vessel for use or consumption in the maintenance and operation thereof for commercial fishing ventures. For purposes of this Paragraph, it shall make no difference whether the vessel is engaged in interstate, foreign, or intrastate commerce.

(3) Taxes applied to repair services performed upon the vessel. For the purposes of this Paragraph, it shall make no difference whether the vessel is engaged in intrastate, interstate, or foreign commerce.

(4) Taxes applied to the purchase of gasoline, diesel fuel, and lubricants for the vessel.

D. Any person who would otherwise be entitled to a certificate of exemption, shall be exempt from all taxes applied to the purchase of any vessel which the Department of Revenue determines, in accordance with rules and regulations, will be used principally and predominantly for commercial fishing ventures. This determination may be made prior to the sale by the department at which time it shall issue to the applicant a certificate of exemption. Where application is made prior to the purchase, the burden shall be on the applicant to demonstrate that the vessel will be used principally and predominantly for commercial fishing ventures. If application for a certificate of exemption is made after purchase, a certificate of exemption shall issue and the Department of Revenue shall give a rebate, out of funds made available therefor, for all taxes paid; but this shall take place only where the applicant has demonstrated his and the vessel's qualifications under this Section.

E. When a commercial fisherman objects to a refusal of the Department of Revenue to issue a certificate under this Section, he may appeal such ruling to the Board of Tax Appeals, which may overrule the secretary and grant tax exempt status if there is a determination that the denial was arbitrary, capricious, or unreasonable.

F. Any person who knowingly uses his certificate for a purpose other than that authorized in this Section, and any person who knowingly participates in the obtaining of or the misusing of the certificate, whether present or absent and whether they directly commit the act constituting this offense, aid and abet in its commission, or directly or indirectly counsel or procure another to commit the crime, shall be subject to a fine of not less than one hundred dollars per offense nor more than one thousand dollars per offense, and imprisonment without hard labor for not less than one day nor more than three months.

G. Repealed by Acts 2023, No. 62, §2.

Acts 1975, No. 811, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1984, No. 866, §1; Acts 1984, No. 687, §1; H.C.R. 55, 1986 R.S.; Acts 1988, No. 239, §2; Acts 1990, No. 162, §1; Acts 1991, No. 896, §1; Acts 1996, No. 24, §1, eff. June 27, 1996; Acts 1997, No. 658, §2; Acts 2009, No. 446, §1, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2023, No. 62, §§1, 2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:463.43 — LA Code / Code revised-statutes / Title 47 / Section 463.43
Special license plates; environmental education account
Status: in_force

A. The Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for environmental education by the Department of Wildlife and Fisheries for the purposes provided in R.S. 56:10(B)(18). The license plates shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.

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

C. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided by Subsection D of this Section and a one dollar handling fee.

D. The department shall collect the donation for each license plate and forward the donation as provided in Subsection C of this Section to the Department of Wildlife and Fisheries. The one-dollar handling fee as provided in Subsection C of this Section shall be retained by the department to offset the administrative costs. The funds received by the Department of Wildlife and Fisheries pursuant to this Section shall be deposited in the environmental education account, which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(18), and used solely for the purposes of that fund.

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

Acts 1995, No. 322, §1; Acts 2008, No. 544, §2, eff. July 1, 2008; Acts 2011, No. 265, §4, eff. July 1, 2011; Acts 2018, No. 509, §2; Acts 2022, No. 15, §3.
La. Rev. Stat. § 47:335.2 — LA Code / Code revised-statutes / Title 47 / Section 335.2
Definitions
Status: in_force

As used in this Chapter:

(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.

(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.

(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

(5) "Sales and use tax" means the taxes levied under R.S. 47:301 through 332 and the taxes that are levied by local governmental subdivisions and school boards under authority of Article VI, Section 29 of the Constitution of Louisiana.

(6) "Seller" means any person making sales, leases, or rentals of personal property or services.

(7) "State" means any state of the United States and the District of Columbia.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:287.527 — LA Code / Code revised-statutes / Title 47 / Section 287.527
Political organizations
Status: in_force

A. A political organization as defined under federal law shall be subject to taxation under this Part as provided in this Section.

B. A political organization shall be taxed under this Part on its Louisiana taxable income.

C. For purposes of this Section:

(1) "Net income" means political organization taxable income determined in accordance with federal law applicable to political organizations.

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

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:332.53 — LA Code / Code revised-statutes / Title 47 / Section 332.53
Disposition of certain collections in Webster 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 Webster Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Webster Parish Convention and Visitors Commission Fund as provided in and subject to the provisions of R.S. 47:302.15.

Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.121 — LA Code / Code revised-statutes / Title 47 / Section 338.121
Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

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

B. The proceeds of the tax herein authorized shall be dedicated exclusively for supplementing the salaries of teachers and other employees of the Calcasieu Parish School Board.

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

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

Acts 1995, No. 2, §1, eff. May 15, 1995; Redesignated from R.S. 33:2737.59 pursuant to Acts 2011, No. 248, §4.

NOTE: See Acts 1995, No. 2, §2 relative to termination of authority to call election.
La. Rev. Stat. § 47:302.15 — LA Code / Code revised-statutes / Title 47 / Section 302.15
Disposition of certain collections in Webster Parish
Status: in_force

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

B. The monies in the Webster Parish Convention and Visitors Commission Fund shall be appropriated each fiscal year by the legislature. The monies in the fund shall be available to the Webster Parish Convention and Visitors Commission to fund the development of tourism and other economic growth projects within the parish of Webster. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the fund.

Acts 1995, No. 193, §2, eff. July 1, 1995; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.40 — LA Code / Code revised-statutes / Title 47 / Section 818.40
Bond requirements; amounts
Status: in_force

A. Upon approval of the application by the secretary, the applicant shall file with the secretary a surety bond executed in favor of the secretary in the amount as follows:

(1) For a supplier or permissive supplier, the amount of the bond shall be a minimum of fifty thousand dollars or an amount equal to three months tax liability, whichever is greater, and only one surety bond shall be required for a supplier that is also a terminal operator.

(2) For a distributor, importer, exporter, blender, or interstate motor fuel user license, the amount of the bond shall be a minimum of twenty thousand dollars or an amount equal to three months tax liability, whichever is greater. In computing the amount of the bond, the amount of tax liability shall be reduced by the amount paid to the supplier or permissive supplier.

(3) For any person requiring multiple licenses, the minimum bond shall be equal to the highest bond level required.

(4) For a motor fuel transporter or aviation fuel dealer license, no bond shall be required.

(5) For a terminal operator license, the amount of the bond shall be a minimum of one million dollars or an amount equal to three months tax liability, whichever is greater, and only one surety bond shall be required for a terminal operator that is also a supplier.

B. The secretary may require an additional bond amount from the licensee when:

(1) Liability upon the previous bond is discharged or reduced by a judgment rendered, payment made, or is otherwise disposed of.

(2) In the opinion of the secretary, any surety on the previous bond becomes unsatisfactory.

(3) The licensee no longer meets the conditions for waiver of bond as set forth in Subsection F of this Section.

C. The licensee must file the additional bond amount within thirty days from the date such notice is mailed by the secretary. The secretary may immediately revoke the licensee's license upon the expiration of the thirty-day period if the licensee fails to provide the additional bond amount requested.

D. The surety must be authorized to engage in business within this state. The surety bond shall be conditioned upon faithful compliance with the provisions of this Part, including the filing of the returns and payment of all tax prescribed by this Subpart. The surety bond shall be approved by the secretary as to sufficiency and form and shall indemnify the state against any loss arising from the failure of the licensee to pay for any cause whatever the tax levied by this Subpart.

E. Any surety on an existing bond furnished by a person required to be licensed may notify the secretary in writing of its intent to cancel the bond. The secretary shall immediately notify the licensee of the intent of the surety to cancel, and the licensee shall have thirty days from the date of receipt of such notice to provide a sufficient replacement bond. The secretary may immediately cancel the licensee's license upon expiration of the thirty-day period set out above if the licensee fails to provide a new replacement bond. The surety requesting cancellation shall remain liable for any liability already accrued or which shall accrue during the thirty-day period set out above, but shall not be responsible for any liability which accrues after said thirty-day period.

F.(1) The secretary is authorized to waive the furnishing of this surety bond by any licensee who meets all the following:

(a) Has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required.

(b) Has had a bond on file with the secretary for a period of not less than three years.

(c) Has not been delinquent in remitting taxes accrued or accruing under this Subpart during the three-year period immediately preceding the filing of an application for waiver of the bond.

(2) The secretary is authorized to waive the furnishing of a surety bond by a terminal operator if no less than seventy-five percent of the direct owners and seventy-five percent of the ownership interest of the terminal are direct owners of a business formerly licensed as a distributor that was granted a bond waiver and is currently licensed as a supplier, and such business has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required.

G. Any licensee whose bond was waived prior to July 1, 2006, as either a gasoline dealer, gasoline jobber, or special fuel supplier and who meets the requirements provided in Subsection F of this Section will not be required to provide a new bond.

H. If any licensee whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Subpart, the secretary may require that such licensee furnish a bond in the amount required in this Section, and such licensee shall not be eligible for a waiver of the bond for a period of three years from the date the bond is furnished.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §2, eff. July 9, 2007; Acts 2010, No. 523, §1.
La. Rev. Stat. § 47:1903.2 — LA Code / Code revised-statutes / Title 47 / Section 1903.2
Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the single assessor in Orleans Parish shall be responsible for all of the obligations of the Board of Assessors of Orleans Parish and shall be vested with the right, power, and authority to do, perform, and exercise for and on behalf of the board of assessors all acts and things required to be done and performed in connection with the authorization, issuance, and repayment of revenue bonds issued by the board of assessors.

B. Notwithstanding any other provision of law to the contrary, effective at the time that the first single Orleans Parish assessor takes office:

(1) All books, papers, records, money, account receivables, actions, and other property of every kind, movable and immovable, real and personal, possessed, controlled, or used, by each assessor constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor.

(2) All legal proceedings and documents relating to activities, facilities, and functions of the assessors constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor and shall be in the name of the Orleans Parish assessor, and such Orleans Parish assessor shall be substituted for the original assessor or other office without the necessity for amendment of any document to substitute the name of the original assessor or other office for the Orleans Parish assessor.

C. Notwithstanding the provisions of R.S. 16:2, the city attorney of the city of New Orleans shall represent the Orleans Parish assessor in all civil matters, unless the assessor, at his option, selects other counsel.

Acts 1986, No. 449, §1, eff. July 2, 1986; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2008, No. 348, §1, eff. June 21, 2008; Acts 2010, No. 204, §1, eff. June 17, 2010.
La. Rev. Stat. § 47:9029 — LA Code / Code revised-statutes / Title 47 / Section 9029
Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits
Status: in_force

A.(1) All money received by the corporation from the sale of lottery tickets and all other sources except for monies from sports wagering operations authorized pursuant to this Subtitle, shall be deposited into a corporate operating account. Such account shall be established in a fiscal agent or depository as defined in R.S. 49:319 and collateralized in the manner provided by R.S. 49:321 and 322. The corporation may use all money in the corporate operating account for the purposes of paying prizes and the necessary expenses of the corporation and dividends to the state. The corporation shall estimate and allocate the amount to be paid by the corporation to prize winners.

(2)(a) The investment of monies in the corporate operating account, other than the amount specifically required for the purchase of securities for payment of deferred prizes shall be invested in a manner prescribed by R.S. 49:327(B)(1)(a), (b), (c) and (d). Such securities purchased as investments by the corporation shall be issued in the name of the corporation and shall be safekept at a custodian financial institution or Federal Reserve Bank domiciled in the state of Louisiana.

(b) The investment of monies in the corporate operating account, other than the amount specifically required for the purchase of securities for deferred prize payments to winners shall be invested only in securities in a manner prescribed by R.S. 49:327(B)(1)(a), (b), (c), and (d). Such securities purchased as investments by the corporation shall be issued in the name of the corporation and shall be safekept at a custodian financial institution domiciled in the state of Louisiana or a Federal Reserve Bank.

(c) These instruments may be in varying maturities and may be in book-entry form.

(d) For the purpose of payment of deferred prizes to winners, the corporation may only purchase those securities that are direct obligations of the United States Treasury in a manner prescribed by R.S. 49:327(B)(1)(a).

(e) For the purpose of deferred prize payments to winners, the corporation shall purchase or invest in only those securities that are direct obligations of the United States Treasury.

NOTE: Paragraph (A)(3) eff. until contingency enumerated in §3 of Acts 2020, No. 318 is met. See Acts 2020, No. 318.

(3) Within twenty days following the close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in the state treasury the amount of net revenues which the corporation determines are surplus to its needs. Net revenues or proceeds shall be determined by deducting from gross revenues the payment costs incurred or estimated to be incurred in the operation and administration of the lottery. This shall include the expenses of the corporation and the costs resulting from any contract or contracts entered into for promotional, advertising, or operational services or for the purchase or lease of lottery equipment and materials, fixed capital outlays, and the payment of prizes to the holders of winning tickets. After the first year of operation the corporation shall transfer each year not less than twenty-five percent of gross revenues to the state treasury.

NOTE: Paragraph (A)(3) eff. when the contingency enumerated in §3 of Acts 2020, No. 318 is met. See Acts 2020, No. 318.

(3) Within twenty days following the close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in the state treasury the amount of net revenues which the corporation determines are surplus to its needs. Net revenues or proceeds shall be determined by deducting from gross revenues the payment costs incurred or estimated to be incurred in the operation and administration of the lottery. This shall include the expenses of the corporation and the costs resulting from any contract or contracts entered into for promotional, advertising, or operational services or for the purchase or lease of lottery equipment and materials, fixed capital outlays, and the payment of prizes to the holders of winning tickets. After the first year of operation the corporation shall transfer each year not less than thirty-five percent of gross revenues to the state treasury.

B.(1) A Louisiana Lottery Proceeds Fund is hereby established in the state treasury. Net lottery proceeds shall be credited to this fund as provided in Subsection A of this Section. Monies credited to the Louisiana Lottery Proceeds Fund shall be invested by the state in accordance with state investment practices and all earnings from such investments shall accrue to this account. Except as provided in Paragraph (2) of this Subsection, no monies shall be allotted or expended from this account unless pursuant to an appropriation by the legislature in accordance with law.

(2) The state treasurer is authorized and directed to transfer annually an amount equaling five hundred thousand dollars from the Lottery Proceeds Fund to the Compulsive and Problem Gaming Fund established by R.S. 28:842.

C. The legislative auditor shall be responsible for an annual financial audit of the books and records of the corporation. The corporation shall reimburse the legislative auditor for the reasonable costs of any audits performed by him. The audit shall be completed within ninety days after the close of the corporation's fiscal year. The legislative auditor may contract with an independent, certified public accountant who meets the qualifications existing to do business within the state of Louisiana to perform the audit. The legislative auditor may, at any time, conduct such additional audits including performance audits, of the corporation as he deems necessary or desirable. Contracts may be entered into for audit services for a period not to exceed five years and the same firm shall not receive two consecutive audit contracts. All such audit reports shall be filed with the governor, the president of the Senate, and the speaker of the House of Representatives. The corporation shall cooperate with the auditor or his representatives by giving them access to the facilities and records of the corporation for the purpose of efficient compliance with their respective responsibilities. With respect to any reimbursement that the corporation is required to pay to any agency, the corporation shall enter into an agreement with such agency under which the corporation shall pay to such agency an amount reasonably anticipated to cover such reimbursable expenses or an advance of such expenses being incurred.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 934, §1; Acts 1992, No. 959, §1; Acts 1995, No. 811, §1; Acts 1995, No. 1215, §4, eff. July 1, 1995; Acts 1997, No. 585, §2, eff. July 1, 1998; Acts 2008, No. 694, §1; Acts 2020, No. 318, §§1, 2, see Act; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:338.143 — LA Code / Code revised-statutes / Title 47 / Section 338.143
East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
Status: in_force

A. The East Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent within the parish of East Feliciana as hereinafter set forth.

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

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

D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.

Added by Acts 1965, No. 78, §1; Redesignated from R.S. 33:2738 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1925.8 — LA Code / Code revised-statutes / Title 47 / Section 1925.8
Funding for the Board of Assessors for Orleans Parish
Status: in_force

A. Notwithstanding any other provision of law to the contrary, this Section shall be the exclusive means of funding for the Board of Assessors for Orleans Parish. The board of assessors shall be funded annually no later than March first by the city of New Orleans with no less than two percent of the ad valorem taxes levied on property in the city of New Orleans and the parish of Orleans. Such funding shall produce in the initial year revenue equal to or greater than that which was received by the Board of Assessors for Orleans Parish from the city of New Orleans for the previous year. The total amount of revenue received by the board shall never be less than that received by the board in the initial year.

B. The millage currently being levied pursuant to this Part by the Board of Assessors for Orleans Parish for the 2005 tax year shall be transferred to and levied by the city of New Orleans, without the necessity of voter approval, for the 2006 and subsequent tax years.

Acts 2005, No. 433, §1, eff. Dec. 31, 2005.
La. Rev. Stat. § 47:322.15 — LA Code / Code revised-statutes / Title 47 / Section 322.15
Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
Status: in_force

A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Charles, St. John the Baptist, and St. James Parishes 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 a special fund which is hereby created in the state treasury and designated as the "River Parishes Convention, Tourist, and Visitors Commission Fund".

B. The monies in the River Parishes Convention, Tourist, and Visitors Commission Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the River Parishes Convention, Tourist, and Visitors Commission. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1509 — LA Code / Code revised-statutes / Title 47 / Section 1509
Publication of tax information
Status: in_force

The collector may prepare and publish materials and memoranda concerning Louisiana tax matters as he deems will be of public interest, and may make nominal charges for such materials to defray the costs involved in such preparation and publication.
La. Rev. Stat. § 47:338.72 — LA Code / Code revised-statutes / Title 47 / Section 338.72
Certification of regularity of proceedings
Status: in_force

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

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

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

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2728 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6024 — LA Code / Code revised-statutes / Title 47 / Section 6024
Rural hospital service district cooperative endeavors and joint ventures
Status: in_force

No ad valorem or personal property taxes shall be imposed by any parish, municipality, school board, or other political subdivision of the state on cooperative endeavors and joint ventures involving a rural hospital as defined in R.S. 40:1300.143, which is also a hospital service district, provided such cooperative endeavor or joint venture:

(1) Is established as a cooperative endeavor or joint venture pursuant to R.S. 46:1077.

(2) Is established to construct or operate one or more of the following:

(a) Medicare certified hospital.

(b) Medicare certified independent diagnostic testing facility.

(c) Magnetic resonance imaging equipment or facility.

(d) Computerized tomography equipment or facility.

(e) Positron emission tomography scanner or facility.

(f) Ambulatory surgical center.

(g) Comprehensive outpatient rehabilitation facility.

(h) Diagnostic laboratory.

(i) Physical, occupational, or speech therapy clinic or rehabilitation agency.

(3) Provides the rural hospital service district with more than fifty percent of such cooperative endeavor or joint venture.

(4) Provides that the rural hospital service district is entitled to receive its pro rata share of any net profits or losses of the cooperative endeavor or joint venture.

Acts 2006, No. 799, §1, eff. June 30, 2006.
La. Rev. Stat. § 47:2327 — LA Code / Code revised-statutes / Title 47 / Section 2327
Confidentiality of forms
Status: in_force

Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana Department of Revenue, solely for the purpose of administering the provisions of this Part and verifying eligibility for tax credits claimed under R.S. 47:6006. The forms shall not be subject to the provisions of the Public Records Law, provided however, that the forms shall be admissible in evidence and subject to discovery in judicial or administrative proceedings according to general law relating to the production and discovery of evidence subject to any protection related to use of confidential information provided by an order under the provisions of Code of Civil Procedure Article 1426. For purposes of this Section, forms shall include all information provided by a taxpayer to an assessor pursuant to this Part.

Added by Acts 1976, No. 705, §7, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2016, 2 nd Ex. Sess., No. 5, §1, eff. June 28, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:335.6 — LA Code / Code revised-statutes / Title 47 / Section 335.6
Agreement prerequisites
Status: in_force

The Louisiana Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:

A. Uniform State Rate. The agreement must set restrictions to achieve over time more uniform state rates through the following:

(1) Limiting the number of state rates.

(2) Limiting the application of maximums on the amount of state tax that is due on a transaction.

(3) Limiting the application of thresholds on the application of state tax.

B. Uniform Standards. The agreement must establish uniform standards for the following:

(1) The sourcing of transactions to taxing jurisdictions.

(2) The administration of exempt sales.

(3) The allowances a seller can take for bad debts.

(4) Sales and use tax returns and remittances.

C. Uniform Definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

D. Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

E. No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

F. Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

(1) Restricting variances between the state and local tax bases.

(2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.

(3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.

(4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

G. Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.

H. State Compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.

I. Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.

J. Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:315 — LA Code / Code revised-statutes / Title 47 / Section 315
Sales returned to dealer; credit or refund of tax
Status: in_force

A. Whenever tangible personal property or digital products are sold and returned to the dealer by the purchaser or consumer, or in the event the amount paid or charged for services is refunded or credited to the purchaser or consumer after the tax imposed by this Chapter has been collected, or charged to the account of the purchaser, consumer, or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the collector; and if the tax has not been remitted by the dealer to the collector, the dealer may deduct the same in submitting his return. Upon receipt of a signed statement of the dealer as to the gross amount of refunds during the period covered by the signed statement, which period shall not be longer than ninety days, the collector shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for the tax collected. This memorandum shall be accepted by the collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued pursuant to the provisions of this Chapter. In cases where a dealer has retired from business and has filed a final return, a refund of tax may be made if it can be established to the satisfaction of the collector that the tax paid was not due.

B.(1) Whenever the unpaid balance of an account due to the dealer for the purchase of tangible personal property, digital products, or the sale of services subject to sales taxation has been found to be bad in accordance with Section 166 of the Internal Revenue Code and has actually been charged off for federal income tax purposes, the dealer shall be entitled to reimbursement of the amount of tax previously paid by the dealer on such amounts.

(2) The prescription on such refund or credit shall begin to run from the date of signature on the federal income tax return charging off such debt.

(3) Whenever the balance of an account that had been determined to be worthless and sales tax refunded is recovered at a later date, the payment shall be reported as a new sale in the month recovered for sales tax purposes.

(4) This refund applies both to sales and use taxes imposed by the state of Louisiana and to such taxes authorized and levied by any school board, municipality, or other local taxing authority. All local taxing authorities shall grant such credit or refund as provided by Paragraph (B)(1) of this Section. The taxing authority shall provide for the granting of such refund either by ordinance or by local rule or regulation. Such credit or refund shall be granted whenever the Louisiana Department of Revenue has found the dealer to be entitled to reimbursement in accordance with the provisions of Paragraph (B) (1) of this Section.

C. The provisions of Subsection B of this Section shall apply to debts that are incurred on or after January 1, 1976.

Amended by Acts 1976, No. 153, §1, eff. July 20, 1976; Acts 1983, No. 165, §1; Acts 1985, No. 516, §1, eff. July 1, 1985; Acts 1987, No. 770, §1, eff. Oct. 1, 1987; Acts 1989, No. 379, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:338.213 — LA Code / Code revised-statutes / Title 47 / Section 338.213
City of Scott; hotel occupancy tax; authorization
Status: in_force

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

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

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

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

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

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund the construction, maintenance, and operation of a 4-H facility, a multipurpose community center, or a park or for purposes of economic development, recreation, and tourism within the city.

Acts 2014, No. 757, §1, eff. June 19, 2014.
La. Rev. Stat. § 47:490.36 — LA Code / Code revised-statutes / Title 47 / Section 490.36
Military honor license plates; "Military Medal Award" 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 "Military Medal Award" plate.

(2) This plate shall be made available to honorably discharged recipients, as certified by the Department of Veterans Affairs, of the following medal awards:

(a) Navy Cross.

(b) Air Force Cross.

(c) Defense Distinguished Service Medal.

(d) Homeland Security Distinguished Service Medal.

(e) Distinguished Service Medal (Army).

(f) Navy Distinguished Service Medal.

(g) Air Force Distinguished Service Medal.

(h) Coast Guard Distinguished Service Medal.

(i) Silver Star.

(j) Defense Superior Service Medal.

(k) Legion of Merit.

(l) Distinguished Flying Cross.

(m) Air Medal.

(n) Soldier's Medal.

(o) Airman's Medal.

(p) Navy and Marine Corps Medal.

(q) Coast Guard Medal.

B. Upon application of a "Military Medal Award" recipient, as certified by the Department of Veterans Affairs, 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 "Military Medal Award" license plate and shall include the name of the veteran's branch of service and the name and image of the medal.

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. § 47:337.26 — LA Code / Code revised-statutes / Title 47 / Section 337.26
Contracts for purposes relating to collection of sales and use taxes
Status: in_force

A. Within the limits provided for in Article VII, Section 3(B) of the Constitution of Louisiana, the governing authority of any taxing authority may contract with the sheriff, the Louisiana Department of Revenue, any political subdivision of this state, or any other agency, whether public or private, for the 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 for the purposes of enforcement and collection of any tax imposed by that taxing authority.

B. Within the limits provided for in Article VII, Section 3(B) of the Constitution of Louisiana, for the purpose of auditing for compliance with local sales and use tax ordinances, any taxing authority or other entity which collects local sales and use taxes may enter into a contract with a private auditing firm and, when so authorized by such contract, such firm may examine or investigate the place of business, if any; the tangible personal property; and the books, records, papers, vouchers, accounts, and documents of any taxpayer. The rate of compensation shall be on an hourly basis, plus reasonable expenses. In addition, all such contracts shall be approved by the majority of the affected taxing authorities.

C.(1) Any private agency or auditing firm hired for the purposes of this Section and any employee, contractor, or other agent of such private agency or auditing firm shall be governed by the provisions of R.S. 47:1508 et seq.

(2)(a) Audit leads provided by the private agency or auditing firm shall be subject to the taxpayer confidentiality requirements of R.S. 47:1508 et seq. Once confidential information has been disclosed by the taxpayer to the private agency or auditing firm, audit leads by such private agency or auditing firm to other local collectors are strictly prohibited under the taxpayer confidentiality requirements of R.S. 47:1508 et seq; however, the taxpayer may voluntarily waive confidentiality requirements in writing, authorizing the examination or audit to be expanded to include additional tax collectors.

(b) Information provided by the private agency or auditing firm to the local collector may be shared by the local collector with other collectors which maintain written reciprocal exchange agreements in accordance with R.S. 47:1508(B)(5).

(3) Notwithstanding any provision of this Section to the contrary, a private agency or auditing firm shall limit its activities to auditing the books and records of the taxpayer and shall not perform any assessment or collection functions, except as otherwise expressly permitted by law.

(4) A lead auditor of a private agency or auditing firm performing an examination or audit function shall possess or have attained any of the following:

(a) An active certified public accountant license.

(b) A bachelor's degree with a minimum of eighteen hours of accounting.

(c) An active certified tax examiner's certificate issued by the Louisiana Association of Tax Administrators.

(d) A minimum of six years' experience in the field of state or local sales and use tax.

D.(1) Prior to initiating an examination or audit of a taxpayer, the local collector shall provide notice of the intent to audit which shall be sent by certified mail to the taxpayer at the taxpayer's last known address. Such notice shall:

(a) Reasonably describe the nature of the audit.

(b) Identify the name, office, address, and office telephone number of the firm or individual who will initiate the audit.

(c)(i) Advise the taxpayer of the right to review and copy the audit contract if the audit will be conducted by a private auditing firm.

(ii) If the audit is conducted by a private auditing firm, the notice shall also advise the taxpayer whether the payment of compensation to the private auditing firm is contingent upon the actual collection of tax or in any other way dependent on the outcome of the audit.

(d) Summarize the remedies available to the taxpayer if the taxpayer should choose to contest the audit findings.

(e) Describe the interest, penalties, and costs, including audit costs, for which the taxpayer may be liable if taxes are determined to be due.

(f) Beginning July 1, 2023, advise the taxpayer that the taxpayer may request a multi-parish audit pursuant to R.S. 47:337.102.

(2) During the course of the audit, the taxpayer shall be notified of the name, office address, and office telephone number of each auditor assigned to the audit. Private auditing firms shall provide any taxpayer subject to an audit with access to an original or a copy of the audit contract specifying the terms under which the audit firm was engaged, which may be reviewed and copied by the taxpayer.

(3)(a) Upon completion of the audit or examination, all original information obtained by the private agency or auditing firm from the taxpayer in connection with the audit or examination, whether written or in electronic form, shall be returned to the taxpayer, and the private agency or auditing firm shall not retain any copies of such information. All taxpayer related information derived, compiled, or generated by the private agency or auditing firm in any form whatsoever, including audit schedules, working papers, and copies of information received from the taxpayer, shall be delivered to the tax collector, except to the extent such information may be retained by certified public accountants in accordance with the Louisiana Accountancy Act.

(b) No provision of this Section shall prohibit a private agency or auditing firm from retaining books and records of a taxpayer until the termination of any legal proceedings related to the audit or examination.

(c) The tax collector and the private agency or auditing firm may enter into a written agreement in accordance with this Subparagraph, authorizing such private agency or auditing firm to act as agent for the storage and safekeeping of documents otherwise required to be maintained by the tax collector. Such documents shall be maintained in accordance with R.S. 47:1508 et seq.

E. If the cost of a sales tax compliance audit is to be borne by the taxpayer, pursuant to R.S. 47:337.75, the cost to the taxpayer shall not exceed thirty percent of the amount of the additional taxes determined to be due as the result of the audit.

F. Each contract entered into pursuant to this Section may be subject to review and oversight by the legislative auditor pursuant to R.S. 13:5529. Contracts entered into after July 1, 2010 shall contain a statement by the local collector and private agency or auditing firm certifying that the terms and conditions of the contract are in compliance with the requirements of the provisions of this Section. Any contract that does not satisfy the requirements of this Section may be declared null and void by a court of competent jurisdiction.

G. The private agency or auditing firm hired for the purposes of this Section, including any employee, contractor, or other agent of such private agency or auditing firm conducting such examination or audit, shall be subject to the Code of Governmental Ethics as set forth in R.S. 42:1101 et seq.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1029, §1, eff. July 8, 2010; Acts 2022, No. 596, §1, eff. July 1, 2022.
La. Rev. Stat. § 47:513.1 — LA Code / Code revised-statutes / Title 47 / Section 513.1
New residents; notice
Status: in_force

The Department of Public Safety and Corrections, office of motor vehicles, shall notify new residents upon the issuance of a driver's license pursuant to R.S. 32:401 et seq. or a special identification card pursuant to R.S. 40:1321 that an owner of a motor vehicle shall have thirty days from the date of notification to pay such taxes that may be due before penalties and interest begin to accrue.

Acts 2014, No. 414, §1.
La. Rev. Stat. § 47:2234 — LA Code / Code revised-statutes / Title 47 / Section 2234
Redemption of property; payment of assessments
Status: in_force

Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon written request, to redeem the property by paying the past due and current installments only, together with interest, costs, and penalties. In this event, the remaining and future installments of the charges shall be collected as they fall due, and the lien shall remain unaffected and shall be valid and effective against the property until fully paid.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.