La. Rev. Stat. § 47:338.110 — LA Code / Code revised-statutes / Title 47 / Section 338.110
Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, or for the capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent.

B. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa 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 sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa 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 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 the resolution.

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

Added by Acts 1982, No. 344, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2324 — LA Code / Code revised-statutes / Title 47 / Section 2324
Data collection by the assessor
Status: in_force

Each assessor shall gather all data necessary to properly determine the fair market value of all property subject to taxation within his respective parish or district. In securing this data, the assessor may employ the use of self-reporting forms by property owners. When self-reporting forms are utilized by an assessor, he shall deliver the proper form or forms to each person in whose name the property is assessed, at the address shown on the assessment rolls. The form or forms shall be delivered on or before the fifteenth day of February in the year in which the property is to be appraised. Each property owner receiving a form, the parish of Jefferson excepted, shall fill out the form and return it to the assessor by the first day of April of that year or forty-five days after receipt, whichever is later. In the parish of Jefferson each property owner receiving a form shall fill out the form and return it to the assessor within forty-five days after receipt. Upon written request, the assessor may grant an extension of time in which to file, not to exceed thirty days.

Added by Acts 1976, No. 705, §4, eff. Aug. 4, 1976. Amended by Acts 1980, No. 600, §1; Acts 1981, No. 695, §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. § 47:726.1 — LA Code / Code revised-statutes / Title 47 / Section 726.1
Gasoline and other motor fuels; advertised price; requirement
Status: in_force

The advertised price of gasoline and other motor fuels sold at the pump shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".

Acts 1990, No. 733, §1.
La. Rev. Stat. § 47:2061 — LA Code / Code revised-statutes / Title 47 / Section 2061
Deputy tax collectors
Status: in_force

Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform all the functions of the office of tax collector through such deputies, but he shall be officially and pecuniarily responsible on his bonds, and in all other respects for the acts of the deputies.

Deputies appointed by tax collectors may be charged with the collection of taxes in accordance with the provisions of R.S. 13:5553.

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. § 47:463.236 — LA Code / Code revised-statutes / Title 47 / Section 463.236
Special prestige license plate; "Humane Society 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 the "Humane Society of Louisiana" 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 Humane Society of Louisiana 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 "Humane Society of Louisiana".

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 treasurer of the Humane Society of Louisiana. The monies received from the royalty fees shall be used to fund spay and neuter programs to help with current overpopulation of animals.

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. § 47:300.11 — LA Code / Code revised-statutes / Title 47 / Section 300.11
Inconsistent provisions
Status: in_force

The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
La. Rev. Stat. § 47:52 — LA Code / Code revised-statutes / Title 47 / Section 52
Exclusion from gross income; compensation or retired pay received by war veterans from United States
Status: in_force

Compensation or retired pay received from the United States by any veteran of the military or naval forces of the United States of World War II, who is a citizen or resident of Louisiana and who has been honorably discharged from the military or naval forces as a result of a physical disability, shall not be included in gross income and shall be exempt from taxation under this Chapter.
La. Rev. Stat. § 47:337.79 — LA Code / Code revised-statutes / Title 47 / Section 337.79
Prescription of refunds or credits
Status: in_force

A. After three years from the thirty-first day of December of the year in which the tax became due or after one year from the date the tax was paid, whichever is the later, no refund or credit for an overpayment shall be made unless a claim for credit or refund has been received by the collector from the taxpayer claiming such credit or refund before the expiration of said three-year or one-year period. The maximum amount, which shall be refunded or credited, shall be the amount paid within said three-year or one-year period. The collector shall prescribe the manner of filing claims for refund or credit.

B. Provided that in any case where a taxpayer and the collector have consented in writing to an extension of the period during which an assessment of tax may be made, the period of prescription for refunding or crediting overpayments as provided in this Section shall be extended in accordance with the terms of the agreement between the taxpayer and the collector.

C.(1) In any case where the collector pursues any remedy for collection of tax pursuant to R.S. 47:337.45, including the issuance of an assessment, the period of prescription for a refund or credit for the same tax periods and types of tax shall be suspended. However, the suspension of prescription provided for in this Subsection applies only in the following circumstances:

(a) When an assessment has been issued and the taxpayer has submitted a refund claim that is received by the collector prior to the assessment becoming final.

(b) When a summary proceeding has been filed and the taxpayer has timely pleaded the claim for refund as an offset or credit in the summary proceeding.

(c) When an ordinary suit has been filed and the taxpayer has filed a timely reconventional demand for the refund or credit in the suit.

(2) If the refund claim would have been prescribed but for this Subsection, the amount of the claim found to be due shall be credited or offset against the underpaid tax found to be due.

(3) Prescription shall not be suspended by the provisions of Paragraph (1) of this Subsection if any of the following occur:

(a) An assessment has become final and nonappealable.

(b) A judgment of the Board of Tax Appeals concerning the collection remedy referenced in Paragraph (1) of this Subsection has become final.

(c) A final judgment has been rendered by a district court in a related summary or ordinary proceeding.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.
La. Rev. Stat. § 47:818.119 — LA Code / Code revised-statutes / Title 47 / Section 818.119
Returns and payments; discounts; penalties for failure to file
Status: in_force

A. A licensed dealer shall file a monthly return no later than the twentieth day of the month. If a licensed dealer files a return and remits the tax due on or before the due date, one-third of one percent of the tax due is allocated to the licensed dealer for the expense of collecting, accounting for, reporting, and timely remitting the taxes collected and for keeping the records. The licensed dealer shall deduct the allocated amount from the tax due when paying the tax to the state. A licensed dealer who has not made taxable deliveries during the reporting period shall file a return with the secretary that includes those facts or that information. A return shall be filed with the secretary on forms provided for that purpose and shall contain the total gallons or gallon equivalents sold or used and other information required by the secretary.

B. A licensed dealer may take a credit on a filed return if the dealer paid the taxes imposed by this Subpart on compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold on account and the dealer determines that the account is uncollectible and worthless. The credit authorized by this Section shall be applicable only if the licensed dealer writes off the account as a bad debt on the dealer's accounting books. The return on which the credit shall be taken shall state, if applicable, the name of the person whose account has been written off as a bad debt or who failed to remit the tax and any other information required by the secretary. The amount of the credit may equal, but shall not exceed, the amount of taxes paid on the compressed natural gas, liquefied natural gas, or liquefied petroleum gas to which the written-off account applies. If, after a credit is taken, the account on which the credit was based is paid, or if the secretary otherwise determines that the credit was not authorized, the dealer who took the credit shall pay the unpaid taxes plus a penalty of ten percent of the amount of the unpaid taxes and interest. Interest shall accrue beginning on the day the return showing the credit was filed and ending on the date the taxes and penalty are paid.

C. The provisions of this Section shall not apply to a sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas for which payment is made through the use and acceptance of a credit card. The credit granted pursuant to the provisions of this Section shall be taken at the time the account is written off as a bad debt but before the tax reporting period prescribes. The secretary may take action against a person in relation to whom a dealer has taken a credit for collection of the tax owed and for penalty and interest.

D. Failure to file any informational report or return within thirty days of the due date of the report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:463.222 — LA Code / Code revised-statutes / Title 47 / Section 463.222
Special prestige license plate; "University of Mississippi Alumni 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 "University of Mississippi Alumni Association" plate, provided there are a minimum of one thousand applicants for the plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

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

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

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

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

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

Acts 2022, No. 86, §1.
La. Rev. Stat. § 47:779 — LA Code / Code revised-statutes / Title 47 / Section 779
Collector authorized to search storage places and transportation equipment
Status: in_force

In order to strengthen and make more effective the manner and methods of enforcing payment of the taxes levied in Parts I, II, and III of this Chapter, and to insure the collection thereof, the collector is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Chapter have been, or are being violated.
La. Rev. Stat. § 47:813 — LA Code / Code revised-statutes / Title 47 / Section 813
Violations declared misdemeanors
Status: in_force

Any person who shall violate any of the provisions of this Part shall be guilty of a misdemeanor, and, upon conviction, be fined in an amount not exceeding one thousand dollars ($1,000.00), or imprisonment not to exceed two (2) years, or both, at the discretion of the court.

Acts 1964, Ex.Sess., No. 3, §2.
La. Rev. Stat. § 47:463.156 — LA Code / Code revised-statutes / Title 47 / Section 463.156
Special prestige license plate; "Town of Ball 40 th Anniversary"
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 "Town of Ball 40 th Anniversary" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall design the plates, which shall be of a color and design selected jointly by the mayor and aldermen of the town of Ball, Louisiana, provided that it is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the town of Ball, Louisiana. The monies received from the royalty fees shall be used solely for public purposes.

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

Acts 2012, No. 105, §1.
La. Rev. Stat. § 47:818.60 — LA Code / Code revised-statutes / Title 47 / Section 818.60
Marking requirements for gasoline or diesel fuel storage facilities; separate storage
Status: in_force

A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "REFUND GASOLINE" in letters not less than five inches high. Suppliers are required to collect the tax levied hereunder; however, dyed gasoline can only be sold to purchasers who have registered with the secretary to purchase dyed gasoline to be used for refundable purposes, and such sales to end users must be evidenced by a special invoice as required by the secretary.

B. Any gasoline which is intended to be stored in separate facilities as provided in Subsection A of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary.

C. All licensed distributors of diesel fuel who maintain their own storage tanks in this state are required to have a separate storage tank for taxable diesel fuel, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "TAX-PAID FUELS" in letters not less than five inches high.

D. All licensed distributors who are registered to have separate facilities for storing dyed diesel fuel not intended for highway vehicle use and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "DYED FUEL - NOT FOR MOTOR VEHICLE USE" in letters not less than five inches high. If such tanks are not provided, then all diesel fuel delivered into storage tanks suitable for fueling motor vehicles becomes taxable.

E. Any diesel fuel which is intended to be stored in separate facilities as provided in Subsection D of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 USC 4082.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:465 — LA Code / Code revised-statutes / Title 47 / Section 465
Motorcycles
Status: in_force

For each motorcycle an annual registration or license tax of three dollars ($3.00) shall be collected by the commissioner, or through such agency as he might designate.
La. Rev. Stat. § 47:322.2 — LA Code / Code revised-statutes / Title 47 / Section 322.2
Disposition of certain collections in West Carroll Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the West Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.60 — LA Code / Code revised-statutes / Title 47 / Section 463.60
Special prestige license plates; "Animal Friendly" prestige license plate; animal population control
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige "Animal Friendly" license plate for motor vehicles. Notwithstanding the provisions of R.S. 47:463(A)(3), the department shall establish this prestige plate provided there is a minimum of one hundred applicants for such plate. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. This prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

B. The annual fee for this prestige license plate shall be a royalty fee of thirty-five dollars to be distributed as provided in this Section and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs. These charges shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana.

C. The department shall collect the royalty fee for the prestige license plate and each quarter shall distribute the royalty fee to the Pet Overpopulation Advisory Council.

D. A Pet Overpopulation Advisory Council is hereby established within the office of the governor to establish guidelines for the expenditure of funds and to review and make recommendations on grant applications submitted in compliance with Subsection F of this Section. Members of the council shall serve on a voluntary basis and shall not receive any compensation or reimbursement of expenses. The council shall meet at least twice annually, and it shall consist of the following members:

(1) One representative of the Department of Public Safety and Corrections, public safety services, appointed by the secretary of the department.

(2) One representative of the Louisiana Department of Health appointed by the secretary of such department.

(3) The state veterinarian or his designee.

(4) One member of the House of Representatives appointed by the speaker.

(5) One member of the Senate appointed by the president.

(6) One representative of the Humane Society of Louisiana appointed by the board of such organization.

(7) One representative of the Louisiana Veterinary Medical Association appointed by the board of such organization.

(8) One representative of the Southern Animal Foundation appointed by the board of such organization.

(9) One representative of a public animal sheltering agency appointed by the board of the Humane Society of Louisiana.

(10) One representative of a private animal sheltering agency appointed by the board of the Humane Society of Louisiana.

E.(1) The Pet Overpopulation Advisory Council shall distribute the monies to qualified entities as provided in this Section. The Pet Overpopulation Advisory Council may reserve or expend up to five percent of the money received pursuant to this Section for the promotion and marketing of the prestige license plate and for administrative costs relative to the distribution of the monies.

(2) Any indigent pet owner on public assistance, including but not limited to the Food Stamp Program, the Supplemental Security Income Program, the Temporary Assistance for Needy Families Program, the Family Independence Temporary Assistance Program, or any other similar public assistance program named by the Pet Overpopulation Advisory Council, shall qualify for low-cost services.

F. Any veterinarian licensed in this state, veterinary hospital, or organization qualified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, may apply for grants from the state general fund, on an application approved by the Pet Overpopulation Advisory Council. Grants shall be distributed solely for purposes of providing low-cost pet sterilizations by licensed veterinarians.

G. The Pet Overpopulation Advisory Council shall establish policies and procedures, subject to oversight by the House and Senate Transportation, Highways and Public Works Committees, to implement the provisions of this Section, including but not limited to the collection of the monies received for the sale of these prestige license plates, the disbursement of grants, the transfer and disposition of such plates, the colors available for the plates, and the design criteria.

Acts 2002, 1st Ex. Sess., No. 85, §1, eff. April 18, 2002; Acts 2014, No. 284, §§1, 2, eff. May 28, 2014; Acts 2017, No. 324, §1, eff. June 22, 2017; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
La. Rev. Stat. § 47:313 — LA Code / Code revised-statutes / Title 47 / Section 313
System of import permits; seizure and forfeiture of vehicles used in importing without permit
Status: in_force

A. In order to prevent the illegal importation of tangible personal property which is subject to tax, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this Chapter, the collector is hereby authorized to put into operation a system of permits whereby any person or dealer may import tangible personal property by truck, automobile, or other means of transportation other than a common carrier, without having the truck, automobile or other means of transportation seized and subjected to legal proceeding for its forfeiture. Such system of permits shall require the person or dealer who desires to import tangible personal property subject to tax imposed by this Chapter, to apply to the collector for a permit, stating the kind of vehicle to be used, the name of the driver, the license number of the vehicle, the kind or character of tangible personal property to be imported, the date, the name and address of the consignee, and such other information as the collector may deem proper or necessary. These permits shall be free of cost to the applicant and may be obtained at any of the branch offices of the department of revenue, including the branch offices located at Shreveport and Lake Charles.

B. The importation into this state of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier, without having first obtained a permit described above, (if the tax imposed by this Chapter has not been paid), is prohibited and shall be construed as an attempt to evade payment of the tax; and the truck, automobile, or means of transportation other than a common carrier, as well as the taxable property may be seized by the collector in order to secure the same as evidence in a trial, and it shall be subject to forfeiture and sale in the manner provided for in this Chapter.

C. The collector is authorized in a summary proceeding, or by an action against the owner or operator of any truck, automobile or means of transportation other than a common carrier, used in the illegal importation and transportation of any article or articles of tangible personal property on which a tax is levied by this Chapter, and on which the tax has not been paid, to demand the forfeiture and sale of the truck, automobile or other means of transportation, together with the said taxable property, used in the illegal importation and in violation of this Chapter.

D. In all cases where it is made to appear by affidavit that the residence of the owner of the automobile, truck or other means of transportation is out of the state, or is unknown to the collector, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the absent owner against whom the proceeding shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the collector or one of his assistants, or by the attorney representing the collector, if it is not convenient to obtain the affidavit of the collector or one of his assistants. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but he shall not waive any legal defense. If, upon the trial of the proceeding, it is established that the automobile, truck, or other means of transportation, has been used to transport any article of tangible personal property upon which a tax is levied by this Chapter, and upon which the tax has not been paid, without first having obtained a permit from the collector as provided herein, then the court shall render judgment accordingly, declaring the forfeiture of the taxable property and of the automobile, truck, or other means of transportation and ordering the sale thereof after ten days' notice by advertisement in the official parish paper where the seizure is made, by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made; this sale shall be made at public auction at the court house, to the highest bidder, for cash, and without appraisement. It is the intent and purpose of these proceedings to afford the owner of the automobile, truck or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of these proceedings that the forfeiture and sale of the automobile, truck or other means of transportation, and of the taxable property being transported therein, shall be and operate as a penalty for the violation of this Chapter by the illegal transportation and importation of tangible personal property subject to the tax; and the payment of the tax due on the article upon which a tax is levied by this Chapter, at the moment of seizure or thereafter, shall not operate to prevent, abate, discontinue or defeat the forfeiture and sale of the property. All funds collected from the seized and forfeited property shall be paid into the state treasury and credited in the same manner as provided for the tax herein levied. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per centum (10%) to be taxed as costs and to be paid out of the proceeds of the sale of the property.
La. Rev. Stat. § 47:338.59 — LA Code / Code revised-statutes / Title 47 / Section 338.59
Authorization to levy and collect additional sales and use tax in Catahoula Parish
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the governing authority of Catahoula Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54.

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

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

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

Acts 1998, No. 33, §1, eff. June 24, 1998; Redesignated from R.S. 33:2721.11 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:511.1 — LA Code / Code revised-statutes / Title 47 / Section 511.1
Temporary permits
Status: in_force

A. A truck owned by a resident of another state which has not made a reciprocal arrangement as provided in R.S. 47:511 may be operated upon the public highways of this state when it is not registered and licensed in this state provided that prior to such operation, the owner has secured from the commissioner a temporary license and registration and has paid to the commissioner a fee of fifty dollars which shall authorize the operation of such truck for a period of forty-eight continuous hours.

B. The Weights and Standards Police Force of the Department of Transportation and Development is hereby authorized and empowered to issue temporary permits on behalf of the commissioner and to enforce the provisions of this Section.

C. If upon inspecting a vehicle or combination of vehicles it is found that it has no temporary permit, the weights and standards stationary scales police officer or other enforcement officer of the Department of Public Safety and Corrections may impound the vehicle and may require the operator to purchase forthwith a temporary permit. Two hundred dollars shall be added to the cost of purchasing a temporary permit as a penalty.

D. Payments for penalties under this Section shall be remitted to the Department of Transportation and Development. The payment shall be made by certified check, money order, or credit card. If payment is made by credit card, the payment shall be deemed received by the commissioner or secretary when tendered and an approval code is obtained from the credit card company or credit card processor.

E. All of such penalties collected by the commissioner or secretary of the Department of Transportation and Development shall be paid into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with Article VII, Section 9 of the Constitution of Louisiana shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Subsection into the Transportation Trust Fund.

Added by Acts 1975, No. 267, §1. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1992, No. 984, §14; Acts 2006, No. 728, §2; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.
La. Rev. Stat. § 47:120.331 — LA Code / Code revised-statutes / Title 47 / Section 120.331
Income tax checkoff; donation for Louisiana Horse Rescue Association
Status: in_force

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

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

Acts 2017, No. 67, §1.
La. Rev. Stat. § 47:463.239 — LA Code / Code revised-statutes / Title 47 / Section 463.239
Special prestige license plate; "Grambling State University World Famed Tiger Marching Band"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections, office of motor vehicles shall establish a special prestige motor vehicle license plate to be known as the "Grambling State University World Famed Tiger Marching Band" 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 Grambling State University president and the head band director 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 "Grambling State University World Famed Tiger Marching Band".

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. The 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 Grambling State University. The monies received from the royalty fees shall be used solely to assist the marching band program at Grambling State University.

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

Acts 2024, No. 138, §1.
La. Rev. Stat. § 47:1852.1 — LA Code / Code revised-statutes / Title 47 / Section 1852.1
Delinquency in filing annual reports
Status: in_force

Should any company fail to file, on or before April first, the complete annual report required by R.S. 47:1852, the Louisiana Tax Commission shall advise the company in writing on or before April fifteenth of its delinquency and, thereafter, should the company fail to file the annual report on or before May first, the Louisiana Tax Commission shall certify the annual report as being delinquent. Any company certified as delinquent shall be subject to a civil penalty of not more than two hundred dollars for each day's delinquency. Any penalties imposed shall be imposed only after a hearing before the Louisiana Tax Commission. Any appeal from the imposition of penalties by the Louisiana Tax Commission shall be appealable to the Nineteenth Judicial District Court and be tried by summary proceeding.

Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.
La. Rev. Stat. § 47:868 — LA Code / Code revised-statutes / Title 47 / Section 868
Regulations of metered machines or devices
Status: in_force

A. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

B. When the dealer affixes stamps to containers of taxable commodities by use of the metered stamping machine or device, the cost of purchase, rental and maintenance thereof shall be borne by the dealer. The collector shall prescribe regulations governing the use of metered stamping machines or devices and the right is reserved to the collector to prohibit the use of the metered machine or device where the collector shall find any party violating the terms and provisions of this Chapter, his regulations, or of the Unfair Sales Law, R.S. 51:421-51:427.

Amended by Acts 1952, No. 107, §1; Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:635 — LA Code / Code revised-statutes / Title 47 / Section 635
Reports and payment of taxes by severers
Status: in_force

A. The taxes levied by this Part are due and payable monthly. Tax payments and reports are due as follows:

(1) Timber and minerals other than oil or gas. Every person severing any natural resources, other than oil or gas, from the soil or water of the state shall, on or before the last day of the month following the month to which the tax is applicable, submit to the Department of Revenue a statement on forms approved by the department of the business conducted by the severer during the preceding month, showing the kind of natural resources and the gross quantity of each so severed or produced, the names of the owners at the time of severance, the portion owned by each, and any other reasonable and necessary information that the secretary may require for the proper enforcement of the provisions of this Part. The monthly reports shall also include the location of each natural resource and the place or places where produced or severed from the soil or water and contain, or be verified by a written declaration that the report is made under the penalties imposed for perjury.

(2) Oil or gas. Every person severing oil or gas from the soil or water of the state shall on or before the twenty-fifth day of the second month following the month to which the tax is applicable, submit to the Department of Revenue a statement on forms approved by the department, of the business conducted by the severer during the month, showing the gross quantity of oil or gas severed or produced, the names of the owners at the time of severance, the portion owned by each, and any other reasonable and necessary information pertaining thereto that the secretary may require for the proper enforcement of the provisions of this Part. The reports shall also include the location of and the place or places where the oil or gas was produced or severed from the soil or water and contain, or be verified by a written declaration that it is made under the penalties imposed for perjury.

(3) One-time payment. Every person severing oil or gas from the soil or water of the state on or before January 1, 2005, shall remit a one-time payment in an amount equal to the lesser of the average monthly payment due from the severer for the period from July 1, 2004, through June 30, 2005, or the average monthly payment for the period from January 1, 2005, through June 30, 2005. The one-time payment shall be due on or before November 25, 2005. Natural gas severance tax filers whose monthly payments average less than one hundred thousand dollars and who were previously required to file their statements on or before the fifteenth day of the second month following the month to which the tax was applicable are not required to make this one-time payment. The one-time payment required by this Paragraph shall be borne by the parties responsible for remitting severance taxes to the state and not by the responsible parties' royalty and overriding royalty owners.

(a) A severer may apply to the secretary of the Department of Revenue for a reduction in the one-time payment amount if the average monthly remittance computed under this Paragraph is not reflective of the current volumes of production reported by the severer.

(i) The application to remit a lesser amount shall be filed with the department on or before October 1, 2005.

(ii) The decision of the secretary on the application shall be final, and of no right of appeal to any court may be taken from the decision.

(b) If the one-time payment is not paid on or before November 25, 2005, the tax will be delinquent and subject to interest and penalties as provided by R.S. 47:1601 and 1602.

(c) Credit for one-time payment on final returns. If the severer is ceasing operations in the state, the one-time payment amount shall be credited against the amount of tax due on the severer's final return. If the amount due on the final return is less than the amount of the one-time payment, the balance of the payment shall be refunded to the severer, and interest shall begin to accrue from the filing date of the final return until the date that the refund is issued.

(d) Credit for one-time payment. Severers that made the one-time payment required by this Paragraph may take credit for the payment by applying twenty-five percent of the one-time payment amount to severance tax liabilities for each of the following periods:

(i) The October 2006 return that is due December 25, 2006.

(ii) The April 2007 return that is due June 25, 2007.

(iii) The October 2007 return that is due December 25, 2007.

(iv) The April 2008 return that is due June 25, 2008.

B. Except as otherwise provided in this Part, the making of the reports, and the payment of the taxes, shall be by those actually engaged in the operation of severing whether it be the owner of the soil, or other person severing from the soil of another, or the owner of any such natural resources severing from the soil of another.

C. The reporting taxpayer shall collect or withhold out of the value of the products severed, the proportionate parts of the total tax due by the respective owners of the natural resources at the time of severance.

D. The secretary may require any person engaged in severing natural products from the soil or water to furnish any additional information necessary for the purpose of computing the amount of tax due under this Part.

Amended by Acts 1950, No. 449, §1; Acts 1958, Ex.Sess., No. 2, §3; Acts 1961, No. 69, §1; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1988, No. 47, §1, eff. Jan. 1, 1989; Acts 1989, 2nd Ex. Sess., No. 15, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, 1 st Ex. Sess., No. 26, §1, eff. Feb. 23, 2006.

NOTE: See Acts 1989 2nd E.S., No. 15, §3.
La. Rev. Stat. § 47:332.24 — LA Code / Code revised-statutes / Title 47 / Section 332.24
Disposition of certain collections in St. Charles Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of St. Charles under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which becomes due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the St. Charles Parish Enterprise Fund. The monies in the St. Charles Parish Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.11(B).

Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:287.480 — LA Code / Code revised-statutes / Title 47 / Section 287.480
Special adjustments by the secretary
Status: in_force

Notwithstanding any other provisions of this Part to the contrary, the secretary is authorized to require the use of inventories and to allocate income and deductions among taxpayers and require such returns as follows:

(1) Inventories. Whenever in the opinion of the secretary the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer on such basis as the secretary may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.

(2) Allocation between related businesses. In any case of two or more organizations, trades, or businesses, whether or not incorporated, whether or not organized in the United States, and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.

(3) Consolidated returns.

(a) Consolidated or combined returns are not allowed under this Part except as required by the secretary pursuant to this Paragraph.

(b) For purposes of this Section, whenever a corporation which is required to file an income tax return, is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the secretary may require such consolidated statements as in his opinion are necessary, if any, in order to determine the taxable income received by any one of the affiliated or related corporations.

(c)(i) Whenever two corporations which are each required to file an income tax return are affiliated corporations as defined in Section 1504 of the Internal Revenue Code, as amended, and

(aa) If one corporation transfers all or substantially all of its Louisiana assets to the other corporation, and

(bb) If the corporations involved in the transfer file their income tax returns in accordance with the separate accounting method as set forth in R.S. 47:287.94,

then notwithstanding any other provision of law to the contrary, such transaction may, at the election of the secretary or the taxpayers, be treated as if the transaction was a reorganization as described in Section 368(a)(1)(F) of the Internal Revenue Code, as amended.

(ii) If a transaction qualifies under Subparagraph (3)(c)(i) and if an election is made to treat the transaction as a Section 368(a)(1)(F) reorganization, then in determining the tax attributes to be carried over to the transferee, the transferee shall succeed only to those items associated with the transferred assets.

(4) The foregoing Paragraphs are operative whether or not a federal income tax return for the taxable year is actually filed by the taxpayer and whether or not such adjustments have been made at federal law.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 137, §1.

{{NOTE: SEE ACTS 1987, NO. 137, §2.}}
La. Rev. Stat. § 47:337.1 — LA Code / Code revised-statutes / Title 47 / Section 337.1
Short title
Status: in_force

This Chapter shall be known as and may be cited as the "Uniform Local Sales Tax Code".

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:6042 — LA Code / Code revised-statutes / Title 47 / Section 6042
Credits; qualifying foster care charitable organizations
Status: in_force

A.(1)(a) There shall be allowed a nonrefundable income tax credit for donations a Louisiana taxpayer makes during a taxable year to a qualifying foster care charitable organization. The amount of the credit shall be equal to the actual amount of the donation used by the foster care organization to provide services to qualified individuals, or fifty thousand dollars, whichever is less.

(b) The total amount of credits granted by the department pursuant to the provisions of this Section shall not exceed five hundred thousand dollars per calendar year. The granting of credits shall be on a first-come, first-served basis. If the total amount of credits claimed in any particular calendar year exceeds the amount of tax credits authorized for that year, the excess shall be treated as having been applied for on the first day of the subsequent year. All requests received on the same business day shall be treated as received at the same time, and if the aggregate amount of the requests received on a single business day exceeds the total amount of available tax credits, tax credits shall be approved on a pro rata basis.

(c) The credit may be used in addition to any federal tax credit or deduction earned for the same donation. However, a taxpayer shall not receive any other state tax credit, exemption, exclusion, deduction, rebate, or any other state tax benefit for a donation for which the taxpayer has received a tax credit pursuant to this Section.

(2) If the tax credit earned pursuant to this Section exceeds the total tax liability of a taxpayer in the taxable year, the amount of the credit not used as an offset against the taxpayer's tax liability in the taxable year may be carried forward as a credit against subsequent income tax liabilities for a period not to exceed five taxable years.

B. Repealed by Acts 2025, No. 349, §2, eff. June 20, 2025.

C.(1) No later than the next January thirty-first following approval by the department and annually thereafter no later than January thirty-first, each foster care organization shall file a report with the department prepared by an independent certified public accountant who is not related to a donor or affiliated with the foster care organization.

(2) Each report required pursuant to Paragraph (1) of this Subsection shall contain the following:

(a) A certification that the organization continues to meet the requirements of this Section.

(b) The name, social security number, address, and Louisiana and federal taxpayer identification numbers of each person who made a donation to the foster care organization during the prior calendar year.

(c) The amount of each donation received during the prior calendar year.

(d) The amount of each donation utilized during the prior calendar year to provide services to qualified individuals and the services provided.

(e) Any other information or documentation required by the department.

D.(1) A qualifying foster care charitable organization shall issue to each person from whom the organization receives a donation a receipt that meets the requirements of Paragraph (2) of this Subsection. A taxpayer shall provide a copy of the receipt to the department when claiming the credit authorized by this Section.

(2) The receipt required by this Subsection shall contain all of the following information:

(a) The name of the organization.

(b) The actual amount of the donation that was used by the foster care organization to provide services to qualified individuals.

(c) A statement that no goods or services were provided by the organization in return for the contribution; or, if goods or services were provided, a description and good faith estimate of the value of the goods or services or a statement that the goods or services consisted entirely of intangible religious benefits.

(d) The name and federal employer identification number or last four digits of the social security number of the taxpayer making the donation.

E.(1) The secretary of the department may promulgate rules in accordance with the provisions of the Administrative Procedure Act to implement the provisions of this Section.

(2) The Department of Children and Family Services shall, on or before the thirty-first day of January of each calendar year, submit a report to the secretary of the Department of Revenue listing all qualifying foster care charitable organizations that held a valid, unsuspended license issued by the Department of Children and Family Services during the prior calendar year. The report shall be in electronic format and contain the foster care organization's name and federal employer identification number or Louisiana Department of Revenue account number.

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

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

(2) "Louisiana taxpayer" or "taxpayer" means a person who is required to file a Louisiana income tax return.

(3) "Qualified individual" means a child in a foster care placement program established by the Department of Children and Family Services.

(4) "Qualifying foster care charitable organization" or "foster care organization" means an organization licensed by the Department of Children and Family Services as a child placing agency to provide adoption and foster care services.

(5) "Services" means cash assistance, medical care, child care, food, clothing, shelter, job placement, and job-training services or any other assistance reasonably necessary to meet immediate basic needs that are provided to a qualified individual and used in Louisiana.

Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2025, No. 349, §§1, 2, eff. June 20, 2025.
La. Rev. Stat. § 47:337.67 — LA Code / Code revised-statutes / Title 47 / Section 337.67
Suspension and interruption of prescription
Status: in_force

A. Sales and use taxes levied by any political subdivision shall prescribe as of three years from the thirty-first day of December of the year in which such taxes became due.

B. The prescriptive period running against any such sales and use tax shall be interrupted by any of the following:

(1) The action of the collector in assessing the amounts of such taxes in the manner provided by law.

(2) The filing of a summary proceeding in court.

(3) The filing of any pleading, either by the collector or the taxpayer, with the Board of Tax Appeals or with any state or federal court.

(4) The filing of a false or fraudulent return.

(5) The failure to file a return, with the intent to defraud.

C. The running of such prescriptive period may also be suspended as follows:

(1) By means of a written agreement between the taxpayer and the collector made prior to the lapse of such period.

(2) With respect to bankruptcy, for any period from the time the taxpayer files for bankruptcy until six months after the bankruptcy case is closed.

(3) By the filing of a claim for refund as to the period for which a refund is requested, which shall suspend prescription for the same period for the collector to determine whether the taxpayer owes any other liability for the same type of tax under the provisions of R.S. 47:337.78.

D.(1) The failure to file any return required to be filed by this Chapter shall interrupt the running of prescription, and prescription shall not commence to run again until the subsequent filing of such return. Once prescription commences to run, the tax, interest, and penalty, or other charge which is reported on such return shall prescribe in three years after the thirty-first day of December of the year of the filing of the return.

(2) However, if a taxpayer who does not file a tax return required to be filed by this Chapter later becomes responsible for the filing of such return due to a decision of the Board of Tax Appeals which has become final, or due to a final court decision which renders a transaction or other activity as taxable, and the laws, regulations, or jurisprudence of this state previously classified that transaction or other activity as nontaxable, this provision shall not apply and prescription shall run as if the taxpayer had timely filed the return.

(3) The interruption of the running of prescription due to the failure to file a return reporting a tax shall not apply to any tax periods for which the collector and the taxpayer have entered into a valid and enforceable voluntary disclosure agreement.

(4) The provisions of the Subsection shall apply only to use tax returns when the amount due exceeds five hundred dollars for the tax levied.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014.
La. Rev. Stat. § 47:332.45 — LA Code / Code revised-statutes / Title 47 / Section 332.45
Disposition of certain collections in Red River 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 Red River Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Red River Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.45.

Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:296.2 — LA Code / Code revised-statutes / Title 47 / Section 296.2
Suspension and denial of renewal of drivers' licenses
Status: in_force

A. A suspension of driving privileges shall be imposed and renewal of a driver's license shall be denied if all of the following conditions are met:

(1) The Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable.

(2) The amount of the final assessment or final judgment is in excess of one thousand dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.

(3) The individual has not paid the assessment or judgment.

(4) The individual has not entered into an installment agreement with the Department of Revenue within ninety days of the date the assessment or judgment became final and nonappealable.

B.(1) The suspension and denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Public Safety and Corrections, office of motor vehicles, of the payment or arrangement to pay.

(2) Upon payment or arrangement to pay, the Department of Revenue shall promptly notify the office of motor vehicles and the individual's driving privileges shall be reinstated without additional action required of the individual. Notwithstanding any provision of law to the contrary, the office of motor vehicles shall not impose a fee when reinstating an individual's driving privileges when a suspension is imposed pursuant to this Section.

(3) The Department of Revenue may enter into an interagency agreement with the office of motor vehicles to reimburse the office of motor vehicles for the actual expenses associated with the license suspensions and reinstatements pursuant to R.S. 32:414(R). One-sixth of such reimbursement shall provide for and continue the existing dedication applicable to reinstatement fees pursuant to R.S. 32:414(H) for emergency medical services.

C. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.

D.(1) The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Public Safety and Corrections, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension and denial of renewal and reissuance of drivers' licenses in accordance with the provisions of this Section.

(2) Notwithstanding the provisions of Subsection A of this Section, the secretary of the Department of Revenue may, by rule, provide for suspension of driver's license privileges at higher thresholds of individual income tax due based on an individual's historical compliance with Louisiana tax laws, the facts and circumstances relating to the unpaid tax liability, and may accept surety or other collateral in lieu of suspension of a driver's license.

Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005; Acts 2022, No. 701, §2, eff. Jan. 1, 2023.
La. Rev. Stat. § 47:322.3 — LA Code / Code revised-statutes / Title 47 / Section 322.3
Disposition of certain collections in East Carroll Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the East Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.32.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:815 — LA Code / Code revised-statutes / Title 47 / Section 815
Special fuels dispensing machines; requirements
Status: in_force

Each tank through which a special fuel is dispensed shall have clearly displayed on it only one sign which refers to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES."

Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:2160.1 — LA Code / Code revised-statutes / Title 47 / Section 2160.1
Subsequent statutory impositions
Status: in_force

A. After the issuance of a tax lien certificate, all subsequent statutory impositions on the property shall continue to be assessed to and paid by the tax debtor.

B.(1) If subsequent statutory impositions remain unpaid by the date on which the statutory impositions become delinquent, the tax lien certificate holder may pay the statutory impositions. Upon request, the tax collector shall provide a copy of the tax bill to the tax lien certificate holder unless the tax amount due is available online.

(2) Statutory impositions paid by a tax lien certificate holder on behalf of a tax debtor pursuant to this Subsection shall become a part of the delinquent obligation owed to the tax lien certificate holder, together with a five percent penalty on the statutory impositions and interest on the total amount paid pursuant to this Subsection at the rate of one percent per month, computed on a noncompounding basis.

(3) If subsequent statutory impositions are paid by the tax lien certificate holder after the tax lien is extinguished by payment, the tax collector shall refund the payment to the tax lien certificate holder within thirty days of written demand being made by the tax lien certificate holder.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:9075 — LA Code / Code revised-statutes / Title 47 / Section 9075
Illegal lottery devices
Status: in_force

A. Illegal lottery devices as described in this Section are per se gambling devices and contraband.

B. As used in this Section, the term "illegal lottery device" means:

(1) Forged, counterfeit, or stolen, or improperly issued or illegally possessed lottery tickets.

(2) Any device of any sort whatsoever which utilizes a cathode ray tube or video screen upon which symbols, numbers, cards, figures, facsimiles, or data appear for observation by the player and which is equipped with either:

(a) A cash automatic payout device, or

(b) A capability, design, device, or programming capable of releasing free games, credits, or replays and a capability, design, device, or programming to record the free games, credits, or free plays so released.

(3) Any video device which accepts coins or credits for the purpose of advancing the odds or benefits to the player for successful completion of the object of play, or which may award a cumulative total in excess of fifteen free games or replays.

C. All law enforcement officers of municipal police forces, sheriffs' departments, and the office of state police may confiscate and immediately destroy all illegal lottery devices or other video machines used for illegal gambling that come to their attention.

D. Any video lottery device or equipment in possession of a licensed manufacturer, seller, distributor, transporter, or repairman in this state shall not be subject to confiscation and destruction unless such device or equipment is being used for unlawful gambling activities.

E. Any law enforcement agency which seizes any illegal lottery device in accordance with this Section may, in lieu of the immediate destruction of the device, file a petition in the district court where the device was seized seeking a judicial determination that the seized device is an illegal lottery device. The petition shall require the persons and entities from whom the device was seized and such other persons as the agency believes may have an interest in the device to appear and show cause why the seized device should not be destroyed as an illegal lottery device.

F. The provisions of this Section shall not apply to electronic bingo machines the possession and use of which has been authorized and licensed pursuant to R.S. 33:4861.17 or to any lottery game or equipment authorized pursuant in the Subtitle.

G. Neither the state nor any political subdivision, agency, agent, or enforcement officer thereof shall be liable civilly or criminally for the destruction of any illegal lottery device.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:338.98 — LA Code / Code revised-statutes / Title 47 / Section 338.98
St. Bernard parish; additional sales and use tax
Status: in_force

In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and collect an additional sales and use tax of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, as hereinafter set forth.

Acts 1968, No. 83, §1; Redesignated from R.S. 33:2737.31 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:322.1 — LA Code / Code revised-statutes / Title 47 / Section 322.1
Disposition of certain collections in Ouachita 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 Ouachita Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Ouachita Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.7.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:322.5 — LA Code / Code revised-statutes / Title 47 / Section 322.5
Disposition of certain collections in Tangipahoa Parish
Status: in_force

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

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

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.168 — LA Code / Code revised-statutes / Title 47 / Section 338.168
East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
Status: in_force

A. In addition to any other sales and use tax levied and collected in the portion of Ascension Parish east of the Mississippi River and the cities therein, the East Ascension Consolidated Gravity Drainage District No. 1, which includes the portion of Ascension Parish east of the Mississippi River, is hereby authorized to levy and collect a sales and use tax not exceeding one-half of one percent within the district, in accordance with the authority of Article VI, Section 29(B) of the Louisiana Constitution.

B. The sales tax shall be imposed by ordinance and shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, and upon the sales of services in the district, all as presently defined in R.S. 47:301 to 317. The ordinance imposing said tax shall be adopted by the governing authority of the district only after the question of the imposition of such tax shall have been submitted to the qualified electors of the district at an election to be conducted in accordance with Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950, and a majority of those voting in said election shall have voted in favor of the imposition of said tax. The term or duration of the levy of the tax may be limited by the provisions of the proposition submitted at the election.

C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle. Any additional procedures the governing authority feels are necessary to levy and collect the tax shall be delineated in the ordinance imposing the tax.

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

Added by Acts 1982, No. 343, §1, eff. July 18, 1982; Redesignated from R.S. 33:2738.60 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:818.23 — LA Code / Code revised-statutes / Title 47 / Section 818.23
Recordkeeping requirements
Status: in_force

A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.

B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:2064 — LA Code / Code revised-statutes / Title 47 / Section 2064
Vacancies in tax collector's office
Status: in_force

The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until the office is filled by appointment or election. The legislative auditor shall deduct from the taxes collected the commission which the tax collector would have deducted and shall pay the same into the sheriff's fund for said parish. He shall not be entitled to any extra compensation for performing the duties imposed upon him by this Paragraph, but the actual costs of operating and conducting the office shall be paid out of the sheriff's salary and expense fund.

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 1102, §10.
La. Rev. Stat. § 47:287.91 — LA Code / Code revised-statutes / Title 47 / Section 287.91
Determination of Louisiana net income or loss
Status: in_force

A. The Louisiana net income of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is more than zero.

B. The Louisiana net loss of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is less than zero.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:50 — LA Code / Code revised-statutes / Title 47 / Section 50
Exclusion from gross income; war contract renegotiation payments
Status: in_force

The amount representing profit, gain or income derived from a contract, or contracts, with the United States or any department, agency or instrumentality thereof, or from any subcontractor, or subcontracts thereunder subsequently repaid to the United States or any department, agency or instrumentality thereof, pursuant to renegotiation or repricing under the laws of the United States shall not be included in gross income and shall be exempt from taxation under this Chapter.
La. Rev. Stat. § 47:302.7 — LA Code / Code revised-statutes / Title 47 / Section 302.7
Disposition of certain collections in Ouachita 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 Ouachita Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Ouachita Parish Visitor Enterprise Fund".

B. The monies in the Ouachita Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered 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. The money in the fund received from Ouachita Parish shall be allocated to the Monroe-West Monroe Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals, the construction of museums, equestrian and livestock centers, and sports facilities, and additions to civic and convention centers in Ouachita Parish, and for economic development purposes in Ouachita Parish.

Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1997, No. 1347, §2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:337.91 — LA Code / Code revised-statutes / Title 47 / Section 337.91
Purpose; form of citation
Status: in_force

A. The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which is not a "common sales tax law" as defined in R.S. 47:337.2.

B. This Part shall be known as the Uniform Local Sales Tax Administrative Procedure Act and may be cited as such.

Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:1991 — LA Code / Code revised-statutes / Title 47 / Section 1991
Cancellation of erroneous or double assessments
Status: in_force

A.(1) Upon a statement of the facts made under oath, verified and approved by the assessor of the parish or district in which the property is situated, that the assessment is a clerical error, or an erroneous or double assessment, or that the property is exempt by the Louisiana Constitution from taxation, the affidavit being accompanied by the rendition made by the taxpayer on such property for the current year, where the affidavit explains the clerical error; shows in detail the erroneous assessment; and shows the assessment number in the double assessment; the Tax Commission shall authorize and direct the collector to correct the assessment on the roll on file in his office. Additionally when such notification is issued, the Tax Commission shall authorize and direct the recorder of mortgages to change the inscription of the tax mortgage.

(2) When the correction of an assessment is related to an assessment for a closed business and the owner cannot be located by the assessor and the business is classified as inactive on the Louisiana Secretary of State Corporation Database, the affidavit required pursuant to the provisions of Paragraph (1) of this Subsection shall state that the correction of the assessment relates to a closed business which is classified as inactive and that the owner of the business cannot be located. The affidavit of the assessor need not be accompanied by the rendition of the taxpayer required in Paragraph (1) of this Subsection in order for the Tax Commission to authorize and direct a correction to the assessment on the tax roll.

B. If the property erroneously assessed be owned by the state or any of its agencies or political subdivisions, including any town or municipality, it shall not be necessary to secure the verification and approval of the assessor of the parish or district, but a statement of the facts by an authorized officer, under oath, shall be sufficient.

C. In case property erroneously assessed has been sold for taxes and adjudicated to a third party, the Tax Commission auditor shall authorize and direct the recorder of mortgages to cancel the sale. In case, however, the property has been bid in for adjudication to the state, the register of the State Land Office shall cancel the sale upon his records and direct the recorder of mortgages to cancel the act or deed of adjudication upon his records.

Amended by Acts 1970, No. 71, §1; Acts 1984, No. 256, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2012, No. 554, §1.
La. Rev. Stat. § 47:490.13 — LA Code / Code revised-statutes / Title 47 / Section 490.13
Military honor license plates for veterans of the Vietnamese Conflict
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran or retired veteran of the armed forces of the United States who served in the Vietnamese Conflict. The license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear the name of the appropriate branch of the armed service and shall designate "VIETNAM VETERAN" or "RETIRED VIETNAM VETERAN" as the case may be.

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

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

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

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.
La. Rev. Stat. § 47:302.34 — LA Code / Code revised-statutes / Title 47 / Section 302.34
Disposition of certain collections in Franklin Parish
Status: in_force

A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Franklin Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all 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 "Franklin Parish Visitor Enterprise Fund".

B. The monies in the Franklin Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature to the governing authority of Franklin Parish. The monies in the fund shall be used by the Franklin Parish Tourism Commission for tourism purposes. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 823, §3, eff. July 1, 1997; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1418 — LA Code / Code revised-statutes / Title 47 / Section 1418
Definitions
Status: in_force

For purposes of this Chapter, except when the context requires otherwise, the words and expressions defined in this Section shall have the following meanings:

(1) "Board" means the Board of Tax Appeals.

(2) "Collector" means the state collector or a local collector, unless specified otherwise.

(3) "Escrow Account" means the account with a bank or financial institution selected as fiscal agent by the Board of Tax Appeals with the approval of the Cash Management Review Board, pursuant to R.S. 47:1439.

(4) "Local collector" means any of the following:

(a) The individual or entity designated as the single collector of the sales and use taxes of any parish, municipality, school board, any other unit of local government, and any special district whose boundary is not coterminous with the state, and their duly authorized assistants in relation to a tax levied by any local political subdivision within the jurisdiction of the Board of Tax Appeals.

(b) The individual or entity responsible for collecting ad valorem tax, occupational license tax, occupancy tax, or other collector responsible for collecting local taxes or fees.

(c) The assessor or the Louisiana Tax Commission if the assessor or the commission is a party to a proceeding pursuant to the provisions of R.S. 47:1431.

(d) The agent or successor to any of the above, including any joint commission, authority, or other duly constituted single collection entity, created by an agreement, when administering or collecting the taxes of any local political subdivision within the jurisdiction of the Board of Tax Appeals.

(e) Any other political subdivision of the state or other local taxing district.

(5) "Petition" means a separate and distinct pleading filed against the relevant state collector or local collector with the board. A petition filed against a state collector shall not interrupt or suspend the time period within which a taxpayer must file a petition against any local collector, and a petition filed against a local collector shall not suspend or interrupt the time period within which a taxpayer must file a petition against a state collector or a different local collector.

(6) "Registry of the Board" means the record retained by the secretary-clerk for the Escrow Account in the same manner as specified in R.S. 13:475(A).

(7) "State collector" means any of the following:

(a) The secretary of the Department of Revenue, including the secretary's duly authorized assistants, when used in reference to any tax or fee administered by the department.

(b) The assistant secretary of the office of motor vehicles within the Department of Public Safety and Corrections, including the assistant secretary's duly authorized assistants, when used in reference to any state tax or fee administered by the office and within the jurisdiction of the Board of Tax Appeals.

(c) The commissioner of the office of alcohol and tobacco control, within the Department of Revenue, when used in relation to any state tax or fee administered by the office and within the jurisdiction of the Board of Tax Appeals.

(d) Any other collector of state taxes or fees, or any other state agency where an agency action is appealable to the board or is related to state taxes or fees, including contracts.

(e) The agent or successor of any of the foregoing offices when administering a state tax or fee within the jurisdiction of the Board of Tax Appeals.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.
La. Rev. Stat. § 47:2241 — LA Code / Code revised-statutes / Title 47 / Section 2241
Redemptive period preemptive
Status: in_force

All redemptive periods provided in the Constitution of Louisiana shall be peremptive.

Acts 2008, No. 819, §1, eff. Jan. 1, 2008; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.37 — LA Code / Code revised-statutes / Title 47 / Section 337.37
Retention of records by taxpayers
Status: in_force

Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:801 — LA Code / Code revised-statutes / Title 47 / Section 801
Definitions
Status: in_force

As used in this Part the following words, terms and phrases have the meaning ascribed to them in this Section, except where the context indicates a different meaning:

(1) "Bulk", as used in connection with the sale and handling of special fuels, means a quantity of distillate fuel in excess of five (5) gallons, and any quantity of liquefied gas other than in cylinders containing one hundred (100) pounds or less.

(2) "Dealer" means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles.

(3) "Dyed fuel" means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized.

(4) "Exporting" means taking special fuels out of this state in the fuel supply tanks of a motor vehicle.

(5) "Fire truck" means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes.

(6) "Importing" means bringing special fuels into this state in the fuel supply tanks of a motor vehicle.

(7) "Interstate User" means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him.

(8) "Motor Vehicle" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use.

(9) "Person" includes, in addition to the definition contained in R.S. 47:2, all cities, municipalities, and other subdivisions, departments, agencies, boards and instrumentalities of a state.

(10) "Special Fuels" means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950.

(11) "Supplier" means any person who sells or delivers special fuels to a user or dealer in this state for resale or use.

(12) "Use" or "Used" means,

(a) Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles.

(b) Selling special fuels in this state to be used for operating motor vehicles.

(c) Operating a motor vehicle in this state with special fuels.

(d) Importing special fuels into this state.

(13) "User" means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him.

Acts 1964, Ex.Sess., No. 3, §2; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 2002, No. 28, §1, eff. July 1, 2002.
La. Rev. Stat. § 47:9030 — LA Code / Code revised-statutes / Title 47 / Section 9030
Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
Status: in_force

A. The corporation may accept and expend, in accordance with the provisions of this Subtitle, such monies as may be appropriated by the legislature or such monies as may be received from any source, including income from the corporation's operations, for effectuating its corporate purposes including the payment of the initial expenses of administration and operation of the corporation and the lottery.

B. After the repayment of any appropriated funds provided to the corporation by the state, the corporation shall be self sustaining and self-funded. Monies in the state general fund shall not be used or obligated to pay the expenses of the corporation or prizes of the lottery, and no claim for the payment of an expense of the lottery or prizes of the lottery may be made against any monies other than monies credited to the corporate operating account.

C. Federally insured financial institutions may be utilized by the corporation to distribute lottery tickets to retailers.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:166 — LA Code / Code revised-statutes / Title 47 / Section 166
Returns of brokers
Status: in_force

Every person doing business as a broker shall, when required by the collector, send a return under such rules and regulations as the collector may prescribe, showing the names of customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which the collector may require, as to each of such customers, as will enable the collector to determine whether all income tax due on profits or gains of such customers has been paid.

Acts 2001, No. 1032, §15.
La. Rev. Stat. § 47:1688 — LA Code / Code revised-statutes / Title 47 / Section 1688
Suspension of dealer's permit
Status: in_force

Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; provided that any dealer aggrieved by such action on the part of the secretary may appeal suspensively to the Board of Tax Appeals.

Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:1954 — LA Code / Code revised-statutes / Title 47 / Section 1954
Assessment of insurance companies
Status: in_force

All property and assets of life insurance companies organized under the laws of this state, shall be assessed to the corporation as to a natural person, in the name of the corporation, in the parish, town, city, village, or district of its residence, as herein provided and not otherwise, except that taxable real property and tangible personal property shall be assessed at the place such property is situated. The place where its business is located in its charter shall be deemed its residence, provided, its business is actually transacted at such office; but, if it shall establish its home office in any other place than the place named in its charter, then the place where it establishes its home office shall be deemed its residence for all the purposes of this Part.

In computing the taxable property of domestic life insurance companies, the value of the real property and tangible personal property on which the company pays taxes and any holding of national, state, or municipal bonds or stocks not subject to taxation held by the company six months prior to the assessment shall be deducted from its net admitted assets above liabilities as testified and shown by the latest report of the secretary of state; and the remainder shall be the amount of intangible personal property for which the company shall be assessed. Provided, that nothing contained in this Section shall impose an ad valorem tax on the premiums on life, health and accident insurance policies.

Every insurance company doing business in this state shall, on or before the first day of March, in each year, render to the secretary of state a report, signed and sworn to by its president and secretary of its condition upon the preceding thirty-first day of December, which shall include a detailed statement of its assets and liabilities on that day, the amount and character of business transacted in this state, moneys received and expended during the year and such other information and in such form as he may require.

Amended by Acts 1979, No. 254, §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. § 47:771 — LA Code / Code revised-statutes / Title 47 / Section 771
Application of provisions
Status: in_force

The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.
La. Rev. Stat. § 47:299.15 — LA Code / Code revised-statutes / Title 47 / Section 299.15
Disposition and appeal of contests
Status: in_force

A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency is found to be incorrect, the amount claimed as owed shall be adjusted accordingly. If the amount of the offset exceeds the correct amount found to be owed by the individual then the agency shall refund the excess of the offset.

B. If the responsible official of the claiming agency determines that the individual does owe the agency any amount, he shall either return the whole amount offset or the appropriate part thereof to the individual with interest as provided for in Subsection C or he shall give the individual written notice of his decision to reject the contest of the offset and the fact that his decision may be appealed in accordance with the provisions of the Administrative Procedure Act within sixty days of the date of the mailing of the notice. Any decision by the responsible official under the Louisiana Employment Security Law to reject any contest of an offset may be appealed in accordance with the procedure and delays under R.S. 23:1629 et seq., and only to the extent that the grounds of appeal shall be confined to the amount and right of offset by such office.

C. Any remittance to an individual of an amount offset by a claiming agency under this Part shall bear interest at the rate specified in R.S. 47:1624 beginning ninety days from the date the offset is made.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.
La. Rev. Stat. § 47:1687 — LA Code / Code revised-statutes / Title 47 / Section 1687
Violations; penalties
Status: in_force

A. Any person who issues a special invoice pursuant to R.S. 47:1682 and 47:1684 and who fails to dissolve the proper quantity of dye in the gasoline prior to delivering the invoice to the purchaser shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.

B. Any person who has purchased gasoline under a special refund invoice or any person who has in his possession any gasoline colored as provided in R.S. 47:1684 and who uses such gasoline other than for a refundable purpose, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, in the discretion of the court.

C. Any person who prepares, issues or signs invoices for gasoline to be used for refundable purposes, other than upon the official invoice forms prescribed and furnished by the collector of revenue, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.

D. Any person other than a dealer holding a permit under R.S. 47:1683 or the authorized agent of such dealer, who prepares, issues, or signs an invoice on the special invoice forms prescribed by the collector, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.

E. Any person who prepares, issues or signs an invoice on the special invoice form prescribed by the collector without in fact selling and delivering to the person shown as vendor on the invoice the quantity of gasoline shown on the invoice shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.

F. Any person who alters the color or reduces the intensity of color of any gasoline colored pursuant to R.S. 47:1684 or who mixes such colored gasoline with any other gasoline not so colored, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.

Acts 1950, No. 371, §7. Amended by Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:337.101 — LA Code / Code revised-statutes / Title 47 / Section 337.101
Procedures to seek uniformity of interpretation of common or local sales tax law
Status: in_force

A.(1) Any taxpayer who has reason to believe that a collector is attempting or will attempt to collect a sales or use tax, or any penalty or interest, or any collector who has reason to believe that a taxpayer is attempting or will attempt to resist such collection, under a rule, regulation, policy, or interpretation of sales and use tax law, ordinance, rules, or regulations, the interpretation of which violates the requirement of uniformity of interpretation provided for in R.S. 47:337.2(A) and (D), 337.4(C), 337.87(A), and 337.91, may proceed as provided for in this Section. "Rule, regulation, policy, or interpretation of sales and use tax law, ordinance, rules, or regulations" means any provision of "common sales tax law" as defined in R.S. 47:337.2(C)(1)(b) or a provision of law that is applicable to only local taxing authorities, any ordinance pertaining to sales and use tax, or any rule or regulation issued pursuant to R.S. 47:337.2(C) or Part H of this Chapter.

(2) Such taxpayer or collector may proceed to seek uniformity of interpretation of a rule, regulation, policy or interpretation of sales and use tax laws, ordinances, rules, or regulations in accordance with any remedy available under applicable law, including the following procedures:

(a) A rule to seek uniformity of interpretation of common sales tax law or local sales tax law in any court of competent jurisdiction, or in the Board of Tax Appeals.

(b) A declaratory judgment to seek uniformity of interpretation of common sales tax law or local sales tax law in any court of competent jurisdiction.

(c) Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.

B, C. Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.

Acts 2008, No. 762, §1, eff. July 6, 2008; Acts 2014, No. 640, §§2, 4, eff. June 12, 2014.
La. Rev. Stat. § 47:322.37 — LA Code / Code revised-statutes / Title 47 / Section 322.37
Disposition of certain collections in St. Tammany Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the St. Tammany Parish Fund as provided for in R.S. 47:302.26.

Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 133, §1, eff. May 5, 1998; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2004, No. 630, §1, eff. July 5, 2004; Acts 2006, No. 537, §2; Acts 2006, No. 658, §1, eff. July 1, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.113 — LA Code / Code revised-statutes / Title 47 / Section 463.113
Special prestige license plates; Louisiana organ donation
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Louisiana organ donation plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall work with the Louisiana Organ Procurement Agency on the design for the plate.

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

C. The department shall collect the following fees for this plate:

(1) An initial fee of twenty-five dollars, which shall be disbursed in accordance with Subsection D of this Section, in addition to the regular motor vehicle license fee provided in R.S. 47:463.

(2) A handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.

(3) A renewal fee which shall be the same as the fee for renewing a regular motor vehicle license plate.

D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to the Louisiana Organ Procurement Agency and used solely for the purpose of promotion of organ and tissue donation in Louisiana.

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

Acts 2003, No. 94, §1.
La. Rev. Stat. § 47:466 — LA Code / Code revised-statutes / Title 47 / Section 466
Commercial passenger vehicles
Status: in_force

A. For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such within the corporate limits of incorporated municipalities, an annual registration or license tax of six dollars and twenty-five cents per capacity passenger shall be collected by the commissioner, or through such agency as he might designate; provided that the minimum license or registration tax to be paid under this Section shall not be less than twenty-five dollars.

B. No registration or license tax shall apply, nor shall registration be afforded to any trailer for passenger carrying purposes, and it shall be unlawful and constitute a misdemeanor, punishable as hereinafter provided, for any person to operate a trailer as a passenger carrying vehicle.

C. Any bus or passenger coach as described in this Section which has been converted to a noncommercial vehicle for personal use shall be eligible for military honor plates as provided for in R.S. 47:490.7 without payment of any additional fee.

Acts 1989, No. 723, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.
La. Rev. Stat. § 47:2287 — LA Code / Code revised-statutes / Title 47 / Section 2287
Time in which to file an action for nullity; defenses
Status: in_force

A. Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of:

(1) Six months after a person is duly notified using a notice, other than the notice provided in R.S. 47:2156 that is sent between the time that the redemptive period ends and five years after the date of the recordation of the tax sale certificate.

(2) If a person is duly notified more than five years after the date of the recordation of the tax sale certificate, sixty days after the person is duly notified.

B. An action to annul a tax sale on grounds of a payment nullity shall be brought before the later of:

(1) Five years after the recordation of the tax sale certificate.

(2) If the person bringing the action was not duly notified at least sixty days before the end of that five-year period, then within sixty days after the date that the person was duly notified.

C. When a nullity is asserted as a reconventional demand in a quiet title action or as an intervention in a quiet title action or monition proceeding, the nullity shall be asserted within the time specified for a reconventional demand or intervention in the action or proceeding.

D. To the extent the interest of the person asserting a nullity has not been terminated, or if the property remains subject to the interest pursuant to this Chapter, including without limitation R.S. 47:2121(C)(2) or other applicable law, such fact shall be an absolute defense to the action of nullity.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:515 — LA Code / Code revised-statutes / Title 47 / Section 515
When registration shall be refused
Status: in_force

The commissioner shall not grant an application for the registration of a vehicle in any of the following events:

(1) When the applicant therefor is not entitled thereto under the provisions of this Chapter.

(2) When the applicant has neglected or refused to furnish the commissioner with the registration certificate of a former owner of the vehicle sought to be registered or has failed to furnish the commissioner with satisfactory proof with respect to the ownership of and title to such vehicle, or has neglected or refused to furnish the commissioner with the information required in the appropriate official form or such reasonable additional information as the commissioner or the Division of State Police is authorized to require.

(3) When the tax and fees required therefor by law have not been paid.
La. Rev. Stat. § 47:818.53 — LA Code / Code revised-statutes / Title 47 / Section 818.53
Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
Status: in_force

A. It shall be a violation of this Subpart for a highway vehicle to operate within the state of Louisiana:

(1) When transporting gasoline or diesel fuels in any cargo tank from which gasoline or diesel fuels are sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or fuel injectors, or with the fuel supply tank feeding the motor vehicle transporting gasoline or diesel fuels.

(2) Without an odometer or hub meter which is kept at all times in good operating condition to correctly measure and register the miles traveled by such vehicle. Interstate passenger buses registered with the Interstate Commerce Commission or its successor not so equipped shall not be in violation of this Section if a record of miles traveled is maintained on a form or report approved by the secretary and is carried in the vehicle at all times.

(3) Without the true owner's name and address or adequate identification, or name or trade name in the case of an interstate motor carrier under whose authority the vehicle is operated and who is registered with the Interstate Commerce Commission or its successor, on the cab in letters not less than two inches high. The name and address of the owner must be legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer's rating carrying capacity of two thousand pounds or less is excluded from this Subsection, unless the truck is a public for-hire truck used primarily for transporting cargo.

(4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of R.S. 47:818.50.

B. In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of one hundred dollars for each violation of the provisions of this Section. This penalty shall be assessed by the secretary of the Department of Revenue or his authorized designee or the weights and standards police officer or the motor carrier safety police officer and shall be collected in the same manner as is provided for the collection of tax.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:1506.1 — LA Code / Code revised-statutes / Title 47 / Section 1506.1
Microfilm or microfiche records; electronic digitized records
Status: in_force

A. Permission is hereby given to the secretary of the Department of Revenue to use microfilm, microfiche, or electronic data storage in the recordation, filing, and preservation of all records, forms, and documents referred to in R.S. 47:1506, in order to conserve storage space where the use of such microfilm, microfiche, or electronic data storage is not otherwise prohibited by law.

B. Such microfilm, microfiche, or electronic copy shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all courts or administrative agencies. A facsimile, exemplification, or certified copy thereof shall, for all purposes, be deemed to be a transcript, exemplification, or certified copy of the original.

Added by Acts 1972, No. 68, §1; Acts 1987, No. 6, §1, eff. May 20, 1987; Acts 1992, No. 1033, §1, eff. July 13, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
La. Rev. Stat. § 47:117.1 — LA Code / Code revised-statutes / Title 47 / Section 117.1
Payment of installments of estimated income tax by individuals
Status: in_force

A. General rule. The amount of estimated income tax (as defined in R.S. 47:116(C)) with respect to which a declaration is required under R.S. 47:116 shall be paid as follows:

(1) If the declaration is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on or before June 15 and September 15, respectively, of the taxable year, and the fourth on January 15 of the succeeding taxable year.

(2) If the declaration is filed after April 15 and not after June 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year.

(3) If the declaration is filed after June 15 and not after September 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year.

(4) If the declaration is filed after September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.

(5) If the declaration is filed after the time prescribed in R.S. 47:117 all installments of estimated tax which would have been payable under Subparagraphs (1), (2), (3) and (4) had the declaration been timely filed shall be paid at the time of filing.

B. Farmers or fishermen. If an individual referred to in R.S. 47:117(B) (relating to income from farming) makes a declaration of estimated tax after September 15 of the taxable year and on or before January 15 of the succeeding taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.

C. Amendments of declaration. If any amendment of a declaration is filed, the remaining estimated tax, if any, shall be paid in equal amounts on the remaining installment due dates, provided that, if any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment.

D. Application of short taxable years. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.

E. Fiscal years. An individual on the fiscal year basis must pay estimated tax on the 15th day of the 4th month, the 15th day of the 6th month, the 15th day of the 9th month of the taxable year and the 15th day of the first month of the succeeding taxable year.

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

Added by Acts 1964, No. 235, §1. Amended by Acts 1971, No. 11, §1.
La. Rev. Stat. § 47:302.21 — LA Code / Code revised-statutes / Title 47 / Section 302.21
Disposition of certain collections in Ascension Parish
Status: in_force

A. The avails of the tax imposed from the sales of services as defined in R.S. 47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all 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 "Ascension Parish Visitor Enterprise Fund".

B. The monies in the Ascension Parish Visitor Enterprise Fund shall be used solely for promoting tourism and related purposes in Ascension Parish. The monies in the fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Monies appropriated out of the fund shall be distributed to and used by the parish governing authority of Ascension Parish and the governing authorities of each of the incorporated municipalities within Ascension Parish as follows:

(1) For Fiscal Year 2013-2014, of the monies deposited into the fund:

(a) Seventy-five thousand dollars shall be allocated to the city of Donaldsonville.

(b) Seventy-five thousand dollars shall be allocated to the city of Gonzales.

(c) Five thousand dollars shall be allocated to the town of Sorrento.

(d) The remainder of the monies deposited into the fund shall be allocated to the parish governing authority of Ascension Parish.

(2) For Fiscal Year 2014-2015 and each fiscal year thereafter, monies deposited into the fund shall be allocated as follows:

(a) Twelve percent to the city of Donaldsonville.

(b) Twelve percent to the city of Gonzales.

(c) One percent to the town of Sorrento.

(d) Seventy-five percent to the parish governing authority of Ascension Parish.

Acts 1995, No. 776, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2013, No. 131, §1, eff. July 1, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:46.2 — LA Code / Code revised-statutes / Title 47 / Section 46.2
Contributions by employer to accident and health plans
Status: in_force

Gross income does not include contributions by the employer to accident or health plans for compensation, through insurance or otherwise, to his employees for personal injuries or sickness.

Added by Acts 1958, No. 242, §10.
La. Rev. Stat. § 47:2433 — LA Code / Code revised-statutes / Title 47 / Section 2433
Interest on delinquent tax; extension of time to file an estate transfer tax return
Status: in_force

A. Taxes levied under this Part shall only be subject to interest as provided for in R.S. 47:1601, and such interest shall begin to accrue nine months after the date of death of the decedent and shall continue to accrue until the tax is paid. Notwithstanding any other provision of law to the contrary, no penalty or interest shall apply or be assessed when the succession is opened no later than the last day of the ninth month following the death of the decedent.

B. The secretary may accept an extension of time to file a United States Estate Tax Return for the same decedent as an extension of time to file a Louisiana estate transfer tax return.

Amended by Acts 1952, No. 93, §1; Acts 1972, No. 315, §4; Acts 2010, No. 727, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:1979 — LA Code / Code revised-statutes / Title 47 / Section 1979
Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
Status: in_force

A. Notwithstanding any other law to the contrary, a tax assessor and members of his immediate family as defined in R.S. 42:1102 may own property within the parish or district in the jurisdiction of the assessor. If a tax assessor or a member of his immediate family owns property within his jurisdiction, such assessor shall assess the property in accordance with all applicable provisions of law. For the purposes of this Section, "own" shall include a direct ownership, or ownership in part or through any legal entity. The tax assessor shall submit all such assessments to the Louisiana Tax Commission within thirty calendar days after the filing of the assessor's assessment roll with the Louisiana Tax Commission and the commission shall review those assessments for compliance with all applicable laws, rules, and regulations.

B. The members of the Louisiana Tax Commission shall file the same report required in R.S. 47:1979(A) and shall list the ownership of all property within the state owned by him or a member of his immediate family as defined in R.S. 42:1102 along with the assessment of such property shown on the appropriate assessment roll. The report shall be filed with the president of the Senate, the speaker of the House of Representatives and the Legislative Audit Advisory Council no later than December fifteenth of each calendar year. A copy of the report shall also be maintained with the reports the tax assessors of the state are required to file.

Acts 2003, No. 670, §1, eff. June 27, 2003; Acts 2004, No. 71, §1, eff. May 28, 2004.
La. Rev. Stat. § 47:469.1 — LA Code / Code revised-statutes / Title 47 / Section 469.1
Special prestige license plate; "For Hire", city of New Orleans
Status: in_force

A. Taxi cabs, limousines, horse-drawn carriages, pedicabs, general charter tour vehicles, sightseeing tour vehicles, courtesy vehicles, non-emergency medical vehicles, airport shuttles, and accessible taxi cabs owned or operated by companies licensed by the city of New Orleans shall be issued a special "For Hire" plate.

B. The plate shall be designated with a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau.

C.(1) The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles. All plates authorized by this Section shall include a handling charge of three dollars and fifty cents, as authorized by R.S. 47:463(A)(3)(a), to offset the administrative costs of the department for the issuance of such plates. All vehicles registered with a "For Hire" plate, except horse-drawn carriages and pedicabs, shall also be issued a secondary plate, identical in appearance to the primary plate, which shall be displayed on the front of the vehicle.

(2) In addition to the three dollars and fifty cents authorized by R.S. 47:463(A)(3)(a) collected for the primary and secondary plate authorized by this Section, the annual rate for the plates shall be fifty dollars except commercial passenger vehicles shall be assessed the annual registration fee authorized by R.S. 47:466(A).

D.(1) Horse-drawn carriages and pedicabs, licensed by the city of New Orleans, shall be issued a plate for identification purposes only.

(2) The plate shall be designated by a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau. The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles.

(3) In addition to the three dollars and fifty cents as authorized by R.S. 47:463(A)(3)(a), the annual rate for the plate shall be thirty dollars.

E. Permissible road usage of horse-drawn carriages and pedicabs shall be determined by New Orleans city ordinances.

F. The commissioner is authorized to promulgate all rules and regulations necessary, in accordance with the Administrative Procedure Act, to administer and enforce the provisions of this Section.

Acts 2012, No. 391, §1; Acts 2014, No. 273, §1.
La. Rev. Stat. § 47:719 — LA Code / Code revised-statutes / Title 47 / Section 719
Allowance for losses in handling
Status: in_force

A. In computing the tax due under R.S. 47:711, an allowance of three percent of the first four cents of the total tax per gallon purchased for domestic consumption during every calendar month shall be made and deducted by jobbers qualifying under the provisions of R.S. 47:721(B) to cover losses in handling such motor fuels.

B. In computing the tax due under R.S. 47:711, an allowance of three percent of the first one cent of the total tax per gallon sold, used, or consumed in the state of Louisiana for domestic consumption during every calendar month shall be made and deducted by the dealer to cover his or its losses in handling such motor fuel.

Amended by Acts 1972, No. 221, §1, eff. Aug. 1, 1972; Acts 1974, No. 192, §1; Acts 1975, No. 503, §1. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:120.191 — LA Code / Code revised-statutes / Title 47 / Section 120.191
Income tax checkoff; donation for decorative lighting on the Crescent City Connection
Status: in_force

Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Department of Transportation and Development, to be used exclusively for the cost of maintaining decorative lighting on the Crescent City Connection, in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Department of Transportation and Development 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.

Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.
La. Rev. Stat. § 47:4303 — LA Code / Code revised-statutes / Title 47 / Section 4303
Review of exemption applications
Status: in_force

A. Applications for contracts of exemption shall be addressed to Louisiana Economic Development, and a notice of the application and amount and type of exemption thereof shall be transmitted to each member of the legislature and to the assessor and governing authority of each political subdivision wherein the manufacturing establishment is located or is to be located, at the same time that the application is sent to Louisiana Economic Development. Louisiana Economic Development shall review applications to determine whether the requirements for an exemption contract have been satisfied and shall determine whether exemptions should be provided in a contract of exemption to be recommended to the Board of Commerce and Industry. The Department of Revenue shall aid Louisiana Economic Development in determining whether the tax information furnished by the applicant is true and correct.

B. The Board of Commerce and Industry shall review any recommendations for exemptions made by the governor and Louisiana Economic Development. The board shall conduct public hearings on any application for exemption, upon such terms and under such procedures as it shall provide by rule. The board shall forward its recommendations, together with the proposed contract between the board and the applicant and all other supporting documents, to Louisiana Economic Development, to the governor and the Legislative Budget Committee, to the assessor and to each member of the legislature, and to the governing authority of the political subdivision prior to action by the governor thereon. Upon receipt of the recommendations and proposed contract the governor and the Legislative Budget Committee shall each have thirty days to approve or reject the contract and, if approved, to thereafter return the contract to the board, Louisiana Economic Development, and the Department of Revenue for implementation.

Added by Acts 1982, No. 773, §1; Acts 1997, No. 658, §2; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:2434 — LA Code / Code revised-statutes / Title 47 / Section 2434
Intent and purpose of this Part
Status: in_force

It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be entitled under the said provisions, by imposing additional taxes. This Part shall be liberally construed to effect that purpose.

Acts 1991, No. 243, §1, eff. July 2, 1991.
La. Rev. Stat. § 47:1685 — LA Code / Code revised-statutes / Title 47 / Section 1685
Dye
Status: in_force

The collector of revenue is authorized to purchase dye and furnish it to dealers for use in coloring gasoline as required by this Part. The collector may choose the type and color of the dye and change them from time to time, provided that only one color shall be prescribed for use at any one time.

Acts 1950, No. 371, §5.
La. Rev. Stat. § 47:1901 — LA Code / Code revised-statutes / Title 47 / Section 1901
Election
Status: in_force

A. At the general state election held every four years, there shall be elected in each parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected.

B. At the local municipal election held every four years, there shall be elected in Orleans Parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected.

Amended by Acts 1970, No. 155, §1; Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1409 — LA Code / Code revised-statutes / Title 47 / Section 1409
Witness fees and mileage
Status: in_force

Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the district courts and the expense thereof shall be paid by the person summoning such witness or causing the deposition to be taken. These expenses may be assessed as costs by the board.

Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:3202 — LA Code / Code revised-statutes / Title 47 / Section 3202
Requirements for exemption
Status: in_force

A. A contract of exemption from taxation may be entered into by the Board of Commerce and Industry under this Chapter only if each of the following requirements are met by the manufacturing establishment, headquarters, or warehousing and distribution establishments seeking such exemption:

(1) The manufacturing establishment, headquarters, or warehousing and distribution establishment must either be located in another state or be located in Louisiana and contemplating locating in another state which has equivalent or comparable advantages as exist at the particular area in Louisiana in which the establishment is or seeks to be located.

(2) The state in which the establishment is located or is contemplating locating must have a total state, parish (county) and local tax structure which offers a greater tax advantage to such establishment than does the taxing structure of Louisiana.

(3) In the case of headquarters, or manufacturing establishment or warehousing and distribution establishment, the applicant for tax equalization may be any form of business entity. For purposes of this Chapter, "business entity" shall mean any individual, firm, joint venture, association, corporation, estate, partnership, business trust, receiver, syndicate, or any other legal business entity.

(4) The sites under consideration in Louisiana and the competing state must be valid and viable for the proposed operations.

(5) The secretary of Louisiana Economic Development shall make a recommendation to the governor to extend an invitation to apply for tax equalization.

(6) An invitation from the governor to apply must have been received by the business entity.

B. Each applicant shall submit to Louisiana Economic Development such certified statements and substantiating documents as may be required to establish that each of the requirements of this Section is satisfied.

C. Any manufacturing establishment or headquarters or warehousing and distribution establishment applying for an exemption shall submit information indicating a good faith effort on the part of the applicant to contract with or to do business with businesses domiciled in the state of Louisiana.

D. Any applicant whose primary business endeavor is the commercial treatment, disposal, or destruction of hazardous waste generated from outside Louisiana, applying for an exemption shall submit information relative to the impact the manufacturing establishment or headquarters or warehousing and distribution establishment has had and will have on the environment and the history of compliance with environmental laws in this state or any other state where the applicant has operated.

E.(1) Any applicant applying for an exemption or state-sponsored subsidy shall designate and set a goal for awarding to economically disadvantaged businesses an amount not less than ten percent of the value of the anticipated total procurement of goods and services, including construction, for the exempted project, but without added expense, provided such certified economically disadvantaged businesses are majority owned and operated by Louisiana residents and are competent to deliver the required products and services in a timely manner and perform the required work in a timely manner during construction and operation of the project. The affected applicant shall submit evidence of compliance with this Subsection to the Board of Commerce and Industry.

(2) The Board of Commerce and Industry and the Division of Economically Disadvantaged Business shall adopt rules and regulations pertaining to the identification and certification of economically disadvantaged businesses which qualify under this Chapter.

(3) The Board of Commerce and Industry and the Division of Economically Disadvantaged Business shall take into consideration whether economically disadvantaged contractors are available in granting the exemptions under this Chapter.

Acts 1966, Ex.Sess., No. 12, §2. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 32, §1; Acts 1998, No. 60, §1; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:1433 — LA Code / Code revised-statutes / Title 47 / Section 1433
Publication of opinions and decisions
Status: in_force

The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication shall be competent evidence of the reports of the board for purposes of all courts of the state, without any further proof or authentication thereof. The board's internal deliberations concerning a pending matter shall be considered judicial proceedings for the purposes of R.S. 42:17(B).

Acts 2014, No. 198, §1, eff. July 1, 2014.
La. Rev. Stat. § 47:295 — LA Code / Code revised-statutes / Title 47 / Section 295
Tax imposed on individuals; administration
Status: in_force

A. There is imposed an income tax for each taxable year upon the Louisiana income of every individual, whether resident or nonresident. The amount of the tax shall be determined in accordance with the provisions of R.S. 47:32.

B. The secretary of the Department of Revenue shall administer and enforce this Part and may adopt, prescribe, and from time to time alter and enforce reasonable rules, orders, and regulations for the purpose of implementing this Part. The secretary may, upon making a record of his reasons therefor, waive, reduce, or compromise any of the taxes, penalties, or interest or other amounts provided by this Part. Notwithstanding the provisions of R.S. 47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand dollars shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any penalty the secretary remits or waives in accordance with rules and regulations promulgated pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties under the department's voluntary disclosure program.

C. The secretary may require that a complete copy of the taxpayer's federal income tax return, or any part thereof, be filed. When the return is filed, the federal income tax return, or part thereof, shall constitute and become part of the return required to be filed under this Part.

Acts 1980, No. 316, §1; Acts 1997, No. 658, §2; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:338.17 — LA Code / Code revised-statutes / Title 47 / Section 338.17
Municipalities in Tensas Parish; authority to levy additional sales and use tax
Status: in_force

A. Notwithstanding any provision of law to the contrary, the governing authority of any municipality in the parish of Tensas may levy and collect an additional one percent sales and use tax within the corporate limits of the municipality.

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

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

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

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

Acts 1999, No. 159, §1, eff. June 9, 1999; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.16 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:333 — LA Code / Code revised-statutes / Title 47 / Section 333
Use tax on limestone aggregate
Status: in_force

A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay to the Department of Revenue such tax of twenty-five cents per ton of limestone aggregate so used. Such use tax is levied in lieu of any other use tax levied in connection with state sales taxes.

B. Such tax shall be paid in accordance with the administrative and enforcement powers conferred upon the Department of Revenue by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes insofar as the application of such provisions is practicable, or in accordance with applicable enforcement provisions of general laws, and in accordance with procedures required by the department.

Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS, NO. 13, §2.}}
La. Rev. Stat. § 47:1922 — LA Code / Code revised-statutes / Title 47 / Section 1922
Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
Status: in_force

A.(1) There is hereby created an Assessors' Insurance Fund for the assessors and assessors' employees throughout the state and a public corporation to be known as the "Insurance Committee of the Assessors' Insurance Fund". This committee shall be vested with the power to administer the Assessors' Insurance Fund, to sue and be sued, to bid for, then contract for and pay premiums for group life and accidental death and dismemberment insurance and group health, accident, dental, hospital, surgical, and other medical expense insurance for the assessors, assessors' employees, and dependents of the assessors and assessors' employees as provided in this Section with any insurance company legally authorized to do business in this state.

(2) The committee shall take bids at least every two years from any agent or company authorized to do business in the state who wishes to bid on the group insurance program.

B. The committee shall carry a blanket fidelity insurance policy covering members of the committee and employees handling the money of the fund and shall pay the premium therefor out of the fund or out of the administrative fee charged the assessors for administering said fund.

C. The Insurance Committee shall be required to deposit all monies received by it in a bank or banks, where such deposits are secured under the Federal Insurance Plan to the extent thereof and the balance by collateral in like amount posted as directed by the committee. The committee shall pay from said funds all premiums when due for group insurance for the assessors and assessors' employees insured under the group contracts herein provided for.

D. The committee shall keep an accurate record of insurance coverage of each insured member, receipts and disbursements, and to file an annual report to the assessors, showing a list of the insured and a summary of the receipts and expenditures for the year.

E.(1) The committee shall be composed of twelve members elected as follows:

(a) One member elected by the members of each of the eight districts established by the Louisiana Assessors' Association. A board member shall be elected by the members of each district for a two-year term. A member of the committee shall be elected from the even-numbered districts in even-numbered years and from odd-numbered districts in odd-numbered years. Each district electing a member of the committee shall sign a letter to be mailed to the president of the association prior to December fifteenth indicating the district held an election and the name of the person elected to represent the district.

(b) Two members who shall be retired members of the Louisiana Assessors' Insurance Fund elected by ballot every two years by the retired members of the Louisiana Assessors' Insurance Fund.

(c) Two assessor employee representatives who are members of the Louisiana Assessors' Insurance Fund elected by ballot every two years by the employees who are members of the Louisiana Assessors' Insurance Fund.

(d) The term of each member shall begin on January first following the date of election.

(e) Nominations for representatives of retired persons and assessor employees shall be made by the committee.

(2) The initial election for each of the twelve committee members in Paragraph (1) of this Subsection shall be held in 2003. The members elected from even-numbered districts in 2003 shall serve three-year terms. Thereafter, elections shall be held as provided in this Subsection.

F. Vacancies on the committee shall be filled within sixty days in the same manner as the original members.

Acts 1958, No. 24, §1; Acts 1970, No. 72, §1; Acts 1990, No. 419, §1, eff. July 18, 1990; Acts 1992, No. 577, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 1, 1994; Acts 2003, No. 443, §1, eff. June 20, 2003; Acts 2020, No. 42, §1.

{{NOTE: See Acts 1990, No. 419, §2, for initial appointments of new members.}}
La. Rev. Stat. § 47:463.144 — LA Code / Code revised-statutes / Title 47 / Section 463.144
Special prestige license plate; "WWOZ Guardians of the Groove"
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 "WWOZ Guardians of the Groove" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall design the plates, which shall bear the likeness of the WWOZ logo. The license plate shall be designed in consultation with the executive director of the Friends of WWOZ, Inc., or his designee.

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Friends of WWOZ, Inc. The monies received from the royalty fees shall be used solely for the purposes of funding nonprofit efforts.

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

Acts 2010, No. 532, §1.
La. Rev. Stat. § 47:338.195 — LA Code / Code revised-statutes / Title 47 / Section 338.195
Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
Status: in_force

Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district from the sales and use tax levied by such taxing authority.

Added by Acts 1982, No. 612, §2; Redesignated from R.S. 33:2739 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:120.181 — LA Code / Code revised-statutes / Title 47 / Section 120.181
Income tax checkoff; donation for Maddie's Footprints
Status: in_force

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

B. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return. The provisions of this Subsection shall expire on January 1, 2027.

Acts 2022, No. 66, §1.
La. Rev. Stat. § 47:331 — LA Code / Code revised-statutes / Title 47 / Section 331
Imposition of tax
Status: in_force

A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 321.1(A) and collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle; the levy of the tax shall be as follows:

(1) At the rate of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.

(2) At the rate of one percent of the cost price of each item or article of tangible personal property or digital product when it is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.

B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 321.1(B) and collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle. The levy of the tax shall be as follows:

(1) At the rate of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or is incidental or germane to the business.

(2) At the rate of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.

C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 321(C) and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of services in this state, as defined by Chapter 2 of this Subtitle, at the rate of one percent of the amounts paid or charged for such services.

D. The tax levied herein shall be collected from the dealer, and/or wholesaler as provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall be in addition to all other taxes, whether levied in the form of sales, excise, license, or privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

E. Repealed by Acts 1994, No. 17, §2, eff. July 1, 1995. Acts 1994, 3d Ex. Sess., No. 4, §2, eff. Sept. 1, 1994, repealed §2 of Act No. 17, making the repeal of §331(E) effective Sept. 1, 1994.

F-W. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984, S.C.R. No. 148, 1984 R.S; H.C.R. No. 68, 1985 R.S.; S.C.R. No. 76, 1986 R.S.; H.C.R. 163, 1988 R.S.; Acts 1988 No. 988, §1, eff. July 27, 1988; HCR No. 160 of 1989 R.S., eff. July 1, 1989; HCR No. 1 of 1989 2d E.S., eff. July 1, 1989; Acts 1990, No. 386, §1, eff. July 10, 1990; Acts 1990, No. 1038, §2; Acts 1991, 1st E.S., No. 4, §1, eff. July 1, 1991; Acts 1992, No. 563, §1, eff. July 1, 1992; Acts 1992, No. 926, §1, eff. July 1, 1992; Acts 1994, No. 17, §2, eff. Sept. 1, 1994; Acts 1994, No. 20, §1, eff. July 1, 1994; Acts 1996, No. 5, §3, eff. July 1, 1996; Acts 1998, No. 1, §1, eff. July 1, 1998; Acts 2000, 1st Ex. Sess., No. 18, §1, eff. July 2, 2000; Acts 2000, No. 22, §3, eff. April 1, 2004; Acts 2000, No. 22, §4, eff. April 1, 2016; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002, No. 22, §1, eff. July 1, 2002 ; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2004, No. 4, §1, eff. July 1, 2004; Acts 2004, 1 st Ex. Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2007, No. 358, §4, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; H.C.R. No. 8, 2015 R.S.; Acts 2016, 1 st Ex. Sess., No. 9, §1, eff. April 1, 2016; Acts 2016, 1 st Ex. Sess., No. 25, §1, eff. April 1, 2016; Acts 2018, 3 rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.

NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this Act is to amend Louisiana law so that it conforms to the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C. Sections 116 through 126. If it is determined by the legislative oversight committees of the Department of Revenue, which are set forth in R.S. 49:968, that a court of competent jurisdiction has entered a final judgment on the merits that (1) is based on federal or state law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of Section 1 or 2 of this Act, then the provisions enacted by such Sections shall be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the date of entry of such judgment."

NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions.

NOTE: See Acts 2019, No. 199, re: applicability.
La. Rev. Stat. § 47:490.29 — LA Code / Code revised-statutes / Title 47 / Section 490.29
Military honor license plates; "Global War on Terrorism Expeditionary Medal"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Global War on Terrorism Expeditionary Medal" plate.

B. Upon application of a person showing reasonable proof that he is a recipient of the Global War on Terrorism Expeditionary Medal, 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 plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Global War on Terrorism Expeditionary Medal" license plate and shall bear a likeness of the Global War on Terrorism Expeditionary Medal, centered on the left side of the license plate and the words "Global War on Terrorism Medal" centered on the bottom of the plate under the license plate number.

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

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

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

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

Acts 2015, No. 284, §1.
La. Rev. Stat. § 47:299.4 — LA Code / Code revised-statutes / Title 47 / Section 299.4
Authority of the secretary; provision for rules and regulations
Status: in_force

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

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

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

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:1564 — LA Code / Code revised-statutes / Title 47 / Section 1564
Assessment of tax, interest, and penalties
Status: in_force

At the expiration of thirty calendar days from the date of the secretary's notice provided in R.S. 47:1562(A) or (B), or at the expiration of such time as may be necessary for the secretary to consider any protest filed to such notice, the secretary shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of any Chapter of this Subtitle. The assessment shall be evidenced by a writing in any form suitable to the secretary, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the secretary's official records. The assessment may confirm or modify the secretary's originally proposed assessment.

Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
La. Rev. Stat. § 47:463.128 — LA Code / Code revised-statutes / Title 47 / Section 463.128
Special prestige license plates; NASCAR
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the National Association for Stock Car Auto Racing, or "NASCAR", provided there is a minimum of one thousand applicants for such plate. The design and color of such plates shall be determined by the commissioner of motor vehicles provided they are in compliance with the provisions of R.S. 47:463(A)(3). The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.

B. The department shall collect the regular motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs. Additionally, the department may charge a one-time fee not to exceed twenty-five dollars to cover the cost of the plate.

C. The department shall establish rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to collection and disbursement of the fee, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2004, No. 849, §1.
La. Rev. Stat. § 47:633.3 — LA Code / Code revised-statutes / Title 47 / Section 633.3
Establishment of timber conversion factor
Status: in_force

The Louisiana Forestry Commission and the Louisiana Tax Commission shall meet as provided for in R.S. 47:633(l) and (2) to determine the market value of trees, timber, and pulpwood and shall establish conversion tables to be used for converting board feet and cords to tons for the purpose of assessing the severance tax on those natural resources. The conversion factors used in establishing the conversion tables shall be reviewed annually by the Louisiana Forestry Commission and the Louisiana Tax Commission and revised when deemed necessary by both commissions. By December 31, 1992, a weight study shall have been completed to revise, if necessary, conversion tables in effect on that date, which are used for converting board feet and cords to tons for the purpose of assessing the severance tax on those natural resources.

Acts 1991, No. 629, §1.
La. Rev. Stat. § 47:511.3 — LA Code / Code revised-statutes / Title 47 / Section 511.3
Temporary registration permits; motor vehicles being driven out of state
Status: in_force

A. The Department of Public Safety and Corrections shall issue a temporary registration plate to authorize a motor vehicle to be operated upon the highways of this state when it is not otherwise registered or licensed in this state if the owner purchased the vehicle with the intention to permanently take the vehicle out of this state.

B. The fee for the temporary registration plate shall be five dollars and fifty cents and the department may use a plate which is identical to the temporary registration plates issued by dealers as provided in R.S. 47:519.

C. The temporary registration plate issued in accordance with the provisions of this Section shall expire within thirty days from the date of its issuance. The department shall include on each plate the date that such plate was issued and the make and vehicle identification number of the vehicle for which the plate was issued. An owner shall be eligible to receive only one temporary registration permit per vehicle.

D. The department shall promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section.

Acts 1999, No. 564, §1.
La. Rev. Stat. § 47:292.2 — LA Code / Code revised-statutes / Title 47 / Section 292.2
Special grant of authority for the secretary with respect to military service in Bosnia
Status: in_force

Notwithstanding any provision of law to the contrary, the secretary shall grant relief to military personnel for service in Bosnia to the full extent of such relief granted by federal law.

Acts 1996, No. 30, §1, eff. for taxable years beginning after Dec. 31, 1994.
La. Rev. Stat. § 47:305.13 — LA Code / Code revised-statutes / Title 47 / Section 305.13
Exemption; purchases by certain religious institutions
Status: in_force

A. The sales and use tax levied by any taxing authority shall not apply to purchases of bibles, song books, or literature used for religious instruction classes by a church or synagogue that is recognized by the United States Internal Revenue Service as entitled to exemption under Section 501(c)(3) of the Internal Revenue Code.

B. The secretary of the Department of Revenue shall promulgate rules and regulations defining the terms "church" and "synagogue" for purposes of this exemption. The definitions shall be consistent with the criteria established by the U.S. Internal Revenue Service in identifying organizations that qualify for church status for federal income tax purposes.

C. No church or synagogue shall claim exemption from the state sales and use tax or the sales and use tax levied by any political subdivision before having obtained a certificate of authorization from the secretary of the Department of Revenue. The secretary shall develop applications for such certificates. The certificates shall be issued without charge to the institutions that qualify.

Added by Acts 1971, No. 125, §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.
La. Rev. Stat. § 47:1541 — LA Code / Code revised-statutes / Title 47 / Section 1541
Secretary's duty to determine correct tax
Status: in_force

A. As soon as practicable after each return or report is filed under any of the provisions of this Title the secretary shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax.

B. The taxpayer and the secretary or his designee may enter into a binding agreement to use a sampling procedure as a basis for projecting audit findings, which may result in either an underpayment or overpayment of tax. Sampling audit methods are appropriate if:

(1) The taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical.

(2) The taxpayer's records are inadequate or insufficient to the extent that a competent audit of the period in question is not otherwise possible.

(3) The cost to the taxpayer or the state for an audit of all detailed records will be unreasonable in relation to the benefits derived, and sampling procedures are expected to produce a reasonable result.

C.(1) Before using a sampling procedure to project the findings of an audit and establish a tax liability, the secretary or his designee shall notify the taxpayer in writing of the sampling procedure he intends to use, including, but not limited to, how the tax will be computed, the population to be sampled, and the type of tax for which the tax liability will be established.

(2) The sampling procedure used shall produce a sample which shall reflect as nearly as possible the normal conditions under which the business was operated during the period to which the audit applies. If either the taxpayer or the secretary can demonstrate that a transaction in a sample for a particular time period is not representative of the taxpayer's business operations during that time period, the transaction shall be eliminated from the sample and shall be separately determined in the audit.

(3) If the taxpayer demonstrates that any sampling procedure used by the secretary was not developed or applied in accordance with generally recognized sampling techniques, that portion of the audit established by a projection based upon the development or application of the disputed sampling procedure shall be replaced by a projection based upon a new sample that conforms to generally recognized sampling techniques.

(4) Generally recognized sampling techniques and standards set forth by the American Institute of Certified Public Accountants shall be used as guidance in developing audit sampling techniques for purposes of this Section.

D.(1) The secretary may, in a written agreement, authorize a taxpayer to conduct a managed audit pursuant to this Subsection. The agreement shall specify the period to be audited and the procedure to be followed, and shall be signed by an authorized representative of the secretary and the taxpayer.

(2) For purposes of this Subsection, the term "managed audit" shall mean a review and analysis of invoices, checks, accounting records, or other documents or information to determine the correct amount of tax. A managed audit may be limited to certain categories of liability under this Chapter, including tax on:

(a) Sales of one or more types of taxable items.

(b) Purchases of assets.

(c) Purchases of expense items.

(d) Purchases under a direct payment permit.

(e) Any other category specified in an agreement authorized by this Subsection.

(3) The decision to authorize a managed audit rests solely with the secretary. In determining whether to authorize a managed audit, the secretary may consider, in addition to other facts the secretary may consider relevant, any of the following:

(a) The taxpayer's history of tax compliance.

(b) The amount of time and resources the taxpayer has available to dedicate to the audit.

(c) The extent and availability of the taxpayer's records.

(d) The taxpayer's ability to pay any expected liability.

(4) The secretary may examine records and perform reviews that he determines are necessary before the audit is finalized to verify the results of the audit. Unless the audit or information reviewed by the secretary discloses fraud or willful evasion of the tax, the secretary may not assess a penalty and may waive all or a part of the interest that would otherwise accrue on any amount identified to be due in a managed audit. This Paragraph does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax, but that was not remitted to the state.

(5) The taxpayer is entitled to a refund of any tax overpayment disclosed by a managed audit under this Subsection and in accordance with R.S. 47:1621.

Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2011, No. 171, §1, eff. June 24, 2011.
La. Rev. Stat. § 47:47 — LA Code / Code revised-statutes / Title 47 / Section 47
Exclusion from gross income; rental value of minister's dwelling
Status: in_force

The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.
La. Rev. Stat. § 47:1036 — LA Code / Code revised-statutes / Title 47 / Section 1036
Reports and payment of tax
Status: in_force

A. Reports by taxpayers. On or before the last day of the month after each quarter annual period ending on September thirtieth, June thirtieth, March thirty-first, and December thirty-first, every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline for hire, sale, or use, shall file with the secretary a report on forms prescribed by the secretary, duly sworn to by some authorized person, showing the amount of its gross receipts from the operation of its business in this state, during the quarter annual period hereinabove set forth.

B. Reports by persons making payments to transporters of natural gas. The collector shall have authority to require reports to cover any transaction during the same period, similar to those provided for in Sub-section A of this Section from any person, firm, association or corporation who has paid any sum to any such corporation to which this Part applies and which is engaged in the business of transporting natural gas by pipe line for hire, sale or use.

C. Payment of tax. Every such corporation which is required to submit a report as provided by Sub-section A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by said collector, of the amount of the tax herein levied and shown to be due by said report; that is, one per centum (1%) of the gross receipts of such business during the period covered by such report.

Acts 1986, No. 628, §1, eff. July 6, 1986.
La. Rev. Stat. § 47:8002 — LA Code / Code revised-statutes / Title 47 / Section 8002
Findings, declaration of necessity and purpose
Status: in_force

It is hereby found and declared that:

(1) It is the policy of the state to promote the sound growth and development of parishes and municipalities through the use of tax increment revenues to pay for or finance the cost, or a portion of the cost of providing adequate, safe and sanitary dwelling accommodations for families of all income levels; of retaining or attracting industries and commerce through acquisition, construction and rehabilitation of land, buildings, and equipment; of access to such facilities through transportation and mass transportation and public services; and of educational facilities, recreational facilities, public utilities, cultural and other community facilities and medical facilities.

(2) For these purposes, there should be created bodies corporate to be known as "Tax Increment Development Corporations" through which the acquisition, planning, and development of land, buildings and improvements thereto, and the encouragement of maximum participation by the private sector of the economy, including the sale or lease of the corporation's interest in projects, if deemed feasible, may be accomplished. Through participation in programs undertaken by the state, its agencies and subdivisions, parishes and municipalities and the federal government and the issuance of bonds, notes, and other evidences of indebtedness, the corporations and their subsidiaries may provide or obtain the capital resources necessary to acquire, construct or improve industrial, manufacturing, commercial, educational, recreational and cultural facilities, housing accommodations for persons and families of all income levels, facilities incidental or appurtenant thereto, transportation systems and facilities, and may carry out the clearance, planning, mapping, development, and construction of such areas.

(3) The interest of the state will be promoted, and the public interest best served, by permitting the corporations created hereby a wide scope in the purchase, development, and disposition of property acquired by them in connection with tax increment development projects and related activities. Statutory provisions imposing restrictions upon the purchase and disposition of property by public bodies, if applied to such corporations, may hamper such corporations in the exercise of their functions with respect to such projects and related activities and adversely affect the public purposes sought to be achieved by this Chapter.

(4) The acquisition, construction or improvement of industrial, manufacturing and commercial facilities, transportation systems and facilities, and of cultural, educational and recreational facilities and other public facilities; the planning, mapping, development and construction of such areas; the provision of adequate, safe and sanitary housing accommodations for persons and families of all income levels and such facilities as may be incidental or appurtenant thereto, are public uses and public purposes for which public money may be loaned, private property may be acquired, and tax exemptions granted. The powers and duties of the tax increment development corporation and their subsidiaries, as hereinafter prescribed, are necessary and proper as a matter of legislative determination to achieve the public purposes herein recited.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:1992.1 — LA Code / Code revised-statutes / Title 47 / Section 1992.1
Period for inspection of assessment lists in Jefferson Parish
Status: in_force

Notwithstanding any law to the contrary, effective July 1, 2009, and in every tax year thereafter, in the parish of Jefferson the period for inspection of the assessment lists as provided in R.S. 47:1992 shall be fifteen calendar days beginning no earlier than August first and ending no later than September fifteenth.

Acts 2009, No. 323, §1, eff. July 6, 2009.
La. Rev. Stat. § 47:299.13 — LA Code / Code revised-statutes / Title 47 / Section 299.13
Waiver of right to contest offset
Status: in_force

The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:338.154 — LA Code / Code revised-statutes / Title 47 / Section 338.154
Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
Status: in_force

A. The Union Parish Police Jury is hereby authorized to levy and collect a sales and use tax of one percent within the parish of Union as hereinafter set forth.

B. The sales and use tax so levied shall be imposed by an ordinance of the Union Parish Police Jury 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 police jury 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, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.

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

E. The proceeds of the tax shall be used solely for the purpose of purchasing the necessary equipment for, and the operation of, a sanitary land fill in Union Parish.

Added by Acts 1974, No. 425, §1; Redesignated from R.S. 33:2738.46 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.218 — LA Code / Code revised-statutes / Title 47 / Section 338.218
Town of Jonesboro; 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 Jonesboro may levy and collect a tax upon the paid occupancy of hotel rooms located within the town. The hotel occupancy tax shall not exceed three percent of the rent or fee charged for such occupancy.

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

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

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

C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under 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 of the town shall use the proceeds of the tax to fund tourism-related activities and recreation programs within the town of Jonesboro.

Acts 2017, No. 4, §1, eff. July 1, 2017.
La. Rev. Stat. § 47:852 — LA Code / Code revised-statutes / Title 47 / Section 852
Dealers required to furnish duplicate invoices
Status: in_force

A. After due notice by the secretary every dealer in taxable articles as set out in this Chapter purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise, shall furnish a duplicate invoice of all such purchases, or receipts to the secretary. Failure to furnish this duplicate invoice as required shall constitute a misdemeanor and be punishable as set out in R.S. 47:859.

B. In lieu of the invoices required herein, a computer-generated record may be used by every dealer in taxable articles as set out in this Chapter, purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise. The computer-generated record shall contain the same information as is required of the invoices.

Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1999, No. 202, §2.
La. Rev. Stat. § 47:302.5 — LA Code / Code revised-statutes / Title 47 / Section 302.5
Disposition of certain collections in Vernon 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 Vernon Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Vernon Parish Legislative Community Improvement Fund".

B. The monies in the Vernon Parish Legislative Community Improvement Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for the purposes provided for in Subsections C and E of this Section. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. For purposes of this Section, "improvements" shall include acquisition of land and acquisition and construction of buildings for use by the Vernon Convention Facility; other capital improvements in Vernon Parish; and any other costs of improvements, operation, or maintenance in Vernon Parish for recreational facilities, museums, fishing ramps, and parks.

D. The Vernon Parish Legislative Community Improvement Board shall consist of those state senators and representatives representing all or a part of Vernon Parish.

E. Beginning July 1, 2004, money paid into the Vernon Parish Legislative Community Improvement Fund shall be appropriated, distributed, and used as follows:

(1) Twenty percent of the money shall be appropriated to the Vernon Parish Tourist and Recreation Commission to be administered and distributed by the commission to be used for improvements in Vernon Parish as that term is defined in Subsection C of this Section. Administrative costs or debt service associated with this Subsection shall be no more than five percent of the amount appropriated.

(2) Ten percent of the money shall be appropriated to the Vernon Parish Council on Aging, to be distributed equally to each of the senior citizen centers in the parish. Administrative costs or debt service associated with this Subsection shall be no more than five percent of the amount appropriated. The use of any funds distributed under this Paragraph of this Subsection are subject to the approval of a majority of the legislators who represent Vernon Parish.

(3) Twelve percent for the operation and maintenance of the arena facility in Vernon Parish.

(4) And the following appropriations shall be made to the following towns and villages in Vernon Parish in the following manner to be used solely for salary and benefits of law enforcement officers and tourism-related activity:

(a) Fifteen percent to the Town of New Llano.

(b) Seven percent to the Village of Simpson.

(c) Seven percent to the Town of Rosepine.

(d) Seven percent to the Town of Hornbeck.

(e) Seven percent to the Village of Anacoco.

(5) The remaining fifteen percent of the money shall be transferred to the Vernon Parish Legislative Improvement Fund No. 2 as provided by R.S. 47:302.54.

Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 1992, No. 983, §1, eff. for the taxable periods on or after July 1, 1993; Acts 1995, No. 854, §1, eff. July 1, 1995; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2004, No. 715, §1, eff. July 1, 2004; Acts 2008, No. 864, §1, eff. July 9, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.

NOTE: See R.S. 47:332.3.
La. Rev. Stat. § 47:338.51 — LA Code / Code revised-statutes / Title 47 / Section 338.51
Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
Status: in_force

A. The St. Landry Parish Police Jury, as governing authority of the parish of St. Landry, state of Louisiana, is hereby authorized to levy and collect within said parish an additional tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax and all procedural details necessary to be established to supplement the provisions of said sections and to make said provisions applicable to the tax imposed hereunder shall be fixed by resolution of the governing authority of said parish. The police jury of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The police jury shall set forth the purposes for which the proceeds of the tax are to be used in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.

B. The resolution imposing such additional tax shall be adopted by the police jury of St. Landry Parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this Section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated by said governing authority in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish and the majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.

C. The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be used by the St. Landry Parish Solid Waste Disposal Commission for the construction, acquisition, extension, improvement, operation and maintenance of solid waste collection and disposal facilities, sewers and sewerage disposal works, and other facilities for pollution control and abatement in accordance with the authority granted to said commission by the St. Landry Parish Solid Waste Disposal Act of 1980, and to pay debt service requirements on bonds issued for such purpose, or any part thereof, in the manner herein established, subject to the approval of a majority of the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this Section. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof.

Added by Acts 1980, No. 148, §1, eff. July 2, 1980; Redesignated from R.S. 33:2721.3 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:479 — LA Code / Code revised-statutes / Title 47 / Section 479
Exemptions from license fee or tax
Status: in_force

In addition to the exemptions expressed elsewhere in this Chapter, the following shall be exempt from the payment of registration or license taxes:

(1) Farm tractors, self propelled farm equipment, and rubber-tired farm wagons and carts, which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and which are used for farm purposes only.

(2) Trackless trolley coaches, buses or passenger coaches, or passenger carrying trailers or semi-trailers, operated wholly within the corporate limits of an incorporated municipality, or within the corporate limits of two or more contiguous, adjoining or abutting municipalities, and within a distance of one-half mile from the corporate limits thereof, under a franchise from one or all of said municipalities.

(3) Self-propelled motor cranes used exclusively for heavy construction by the building and utility industries in off-road construction, if such cranes or other equipment require special permits for operation on the highways because of over-size or overweight.

(4) Self-propelled oil well or gas well pulling units used exclusively for servicing oil or gas wells on off-road property, if such units require special permits for operation on the highways because of over-size or overweight.

(5) Log loaders used exclusively for loading logs.

(6) Trailers and semi-trailers with a gross vehicle weight rating of not more than twelve thousand pounds, when owned and used by a retail business in this state and designed and used exclusively for the purposes of pick-up or delivery of new, used, or repaired farm equipment.

Amended by Acts 1956, No. 348, §1; Acts 1963, No. 59, §1; Acts 1970, No. 331, §1; Acts 1972, No. 188, §1; Acts 1991, No. 306, §2.