La. Rev. Stat. § 47:463.145 — LA Code / Code revised-statutes / Title 47 / Section 463.145
Special prestige license plate; Zulu Social Aid and Pleasure Club
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 "Zulu Social Aid and Pleasure Club", hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the organization's designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

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

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

D. The annual royalty fee shall be collected by the department and forwarded to the organization. The money received from the royalty fee by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. The organization shall be responsible for establishing and disbursing the funds for the scholarship program.

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

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

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

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

Acts 2010, No. 657, §1.
La. Rev. Stat. § 47:96 — LA Code / Code revised-statutes / Title 47 / Section 96
Change of accounting period
Status: in_force

If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.
La. Rev. Stat. § 47:1684 — LA Code / Code revised-statutes / Title 47 / Section 1684
Issuance of special invoices; coloring of gasoline
Status: in_force

Every dealer selling gasoline to be used for refundable purposes shall issue the special invoices required by R.S. 47:1682 and shall at the time gasoline is sold and prior to delivering the invoice to the purchaser dissolve in the gasoline, except aviation gasoline sold for operating or propelling aircraft, a quantity of dye sufficient to color the gasoline to meet such requirements as may be prescribed by the collector of revenue.

Acts 1950, No. 371, §4. Amended by Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:1951.3 — LA Code / Code revised-statutes / Title 47 / Section 1951.3
Property stored in transit while moving in interstate commerce
Status: in_force

For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.

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

Added by Acts 1960, No. 162, §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 2019, No. 432, §1, see note.

NOTE: This Section was amended by Acts 2019, No. 432, to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
La. Rev. Stat. § 47:2052 — LA Code / Code revised-statutes / Title 47 / Section 2052
Oath and execution of bond
Status: in_force

A. Every tax collector shall, before entering upon the duties of his office, take and subscribe to the oath of office prescribed by the constitution and laws of the state, and file the same with the legislative auditor.

B. The tax collector of the several parishes, the parishes of Orleans and East Baton Rouge excepted, shall, before commencing the discharge of their duties give bond for their term of office as provided in R.S. 13:5550 and 13:5551 in a sum which shall be one thousand dollars over the full amount of the state and parish taxes levied according to the last filed assessment roll of the parish; provided that in no parish shall the bond exceed twenty thousand dollars. The bond of the tax collector shall be conditioned on: the diligent collection of all taxes listed and assessed in his parish; an oath before a clerk of court or notary public as to all delinquent taxes that he has not been able to collect such taxes; the punctual sale of property to pay all delinquent taxes; the faithful and prompt payment into the state treasury of all taxes collected by him, less his lawful commission; and the performance of such other duties as may be prescribed by law.

C. The fidelity and faithful performance bond or bonds to be furnished by the tax collector for the city of Baton Rouge and the parish of East Baton Rouge shall be in the amount of three hundred thousand dollars, and shall cover the sheriff and all deputies and employees handling tax funds. The reasonable and necessary premiums to be paid for the bond or bonds provided herein for the tax collector of the city of Baton Rouge and the parish of East Baton Rouge shall be paid on a pro rata basis by the political subdivisions for which the sheriff serves as ex officio tax collector and the proceeds of any forfeiture of the bond or bonds shall be paid in the same ratio and on the same basis.

D. The bond to be executed by the state tax collector in the city of New Orleans shall be one hundred thousand dollars, subject to being increased as provided in Subsection B hereof. The reasonable and necessary premiums to be paid for the bond provided herein for the tax collector of New Orleans shall be payable out of the salary and expense fund provided for the office of state tax collector for the city of New Orleans.

E. The bond to be executed by the state tax collector for the city of New Orleans shall be approved by the governor. The bond or bonds for the state tax collector for the city of New Orleans, and the parish of East Baton Rouge and the city of Baton Rouge shall be recorded in the mortgage office or records of the parish of Orleans and East Baton Rouge respectively, and in all other parishes in which the principal owns real estate, and shall operate as a legal mortgage upon all real estate of the principal therein; and shall be conditioned that the principal shall: carefully, impartially and diligently collect all taxes assessed therein; punctually sell property to pay all delinquent taxes, faithfully and promptly pay into the state treasury all taxes collected by him, and do and perform such other duties as are or may be prescribed by law.

Amended by Acts 1972, No. 298, §2; Acts 1974, No. 406, §2; 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. § 47:8023 — LA Code / Code revised-statutes / Title 47 / Section 8023
Title of purchase
Status: in_force

Any instrument executed by a corporation, purporting to convey any right, title or interest in any property under this Chapter shall be conclusively presumed to have been executed in compliance with the provisions of this Chapter insofar as title or other interest of any bona fide purchasers, lessees or transferees of the property is concerned.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:463.227 — LA Code / Code revised-statutes / Title 47 / Section 463.227
Special prestige license plate; "Utility Line Worker"
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 "Utility Line Worker" plate, provided there is 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 a designee from Entergy, Cleco, Southwestern Electric Power Company, the Association of Electric Cooperatives, the Louisiana Electric Power Authority, AT&T, and the Louisiana Internet Association to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Utility Line Worker".

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 the Louisiana Community and Technical College System Certified Line Worker programs to assist students in purchasing required climbing tools.

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

Acts 2023, No. 173, §1.
La. Rev. Stat. § 47:332.17 — LA Code / Code revised-statutes / Title 47 / Section 332.17
Disposition of certain collections in Pointe Coupee 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 Pointe Coupee Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the Pointe Coupee Parish Visitor Enterprise Fund. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.28.

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:643.1 — LA Code / Code revised-statutes / Title 47 / Section 643.1
Restriction on taxation of timber
Status: in_force

The severance tax shall be the only tax on standing timber, and no further tax shall be levied or imposed upon timber, or the right to cut and remove or use standing timber, regardless of the ownership of such timber or its classification as a separate immovable under the provisions of Civil Code Art. 464.

Acts 1998, No. 25, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:338.184 — LA Code / Code revised-statutes / Title 47 / Section 338.184
Calcasieu Parish Police Jury; authority to levy additional sales and use tax
Status: in_force

A. The Calcasieu Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half cent within the parish of Calcasieu. Such tax shall be imposed for a period not to exceed one year. The proceeds from the levy of said tax shall be used only for the expansion of the Calcasieu Parish Correctional Center.

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

C. The sales and use tax so levied shall be imposed by ordinance of the Calcasieu Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Calcasieu Parish 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 election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.

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

E. The proceeds of the tax shall be deposited in the general fund of Calcasieu Parish.

Acts 1992, No. 119, §1; Redesignated from R.S. 33:2738.76 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1607 — LA Code / Code revised-statutes / Title 47 / Section 1607
Interest on erroneous refunds
Status: in_force

The secretary shall remove interest which has accrued on an erroneous refund which has accrued up to the date the taxpayer is requested to repay a refund issued in error if the taxpayer did not cause the erroneous refund in any way and the refund does not exceed fifty thousand dollars. The secretary may remove or reduce interest on all other erroneous refunds or on refunds issued in error due to a ministerial act of the department, based on the facts and circumstances of each case. If the interest that was reduced or removed was reported as a deduction on the tax return of the taxpayer, the taxpayer must report the reduction or removal of interest as income on his tax return for the year the interest was reduced or removed.

Acts 2003, No. 36, §1, eff. May 23, 2003.
La. Rev. Stat. § 47:337.14 — LA Code / Code revised-statutes / Title 47 / Section 337.14
Central collection commission
Status: in_force

A. In accordance with the provisions of Article VII, Section 3 of the Constitution of Louisiana, the sales and use taxes levied by taxing authorities within a parish shall be collected by a central collection commission in those parishes where a single collector of sales and use taxes has not been established by July 1, 1992.

B.(1) The parish central collection commission shall consist of one representative from each political subdivision within the parish which levies a sales and use tax.

(2) Except when authorized by the unanimous agreement of all taxing authorities within the parish levying a sales and use tax, only those taxing authorities levying a sales and use tax shall be authorized to participate on any commission established for the collection of such taxes.

(3) The expenses of the central collection commission shall be paid monthly by the taxing authorities levying a sales and use tax on a proportional basis; however, the cost of collection shall in no case exceed one and one-half percent of the tax collected for each political subdivision, unless otherwise authorized by the unanimous agreement of all taxing authorities within the parish levying a sales and use tax.

(4) The sales and use taxes collected by the central collection commission shall be remitted to the taxing authorities levying a sales and use tax no later than ten days after receipt of the taxes by the central collection commission.

(5) The central collection commission shall be a body corporate and have the power to sue and be sued. Any decision of the commission shall be made by a majority vote of the members of the commission.

(6) The provisions of this Section shall not apply in those parishes which have a single collector or a centralized collection arrangement for the collection of sales and use taxes levied by all taxing authorities within the parish as of July 1, 1992.

C.(1) Notwithstanding any other provision of this Section to the contrary, the central collection commission of the parish of Sabine shall be composed of nine members selected as follows:

(a) Each municipality in the parish which levies a sales tax shall select a representative.

(b) The parish school board shall select two representatives.

(c) The parish police jury shall select two representatives.

(d) One at-large member shall be selected to the commission jointly by the police jury and the school board.

(2) The expenses of the central collection commission of the parish of Sabine shall be paid monthly by the taxing authorities levying a sales and use tax on a proportional basis. The cost of collection shall be determined and authorized by an agreement approved by a majority vote of the central collection commission.

D. Notwithstanding any other provision of this Section to the contrary, the decisions of the central collection commission of the parish of Washington shall be determined by majority vote of the commission; however, each taxing authority levying a sales and use tax within the parish shall have a vote weighted by the proportion that its sales and use tax collections bear to the total sales and use tax collections by all taxing authorities in the entire parish for the year preceding July 1, 1992.

E.(1) Notwithstanding any other provision of this Section to the contrary, the central collection commission of the parish of St. Landry shall be composed of nine members selected as follows:

(a) The parish school board shall select one representative.

(b) The solid waste commission shall select one representative.

(c) The city of Opelousas shall select one representative.

(d) The city of Eunice shall select one representative.

(e) Two at-large members shall be selected to the commission by the St. Landry Parish Municipal Association.

(f) The parish governing authority shall select one representative.

(g) The parish sheriff shall select one representative.

(h) The St. Landry Economic and Industrial Development District shall select one representative.

(2) The central collection commission of the parish of St. Landry shall be representative of the parish's population by race and gender to ensure diversity.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 134, §1.
La. Rev. Stat. § 47:463.187 — LA Code / Code revised-statutes / Title 47 / Section 463.187
Special prestige license plates; "300th Anniversary of the City of New Orleans"
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 "300th Anniversary of the City of New Orleans" plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The color and design of the license plate shall be selected by the mayor of the city of New Orleans, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "300th Anniversary of the City of New Orleans".

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 fifteen 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 collected by the department shall be forwarded to the 2018 NOLA Foundation or its successor organization. The monies received from the royalty fees shall be used for public purposes, including the planning and development of a series of cultural events and activities surrounding the 300th anniversary of the city of New Orleans.

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

Acts 2015, No. 226, §1.
La. Rev. Stat. § 47:1858 — LA Code / Code revised-statutes / Title 47 / Section 1858
General provisions
Status: in_force

The Louisiana Tax Commission is entitled to exercise all power and authority necessary and incidental to the performance of any duty under this Subtitle, including without limitation those powers of the Louisiana Tax Commission set forth in Title 47, Section 1989 of the Louisiana Revised Statutes of 1950.

Added by Acts 1976, No. 703, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:338.182 — LA Code / Code revised-statutes / Title 47 / Section 338.182
Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
Status: in_force

A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not to exceed a total of four percent within the parish of Richland.

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

C. The sales and use tax so levied shall be imposed by resolution of the Richland Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Richland Parish 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 the resolution.

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

E. The proceeds of such tax shall be deposited in the general fund of the parish of Richland.

Acts 1988, No. 802, §1; Redesignated from R.S. 33:2738.74 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:6019 — LA Code / Code revised-statutes / Title 47 / Section 6019
Tax credit; rehabilitation of historic structures
Status: in_force

A.(1)(a)(i) There shall be a credit against income tax for the amount of eligible costs and expenses incurred during the rehabilitation of a historic structure located in a downtown development district, located in a cultural district, or contributing to the National Register of Historic Places. The amount of the credit shall equal twenty-five percent of the eligible costs and expenses of the rehabilitation incurred prior to January 1, 2018, regardless of the year in which the property is placed in service. The amount of the credit shall equal twenty percent of the eligible costs and expenses of the rehabilitation incurred on or after January 1, 2018, and before January 1, 2023, regardless of the year in which the property is placed in service. The amount of the credit shall equal twenty-five percent of the eligible costs and expenses of the rehabilitation incurred on or after January 1, 2023, and before January 1, 2029, regardless of the year in which the property is placed in service. No credit is authorized pursuant to this Section for expenses incurred on or after January 1, 2029.

(ii) For the rehabilitation of a historic structure that meets the requirements of Item (i) of this Subparagraph and is located in a rural area, the amount of the credit shall equal thirty-five percent of the eligible costs and expenses of the rehabilitation incurred on or after January 1, 2023, and before January 1, 2029.

(b) The tax credit for qualified rehabilitation expenditures is earned only in the year in which the property attributable to the expenditures is placed in service. The amount of the tax credit shall be determined according to the values provided for in Subparagraph (a) of this Subsection.

(c) No taxpayer, or any entity affiliated with such taxpayer, shall claim more than five million dollars of credit annually for any number of structures rehabilitated with a particular downtown development or cultural district.

(d) The tax credit shall not be allowed for the rehabilitation costs and expenses that are paid for with state or federal funds, unless the state or federal funds are reported as taxable income or are structured as repayable loans.

(e)(i) For State of Louisiana Commercial Rehabilitation Tax Credit Part 2 applications received by the Department of Culture, Recreation and Tourism on or after January 1, 2021, but prior to January 1, 2025, the maximum aggregate total of tax credits that may be reserved by all taxpayers pursuant to the provisions of this Section shall not exceed one hundred twenty-five million dollars annually and if the amount of tax credit reservations issued in a calendar year is less than one hundred twenty-five million dollars, the excess reservation amount shall be available for issuance in any subsequent calendar year.

(ii) For State of Louisiana Commercial Rehabilitation Tax Credit Part 2 applications received by the Department of Culture, Recreation and Tourism on or after January 1, 2025, the maximum aggregate total of tax credits that may be reserved by all taxpayers pursuant to the provisions of this Section shall not exceed eighty-five million dollars annually.

(iii) The Department of Culture, Recreation and Tourism shall establish by rule the method of reserving available tax credits including but not limited to a first-come, first-served system or any other method that the Department of Culture, Recreation and Tourism determines to be beneficial to the program. Rules promulgated pursuant to the provisions of this Subparagraph shall be subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. The Department of Revenue and the Department of Culture, Recreation and Tourism shall make reasonable efforts to post a listing of estimated credit amounts remaining under the annual cap on their websites.

(2)(a) In order to qualify for the credit, the historic structure located in the downtown development or cultural district shall also be listed on the National Register of Historic Places or be certified by the state historic preservation office as contributing to the historical significance of the district.

(b) Eligible structures must be nonresidential real property or residential rental property.

(c) A single fee shall be charged per application by the state historic preservation office and the Department of Revenue, the amount of which shall be determined in rules and regulations promulgated by the Department of Culture, Recreation and Tourism, in consultation with the Department of Revenue, in accordance with the Administrative Procedure Act, subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. The rules and regulations promulgated in accordance with the provisions of this Section shall provide for an equitable distribution of the application fee between the state historic preservation office and the Department of Revenue.

(3)(a) The credit shall be allowed against the income tax for the taxable period in which the credit is earned. If the tax credit allowed pursuant to this Section exceeds the amount of taxes due, any unused credit may be carried forward as a credit against subsequent tax liability for a period not to exceed five years. This credit may be used in addition to the twenty percent federal tax credit for such purposes.

(b)(i)(aa) Persons who are awarded tax credits may elect to sell their unused tax credits to one or more individuals or entities. The tax credits may be transferred or sold by a taxpayer or any subsequent transferee an unlimited number of times.

(bb) The transfer of the credit does not extend the carry forward period of the credit.

(cc) Transferors and transferees shall submit to the Department of Revenue in writing a notification of any transfer or sale of tax credits within ten business days after the transfer or sale of such tax credits. The notification shall be accompanied by a tax credit transfer processing fee, the amount of which shall be determined in rules and regulations promulgated by the Department of Revenue, in accordance with the Administrative Procedure Act, subject to oversight by the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. A "transfer", for purposes of the fee requirement, means an assignment, disposition, transfer, or allocation of tax credits. The notification shall include the transferor's tax credit balance prior to transfer, the credit identification number assigned by the state historic preservation office, the remaining balance after transfer, all federal and Louisiana tax identification numbers for both transferor and transferee, the date of transfer, the amount transferred, and any other information required by the Department of Revenue. Failure to comply with this notification provision will result in the disallowance of the tax credit until the parties are in full compliance.

(ii)(aa) All entities taxed as corporations for Louisiana income tax purposes shall claim any credit allowed under this Section on their corporation income tax return.

(bb) Individuals shall claim any credit allowed under this Section on their individual income tax return.

(cc) Estates or trusts shall claim any credit allowed under this Section on their fiduciary income tax returns.

(dd) Entities not taxed as corporations shall claim any credit allowed under this Section on the returns of the partners or members as follows:

(I) Corporate partners or members shall claim their share of the credit on their corporation income tax returns.

(II) Individual partners or members shall claim their share of the credit on their individual income tax returns.

(III) Partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.

B.(1) For purposes of this Section, the following words and phrases shall have the meanings ascribed to them in this Paragraph:

(a) "Contributing to the National Register of Historic Places" means listed or deemed as a contributing element within a National Register Historic District as determined by the National Park Service.

(b) "Cultural district" shall mean a district designated by a local governing authority in accordance with law for the purpose of revitalizing a community by creating a hub of cultural activity, including affordable artist housing and workspace. The Department of Culture, Recreation and Tourism shall develop standard criteria for cultural districts. Such criteria shall include that the district must be geographically contiguous and distinguished by cultural resources that play a vital role in the life and cultural development of a community. The district shall focus on a cultural compound, a major art institution, art and entertainment businesses, an area with arts and cultural activities or cultural or artisan production and be engaged in the promotion, preservation, and educational aspects of the arts and culture of the locale and contribute to the public through interpretive and educational uses. The Department of Culture, Recreation and Tourism may determine whether or not a district complies with this definition.

(c) "Downtown development district" shall mean a downtown development district or central business development district created by law, pursuant to law, or by ordinance adopted prior to January 1, 2002, in a home rule charter municipality.

(d) "Eligible costs and expenses" shall mean qualified rehabilitation expenditures as defined in Section 47c(2)(A) of the Internal Revenue Code of 1986, as amended, except that "substantially rehabilitated" shall mean that the qualified rehabilitation expenditures must exceed ten thousand dollars.

(e) "Rural area" means any of the following:

(i) A parish of this state with a population of less than one hundred thousand according to the most recent federal decennial census.

(ii) A municipality of this state with a population of less than thirty-five thousand according to the most recent federal decennial census.

(iii) An unincorporated area of a parish of this state, which parish has a population of one hundred thousand or more according to the most recent federal decennial census.

(2) Federal law terms. Except as otherwise provided or clearly appearing from the context, any term used in this Section shall have the same meaning as when used in a comparable context in federal law.

C. The provisions of this Section shall be effective for taxable years ending prior to January 1, 2029.

Acts 2002, No. 60, §1, eff. July 1, 2002, for all taxable years ending prior to Jan. 1, 2005; Acts 2005, No. 439, §1, eff. July 11, 2005; Acts 2007, No. 298, §1; Acts 2009, No. 444, §1, eff. July 8, 2009; Acts 2011, No. 409, §1, eff. July 6, 2011; Acts 2013, No. 263, §1, eff. June 13, 2013; Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2014, No. 825, §1, eff. July 1, 2014; Acts 2015, No. 108, §1, eff. June 19, 2015; Acts 2017, No. 403, §2, eff. June 26, 2017; Acts 2020 1 st Ex. Sess., No. 25, §1, eff. July 1, 2020; Acts 2023, No. 426, §1; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.

NOTE: Acts 2002, No. 60, §3, provides that the Act is effective for all taxable periods ending prior to Jan. 1, 2005. Acts 2004, 1 st Ex. Sess., No. 12, §1, extends this applicability to all taxable years ending before Jan. 1, 2008.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:818.39 — LA Code / Code revised-statutes / Title 47 / Section 818.39
License application procedure
Status: in_force

A. To obtain a license under this Subpart an applicant shall file an application with the secretary on forms provided and shall furnish a bond as designated in R.S. 47:818.40 in the amount applicable to the license. The application shall include:

(1) The legal name and name under which the applicant transacts or intends to transact business.

(2) The mailing and physical address of the applicant's principal office, residence, or place of business in this state, or other location of the applicant.

(3) The applicant's federal employer identification number or, if an individual, the social security number in the absence of the federal employer identification number.

(4) The applicant's Louisiana revenue account number, if already assigned.

(5) If the applicant is not an individual, the names and social security numbers of the principal officers of an applicant corporation or the members of an applicant partnership or limited liability company, the managers of the facility, and the office, street, and post office box addresses of each.

(6) Any other information required by the secretary.

B. In addition to the information required in Subsection A of this Section:

(1) An applicant for a license as a supplier or permissive supplier shall have a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder that authorizes the applicant to enter into federal tax-free transactions of taxable gasoline or diesel fuel in the bulk transfer/terminal system and shall include the registration number of the certificate on the application for a license under this Section.

(2) An applicant for a license as a terminal operator shall have a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder that authorizes the applicant to enter into federal tax-free transactions of taxable gasoline or diesel fuel in the bulk transfer/terminal system and shall include the registration number of the certificate on the application for a license under this Section. In addition, the application for a terminal operator shall include the storage capacity of the facility.

(3) An applicant for a license as an importer or distributor who has a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder shall include the registration number of the certificate on the application for a license under this Section. An applicant shall list on the application each state from which the applicant intends to import gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for gasoline or diesel fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to import gasoline or diesel fuel from a state not listed on its application for an importer's license shall provide the secretary written notice of the action before importing gasoline or diesel fuel from that state. The notice shall include the information that is required on the license application.

(4) An applicant for a license as an exporter shall list on the application each state to which the applicant intends to export gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for gasoline or diesel fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to export gasoline or diesel fuel to a state not listed on its application for an exporter's license shall provide the secretary written notice of the action before exporting gasoline or diesel fuel to that state. The notice shall include the information that is required on the license application. All exporters must hold a license to export by either their own vehicle or by a truck common carrier.

(5) An applicant for a license as a motor fuel transporter shall list on the application each state from which and to which the applicant intends to transport gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to transport gasoline or diesel fuel from or to a state not listed on its application for a motor fuel transporter's license shall provide the secretary written notice of the action before transporting gasoline or diesel fuel from or to that state. The notice shall include the information that is required on the license application.

(6) An applicant for a license as an interstate motor fuel user may either be a registered participant of IFTA or must provide a bond as provided in R.S. 47:818.40. The licensee shall file reports in all states in which he operates in accordance with the requirements of those states. The licensee may receive a tax refund or credit on the amount of tax paid on fuels purchased in this state which exceeds the amount of fuel that would be consumed, based on the total motor vehicle mileage in the state. An interstate motor fuel user may determine his average number of miles of motor vehicle travel per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of his vehicles. If the licensee cannot furnish satisfactory evidence of his average number of miles per gallon of fuel, the secretary shall determine the rate to be applied, which in no event shall exceed an average of five miles per gallon of fuel.

C. Upon approval of the bond required in R.S. 47:818.40, the secretary shall issue to the applicant the appropriate license or licenses. A license is not transferable and remains in effect until surrendered, canceled, or revoked. The license must be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder. A copy of the license must be kept at each place of business or other place of storage from which gasoline or diesel fuel is sold, distributed, or used and in each motor vehicle used by the license holder to transport gasoline or diesel fuel purchased by the license holder for resale, distribution, or use.

D. The secretary shall maintain a record of:

(1) All persons to whom a license has been issued under this Subpart.

(2) All persons holding a current license issued under this Subpart by license category.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:478 — LA Code / Code revised-statutes / Title 47 / Section 478
Trucks to bear name and address of owner or lessee; exceptions
Status: in_force

A.(1) All interstate motor carriers registered with the Interstate Commerce Commission which operate on the highways shall bear the name or trade name of the motor carrier under whose authority the vehicle is being operated. Such a name or trade name shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651.

(2) All other trucks operated on the highways shall bear the name and address or equivalent identification of the owner or lessee. Such a name and address shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651.

B. The requirement provided for in Subsection A of this Section shall apply to only those trucks licensed and registered for four thousand pounds or more and which are used for commercial purposes.

Amended by Acts 1960, No. 421, §1; Acts 1970, No. 301, §2; Acts 1982, No. 408, §1; Acts 1984, No. 734, §1.
La. Rev. Stat. § 47:338.192 — LA Code / Code revised-statutes / Title 47 / Section 338.192
Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
Status: in_force

A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the city of Natchitoches may levy and collect an additional one percent sales and use tax within the municipality under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana nor any other provision of law to the contrary.

(2)(a) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of East Baton Rouge 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 additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.

(b) Notwithstanding any other provision of law to the contrary, the governing authority of any municipality located in the parish of East Baton Rouge may levy and collect an additional one percent sales and use tax within the municipality under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.

(3) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Orleans 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 additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.

B. The sales and use tax so levied shall be imposed by ordinance of the governing authority of such local governmental subdivision and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish or municipality, 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 such parish or municipality, 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.

C. The ordinance imposing any tax hereunder may specify that if the tax is levied by the governing authority of the parish the net avails or proceeds of the tax may be allocated among the governing authority of the parish and municipalities within the parish in accordance with a formula or method of allocation set forth in the question or proposition approved by a majority of the electors of the parish voting thereon at an election held for that purpose.

D.(1) The proceeds of the tax authorized in this Section shall be used only for purposes of providing for additional compensation for law enforcement officers or firefighters employed by the respective governing authority levying the tax or sharing in the proceeds therefrom and may also be expended by such entities for paying for the employer share of any retirement contribution for such employees.

(2) Notwithstanding any other provision of law to the contrary, the proceeds of the tax authorized in Paragraph (A)(1) of this Section shall be dedicated fifty percent to the police department of the city of Natchitoches and fifty percent to the fire department of the city of Natchitoches. The proceeds of the tax dedicated to the police department of the city of Natchitoches shall be dedicated seventy percent to fund salary enhancements for the employees of the department and thirty percent to fund employer retirement contributions for employees of the department. The proceeds of the tax dedicated to the fire department of the city of Natchitoches shall be dedicated forty percent to fund salary enhancements for the employees of the department, forty percent to fund additional employees and retirement contributions for employees of the department, and twenty percent to fund capital improvements and equipment.

E. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the respective 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 2003, No. 960, §1, eff. July 1, 2003; Acts 2004, No. 9, 1 st Ex. Sess., §1, eff. March 25, 2004; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2738.84 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:463.111 — LA Code / Code revised-statutes / Title 47 / Section 463.111
Special prestige license plates; commissioned police officer
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall design and establish a special prestige license plate for active commissioned police officers, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.

B. Each person who applies for the issuance or renewal of the prestige license plate shall present the following to the secretary in order to qualify for the plate:

(1) A statement on letterhead from the chief official of the employing law enforcement agency stating that the applicant has an active commission in that law enforcement agency at the time of application and has held such commission for at least two consecutive years.

(2) Proof of Police Officer Standards Training completion.

C. An annual fee of twenty-five dollars shall be collected for each plate and forwarded to the board of directors of the Louisiana Law Enforcement Officers memorial. The department shall also 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.

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

E. Upon resignation or termination of a commissioned police officer who has been issued a special prestige license plate pursuant to this Section, the chief official of the employing law enforcement agency from which the person resigned or was terminated by shall provide the secretary a written statement on his letterhead notifying the secretary of such termination or resignation.

Acts 2003, No. 13, §1; Acts 2016, No. 24, §1.
La. Rev. Stat. § 47:6018 — LA Code / Code revised-statutes / Title 47 / Section 6018
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:9098 — LA Code / Code revised-statutes / Title 47 / Section 9098
Retail establishments; permit; fees
Status: in_force

A. The corporation may issue a retail establishment permit to suitable persons that contract with an operator to host sports wagering mechanisms. A retail establishment shall not host a sports wagering mechanism without a valid permit.

B. For purposes of this Chapter retail establishment shall include:

(1) An establishment that has a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the Louisiana Revised Statutes of 1950, for the sale of alcoholic beverages for on-premises consumption and that is located in a parish that approved a proposition to authorize sports wagering.

(2) An establishment that holds a retail food establishment permit from the office of public health issued pursuant to the provisions of LAC 51:XXIII.101 et seq. and that is located within a parish that approved a proposition to authorize sports wagering but due to local and municipal laws and ordinances is prohibited from holding a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the Louisiana Revised Statutes of 1950 for the sale of alcoholic beverages for on-premises consumption.

C. The initial application fee for a sports wagering retail establishment permit shall be one thousand dollars and shall be nonrefundable. The initial application fee shall be submitted to the corporation at the time of application.

D. The permit fee for a sports wagering retail establishment permit issued pursuant to this Section shall be one hundred dollars. The permit shall be for a term of one year. The permit fee shall be submitted to the corporation on the anniversary date of the issuance of the permit every year. The first permit payment shall be submitted to the corporation at the time of application.

E.(1) The corporation shall provide by rule the minimum requirements of a contract between its sports wagering platform provider and a retail establishment. The rules shall include a requirement that the contract provide that in consideration for the hosting of a sports wagering mechanism, the retail establishment shall be paid the greater of the following each month:

(a) One and one-half percent of the cash accumulated in the sports wagering mechanisms located on the retail establishment's premises.

(b) Ten percent of the net gaming proceeds of all wagers placed by patrons through a sports wagering mechanism located on the premises of the retail establishment and wagers placed through an operator website or mobile application while the patron is located on the premises of the retail establishment.

(2) The monies owed to the retail establishment pursuant to Paragraph (1) of this Subsection shall be remitted to the retail establishment within twenty days of the end of each calendar month for the immediately preceding calendar month.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:346 — LA Code / Code revised-statutes / Title 47 / Section 346
Separate license required for each location, based on primary class of business
Status: in_force

Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house, or boarding house.

Acts 1988, No. 752, §1, eff. Jan. 1, 1989.

{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
La. Rev. Stat. § 47:322.45 — LA Code / Code revised-statutes / Title 47 / Section 322.45
Disposition of certain collections in Concordia 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 Concordia 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 Concordia Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.53.

Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1906.1 — LA Code / Code revised-statutes / Title 47 / Section 1906.1
Terrebonne Parish; salary and expense fund; advancement
Status: in_force

The governing authority and the school board of Terrebonne Parish shall advance annually not later than January 31 to the Terrebonne Parish assessor's salary and expense fund such funds as may be necessary in proportion to the amount of taxes levied by each for all purposes, as shown by the last completed and filed tax roll, inclusive of all special taxes levied by road and school districts, which advances so made shall be reimbursed without interest to the governing authority and parish school board by the assessor's salary and expense fund when the compensation provided for is paid to the assessor by the parish sheriff and ex officio tax collector and the exempted municipalities.

Added by Acts 1977, No. 586, §1.
La. Rev. Stat. § 47:519.2 — LA Code / Code revised-statutes / Title 47 / Section 519.2
Temporary license plates; lending institutions; auto title companies
Status: in_force

A. Subject to the provisions of this Section, the commissioner may sell temporary license plates to lending institutions which are chartered by the office of financial institutions or by an agency of the federal government and to auto title companies which are defined in R.S. 32:702(12).

B. The purpose of this Section is to provide lending institutions and auto title companies an opportunity to obtain temporary license plates to be issued to a person who purchases a vehicle for which the lending institution has provided financing and with regard to which the financial institution or auto title company handles the applications for a title and for registration.

C. Lending institutions and auto title companies may purchase and issue temporary license plates for the purpose stated in Subsection B of this Section. All other uses of the temporary plates authorized under this Section are prohibited.

D. Temporary license plates may be issued under this Section for any vehicle for which the commissioner issues permanent license plates.

E. The fee for each temporary license plate is four dollars.

F. The commissioner shall design the temporary plates and shall design and furnish all forms required under this Section.

G. Temporary license plates shall expire on the date the permanent license plate is received, or on the ninetieth day after the temporary license plate is issued, even if the permanent license plate has not been received, whichever is sooner.

H. Each person to whom a temporary license plate has been issued shall destroy the temporary license plate on the day the temporary license plate expires.

I. The commissioner shall adopt rules to implement the provisions of this Section. The rules shall include, but shall not be limited to:

(1) Rules establishing requirements for being eligible to participate in the program.

(2) Rules establishing grounds and procedures for suspending or revoking eligibility to participate in the program and for reclaiming temporary license plates.

(3) Rules establishing requirements for information which the lending institutions shall transmit to the commissioner with regard to each temporary license which the lending institution purchases and issues.

(4) Rules establishing procedures for issuing temporary license plates.

(5) Rules establishing requirements for keeping records concerning temporary license plates, including the information in the records and access to the records.

J. The provisions of this Section shall not apply to temporary license plates issued for commercial motor vehicles for which the taxes are apportioned.

Acts 1990, No. 125, §1; Acts 1992, No. 626, §1; Acts 1993, No. 33, §1, eff. May 18, 1993.
La. Rev. Stat. § 47:338.185 — LA Code / Code revised-statutes / Title 47 / Section 338.185
Caldwell Parish Police Jury; authority to levy additional sales and use tax
Status: in_force

A. The Caldwell Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Caldwell.

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

C. The sales and use tax so levied shall be imposed by ordinance of the Caldwell Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Caldwell Parish 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 election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.

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

E. The proceeds of the tax shall be deposited in the general fund of Caldwell Parish.

Acts 1992, No. 127, §1; Redesignated from R.S. 33:2738.77 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1547 — LA Code / Code revised-statutes / Title 47 / Section 1547
Procedure to compel witnesses to attend and to testify at hearing
Status: in_force

If a person subpoenaed to attend any hearing under this Sub-title refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts or documents, pertinent to the matter of inquiry, when subpoenaed so to do by the collector, or any of his authorized assistants, the collector or such assistant, in term time or vacation, may apply to any district court, upon proof by affidavit of such refusal, to make an order returnable in not less than two nor more than ten days, directing such person to show cause before the court why he should not obey the demand of the subpoena. Upon the return of such order, the court before whom the matter comes shall examine the person under oath, and the person shall be given an opportunity to be heard, and if the court determines that he has refused, without legal excuse, to obey the command of the subpoena, or to be examined, or to answer any question, or to produce any books, papers, vouchers, records, accounts, or documents, pertinent to the matter of inquiry, which he was by subpoena commanded to answer or produce, the court may order such person to comply forthwith with such subpoena or order, or to submit to such examination or to answer any such question, and any failure to obey such order of the court may be punished by the court as a contempt of the court.
La. Rev. Stat. § 47:1572 — LA Code / Code revised-statutes / Title 47 / Section 1572
Surrender of property subject to distraint
Status: in_force

Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants, making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.

Amended by Acts 1972, No. 597, §1.
La. Rev. Stat. § 47:322.10 — LA Code / Code revised-statutes / Title 47 / Section 322.10
Disposition of certain collections in Sabine 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 Sabine 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 Sabine Parish Tourism Improvement Fund as provided in and subject to the provisions of R.S. 47:302.37.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1432 — LA Code / Code revised-statutes / Title 47 / Section 1432
Notice; hearing; decision
Status: in_force

A. The taxpayer, the collector, and other parties to proceedings pursuant to this Chapter shall be afforded notice and opportunity to be heard in each proceeding for the redetermination of an assessment, the consideration of a payment under protest petition, the determination of an overpayment, or the consideration of any other matter to be tried, heard, or considered pursuant to the provisions of this Chapter. A decision or judgment in these matters shall be made as quickly as practicable.

B. An action filed pursuant to this Part shall be deemed in any court of Louisiana to be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article 531.

C. Except upon the joint motion of all parties, the board shall not consolidate a case against a local collector with a case against a state collector or with a case against one or more other local collectors; however, nothing in this Part shall prevent the board, upon the joint motion of all parties and when in the interest of justice and efficiency, from ordering a consolidated hearing for the adjudication of pending cases, provided that each party's own counsel or qualified representative and witnesses may appear and present its case, and provided that the board shall render a separate judgment for any case brought against a local collector, even when such case is considered in a joint hearing together with another case or cases.

D. Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.
La. Rev. Stat. § 47:338.144 — LA Code / Code revised-statutes / Title 47 / Section 338.144
Certain parish school boards; authorization to levy additional sales tax
Status: in_force

Any parish school board (hereinafter sometimes called the "board") which is not on July 27, 1966 authorized by law to levy a sales and use tax in excess of one-half of one per cent and not on July 27, 1966 receiving any portion of a one per cent parish sales and use tax is hereby authorized to levy and collect an additional sales and use tax of one-half of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of providing additional funds to defray the costs of operating and maintaining the public schools in such parish (including the payment of salaries of all personnel employed by the board) and/or for the purpose of paying for capital improvements, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, as hereinafter set forth.

Acts 1966, No. 264, §1; Redesignated from R.S. 33:2738.21 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:302.38 — LA Code / Code revised-statutes / Title 47 / Section 302.38
Disposition of certain collections in Jefferson Davis Parish
Status: in_force

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

B. The monies in the Jefferson Davis Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available for use by the Jefferson Davis Parish Tourist Commission for the purpose of promoting and enhancing tourism activities, and for all other activities consistent with the authorized mission of such commission. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.178 — LA Code / Code revised-statutes / Title 47 / Section 463.178
Special prestige license plates; Delta Waterfowl Foundation
Status: in_force

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

B. The secretary shall work in conjunction with the Delta Waterfowl Foundation to select the color and design of the plate 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 for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the Delta Waterfowl Foundation. The monies received from the royalty fees shall be used solely to support the activities of the Delta Waterfowl Foundation.

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

Acts 2014, No. 468, §1.
La. Rev. Stat. § 47:299.16 — LA Code / Code revised-statutes / Title 47 / Section 299.16
Delay for appeal
Status: in_force

A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to the claiming agency.

B. If an appeal is not made within sixty days from the date of mailing of the official's decision, the amount of offset shall be removed from the escrow account, released to the claiming agency, and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.

C. The provisions of this Section shall not apply to an appeal from a decision under the Louisiana Employment Security Law, which instead shall be in accordance with the procedure and delays as provided in R.S. 23:1629 et seq.

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. § 47:337.4 — LA Code / Code revised-statutes / Title 47 / Section 337.4
Levy of sales and use taxes
Status: in_force

A. Any political subdivision which is authorized by the constitution and laws of the state of Louisiana to levy and impose a sales and use tax which proposition is approved by a majority of those voting at an election called for the purpose after July 1, 2003, shall impose, levy, administer, and collect such tax by local ordinance in the manner required by this Chapter.

B. The local ordinance shall contain the following:

(1) The rate of such sales and use tax.

(2) The effective date of such tax.

(3) The term of the tax.

(4) The purpose for which the proceeds of the tax shall be used.

(5) Vendor's compensation.

(6) Exclusions and exemptions adopted pursuant to legislation enacted pursuant to Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an exclusion or exemption from state sales and use tax.

(7) Penalty, interest, or attorney fees due on the sales and use tax. The amount of the penalty, interest, and attorney fees shall be limited as provided by law, including relevant jurisprudence, until the statute or jurisprudence is changed.

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

C. Any local ordinance adopted by a political subdivision levying the tax after July 1, 2003, shall incorporate by reference thereto the provisions of the Uniform Local Sales Tax Code. The incorporation of the provisions of the Uniform Local Sales Tax Code or other laws shall apply to such provisions as existed at the time of the adoption of the local ordinance and to such provisions as they may be thereafter amended.

D. Any political subdivision which has levied a local sales and use tax prior to July 1, 2003, shall collect and administer the tax in accordance with the provisions of this Chapter on that date without effect on the proposition imposing the tax and without the necessity of imposing, levying, or enacting the local ordinance again. However, the political subdivisions levying the tax before such date also may incorporate the code into such ordinances by reference.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
La. Rev. Stat. § 47:302.39 — LA Code / Code revised-statutes / Title 47 / Section 302.39
Disposition of certain collections in DeSoto Parish
Status: in_force

A. The avails of the tax imposed by this Chapter and by R.S. 47:321 and 331, from the sale of services as defined in R.S. 47:301.3(1) in DeSoto 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 "DeSoto Parish Visitor Enterprise Fund".

B. The monies in the DeSoto Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature, and then only to the DeSoto Parish Tourism Commission, the DeSoto Parish Chamber of Commerce, and the Logansport Chamber of Commerce. 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. Of the total monies appropriated from the fund in any fiscal year, fifty percent shall be allocated to the DeSoto Parish Tourism Commission, thirty-five percent shall be allocated to the DeSoto Parish Chamber of Commerce, and fifteen percent shall be allocated to the Logansport Chamber of Commerce. Such monies shall be used solely and exclusively for tourism purposes, including the promotion of fairs and festivals in DeSoto Parish, and for economic development purposes in DeSoto Parish.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2006, No. 161, §1, eff. July 1, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:297.3 — LA Code / Code revised-statutes / Title 47 / Section 297.3
Exclusion from income; S Bank shareholder non-taxable income
Status: in_force

A. For taxable periods beginning after December 31, 2002, an S Bank shareholder may exclude from Louisiana tax table income an amount equal to the S Bank shareholder's non-taxable income as defined in Subsection B of this Section.

B. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection, unless the context clearly indicates a different meaning:

(1) "Bank" means a financial institution identified in R.S. 47:287.501(B)(1) or an entity that owns one hundred percent of a financial institution identified in R.S. 47:287.501(B)(1).

(2) "S Bank" means a bank, as defined in this Subsection, that is classified as an S corporation under Subchapter S of the Internal Revenue Code.

(3) "S Bank shares tax" means the ad valorem tax imposed on shares of stock of S Banks in accordance with Part III of Chapter 3 of Subtitle III of this Title.

(4) "S Bank shareholder" means a person who is an eligible shareholder of an S Bank under the provisions of §1361 of the Internal Revenue Code.

(5) "S Bank non-taxable income" means the portion of the income reported by an S Bank on Form 1120S Schedule K-1, or equivalent document, and which is attributable to the net earnings used to compute the S Bank's shares tax as provided in R.S. 47:1967.

C. Notwithstanding any law to the contrary, the amount of the exclusion shall be subject to adjustments to the Federal Form 1120S Schedule K-1, or equivalent document, as a result of amendments or federal audit.

Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2002.
La. Rev. Stat. § 47:503 — LA Code / Code revised-statutes / Title 47 / Section 503
Application for registration
Status: in_force

A.(1) Application for registration of a vehicle required to be registered under the provisions of this Chapter shall be made by the owner thereof, upon the appropriate form approved or furnished by the secretary.

(2) Every application shall be signed by the owner and contain the address of his domicile, or if he is not domiciled in Louisiana, the address of his residence and a brief description of the vehicle to be registered, including the engine number or serial number, or both, as required by the secretary, whether new or used, and, upon the registration of a new vehicle, the date of sale by the manufacturer or dealer to the person first operating such vehicle.

(3) The address required herein shall be the physical location of the applicant's residence or in the instance of business ownership of the vehicle, the physical location of the business or the physical location where the vehicle is primarily used or domiciled, in addition to the mailing address. For purposes of this Section, law enforcement officers, court officers, and members of their immediate families as defined in R.S. 32:409(C) shall be required to disclose their physical residential address to the department only for purposes of calculating taxes which may be due on the motor vehicle at the time of registration; however, such persons shall be given the option of providing their official work address or post office box address instead of a residential address for purposes of the application.

(4) The application shall contain such other information as may be required by the secretary.

B. If the vehicle for which registration is applied is a specially constructed, reconstructed, or a foreign vehicle, such fact shall be stated in the application, and with reference to every foreign vehicle which has been registered outside of this state, the owner shall exhibit to the secretary the certificate of title and registration certificate or other evidence of such former registration as may be in the applicant's possession or control, or such other evidence as will satisfy the secretary that the applicant is the lawful owner or possessor of the vehicle.

C. Renewals of the registration or license tax may be made by mail. In addition to the registration or license tax, there shall be a minimum assessed fee of two dollars to cover the cost of handling the processing of renewals. Additionally, in accordance with the Administrative Procedure Act, there may be additional charges assessed to cover the cost of operation. Any proposed additional charges shall be subject to oversight review by the Joint Legislative Committee on Transportation, Highways, and Public Works.

D, E. Repealed by Acts 1992, No. 984, §18.

F. When an application for registration is rejected for any reason, the application shall be returned to the applicant. The time limit for submitting the application shall be extended for a single period of thirty days from the date the rejected application was received by the applicant. If the applicant reapplies for registration within the thirty-day extension, the applicant shall not be charged penalties or interest for that period of time.

Amended by Acts 1954, No. 27, §2; Acts 1986, No. 971, §1; Acts 1986, No. 344, §1; Acts 1987, No. 337, §1, eff. July 6, 1987; Acts 1989, No. 407, §1; Acts 1991, No. 348, §1; Acts 1992, No. 183, §1; Acts 1992, No. 984, §18; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1995, No. 773, §1; Acts 2006, No. 416, §2.
La. Rev. Stat. § 47:472 — LA Code / Code revised-statutes / Title 47 / Section 472
Lost certificate or number plate
Status: in_force

A. If any number plate or registration certificate issued hereunder is lost, mutilated, or becomes illegible, or is transferred from one person to another, the person who is entitled thereto shall make immediate application for and obtain a duplicate or substitute therefor, upon furnishing affidavit or information of such fact satisfactory to the commissioner and upon payment of ten dollars for duplicate plate or plates and four dollars for each duplicate certificate of registration.

B. All collections made under the provisions of this Section shall be apportioned to funds in the same manner as if they were part of the license tax imposed. However, three dollars of each fee for a duplicate certificate of registration shall be deposited in the state general fund and eight dollars of each fee for a duplicate plate or plates shall be paid into the state treasury on or before the twenty-fifth day of each month following their collection.

C. No fee shall be charged for transactions to issue a duplicate certificate of registration to correct an address due to the renaming of a street or highway in accordance with a parish or municipal ordinance.

Amended by Acts 1970, No. 686, §1; Acts 1977, No. 415, §1, eff. July 1, 1977. Amended by Acts 1983, 1st Ex. Sess., No. 33, §4, eff. Jan. 19, 1983; Acts 1986, No. 1050, §1; Acts 1992, No. 984, §14; Acts 2021, No. 335, §3.
La. Rev. Stat. § 47:531 — LA Code / Code revised-statutes / Title 47 / Section 531
Director of public safety to be vehicle commissioner
Status: in_force

The director of public safety is designated as vehicle commissioner of the state; he shall have all powers and perform such duties as are herein imposed upon the vehicle commissioner.

Amended by Acts 1972, No. 96, §7, eff. Jan. 1, 1973.
La. Rev. Stat. § 47:305.17 — LA Code / Code revised-statutes / Title 47 / Section 305.17
Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
Status: in_force

State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivision, within the state, shall not apply to or be imposed upon the income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this Section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.

Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S.
La. Rev. Stat. § 47:205 — LA Code / Code revised-statutes / Title 47 / Section 205
Determination of basis of partner's interest
Status: in_force

A. General rule. The adjusted basis of a partner's interest in a partnership shall, except as provided in Subsection B of this Section, be the basis of such interest determined under R.S. 47:210 (relating to contributions to a partnership) or R.S. 47:216 (relating to transfers of partnership interests).

(1) increased by the sum of his distributive share for the taxable year and prior taxable years of:

(a) taxable income of the partnership as determined under R.S. 47:203A,

(b) income of the partnership exempt from tax under this Chapter, and

(c) the excess of the deductions for depletion over the basis of the property subject to depletion; and

(2) decreased (but not below zero) by distributions by the partnership as provided in R.S. 47:214 and by the sum of his distributive share for the taxable year and prior taxable years of:

(a) losses of the partnership, and

(b) expenditures of the partnership not deductible in computing its taxable income and not properly chargeable to capital account.

B. Alternative rule. The collector shall prescribe by regulations the circumstances under which the adjusted basis of a partner's interest in a partnership may be determined by reference to his proportionate share of the adjusted basis of partnership property upon a termination of the partnership.

Amended by Acts 1950, No. 445, §1; Acts 1958, No. 441, §1.
La. Rev. Stat. § 47:332.9 — LA Code / Code revised-statutes / Title 47 / Section 332.9
Disposition of certain collections in parish of Lafayette
Status: in_force

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

B.(1) The monies deposited pursuant to this Section in the Lafayette Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and for Fiscal Years 1993-1994 and 1994-1995 shall be allocated one-third to the Acadian Village and two-thirds to Vermilionville. For Fiscal Year 1995-1996, the money deposited in the fund pursuant to this Section shall be allocated and used for the following purposes in the following priority:

(a) Fifty thousand dollars for capital improvements to the Lafayette Children's Museum.

(b) Fifty thousand dollars to Creole, Inc. for the Creole Museum.

(c) Thirty thousand six hundred dollars as Lafayette Parish's pro rata contribution for the Jean Lafitte Scenic Byway District.

(d) An amount to Lafayette Parish sufficient to construct the Milton Visitors Improvement Project up to ten thousand dollars.

(e) The remainder of such money in the fund for Fiscal Year 1995-1996, and the money deposited in the fund pursuant to this Section for all fiscal years thereafter, shall be allocated and used exclusively for planning, development, or capital improvements at the Cajundome site in the city of Lafayette.

(2) 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.

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

Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 757, §1, eff. July 1, 1995; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.7 — LA Code / Code revised-statutes / Title 47 / Section 338.7
Tax authorized; rate; city of Monroe
Status: in_force

Notwithstanding any other provision of law, the governing body of the city of Monroe is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate 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. Such tax shall be levied only after the question of its imposition has submitted to and been approved by a majority vote of the qualified electors of the city at an election called therefor in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the city may be expended.

Added by Acts 1974, No. 589, §1; Redesignated from R.S. 33:2711.6 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.682 — LA Code / Code revised-statutes / Title 47 / Section 287.682
Collection from transferee or fiduciary; procedure
Status: in_force

A. The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax, including interest, additional amounts, and additions to the tax provided by law, imposed upon the taxpayer by this Part, shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of the collection directly from the taxpayer.

B. In the absence of notice to the secretary under R.S. 47:287.683(B), the existence of a fiduciary relationship, notice of liability enforceable under this Section in respect of a tax imposed by this Part, if mailed to the person subject to the liability at his last known address, shall be sufficient for the purpose of this Part, even if such person is deceased or is under legal disability, or in the case of a corporation, has terminated its existence.

C. As used in this Section, the term "transferee" includes donee, heir, legatee, devisee, distributee, shareholder, or former shareholder of a dissolved corporation, successor of a corporation, a party to a reorganization defined in I.R.C. Section 368, and all other classes of distributees, including the transferee of a transferee.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:2065 — LA Code / Code revised-statutes / Title 47 / Section 2065
Outgoing tax collectors; duties
Status: in_force

All outgoing tax collectors, except those in the city of New Orleans, shall hand over to the recorders of their several parishes their lists of all unpaid or delinquent taxes as soon as their successors are qualified or they retire or are removed from office. All outgoing tax collectors for the city of New Orleans shall, without delay, hand over their respective lists of delinquent or unpaid taxes to the auditor, together with all books, papers and documents relating to or belonging to said tax collector's office; the auditor shall deliver them to the newly-appointed tax collectors as soon as they are qualified according to law. In the several parishes of the state, other than the city of New Orleans, the recorders shall deliver to the newly-appointed tax collectors the delinquent or unpaid tax lists which were deposited with them by the outgoing tax collectors, on the certificate of the auditor or police jury, certifying that said collectors have qualified in accordance with the law; such delinquent lists shall be handed over by such outgoing tax collectors within one month from the day when their successors were duly qualified; under a penalty of one thousand dollars in parishes other than Orleans, and of five thousand dollars in the parish of Orleans. This penalty shall be sued for and collected from the tax collectors so offending by the attorney general of the state in the city of New Orleans, and by the district attorneys in the other parishes, upon information from the auditor or the parish governing authorities.

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. § 47:305.4 — LA Code / Code revised-statutes / Title 47 / Section 305.4
Exemptions; raw materials for further processing
Status: in_force

A. Materials for further processing into articles of tangible personal property for sale at retail shall be exempt from sales and use taxes imposed by all taxing authorities when all of the following criteria are met:

(1)(a) The raw materials become a recognizable and identifiable component of the end product.

(b) The raw materials are beneficial to the end product.

(c) The raw materials are material for further processing, and as such, are purchased for the purpose of inclusion into the end product.

(2)(a) If the materials are further processed into a byproduct for sale, the purchases of materials shall not be deemed to be sales for further processing and shall be taxable. For purposes of this Paragraph, the term "byproduct" shall mean any incidental product that is sold for a sales price less than the cost of the materials.

(b) In the event a byproduct is sold at retail in this state for which a sales and use tax has been paid by the seller on the cost of the materials, which materials are used partially or fully in the manufacturing of the byproduct, a credit against the tax paid by the seller shall be allowed in an amount equal to the sales tax collected and remitted by the seller on the taxable retail sale of the byproduct.

B. Natural gas used in the production of iron in the process known as the "direct reduced iron process" is recognized by the legislature to be a material for further processing into an article of tangible personal property for sale at retail.

C. The secretary of the Department of Revenue may promulgate rules and regulations necessary to implement the provisions of this Section.

Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.11.3 — LA Code / Code revised-statutes / Title 47 / Section 337.11.3
Imposition of tax; prohibition
Status: in_force

No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.

Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1624 — LA Code / Code revised-statutes / Title 47 / Section 1624
Interest on refunds
Status: in_force

A.(1)(a) Except as otherwise provided in Subparagraph (2)(a) of this Subsection, and notwithstanding any other provision of law to the contrary, on all refunds or credits, the secretary shall compute and allow as part of the refund or credit interest at the rate established for tax obligations in R.S. 47:1601(A)(2) from ninety days after the later of the due date of the return, the filing date of the return or claim for refund on which the overpayment is claimed, or the date the tax was paid.

(b) An overpayment shall bear no interest if it is credited to the taxpayer's account. No interest on refunds or credits shall be allowed if the secretary proves by clear and convincing evidence that a person has deliberately overpaid a tax in order to derive the benefit of the interest allowed by this Section. Payments of interest authorized by this Section shall be made from funds derived from current collections of the tax to be refunded or credited.

(c) No interest shall accrue on any overpayment that is based on a tax shelter, tax sham, tax evasion scheme, or any transaction which lacks a legitimate business purpose or otherwise fails the economic substance doctrine as determined by a final decision of a court of competent jurisdiction.

(2) Repealed by Acts 2025, No. 498, §7, eff. July 1, 2025.

B. As of the date a person files a petition for relief under the uniform bankruptcy laws of the United States as provided in 11 U.S.C. 101 et seq., no interest shall be allowed to accrue as a part of any overpayment that relates to a pre-petition tax period.

C. The provisions of this Section shall govern the calculation of interest on all refunds or credits resulting from the collection of any tax or administration of any provision by or on behalf of the secretary of the Department of Revenue pursuant to any provision contained in Title 26, Title 47, Title 51, or any other provision contained in the Louisiana Revised Statutes of 1950. However, the provisions of this Section shall not govern for the purposes of calculating any interest on refunds granted pursuant to the International Fuel Tax Agreement.

D. The secretary may offset any overpayments of estimated corporate income tax against the corporation's income tax or franchise tax for the purpose of determining the interest due under the provisions of R.S. 47:1601 and any interest payable pursuant to the provisions of this Section.

E. No refund of franchise tax shall be paid by the secretary until any claim of offset filed by the office of unemployment insurance administration of Louisiana Works against the taxpayer under R.S. 23:1733 has been satisfied.

F. Notwithstanding any provision of this Section, or any other provision of law to the contrary, the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer's failure to provide information or documentation required by statute or regulation.

Acts 1988, No. 46, §1, eff. June 17, 1988; Acts 2004, No. 900, §1, eff. Jan. 1, 2005; Acts 2016, 2nd Ex. Sess., No. 10, §1, eff. July 1, 2016; Acts 2020, No. 348, §1, eff. Jan. 1, 2021; Acts 2025, No. 498, §4, eff. July 4, 2025, §7, eff. July 1, 2025.

NOTE: See Acts 2016, 2nd Ex. Sess., No. 10, §3, regarding applicability.
La. Rev. Stat. § 47:1711 — LA Code / Code revised-statutes / Title 47 / Section 1711
Waiver of homestead exemption
Status: in_force

A. A taxpayer who is entitled to a homestead exemption on property may waive such exemption and pay the ad valorem tax due based on the entire amount of assessed valuation of the property. Once the taxpayer has waived his homestead exemption and paid the ad valorem tax on his property, he may apply for the sales tax credit provided for in R.S. 47:315.4.

B. A waiver of homestead exemption for the purposes of this Section shall be in writing and recorded annually in the mortgage records of the parish where the homestead is situated. The waiver shall be filed not later than July thirtieth of each year and shall be applicable for the calendar year in which filed. If the homestead is owned by more than one person, the signatures of all owners shall be required for the waiver.

C. Any additional funds received under these provisions shall be remitted to the sheriff or property tax collector of the parish in which the property is located, who shall then remit the amount, minus administrative costs, to the single sales tax collector for the parish.

Acts 1999, No. 1266, §1, eff. July 12, 1999.
La. Rev. Stat. § 47:844 — LA Code / Code revised-statutes / Title 47 / Section 844
Dealer permits
Status: in_force

Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or non-tax paid cigarettes, cigars or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale shall first apply for and obtain a permit for each place of business and each vending machine from the office of alcohol and tobacco control in accordance with R.S. 26:901 et seq.

Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §3; Acts 1974, No. 414, 1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1985, No. 487, §1; S.C.R. No. 135, 1985 R.S.; Acts 1986, No. 694, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §3, eff. June 15, 2006.

{{NOTE: SEE ACTS 1985, NO. 487, §2.}}
La. Rev. Stat. § 47:338.222 — LA Code / Code revised-statutes / Title 47 / Section 338.222
City of Crowley; hotel occupancy tax; authorization
Status: in_force

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

(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home, 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 city of Crowley 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 city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

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

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to promote tourism, recreation, and culture; to promote economic development; and to finance the construction, maintenance, and operation of a convention and conference center and related infrastructure, including the acquisition of property therefor.

Acts 2020, No. 270, §1, eff. June 11, 2020.
La. Rev. Stat. § 47:184 — LA Code / Code revised-statutes / Title 47 / Section 184
Different taxable years
Status: in_force

If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required under R.S. 47:182B to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust, whether beginning on, before, or after January 1, 1948, ending within his taxable year.
La. Rev. Stat. § 47:287.71 — LA Code / Code revised-statutes / Title 47 / Section 287.71
Modifications to federal gross income
Status: in_force

A. There shall be added to gross income determined under federal law, unless already included therein, the following items:

(1), (2) Repealed by Acts 2005, No. 401, §2.

(3) Any gain on the sale of assets not recognized due to the provisions of Section 633(d) of the Tax Reform Act of 1986 which provides a transitional rule for certain small corporations.

(4) Any gain not recognized under I.R.C. Section 1033 resulting from the involuntary conversion of property located in Louisiana not replaced with property located in Louisiana.

(5) Inclusions from Subpart F of this Part, where applicable.

B. There shall be subtracted from gross income determined under federal law, unless already excluded therefrom, the following items:

(1) Income which Louisiana is prohibited from taxing by the constitution or laws of the United States.

(2) Funds accrued by a corporation engaged in operating a public transportation system from any federal, state, or municipal governmental entity to subsidize the operation and maintenance of such a transportation system.

(3) Refunds of Louisiana corporation income tax received during the taxable year.

(4) Interest on obligations or securities issued by the state of Louisiana or its political or municipal subdivisions.

(5) Foreign dividend "gross-up". Any amounts required by I.R.C. Section 78 to be included in gross income.

(6)(a) Amounts received as dividend income from banking corporations organized under the laws of Louisiana, from national banking corporations doing business in Louisiana, and from capital stock associations whose stock is subject to ad valorem taxation.

(b) Amounts received as dividend income by any member of a regulated group of entities. For purposes of this Subparagraph, the following terms shall have the meanings ascribed to them:

(i) "Legal entities" shall include, but is not limited to, corporations, limited liability companies, partnerships, or any other form of business organization.

(ii) "Regulated group of entities" shall mean a group comprised of a parent entity and any other legal entities in which the parent entity directly or indirectly owns at least fifty percent of either the vote or the value of the stock, membership interest, partnership interest, or other ownership interest and in which either one of the following applies:

(aa) One or more of the members of the group is regulated by the Louisiana Public Service Commission as a telecommunications service provider and at least one of the members of the group has at any time been party to a contract entered into under the authority of Chapter 1 of Subtitle V of this Title.

(bb) One or more of the members of the group is regulated by the Louisiana Public Service Commission as an electric utility.

(7) Exclusions from Subpart F of this Part, where applicable.

(8) Income received by a nonresident business for disaster or emergency-related work rendered during a declared state disaster or emergency, as defined in R.S. 47:53.5.

(9) An amount equal to twenty thousand dollars for any taxpayer subject to the corporation income tax levied pursuant to the provisions of R.S. 47:287.11.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 5, §1, eff. May 20, 1987; Acts 2005, No. 401, §2, eff. for all taxable periods beginning after Dec. 31, 2005; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018; Acts 2016, 1 st Ex. Session, No. 1, §1, eff. March 3, 2016; Acts 2017, No. 352, §1, eff. Jan. 1, 2018; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025.

NOTE: SEE ACTS 1987, NO. 5, §2.

NOTE: See Acts 2015, No. 123, §5, regarding applicability.

NOTE: See Acts 2016, 1st Ex. Sess., No. 1, §2, regarding applicability.

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:338.58 — LA Code / Code revised-statutes / Title 47 / Section 338.58
Authorization to levy and collect additional sales and use tax in Livingston Parish
Status: in_force

A. Notwithstanding any other provision of law to the contrary, the governing authority of Livingston 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 Livingston 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 Livingston 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 Livingston Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Livingston 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 1997, No. 2, §1, eff. May 1, 1997; Redesignated from R.S. 33:2721.10 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2332 — LA Code / Code revised-statutes / Title 47 / Section 2332
Date of adoption of guidelines, manuals, rules, and regulations
Status: in_force

All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the constitution of Louisiana shall be approved and adopted on or before December 1, 1976.

Added by Acts 1976, No. 705, §12, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:4315 — LA Code / Code revised-statutes / Title 47 / Section 4315
Requirements for exemption
Status: in_force

A. A contract of exemption from taxation may be entered into by the board under this Chapter only if each of the following requirements are met:

(1) The expansion, restoration, improvement, or development of the structure shall comply with such standards and criteria therefor as the board, on recommendation of Louisiana Economic Development, shall establish. The board shall provide for such review and monitoring of the project by the department or other state or local agencies as are necessary to assure compliance with such standards and criteria. Such standards and criteria shall be uniform with respect to each classification of taxpayer. Separate standards and criteria may be established for the various types of districts subject to the provisions of this Chapter.

(2) In addition to other requirements established by this Chapter and by rules promulgated pursuant thereto, the expansion, restoration, improvement, or development of a certified historic structure shall also be required to meet the National Park Service requirements for restoration projects known as the secretary of the interior's "Standards for Rehabilitating Historic Structures", as interpreted by the Louisiana Department of Culture, Recreation and Tourism, division of historic preservation, and subject to the division's review and approval. As used in this Paragraph, the phrase "certified historic structure" means any building including its structural components, which:

(a) Is listed on the National Register of Historic Places, or

(b) Is located in a registered historic district and is certified by the secretary of the interior as being of historic significance to the district.

(3) The local governing authority shall certify that the property on which the expansion, restoration, improvement, or development is being made is located within an established downtown, historic, or economic development district established by a local governing authority or in accordance with law.

(4) The project shall not have been completed prior to October 15, 1982. The board shall not consider an application for exemption on any project if ad valorem taxes have been paid on the basis of an assessed valuation which reflects the improvements made by the project.

(5) When the expansion, restoration, improvement, or development is to be made to an owner-occupied residence, a contract of exemption shall not be available unless a minimum rehabilitation cost equal to or greater than twenty-five percent of the assessed valuation of the improvements located on the property for the year prior to the commencement of the expansion, restoration, improvement, or development of the owner-occupied residence is incurred by the owner and such expansion, restoration, improvement, or development is completed within a twenty-four month period.

(6) In addition to requirements and rules and regulations established pursuant to this Chapter, the expansion, restoration, improvement, or development of a structure in a federally designated opportunity zone shall also be required to meet the requirements for investments under the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and federal regulations relative to opportunity zones.

B. In addition to the requirements of Subsection A of this Section, each applicant for exemption from taxation must comply with such additional requirements as shall be fixed by rules and regulations promulgated by the board. 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 Chapter and rules promulgated pursuant to this Chapter is satisfied.

Acts 1983, No. 445, §1; Acts 1990, No. 503, §1; Acts 1991, No. 237, §1; Acts 2019, No. 251, §1, eff. June 11, 2019.
La. Rev. Stat. § 47:338.175 — LA Code / Code revised-statutes / Title 47 / Section 338.175
St. Tammany Parish Police Jury; additional sales and use tax
Status: in_force

A. The police jury of St. Tammany Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent.

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

C.(1) The sales and use tax so levied shall be imposed by an ordinance or resolution of the St. Tammany Parish Police Jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of St. Tammany, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing the 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 conducted in accordance with the general election laws of the state of Louisiana and a majority of those voting in the election on the question shall have voted in favor of the imposition of the tax.

(2) If the tax is approved by the electors, the police jury shall have complete authority to levy and to provide for the collection of the tax within the parish, including the municipalities therein, and to provide all procedural details necessary in the imposition, collection, and enforcement thereof.

(3) All costs of conducting the election required by this Section shall be borne by the St. Tammany Police Jury.

D. This tax shall be in addition to all other taxes, including any municipal sales taxes and shall be levied and collected at the same time and in the same manner provided in R.S. 47:301 through 318.

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

Acts 1984, No. 647, §1; Redesignated from R.S. 33:2738.67 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:9015 — LA Code / Code revised-statutes / Title 47 / Section 9015
Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
Status: in_force

A. The corporation shall establish and maintain a personnel program including rules and regulations for its employees. The corporation may procure benefit programs or group insurance plans and shall provide or arrange for a retirement plan. Employees of the corporation shall serve at the pleasure of the president who shall determine their compensation and benefits. The employees shall be subject to suspension, dismissal, reduction in pay, demotion, transfer, or other personnel action at the discretion of the president and shall not be subject to civil service provisions. The compensation of officers at the division head level and above shall be determined by the board.

B. No officer or employee of the corporation or any spouse, sibling, ascendant, or descendant thereof shall have a financial interest in any vendor doing business or proposing to do business with the corporation.

C. No officer or employee of the corporation with decision-making authority shall participate in any decision involving a retailer with whom the officer or employee has a financial interest.

D. No officer or employee of the corporation who leaves the employ of the corporation may represent any vendor, lottery retailer, sports wagering platform provider, sports wagering service provider, sports wagering distributor, or retail establishment before the corporation for a period of two years following termination of employment with the corporation.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1504.1 — LA Code / Code revised-statutes / Title 47 / Section 1504.1
Criminal history information; access to federal tax information
Status: in_force

The Department of Revenue is authorized to perform criminal history records checks of current and prospective employees, contractors, and subcontractors in accordance with the procedures provided in R.S. 15:587.5. Pursuant to this authorization and to implement the requirements of R.S. 15:587.5, the secretary shall promulgate rules and regulations with regard to this matter.

Acts 2017, No. 147, §6, eff. June 12, 2017.
La. Rev. Stat. § 47:859 — LA Code / Code revised-statutes / Title 47 / Section 859
Certain acts declared misdemeanors
Status: in_force

A. Each of the following acts is declared to be a misdemeanor punishable by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment for not longer than six months, or by both such fine and imprisonment at the discretion of the court, provided that in the event of a third conviction under this Section, a jail sentence of not less than six months shall be mandatory:

(1) To sell or offer for sale any of the articles herein taxed without first having procured a permit as a tobacco dealer pursuant to R.S. 26:908, in those cases where necessary; provided, nevertheless, that in the case of purchases of stocks in bulk, the purchaser may operate under the permit of the seller for ten days, pending the application for and the grant of a permit to such buyer, and that in case of the dissolution of a partnership by death, the surviving partner may operate under the permit of the partnership until the time of its expiration, and the heirs, legal representatives of deceased persons, receivers, or trustees in bankruptcy appointed by any competent authority may operate under the permit of the person, firm, corporation, or association of persons so succeeded in possession by such heirs, representatives, receivers, or trustees in bankruptcy.

(2) To sell, except as a registered tobacco dealer engaged in and selling in interstate commerce, any of the articles taxed herein without the stamp herein provided for first being affixed and cancelled as herein provided.

(3) To refuse or fail to keep any records, furnish any report, or furnish any bond required in this Chapter.

(4) To violate any lawful rule or regulation made and published by the collector hereunder.

(5) To use any stamp more than once, or to have in possession tobacco tax stamps that have been used.

(6) To remove, erase, alter or deface the cancellation mark or marks on any stamp, or to have in possession any stamp on which the cancellation mark has been removed, erased, altered or defaced.

(7) To refuse to allow, on demand, the collector or any officer or agent of the said collector to make a full inspection of any place of business where any of the articles herein taxed are sold or in any other wise to hinder or prevent such inspection.

(8) To use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the said collector or any agent of said collector in the enforcement of this Chapter, or to defraud this state of its revenue.

(9) For any dealer to have in possession in any place of business any of the articles herein taxed, unless the same shall have the proper stamps attached where required.

(10) For any retail dealer or his agents or employees to fail to produce on demand of the said collector all invoices of all cigars, cigarettes and smoking tobacco bought by him or received in his place of business within six months prior to said demand unless he can show by satisfactory proof that the nonproduction of said invoices was due to providential or other causes beyond his control.

(11) For any person to make, use, present or exhibit to the collector or any agent of the said collector any invoice of cigars, cigarettes and smoking tobacco which bears an untrue date or falsely states the nature or quantity of the goods therein invoiced.

(12) To receive in this state any shipment of taxable articles when the same are not stamped for the purpose and intention of violating the provisions of this Chapter and to avoid payment of the taxes.

(13) To violate any provision of this Chapter, in cases not specifically declared to be a felony by any other section of this chapter.

B. All agents, employees and others who aid, abet or otherwise participate in any wise in the violation of this Chapter or in any of the offenses hereunder punishable shall be guilty and punishable as principals to the same extent as any wholesale dealer or retail dealer violating the Chapter might be.

Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 2006, No. 108, §2, eff. July 1, 2006.
La. Rev. Stat. § 47:778 — LA Code / Code revised-statutes / Title 47 / Section 778
Records of dealers and transporters; examination by collector
Status: in_force

Each dealer, distributor or importer of gasoline or motor fuel, lubricating oil, or kerosene shall secure, maintain and keep for a period of two years a complete record of gasoline or motor fuel, lubricating oil and kerosene by him received, used, sold or delivered within this state, with invoices, bills of lading and other pertinent records and papers as may be required by the collector for the reasonable administration of this Part and Parts I, II, and III of this Chapter. All such records shall be open for inspection by the collector at all reasonable hours.

The collector is specifically authorized to examine at all reasonable hours the books, records and other documents of all transportation companies, agencies or firms operating in this state, whether these companies, agencies or firms conduct their business by rail, water or otherwise, in order to determine what dealers are importing or otherwise shipping gasoline or motor fuel, lubricating oil and kerosene which are liable for tax under this Chapter.
La. Rev. Stat. § 47:322.6 — LA Code / Code revised-statutes / Title 47 / Section 322.6
Disposition of certain collections in Washington 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 Washington 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 "Washington Parish Economic Development and Tourism Fund".

B. The monies in the Washington Parish Economic Development and Tourism Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development and tourism in Washington 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 2001, No. 986, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:490.3 — LA Code / Code revised-statutes / Title 47 / Section 490.3
Military honor license plates for members of the Louisiana National Guard
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for passenger cars, pickup trucks, vans, motorcycles, recreational vehicles, and motor homes that may be issued to any active member of the Louisiana National Guard or any member who has been honorably discharged from the Louisiana National Guard upon such member's application. The license plate shall bear either the official emblem of the guard or the letters "LANG" followed by such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary.

B. Oversight review of the secretary's rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.

C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle license fee.

D. The adjutant general is authorized to recognize not more than one hundred personal staff members, battalion commanders, directors of various facilities, full colonels and above, and others by designating the issue of military honor license plates numbered "1" through "100". The adjutant general is responsible for furnishing the secretary necessary information to effect issue of the plates. The secretary shall issue replacement plates for those military honor license plates so surrendered. Any current or former member in good standing shall continue to have the option to renew his military honor plates annually.

Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2021, No. 41, §1.
La. Rev. Stat. § 47:463.212 — LA Code / Code revised-statutes / Title 47 / Section 463.212
Special prestige license plate; "United States Military Academy, West Point"
Status: in_force

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

B. The secretary shall work in conjunction with the secretary of the Department of Veterans Affairs to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "United States Military Academy, West Point".

C. The special prestige license plate shall be issued, upon application, to any graduate of the United States Military Academy, West Point who resides in Louisiana in the same manner as any other motor vehicle license plate.

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

E. The annual royalty fee shall be collected by the department and disbursed solely to fund programming at the United States Military Academy, West Point.

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

Acts 2021, No. 323, §1.
La. Rev. Stat. § 47:502 — LA Code / Code revised-statutes / Title 47 / Section 502
Exemption from registration
Status: in_force

Farm tractors, self-propelled farm equipment, rubber-tired farm wagons and carts and drawn rubber-tired farm equipment 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 need not be registered under this chapter. Road rollers and road machinery temporarily moved upon the highways are also exempt from registration.

Amended by Acts 1972, No. 533, §1.
La. Rev. Stat. § 47:2156 — LA Code / Code revised-statutes / Title 47 / Section 2156
Post-tax-lien-auction notice
Status: in_force

A. The tax lien certificate holder shall use reasonable diligence to determine the name and current address of each tax lien auction party whose interest will be terminated by an action brought pursuant to the provisions of R.S. 47:2266.1.

B.(1) At least six months but no more than one year before bringing an action pursuant to R.S. 47:2266.1, the tax lien certificate holder shall send notice to each tax lien auction party discovered pursuant to Subsection A of this Section. If the tax lien auction party is a mortgage holder, notice shall be provided by certified or registered mail or commercial courier, as defined in Code of Civil Procedure Article 1313.

(2) Nothing in this Subsection shall be construed as prohibiting additional notice prior or subsequent to the timeframe specified in Paragraph (1) of this Subsection.

C. The notice required pursuant to Subsection B of this Section shall be sufficient if in the following or a substantially similar form:

"[Date]

[Name Tax Debtor]

RE: Property No. _________

Ward ___ Section No. ____ Assessment No. _________

Subd. ________________________ Lot _________"

THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate for the above property was issued to _____________________ who paid the tax collector ad valorem taxes, other statutory impositions, and costs due and owing for the year(s) ______________.

Research indicates that you may have an ownership interest in, or mortgage, lien, privilege, or other interest in, the property described above. The tax lien certificate holder intends to bring an action to enforce its rights as a certificate holder that may result in the seizure and sale of the property and termination of your interest.

The tax lien certificate was issued to the tax lien certificate holder, who by law is entitled to receive payment of the lien amount on the property. At the expiration of three years from recordation of the tax lien certificate, the tax lien certificate holder may file suit to recognize and enforce the tax lien through the seizure and sale of the property described above. Once suit has been filed, the delinquent obligation will include court costs and attorney fees incurred by the tax lien certificate holder and you will have only thirty days after being served with the citation and petition in the suit in which to pay the debt and extinguish the lien. Thereafter, the tax lien may be extinguished only by voluntary action of the tax lien certificate holder or by order of the court.

The tax lien may be extinguished by delivering the termination price to the tax collector. As of [insert date no more than 15 days prior to the notice], the termination price is [insert termination price before addition of notice costs pursuant to R.S. 47:2156] plus the costs and fees incurred by the tax lien certificate holder related to delivery of notice pursuant to R.S. 47:2156, up to $500. Interest will continue to accrue until the debt is paid in full.

[It is recommended that a schedule of reasonable estimates of termination payments for each of the next six months be included.]

D. The tax lien certificate holder shall be entitled to recover all reasonable and customary costs actually incurred in complying with the requirements of this Section, as established by an affidavit of costs submitted by the tax lien certificate holder to the tax collector attesting to the costs incurred including title research fees, postage, and administrative fees. The costs recoverable pursuant to this Section shall not exceed five hundred dollars.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2018, No. 574, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:287.627 — LA Code / Code revised-statutes / Title 47 / Section 287.627
Identifying number; information
Status: in_force

A. Inclusion of identifying numbers in returns. Any corporation required under the authority of this Part to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such corporation.

B. Requirement of information. For purposes of this Section, the secretary is authorized to require such information as may be necessary to assign an identifying number to any corporation.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:532.2 — LA Code / Code revised-statutes / Title 47 / Section 532.2
Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement
Status: in_force

A. The office of motor vehicles may suspend, revoke, cancel, impose a fine, or impose other restrictions on any contract confected pursuant to R.S. 47:532.1 for the following causes:

(1) Failure to remit taxes and fees collected from applicants for title transfers.

(2) Operating as a public tag agent without a contract for each location, with an expired contract, or without a valid surety bond on file with the office of motor vehicles.

(3) Issuance of more than one temporary registration, T-Marker, to a title applicant, or issuing a T-Marker without first collecting all taxes and fees.

(4) Operating from an unapproved location.

(5) Changing the ownership of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.

(6) Changing the officers or directors of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.

(7) Being a principal or accessory to the alteration of documents relevant to a registration or titling transaction that results in a material injury to the public records or a shortfall in the collection of taxes owed.

(8) The forwarding to the office of motor vehicles by a public tag agent of a document relevant to a registration or titling transaction that results in a material injury to the public records, or a shortfall in the collection of taxes owed when the public tag agent had knowledge of facts causing such injury or shortfall, and failed to disclose same to the office of motor vehicles.

(9) Conviction of, or entry of a plea of guilty or nolo contendere to, any felony or conviction of, or entry of a plea of guilty or nolo contendere to, any criminal charge an element of which is fraud.

(10) Fraud, deceit, or perjury in obtaining any contract perfected pursuant to R.S. 47:532.1.

(11) Failure to maintain at all times during the term of the contract all qualifications required by R.S. 47:532.1 or by rule adopted by the office of motor vehicles.

(12) Any other cause the office of motor vehicles may establish through the adoption of a rule.

B. Any person whose contract has been suspended, canceled, or revoked during the effective term of the contract or who has been assessed a fine pursuant to rules promulgated by the department may request an administrative hearing to review the office of motor vehicles' action. A request for administrative review shall stay the action of the office of motor vehicles.

Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2023, No. 357, §2.
La. Rev. Stat. § 47:338.194 — LA Code / Code revised-statutes / Title 47 / Section 338.194
North Caddo Hospital Service District; sales tax authorization
Status: in_force

A. The governing authority of the North Caddo Hospital Service District, referred to in this Section as the "district", may levy and collect a sales and use tax not to exceed one percent within the boundaries of the district.

B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the district is authorized to levy. The authority granted in this Section shall not limit any prior taxing authority granted to the parish of Caddo or any other political subdivision within the parish by any other provision of law.

C. The sales and use tax shall be imposed by ordinance of the governing authority of the district 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 district, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted by the governing authority of the district only after the question of the imposition of the tax has been submitted to the qualified electors of the district at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.

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

E. The proceeds of the tax authorized pursuant to this Section shall be used for such lawful purposes as are determined by the governing authority of the district.

Acts 2011, No. 204, §1, eff. July 1, 2011; Redesignated from R.S. 33:2738.86 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.48 — LA Code / Code revised-statutes / Title 47 / Section 337.48
Determination and notice of tax due
Status: in_force

A.(1) If a taxpayer fails to make and file any return or report required by the provisions of the local ordinance and this Chapter, the collector shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the collector shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of this Chapter, or to any address that may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.

(2) Notwithstanding any other provision of law to the contrary, a notice issued pursuant to Paragraph (1) of this Subsection to a taxpayer or dealer who fails to make and file any required report or return shall not be appealable to the Board of Tax Appeals for redetermination of the notice of tax due issued pursuant to this Section when the notice is solely for the periods and is in the amount stated on the notice transmitted to such taxpayer or dealer pursuant to Paragraph (1) of this Subsection. Nothing in this Paragraph shall prohibit any taxpayer or dealer from proceeding to file suit pursuant to R.S. 47:337.63 or 337.64, or any other applicable law.

B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the collector shall cause an audit, investigation, or examination, as provided for by R.S. 47:337.35, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the collector shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of this Chapter, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
La. Rev. Stat. § 47:297.10 — LA Code / Code revised-statutes / Title 47 / Section 297.10
Tax deduction; elementary and secondary school tuition
Status: in_force

A. There shall be allowed a deduction from tax table income for the sum of amounts paid during the taxable year by a taxpayer for tuition and fees required for a student's enrollment in a nonpublic elementary or secondary school which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and Section 501(c)(3) of the Internal Revenue Code, or to any public elementary or secondary laboratory school which is operated by a public college or university, if the student is claimed as a dependent on the taxpayer's federal income tax return. The deduction authorized by this Section shall be equal to the actual amount of tuition and fees paid by the taxpayer per child, but no more than six thousand dollars of deduction per child may be allowed to one or more taxpayers if the child is claimed as a dependent on the taxpayer's federal income tax return for either the taxable year or the prior taxable year. The amount of the deduction authorized in this Section shall not exceed the total taxable income of the individual.

B. For purposes of this Section, tuition shall include the following:

(1) The purchase of school uniforms required by schools for general day-to-day use.

(2) The purchase of textbooks, curricula, or other instructional materials required by schools.

(3) The purchase of school supplies required by schools.

C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic elementary or secondary school or to any public elementary or secondary laboratory school operated by a public college or university shall not be eligible for the deduction authorized pursuant to this Section.

Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2011, No. 121, §1, eff. June 24, 2011, applicable to tax years beginning on and after Jan. 1, 2011; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:287.662 — LA Code / Code revised-statutes / Title 47 / Section 287.662
Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
Status: in_force

The secretary may net any overpayment of income tax by a corporation against the corporation's franchise taxes for the purpose of determining the interest due under R.S. 47:1601.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:332.16 — LA Code / Code revised-statutes / Title 47 / Section 332.16
Disposition of certain collections in Ouachita 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 Ouachita Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Ouachita Parish Visitor Enterprise Fund as provided in and subject to R.S. 47:302.7.

Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:322.9 — LA Code / Code revised-statutes / Title 47 / Section 322.9
Disposition of certain collections in East Baton Rouge Parish
Status: in_force

A. Except as provided in R.S. 47:322.42, the avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the parish of East Baton Rouge under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "East Baton Rouge Parish Enhancement Fund".

B. The monies in the "East Baton Rouge Parish Enhancement Fund" shall be subject to an annual appropriation by the legislature. One hundred thousand dollars of the monies in the fund shall be available annually for use exclusively for urban mass transit purposes in East Baton Rouge Parish. The funds allocated herein for urban mass transit shall not be used to displace, replace, or supplant funds previously appropriated or otherwise used for this purpose. One hundred thousand dollars of the monies in the fund shall annually be available for use by Visit Baton Rouge to promote athletic activities, facilities, and sporting events to attract visitors to East Baton Rouge Parish. The remainder of the monies in the fund shall be available annually for use by the Riverside Centroplex Arena and Exhibition Center. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C. For purposes of this Section, "urban mass transit purposes" shall include operation and maintenance expenses related to urban mass transit. "Urban mass transit purposes" shall also include capital expenditures related to urban mass transit. For purposes of this Section, "capital expenditures" shall mean expenditures for acquiring lands, buildings, equipment, and vehicles or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 163, §1, eff. June 8, 2025; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.215 — LA Code / Code revised-statutes / Title 47 / Section 338.215
Town of Duson; hotel occupancy tax; authorization
Status: in_force

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

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

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

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

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

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

Acts 2015, No. 53, §1.
La. Rev. Stat. § 47:350 — LA Code / Code revised-statutes / Title 47 / Section 350
Application for licenses
Status: in_force

A. Every person subject to a license tax levied by this Chapter shall apply to the collector for a license before the same becomes delinquent, as provided in this Chapter. The application shall state all facts necessary to determine the amount of taxes due under this Chapter.

B. If the collector is not satisfied with the facts set forth in the application or for any reason desires to audit the books and records of the taxpayer, the collector or any of his authorized assistants may audit and inspect all records of the taxpayer that would have any bearing upon the amount of taxes due under this Chapter.

C. If an individual is an applicant for a license required by this Chapter, the applications must be signed by him; if a partnership or an association of persons, by a member of the firm; and if a corporation, by the proper officer thereof.

D. Any intentional false statement as to any material facts in the application for a license under this Chapter shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars or imprisoned for not more than six months, or both.

E. No license required by this Chapter shall be issued to any applicant who intends to sell used tires unless the applicant submits, along with his application, the necessary permits from the Department of Environmental Quality verifying that the applicant is authorized to sell used tires within the applicable jurisdiction.

Amended by Acts 1958, No. 268, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2018, No. 511, §1.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:302.46 — LA Code / Code revised-statutes / Title 47 / Section 302.46
Disposition of certain collections in West Feliciana Parish
Status: in_force

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

B. The monies in the St. Francisville Economic Development Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized by the town of St. Francisville exclusively for economic development and tourism-related expenses in West Feliciana Parish, fifty-two percent of which shall be used for that area outside the town of St. Francisville and forty-eight percent of which shall be used for that area within the town of St. Francisville. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:818.61 — LA Code / Code revised-statutes / Title 47 / Section 818.61
Metric conversion
Status: in_force

Motor fuels sold, used, consumed, or otherwise acquired or measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one United States gallon.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:463.6 — LA Code / Code revised-statutes / Title 47 / Section 463.6
Volunteer fire departments and volunteer firemen
Status: in_force

A. The Department of Public Safety and Corrections shall issue to fire trucks and emergency vehicles which are the property of bona fide volunteer fire departments public license plates of the same type and at the same fee as are issued to other governmental agencies.

B.(1) The secretary shall provide for the issuance of special motor vehicle license plates, upon application, to any citizen of Louisiana who is a volunteer fireman with a bona fide volunteer fire department. The license plate shall bear the fireman's cross or the words "Volunteer Fireman", or both, and such numbers as the secretary finds expedient. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).

(2) The secretary shall establish and promulgate such rules and regulations as are necessary for the issuing of such plates. Oversight review of rules and regulations promulgated by the secretary under the provisions of this Section shall be conducted by the House Committee on Transportation, Highways and Public Works and the Senate Committee on Transportation, Highways and Public Works. The special plates so issued shall be surrendered to the secretary upon termination of service as a volunteer fireman.

(3) A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee. The special plates may be transferred to an owner's subsequent vehicle and the fee for such transfer shall be three dollars.

Acts 1976, No. 181, §1. Amended by Acts 1977, No. 196, §1; Acts 1984, No. 53, §1; Acts 1985, No. 514, §1; Acts 1985, No. 824, §1; Acts 1985, No. 837, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:2210 — LA Code / Code revised-statutes / Title 47 / Section 2210
Liability of owner of adjudicated property
Status: in_force

While property remains adjudicated property, the current owner remains liable as owner of the property under applicable law. The political subdivision is not liable solely as owner of the property.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:58 — LA Code / Code revised-statutes / Title 47 / Section 58
Deductions from gross income; bad debts
Status: in_force

In computing net income, deductions shall be allowed for debts which become worthless within the taxable year, or, in the discretion of the collector, for a reasonable addition to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the collector may allow such debt as a deduction in an amount not in excess of the amount charged off within the taxable year.
La. Rev. Stat. § 47:338.199 — LA Code / Code revised-statutes / Title 47 / Section 338.199
Jefferson Davis Parish School Board; authority to levy additional sales and use tax
Status: in_force

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

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

C. The sales and use tax so levied shall be imposed by an ordinance of the Jefferson Davis Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of, and distribution of tangible personal property or digital products, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the Jefferson Davis Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the Louisiana Election Code and the majority of those voting in the election voted in favor of the imposition of the tax.

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

Acts 2025, No. 131, §1, eff. June 8, 2025.
La. Rev. Stat. § 47:9100 — LA Code / Code revised-statutes / Title 47 / Section 9100
Electronic wagering
Status: in_force

A. Electronic wagering may be conducted only to the extent that it is conducted in accordance with this Subtitle and in accordance with the rules promulgated by the corporation.

B. The corporation may accept wagers made electronically using a sports wagering mechanism located on the premises of a permitted retail establishment or through a website or mobile application.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:338.164 — LA Code / Code revised-statutes / Title 47 / Section 338.164
West Ascension Parish Hospital Service District; sales tax levy authorized
Status: in_force

A. The West Ascension Parish Hospital Service District of Ascension Parish, Louisiana, the "district", is hereby authorized to levy and collect a sales and use tax not exceeding one-fourth of one percent within the boundaries of the district which boundaries include all the territory contained within the parish of Ascension, west of the centerline of the Mississippi River.

B. The sales tax so levied shall be imposed by an ordinance and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and storage for use or consumption and on sales of services in the district, all as presently defined in R.S. 47:301 through 317, inclusive, however, the ordinance imposing said tax shall be adopted by the board of commissioners 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 said tax may be limited by the provisions of the proposition submitted at said election.

C. 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 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 imposing the tax.

D. The authority granted hereby is in addition to any other authority granted by other laws and is authorized in compliance with the provisions of Article VI, Section 29(B) of the Louisiana Constitution of 1974. Any sales and use tax authorized under the provisions of this Section may be levied in addition to any other sales and use tax levied by any other political subdivision under the provisions of Article VI, Section 29(A) of the Louisiana Constitution of 1974 whether or not its imposition causes the total sales and use taxes collected within any local governmental subdivision, exclusive of state sales and use taxes, to exceed three percent.

E. This tax shall be imposed and collected uniformly throughout the district.

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

Added by Acts 1980, No. 552, §1, eff. July 23, 1980; Redesignated from R.S. 33:2738.56 pursuant to Acts 2011, No. 248, §4; Acts 2017, No. 330, §1, eff. July 1, 2017.
La. Rev. Stat. § 47:633.6 — LA Code / Code revised-statutes / Title 47 / Section 633.6
Calculation of market value for trees and timber
Status: in_force

A. To determine "market value" of trees, timber, and pulpwood as provided for in R.S. 47:633(1), (2), and (3) and 633.3 the Department of Revenue shall provide monthly to the Department of Agriculture and Forestry all information reported relative to sales of timber as set forth in R.S. 47:635 and R.S. 47:640, including:

(1) Total quantity of and stumpage prices paid for all classifications of timber compiled on all open market transactions.

(a) Those contracts which are three years or longer in length, or which are classified as intracompany sales shall be identified, as such, and shall be excluded for purposes of determining market value.

(2) In those instances where the "stumpage price" cannot be ascertained, the severer or purchaser shall list the name and address of the person from whom the timber was purchased.

(a) The Department of Agriculture and Forestry shall then survey those persons listed, pursuant to Subsection D of this Section, to ascertain:

(i) The quantity and "stumpage price" paid for all classifications of timber; and

(ii) The place or places where purchased or severed.

(3) Place or places where produced or severed.

B. The Department of Agriculture and Forestry shall, applying generally accepted statistical methods, calculate the average prices paid for the various categories of timber in the timber industry for each of the five geographical areas as hereinafter designated and shall publish the same each quarter in its "Quarterly Report of Forest Products". In calculating and reporting such data, the state shall be divided into five geographical areas to be designated by parish as follows:

(1)

Area 1:

Caddo

Union

Lincoln

Bossier

Desoto

Jackson

Webster

Red River

Winn

Claiborne

Caldwell

Bienville

Ouachita

Morehouse

(2)

Area 2:

Richland

Tensas

West Carroll

Madison

Catahoula

East Carroll

Franklin

Concordia

(3)

Area 3:

Sabine

Vernon

Evangeline

Natchitoches

Rapides

Calcasieu

Grant

Jefferson Davis

LaSalle

Allen

Acadia

Beauregard

(4)

Area 4:

St. Tammany

Washington

St. Helena

Livingston

Tangipahoa

East Baton Rouge

West Feliciana

East Feliciana

(5)

Area 5:

Avoyelles

Iberville

St. James

St. Landry

Ascension

St. John the Baptist

Pointe Coupee

Cameron

Lafayette

Vermilion

St. Charles

Plaquemines

Iberia

Terrebonne

West Baton Rouge

St. Mary

Lafourche

Orleans

Jefferson

(Part of) Assumption

St.Bernard

St. Martin

C. If the information received by the Department of Agriculture and Forestry is not sufficient to reflect market value pursuant to generally accepted statistical methods and appraisal standards, then this shall be so noted in each report.

D. The surveys conducted by the Department of Agriculture and Forestry in developing quarterly market summaries and reports of severed forest products and timber shall be compulsory, for all persons or entities surveyed, and shall declare that it is made under the penalties imposed for perjury. Information furnished pursuant to this Subsection, to the Department of Agriculture and Forestry, shall be confidential, and used solely for the coordination and verification of revenue and production data relative to timber resources produced within the state.

E. The Department of Revenue shall, through its rulemaking and regulatory powers, develop any additional forms necessary to comply with this Section, R.S. 47:633, and R.S. 47:633.3.

Acts 1991, No. 629, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:463.185 — LA Code / Code revised-statutes / Title 47 / Section 463.185
Special prestige license plate; Society of St. Vincent de Paul 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 for the Society of St. Vincent de Paul of Louisiana. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall work in conjunction with the Society of St. Vincent de Paul of Louisiana to select the color and design of the plate, provided that the plate shall comply with all requirements of R.S. 47:463(A)(3).

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

C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, to be collected by the department every two years upon renewal of the plate, 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. The annual royalty fee shall be paid by the department to the Society of St. Vincent de Paul of Louisiana to the appropriate Louisiana society as determined by the zip code of the purchaser's parish of origin, and each society shall use the money solely to support its charitable programs.

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

Acts 2015, No. 32, §1.
La. Rev. Stat. § 47:463.32 — LA Code / Code revised-statutes / Title 47 / Section 463.32
Special prestige license plates for members of Knights of Columbus
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates for passenger cars, pickup trucks, recreational vehicles, and vans, which plates may be issued, upon application, to members of the Knights of Columbus.

B. The procedure for issuing the special prestige license plate shall be as follows:

(1) The applicant shall pay the fee to the office of motor vehicles.

(2) The state headquarters shall determine if the applicant is a member in good standing of the Knights of Columbus.

(3) If the applicant is a member in good standing, the state headquarters shall transmit a certificate of membership, to the secretary.

(4) The secretary shall transmit the license plate to the state headquarters.

(5) The state headquarters shall issue the license plate to the applicant.

C. The secretary shall adopt administrative rules to implement the provisions of this Section. The rules shall govern the transfer of plates and the surrender of plates.

D. The secretary shall determine the design of the special prestige license plates issued under the provisions of this Section, provided such color and design shall be in general compliance with R.S. 47:463(A)(3) and provided that the plate shall bear the words "KNIGHTS OF COLUMBUS".

E. The fees for the special prestige license plates issued under the provisions of this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee.

Acts 1991, No. 952, §1; Acts 1992, No. 141, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:322.31 — LA Code / Code revised-statutes / Title 47 / Section 322.31
Disposition of certain collections in Vermilion 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 Vermilion 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 Vermilion Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.23.

Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:4318 — LA Code / Code revised-statutes / Title 47 / Section 4318
Transfer of contract
Status: in_force

If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and the board.

Added by Acts 1983, No. 445, §1.
La. Rev. Stat. § 47:1516 — LA Code / Code revised-statutes / Title 47 / Section 1516
Out-of-state debt collection
Status: in_force

A. To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq.

B. The secretary shall enter into such contracts only with respect to the collection of obligations that have become collectible by distraint and sale, as provided by this Chapter, from debtors whose identifiable assets subject to distraint in Louisiana, are insufficient to satisfy the obligations owed. The contracts shall provide, at the discretion of the secretary, the rate of payment and the manner in which compensation for services shall be paid. The tax debtor shall pay the full amount of any additional charge for collection of any taxes, penalties, or interest which are referred to a collection contractor.

C. The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508.

D. Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond from the collection contractor in an amount not to exceed one hundred thousand dollars.

E. With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of other states for the purpose of collecting tax debt.

F. The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter.

G. For purposes of this Section, "collection contractor" means one or more private persons, companies, associations, or corporations who provide debt collection services outside the state.

Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:301.7 — LA Code / Code revised-statutes / Title 47 / Section 301.7
Sales and use tax exemptions; uniformity of base
Status: in_force

Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit, or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate is applicable to sales and use taxes levied by all taxing authorities.

Acts 2025, No. 215, §1, eff. June 8, 2025.
La. Rev. Stat. § 47:2325 — LA Code / Code revised-statutes / Title 47 / Section 2325
Forms
Status: in_force

The following forms shall be used by the owners of real property to satisfy the requirements of Section 4 above.*

Exhibit A

RESIDENTIAL HOMEOWNER'S REPORT ________

This report should be filed with the ___________________ Parish Assessor's Office on or before ____________________, in accordance with Louisiana Statutes. If you need help in answering any of the questions in this report, please feel free to call on the Assessor's Office for assistance.

Owner _____________________________________________________

Mailing Address ______________________________________________

Property Address if Different ____________________________________

Legal Description _____________________________________________

___________________________________________________________

CHECK OR FILL IN WHERE APPLICABLE:

Date of Birth _______________ Social Security No. __________________

Spouse's Date of Birth ____________ Spouse's Social Security No. _______

Veteran: Yes_____ No ______

I. LAND DATA

Dimensions: Front___x___x___x___ Check if: Corner Lot __ Inside Lot__

Cost if Purchased as Vacant Land:___________Date of Acquisition ______

Zoning __________ Adverse Influences ___________________________

II. BUILDING DATA

A. HOUSE

Approx. Size ____ Sq. Ft. Approx. Age of Bldg. ____ Stories: 1 ___

1 1/2 ____ 2 ____ More ____

Number of Rooms ___ Consisting of: Bedrooms ___ Kitchen ___

Study ___ Den ___ Living Room ___ Dining Room ___ Finished Attic ___

Bath Rooms ___ Utility ___ Basement ___

Type of Construction: Wood Frame ___ Brick Veneer ___

Concrete Block ___ Other ___ and Type ___ Swimming Pool ___

Type of Foundation: Slab w/Pilings ___ Slab w/o Pilings ___ Piers ___

Insulation: Ceiling ___ Roof ___ Walls ___

Central Air ___ Window Units ___ Floor Furnace ___ Other ___

and Type ___

General Condition of Building: Good ___ Average ___ Poor ___

Adverse Influences ___________________________________________

B. GARAGE, CARPORT OR OTHER BUILDINGS

Garage

Carport

Building #1

Building #2

Size

____sq.ft.

____sq.ft.

____sq.ft.

____sq.ft.

Type of Construction:

Wood Frame

________

________

________

________

Brick Veneer

________

________

________

________

Concrete Block

________

________

________

________

Other

________

________

________

________

Type

________

________

________

________

Cost of buildings and land _______________ Date of acquisition ________

Amount of Insurance _________________________________________

III. SITE DATA

Electricity ___ Gas ___ Water ___ Storm Sewer ___

Street Surface: Concrete ___ Blacktop ___ Shells or Gravel ___

Sidewalks ___

SIGNATURE AND VERIFICATION

I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.

_________________________ _____________

Signature of Taxpayer

Date

PHOTOGRAPH OF BUILDING:

Exhibit B

APARTMENT PROPERTY REPORTING FORM

OWNER __________________________________ DATE ______________

MANAGER ____________________________________________________

PROPERTY ADDRESS _____________ MAILING ADDRESS __________

CITY ____________________ TOWN ________________ ZIP __________

LEGAL DESCRIPTION: __________________________________________

_______________________________________________________________

CHECK OR FILL IN THE APPROPRIATE SPACES:

1.

QUALITY:

LOW ___ FAIR ___ AVERAGE ___ GOOD ___ VERY GOOD ___

2.

STYLE:

NUMBER OF STORIES ___ SPLIT LEVEL ___ 1 1/2 STORY

FINISHED ____

3.

EXTERIOR WALL:

STUCCO ___ SIDING, SHINGLE, OR METAL ___ BRICK

VENEER ___ COMMON BRICK ___ FACEBRICK OR STONE ___

CONCRETE BLOCK ___

4.

FOUNDATION:

PIERS _____ RUNNING PIERS _____

5.

SWIM POOL:

HEATER _____ CHLORINATOR _____

6.

HEATING AND AIR-CONDITIONING:

FLOOR FURNACE ___ PANEL WALL ___ HEAT AND A/C ___

RADIANT ___ ELECTRIC ___ CENTRAL HOT AIR ___

SPACE ___ CEILING ___

7.

PLUMBING:

NUMBER OF FIXTURES ___ NUMBER OF ROUGH-INS ___

TUB ENCLOSURES ____

8.

FLOOR COVERING:

CARPET ___% HARDWOOD ___% VINYL ASBESTOS ___%

FANCY STONE ___%

9.

BUILT-IN APPLIANCES:

BUILT-IN RANGE-OVEN ELECTRIC ___ BUILT-IN

RANGE-OVEN GAS ___ DROP-IN RANGE-OVEN ELECTRIC ___

DROP-IN RANGE-OVEN GAS ___ MICRO-WAVE OVEN

ELECTRIC ___ DISPOSAL ___

10.

EXTRA FEATURES:

ELEVATOR LOAD ___ UTILITY ROOM ___ OUT BUILDINGS ___

OTHER: ___

11.

APARTMENTS:

NUMBER OF EFFICIENCY ___ RENTAL OF EACH ___

NUMBER OF ONE BEDROOM ___ RENTAL OF EACH ___

NUMBER OF TWO BEDROOM ___ RENTAL OF EACH ___

NUMBER OF THREE BEDROOM ___ RENTAL OF EACH ___

NUMBER OF FOUR BEDROOM ___ RENTAL OF EACH ___

NUMBER OF APARTMENT BUILDINGS ___ SIZE ___X___

NUMBER OF CLUB HOUSES ___ SIZE ___X___

NUMBER OF LAUNDRY BUILDINGS ___ SIZE ___X___

NUMBER OF SWIMMING POOLS ___ SIZE ___X___

NUMBER OF OTHERS: ______________________

EXPLAIN: ________________________________ SIZE ___X___

_________________________________________ SIZE ___X___

TOTAL FLOOR _____ SQUARE FEET

12.

PARKING:

PARKING SPACES: _____ OPEN ____ COVERED ____

13.

INCOME:

RENTALS INCLUDE: _______________________________________

__________________________________________________________

VACANCIES AT THIS TIME ______

INCOME AND EXPENSE ESTIMATES: (ITEMIZE) ______________

__________________________________________________________

__________________________________________________________

MONTHLY INCOME: ______________

ANNUAL INCOME: _____________

_________________________________ _________

OWNER'S SIGNATURE AND TITLE DATE

SIGNATURE AND VERIFICATION

I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.

_________________________ ___________

Signature of Taxpayer Date

(SEE R.S. 47:2325 IN WEST'S LSA FOR PARISH ASSESSOR'S REAL PROPERTY RECORD CARD)

Exhibit C

COMMERCIAL AND INDUSTRIAL PROPERTY

REPORTING FORM

OWNER _____________________________________ DATE ___________

MANAGER ____________________________________________________

PROPERTY ADDRESS_____________ MAILING ADDRESS __________

CITY ___________________ TOWN ________________ ZIP __________

LEGAL DESCRIPTION: _________________________________________

______________________________________________________________

CHECK OR FILL IN THE APPROPRIATE SPACES:

1.

CLASS:

MEDICAL ___MOTEL ___ INDUSTRY ___ SERVICE

STATION ___ HOTEL ___ OFFICE ___ APARTMENT ___

STORE ___ BANK ___ PARKING ___ GENERAL

BUSINESS ___ OTHER ___

2.

QUALITY:

LOW ___ FAIR ___ AVERAGE ___ GOOD ___ VERY GOOD ___

3.

STYLE:

NUMBER OF STORIES ___ SPLIT LEVEL ___ 1 1/2 STORY ___

WALL HEIGHT ___

4.

EXTERIOR WALL:

STUCCO ___ SIDING, SHINGLE OR METAL ___ BRICK

VENEER ___ COMMON BRICK ___ FACE BRICK OR

STONE ___ CONCRETE BLOCK ___

5.

HEATING AND AIR-CONDITIONING:

FLOOR FURNACE ___ PANEL WALL ___ HEAT AND

AIR-CONDITIONING ___ RADIANT ___ ELECTRIC ___

CENTRAL HOT AIR ___ SPACE ___ CEILING ___

6.

BASEMENT:

CONCRETE ___ CINDER BLOCK ___ OUTSIDE BELOW GRADE

ENTRANCE ___ UNFINISHED ___ SQUARE FEET ___

FINISHED ___ SQUARE FEET

7.

FLOOR AREAS:

1ST FLOOR ___ SQUARE FEET 2ND FLOOR ___ SQUARE FEET

3RD FLOOR ___ SQUARE FEET

TOTAL ____ SQUARE FEET

8.

EXTRA FEATURES:

ELEVATORS ___ LOAD ___ OUT BUILDINGS ___

UTILITY ROOM ___ OTHER: ______

9.

PARKING:

PARKING SPACES ___ OPEN ___ COVERED ___

10.

LAND USE:

COMMERCIAL ____ INDUSTRIAL ____

11.

FLOOR COVERING:

CARPET ___% HARDWOOD ____% VINYL ASBESTOS ___%

FANCY STONE ___% CONCRETE ___% OTHER ___%

12.

PLUMBING:

NUMBER OF FIXTURES: ___ NUMBER OF ROUGH-INS ___

13.

INCOME:

RENTALS INCLUDE: _______________________________________

__________________________________________________________

VACANCIES AT THIS TIME: __________

INCOME AND EXPENSE ESTIMATES: (ITEMIZE) ______________

__________________________________________________________

__________________________________________________________

MONTHLY INCOME: __________________

ANNUAL INCOME: _________________

___________________________________

OWNER'S SIGNATURE AND TITLE

__________________________

DATE

SIGNATURE AND VERIFICATION

I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.

____________________ _______

Signature of Taxpayer Date

(SEE R.S. 47:2325 IN WEST'S LSA FOR PARISH ASSESSOR'S REAL PROPERTY RECORD CARD)

Exhibit D

VACANT LAND

This report should be filed with the __________________ Parish Assessor's Office, in DUPLICATE on or before _______________, along with a recent snap shot of the property being reported, in accordance with Louisiana Statutes. If you need help in answering any of the questions in this report please feel free to come into the Assessor's Office for assistance.

OWNER _______________________________________________________

MAIL ADDRESS _______________________________________________

PROP ADDRESS IF DIFFERENT _________________________________

LEGAL DESCRIPTION _________________________________________

_______________________________________________________________

I. LAND DATA

DIMENSIONS: Front ___x___x___x___ CHECK IF: Corner lot ___

or Inside lot ___

DATE OF ACQUISITION ___ ___ ___ COST IF PURCHASED AS

VACANT LAND ______________ ZONING ___________________

List any adverse influences which would affect the value of your property.

_____________________________________________________________

______________________________________________________________

If larger than lot size: Number of Acres ___, and four boundaries

____________, ____________, ____________, ____________

SIGNATURE AND VERIFICATION

I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.

____________________________ _______

Signature of Taxpayer Date

Notwithstanding their inclusion in the statutes the Louisiana Tax Commission or its successor, after adequate public notice and hearing may change, alter or delete any form on the basis of physical or objective factors, but may not require a homeowner to place an estimate on the value of his home. The assessor, in addition to requiring submission of the above forms by the property owner, shall have the right to require additional data pertaining to the appraisal of the property or physical inspection.

Added by Acts 1976, No. 705, §5, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.

*R.S. 47:2324.
La. Rev. Stat. § 47:463.213 — LA Code / Code revised-statutes / Title 47 / Section 463.213
Special prestige license plate; "New Orleans Pelicans"
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 "New Orleans Pelicans" plate, provided there are a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the vice president of governmental relations and business operations for the New Orleans Saints and New Orleans Pelicans to select the color and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3).

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Wildlife and Fisheries Conservation Fund and the Louisiana Early Childhood Education Fund in equal disbursements.

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

Acts 2021, No. 118, §1.
La. Rev. Stat. § 47:463.80 — LA Code / Code revised-statutes / Title 47 / Section 463.80
Special prestige license plates; "Bellsouth Volunteers"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, representing the Bellsouth Volunteers, and which shall have a minimum of one hundred applicants for such plate prior to its establishment. The license plate shall be of a color and design selected by the Bellsouth Telephone Volunteers-Pioneers of America organization and shall bear the legend "Bellsouth Volunteers", contain the Telephone Pioneers logo, and be in compliance with the requirements of R.S. 47:463(A)(3).

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

C. The fee for the plate shall be the standard motor vehicle registration license fee and a handling fee of three dollars and fifty cents which shall be retained by the department to offset a portion of the administrative costs.

D.(1) A royalty fee of twenty-five dollars for the official Telephone Pioneer logo shall be collected by the department and shall be forwarded to the Bellsouth Volunteers-Telephone Pioneers of America organization for each plate issued as provided in this Section.

(2) The monies received from the royalty fee shall be used solely for Pioneer charitable activities.

E. The secretary shall adopt administrative rules to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the royalty fee, the transfer and disposition of such plates, the colors available, and the design criteria.

F. Upon the signing of a contract authorizing the use of the Telephone Pioneer logo, the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the Bellsouth Volunteers to use the royalty fees as provided in Paragraph D(2) of this Section.

Acts 1999, No. 1254, §1.
La. Rev. Stat. § 47:6038 — LA Code / Code revised-statutes / Title 47 / Section 6038
Reports; tax incentives administered by Louisiana Economic Development
Status: in_force

Notwithstanding any provision of law to the contrary, the secretary of Louisiana Economic Development shall report to the Joint Legislative Committee on the Budget information concerning the granting and denial of tax credits and rebates, hereinafter referred to as "tax incentives", administered by the department authorized under this Chapter. On January thirtieth of each year, the secretary shall transmit to the members of the committee a list of the recipients of each tax incentive, as well as a list of applicants denied tax incentives, over the most recently concluded calendar year. The report shall contain the name and primary place of business of each applicant.

Acts 2011, No. 407, §1, eff. July 5, 2011; Acts 2011, No. 415, §1, eff. July 11, 2011; Acts 2011, No. 416, §1, eff. July 1, 2011.
La. Rev. Stat. § 47:337.65 — LA Code / Code revised-statutes / Title 47 / Section 337.65
Tax obligation to constitute a lien, privilege and mortgage
Status: in_force

Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, attorney fees, or other costs due shall operate as a lien, privilege and mortgage on all of the property of the tax debtor, both movable and immovable, which said lien, privilege and mortgage shall be enforceable in any court of competent jurisdiction in an action, at law, or may be enforced as otherwise provided by this Chapter. The collector may cause notice of such lien, privilege and mortgage to be recorded at any time after the tax becomes due, whether assessed or not, and regardless of whether or not then payable, in the mortgage records of any parish wherein the collector has reason to believe the tax debtor owns property. The lien, privilege and mortgage created by this Section shall affect third parties only from the date of recordation and shall take their respective ranks by virtue of recordation.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:299.32 — LA Code / Code revised-statutes / Title 47 / Section 299.32
Definitions
Status: in_force

For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning:

(1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation of support is owed pursuant to an order or judgment.

(2) "Debt" means a judgment which makes executory past due payments under a child support or spousal support award.

(3) "Offset claim" means a request made to the secretary of revenue for payment of a debt from any refund due an individual resulting from overpayment of state income taxes.

(4) "Refund" means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes.

(5) "Remittance" means the actual transfer or delivery of funds from the secretary to the claimant.

(6) "Rule or regulation" means any official procedure or requirement which claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary.

(7) "Secretary" means the secretary of the Department of Revenue and includes any of his duly authorized assistants.

Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
La. Rev. Stat. § 47:463.88 — LA Code / Code revised-statutes / Title 47 / Section 463.88
Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Kappa Alpha Psi Fraternity, Incorporated plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the local alumni chapter of the Kappa Alpha Psi Fraternity, Incorporated, provided that it is in compliance with R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who is a member of the fraternity. Each person who applies for the prestige license plate shall present to the office of motor vehicles his membership identification card indicating such membership.

C. The department shall collect an annual royalty fee of twenty-five dollars for this prestige license plate. The department shall also collect the regular motor vehicle license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The department shall retain the handling fee to offset a portion of administrative costs.

D. The annual royalty fee shall be collected by the department and forwarded to the Kappa Foundation of Kappa Alpha Psi Fraternity, Inc., to be earmarked for Kappa Kamp.

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

F, G. Repealed by Acts 2012, No. 834, §13.

Acts 2001, No. 665, §1; Acts 2012, No. 834, §§10, 13, eff. July 1, 2012; Acts 2019, No. 18, §1.
La. Rev. Stat. § 47:1571 — LA Code / Code revised-statutes / Title 47 / Section 1571
Distraint procedure
Status: in_force

Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which, signed by the collector or his authorized assistants shall be sent by registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date it shall be readvertised.