La. Rev. Stat. § 47:519.1 — LA Code / Code revised-statutes / Title 47 / Section 519.1
License plates issued to manufacturers, wholesalers, or distributors
Status: in_force

A. The secretary may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates or markers designed by the secretary to a motor vehicle manufacturer, wholesaler, or distributor who applies for them and who encloses with such application a fee of one hundred dollars for the first set for which application is made, and a fee of three dollars for each subsequent set for which application is made. Such application shall be made upon a form prescribed and furnished by the secretary.

B. Every manufacturer, wholesaler, or distributor who has made application for temporary registration plates or markers shall maintain in permanent form a record of all temporary registration plates or markers delivered to him, and in addition thereto, shall maintain in permanent form a record of any other information pertaining to the receipt and use of temporary registration plates or markers that the secretary may require. Each record shall be kept for a period of at least three years from the date of entry of such record. Every manufacturer, wholesaler, or distributor shall allow full and free access to such records during business hours to duly authorized representatives of the secretary.

C. A manufacturer, wholesaler, or distributor owning any new previously unregistered vehicle of a type otherwise required to be registered may operate or move same upon the highways and public street solely for the transporting or testing of such vehicles or in connection with public civic events, without registering such vehicle, upon condition that any such vehicle display a temporary registration plate in the manner prescribed by law.

Acts 1991, No. 466, §1, eff. July 15, 1991; Acts 1992, No. 631, §2, eff. July 2, 1992.
La. Rev. Stat. § 47:633.4 — LA Code / Code revised-statutes / Title 47 / Section 633.4
Tertiary recovery incentive
Status: in_force

A. It is recognized as essential to the continued growth and development of the mineral resources of the state and to the continued prosperity and welfare of the people of the state that tertiary recovery operations be encouraged. It is also recognized that tertiary recovery methods are experimental and more costly than traditional enchanced recovery operations, thus preventing recovery of oil in many fields because it is not economically feasible. It is the purpose of this Section to provide an economic incentive to producers to allow them to invest in tertiary recovery projects to enhance Louisiana's crude oil production to the ultimate benefit of the state.

B.(1) In order to accomplish the purposes set forth in Subsection A of this Section, no severance tax shall be due in regard to production from a qualified tertiary recovery project approved by the assistant secretary of the office of conservation of the Department of Conservation and Energy until such project has reached payout from total production of:

(a) Investment costs;

(b) Expenses peculiar to the tertiary recovery project, not to include charges attributable to primary and secondary operations on that reservoir; and

(c) Interest at commercial rates.

(2) Payout shall be determined at a public hearing held before the assistant secretary of the office of conservation. Once payout has been achieved severance tax shall be due in regard to all future production within the qualified tertiary recovery project as provided by law, with the exception of production within a carbon dioxide (CO 2 ) tertiary recovery project which is permitted on or after July 1, 2009. For all taxable periods beginning on and after July 1, 2010, the severance tax on future production within a carbon dioxide (CO 2 ) tertiary recovery project using anthropogenic carbon dioxide which is permitted after July 1, 2009, shall be reduced by fifty percent of the tax that otherwise would be due.

(3) The assistant secretary of the office of conservation is hereby authorized to adopt rules, regulations, and orders for the proper administration of this Section.

C. For purposes of this Section a qualified "tertiary recovery project" is defined as an enhanced crude oil recovery project conducted in accordance with sound engineering principles as used in the industry, subject to the approval of the commissioner and employing one of the following methods:

(1) Miscible gas floods involving the injection of hydrocarbons, carbon dioxide, and nitrogen.

(2) Near-miscible fluid floods involving the injection of alkaline, surfactant, hydrocarbons, carbon dioxide, or nitrogen.

(3) Immiscible floods involving the injection of carbon dioxide.

D. This Section shall apply to tertiary recovery activities on any reservoir that is no longer capable of producing by methods other than tertiary. It shall also apply to reservoirs which are still capable of producing by primary and secondary methods after an amount of production has been recovered during a tertiary recovery project equal to that which would have been recovered by utilizing primary and secondary methods, which amount shall be determined by the assistant secretary of the office of conservation at the hearing required under Subsection B of this Section.

E. This Section shall not apply to reservoirs on which tertiary recovery operations are being conducted prior to the effective date of this Section.

F. Repealed by Acts 1986, No. 321, §2.

Added by Acts 1983, No. 643, §1. Acts 1984, No. 562, §1, eff. July 12, 1984; Acts 1986, No. 321, §2; Acts 2009, No. 450, §1, eff. July 1, 2009; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
La. Rev. Stat. § 47:338.160 — LA Code / Code revised-statutes / Title 47 / Section 338.160
Rapides Parish sales tax authorized
Status: in_force

A. The police jury of Rapides Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Rapides Parish Sales Tax District. The district may contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality, or any portion thereof, situated within the parish shall be included within the sales tax district unless the governing authority of any municipality to be included concurs, by resolution duly adopted, in its inclusion. However, the municipalities of Alexandria and Pineville are specifically excluded from the Rapides Parish Sales Tax District and, accordingly, the governing authorities of Alexandria and Pineville are not authorized to include these municipalities within the said tax district.

B. The sales tax district shall be created by ordinance of the police jury of Rapides Parish and shall set forth therein the area or areas of the parish included in said district. The governing authority thereof shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of the police jury shall be the officers of the sales tax district.

C. Subject to approval at an election as hereafter provided, the police jury of Rapides Parish, as the governing authority of said district, is hereby authorized to levy a sales and use tax not exceeding one percent (1%) within the district. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Rapides Parish School Board, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The tax collected within the district shall be distributed fifty percent to Rapides Parish and fifty percent to the municipalities within the district, in the proportion that each municipality's population bears to the total of the combined population of all said municipalities in the district, based on the 1970 census; said proportions shall be recomputed on the same basis within six (6) months following the official report of the decennial census beginning 1980 and such recomputation shall include any municipalities which may have been incorporated since the last reapportionment. The proceeds of the tax may be used for general operating expenses of the parish and for public improvements within the parish and in the case of municipalities which receive tax proceeds, for any lawful corporate purpose, but the proceeds of the tax, whether payable to the parish or to municipalities, shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. Provided however that at least five percent of the proceeds of the tax received by the Police Jury of Rapides Parish shall be distributed to the fire chief of each voluntary fire department in Rapides Parish, who shall disburse such proceeds according to the needs of his department.

D. The ordinance imposing the tax herein authorized 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 district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish of Rapides. An election for the purpose provided in this Section shall be called within fifteen months of the effective date of this Section. Such election shall be called to coincide with a primary or general election of a gubernatorial, congressional, or statewide municipal election. If the tax proposed under the provisions of this Section is not approved by the electors at such election, the provisions of this Section shall be null, void, and of no effect.

E. Notwithstanding any other provisions of this Section or of any other law to the contrary, not less than eighty-five percent of any revenues received by the Rapides Parish Police Jury from the proceeds of the tax provided for in this Section shall be expended for the purpose of construction, repair, or maintenance of roads and bridges in the parish and not less than fifty percent of any revenues received by any municipality from the proceeds of the tax provided for in this Section shall be expended for the purpose of constructing, repair, or maintenance of streets or bridges in the municipality. Notwithstanding any other provisions of this Section, not less than five percent of any revenues received by the Rapides Parish Police Jury shall go to senior citizen programs, constables, and Justice of Peace courts.

Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.52 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:490.25 — LA Code / Code revised-statutes / Title 47 / Section 490.25
Military honor license plates; Korean Defense Service
Status: in_force

A. The provisions of this Section shall be applicable to Korean Defense Service Medal recipients.

B. Upon application of a Korean Defense Service Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Korean Defense Service" license plate and shall bear a likeness of the Korean Defense Service Medal centered on the left side of the license plate and the words "Korean Defense Service Veteran" centered on the bottom of the plate under the license plate number.

C. The charge for this license plate shall be the regular motor vehicle registration license tax.

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

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

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

Acts 2012, No. 484, §1.
La. Rev. Stat. § 47:1969 — LA Code / Code revised-statutes / Title 47 / Section 1969
Listing and assessing of bank stock; branch banks
Status: in_force

When any bank, banking company, firm, association, or corporation engaged in the banking business, chartered under the laws of this state, any other state, or the United States, or chartered under the laws of another country doing business in this state, shall operate a branch bank or banks, banking office or banking offices, in different municipalities wholly within the limits of the parish of its legal domicile, its tax assessment for state and local purposes may be assessed at its domicile or may be apportioned among the various municipalities in which such bank and its branch or branches are located in the proportion which the respective amount of deposits in such branches shall bear to the total deposits of such bank and its branches, the amount of deposits to be determined as of the thirty-first of December of the preceding year. This Section shall not affect, supersede, or modify other laws upon the same subject matter, but shall be supplementary thereto, and its exercise discretionary with the banks, banking companies, firms, associations, or corporations affected hereby.

Acts 2004, No. 396, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:463.176 — LA Code / Code revised-statutes / Title 47 / Section 463.176
Special prestige license plates; "National Rifle Association"
Status: in_force

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

B. The license plate color and design shall be selected by the National Rifle Association provided it is in compliance with R.S. 47:463(A)(3). The design shall include the initials "NRA".

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 thirty 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 National Rifle Association to be used by the NRA Foundation, Inc. solely in Louisiana.

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

Acts 2014, No. 431, §1.
La. Rev. Stat. § 47:463.116 — LA Code / Code revised-statutes / Title 47 / Section 463.116
Special prestige license plates; Louisiana Leadership Institute
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 Louisiana Leadership Institute when the department has received a minimum of one thousand applications 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 Louisiana Leadership Institute, provided that it is in compliance with R.S. 47:463(A)(3).

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

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 Louisiana Leadership Institute for use of the institute's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Louisiana Leadership Institute.

E. Upon the signing of a contract authorizing the use of the logo of the Louisiana Leadership Institute, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Louisiana Leadership Institute to use the royalty fees as provided for in this Section.

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

Acts 2003, No. 252, §1.
La. Rev. Stat. § 47:299.2 — LA Code / Code revised-statutes / Title 47 / Section 299.2
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)(a) "Agency" means any agency of the state.

(b) "Agency" shall also mean district, parish, and city courts and all officers thereof, including the judge and clerk.

(c) "Agency" includes those district courts and courts of limited jurisdiction having criminal jurisdiction which have provided by court rule for the collection of bond forfeitures and unpaid fines and costs by the filing of offset claims in accordance with this Part.

(d) "Agency" shall also mean a municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including a school board, and a special district, or any entity which submits claims on behalf of the municipality, parish, or other unit of local government.

(2) "Claimant" means any agency making an offset claim pursuant to this Part.

(3) "Debt" means any legally collectible, liquidated sum due and owing an agency, or due and owing a person and collectible by any agency, or a judgment, order of the court, or bond forfeiture which is properly certified by the clerk and which orders the payment of a fine or other court ordered penalty, if the amount of the debt is twenty-five dollars or more. "Debt" shall not include any amount due for unpaid public elementary or secondary school student fees or for unpaid elementary or secondary school student fees for students enrolled in the Student Scholarships for Educational Excellence Program.

(4) "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.

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

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

(7) "Responsible official" means the person within the agency responsible for making the offset claims for that agency or his designated assistant.

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

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

(10) "Written notice" means a certified letter sent to the individual at the address shown on the individual's state income tax return or such other mailing address listed by an individual in a written contest to an offset.

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 658, §2; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2013, No. 167, §1; Acts 2019, No. 183, §1.
La. Rev. Stat. § 47:463.17 — LA Code / Code revised-statutes / Title 47 / Section 463.17
Special personalized prestige license plates for motorcycles
Status: in_force

A. The secretary shall establish and issue special personalized prestige license plates for motorcycles consisting of combinations of at least two letters but not more than six letters or numbers. The secretary shall promulgate rules and regulations establishing procedures for the application for and issuance of the special license plates and shall fix a date each year after which applications shall not be accepted. No letter combination shall be issued which might carry a connotation offensive to good taste and decency. A fee of twenty-five dollars a year shall be paid for each special license plate and shall be in addition to the regular motor vehicle registration license fee.

B. Any owner of a motorcycle may obtain a special personalized prestige license plate for motorcycles in lieu of the regular motor vehicle registration license plate. No two owners shall be issued identical special personalized prestige license plates for motorcycles. Each owner of a motorcycle shall make a new application for and pay the appropriate fee for each special plate issued under the provisions of this Section. Upon timely application for renewal each year, every owner of a special personalized prestige license plate for motorcycles shall be given a priority on the combination of letters or numbers as they appear on his special license plate.

C. The secretary shall promulgate rules and regulations for the transfer of special plates for motorcycles if the licensee replaces one motorcycle with another motorcycle. The secretary shall also promulgate rules and regulations for the disposition of special plates if there is a sale, gift, or other disposition of a motorcycle by an owner before the expiration of a special plate where the owner does not transfer the plate from the old motorcycle to the new motorcycle.

Acts 1984, No. 853, §1.
La. Rev. Stat. § 47:818.113 — LA Code / Code revised-statutes / Title 47 / Section 818.113
Presumption of use; backup tax
Status: in_force

A. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold by a special fuels dealer and delivered into the fuel supply tank of a motor vehicle is presumed to be subject to taxation, and the dealer is liable for the tax unless the dealer maintains adequate records to establish that the fuel was exempt from the tax.

B. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other special fuels dealer not in connection with a sale is presumed to be subject to taxation, and the special fuel fleet dealer or other dealer is liable for the tax unless the special fuel fleet dealer or other dealer maintains adequate records to establish that the fuel was exempt from the tax.

C. The tax levied pursuant to the provisions of this Subpart shall be due in all of the following circumstances:

(1) If a person obtains a refund of tax on compressed natural gas, liquefied natural gas, or liquefied petroleum gas by claiming the fuel was used for an exempt purpose but actually used the fuel for a taxable purpose.

(2) If a person operates a motor vehicle on a highway using compressed natural gas, liquefied natural gas, or liquefied petroleum gas and the tax has not been paid on the special fuel. If the person operating the motor vehicle is not the owner or lessee of the motor vehicle, both the owner or lessee and the operator are liable for the tax.

(3) If a person sells or delivers compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and the person knew or had reason to know that the fuel would be used for a taxable purpose. The tax due pursuant to the provisions of this Paragraph shall also be imposed on the ultimate consumer.

D. The tax liability imposed by this Section shall be in addition to any other penalty imposed under this Subpart.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:2242 — LA Code / Code revised-statutes / Title 47 / Section 2242
Person entitled to extinguish
Status: in_force

Any person may cause a tax lien to be extinguished. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor in the tax debtor's succession or business reorganization, liquidation, or receivership.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.93 — LA Code / Code revised-statutes / Title 47 / Section 337.93
Public information; adoption of rules; availability of rules and orders
Status: in_force

The board shall make available for public inspection all rules, preambles, responses to comments, and submissions and all other written statements of policy or interpretations formulated, adopted, or used by the board in the discharge of its functions and publish an index of such rules, preambles, responses to comments, submissions, statements, and interpretations on a regular basis.

Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:2237 — LA Code / Code revised-statutes / Title 47 / Section 2237
Sale or donation of adjudicated property; authority
Status: in_force

A political subdivision may sell adjudicated property acquired in accordance with R.S. 47:2236 as provided by law. It may donate the property acquired in accordance with R.S. 47:2236 to the extent allowed by the constitution. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with R.S. 47:2236.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2122 — LA Code / Code revised-statutes / Title 47 / Section 2122
Definitions
Status: in_force

The following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise:

(1) "Acquiring person" means any of the following:

(a) A person acquiring title at a tax sale conducted prior to January 1, 2009.

(b) A political subdivision or any other person seeking to acquire or acquiring ownership of adjudicated property.

(c) A person acquiring tax sale title to a tax sale property at a tax sale conducted after January 1, 2009, but before January 1, 2026.

(2) "Adjudicated property" means property of which tax sale title is acquired by a political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.

(3) "Authenticate" means either of the following:

(a) To sign.

(b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written notice in whole or in part, with the present intent of the authenticating person to identify the person and adopt or accept a written notice.

(4) "Commission" means the Louisiana Tax Commission.

(5) "Delinquent obligation" means the debt for statutory impositions that are not paid by the due date and any subsequent statutory impositions paid pursuant to R.S. 47:2160.1(B), plus any interest, penalty, and costs that may accrue in accordance with this Chapter.

(6) "Face value" of a tax lien certificate means the total amount of the delinquent obligation at the time the tax lien certificate is issued. This shall include the delinquent statutory impositions and any interest and costs accruing prior to the issuance of the tax lien certificate but shall not include any penalty assessed pursuant to R.S. 47:2127.

(7) "Forbidden purchase nullity" means a nullity of an action conducted in violation of R.S. 47:2162.

(8) "Ordinance" means either of the following:

(a) An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion.

(b) A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties.

(9) "Owner" means a person who holds an ownership or usufruct interest in the property at issue as of the date of the determination.

(10) "Payment nullity" means a nullity arising from payment of taxes prior to a tax lien auction, including payment based on dual assessment.

(11) "Political subdivision" means any of the following to the extent that it has the power to levy statutory impositions and conduct tax lien auctions for failure to pay statutory impositions:

(a) The state.

(b) Any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.

(c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph.

(12) "Redemptive period" means the period in which a person may redeem property as provided in the law prior to January 1, 2026.

(13) "Signed" includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form.

(14) "Statutory impositions" means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor.

(15) "Tax debtor" means the person listed on the tax roll in accordance with R.S. 47:2126 as of the date of the assessor's determination.

(16) "Tax lien" means the right to receive payment of the delinquent obligation and includes the lien and privilege securing the delinquent obligation in accordance with R.S. 47:2127(C).

(17) "Tax lien auction" means the sale of a tax lien pursuant to R.S. 47:2154.

(18) "Tax lien auction party" means each of the following persons, to the extent that the person's interest and whereabouts are reasonably ascertainable:

(a) A tax notice party.

(b) The owner or owners of the property.

(c) The owner or owners of the property at the time of the tax lien auction.

(d) A lessee of the property whose lease or a notice thereof has been recorded.

(e) Any other person holding an interest in the property, including any mortgage, privilege, or other encumbrance. This shall include a tax lien certificate holder.

(19) "Tax lien certificate" means the written instrument evidencing the tax lien and its assignment to the party identified thereon.

(20) "Tax lien certificate holder" means the purchaser of a tax lien pursuant to this Chapter and the purchaser's successors or assigns, provided that the tax lien has not been extinguished.

(21) "Tax notice party" means each tax debtor and person requesting notice in accordance with R.S. 47:2159.

(22) "Tax sale" means the sale or adjudication of tax sale title to property prior to January 1, 2026.

(23) "Tax sale certificate" means the written notice evidencing a tax sale.

(24) "Termination price" means the amount calculated pursuant to R.S. 47:2243 that is required to be paid in order to extinguish a tax lien.

(25) "Written notice", "notice", "written", or "writing" means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.8 — LA Code / Code revised-statutes / Title 47 / Section 337.8
Prohibited exemptions; specific application required
Status: in_force

A. After any sales tax revenue bonds of any local governmental subdivision, as defined in Article VI, Section 44(1) of the Louisiana Constitution, or any school board have been authorized, no sales tax exemptions created after the authorization of those bonds shall apply to the sales and use tax dedicated as security for said bonds.

B.(1) No exemption from state sales and use tax enacted or granted after July 1, 2003, and before January 1, 2025, shall be applicable to the sales and use tax imposed by local taxing authorities unless the exemption expressly states within its statutory language that it applies to sales and use taxes imposed by local taxing authorities.

(2) Any exemption enacted after July 1, 2003, that applies to sales and use taxes imposed by local taxing authorities or any taxing authority shall be effective as provided in the Act, and shall be added to this Chapter by the Law Institute pursuant to R.S. 47:337.87.

C. No suspension of the sales and use taxes of the state or a political subdivision whose boundaries are coterminous with those of the state, or a suspension of an exemption, exclusion, or other provision related to such taxes, shall be effective against the sales and use tax of political subdivisions unless the suspension instrument expressly applies to such taxes.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:226 — LA Code / Code revised-statutes / Title 47 / Section 226
Mutual insurance companies other than life
Status: in_force

A. Basis of tax. Mutual insurance companies, other than life insurance companies, shall be taxable in the same manner as other corporations, except as hereinafter provided in this Section.

B. Gross income. Mutual marine insurance companies shall include in gross income the gross premiums collected and received by them less amounts paid for reinsurance.

C. Deductions. In addition to the deductions allowed to corporations by R.S. 47:54 through 47:72, the following deductions to insurance companies shall also be allowed, unless otherwise allowed:

(1) In the case of mutual insurance companies other than life insurance companies:

(a) the net additions required by law to be made within the taxable year to reserve funds (including in the case of assessment insurance companies the actual deposit of sums with state or territorial officers pursuant to law as additions to guarantee or reserve funds); and

(b) the sums other than dividends paid within the taxable year on policy and annuity contracts;

(2) In the case of mutual marine insurance companies in addition to the deductions allowed in paragraph (1) of this Sub-section, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof;

(3) In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses, the amount of premium deposits returned to their policyholders and the amount of premium deposits retained for the payment of losses, expenses, and reinsurance reserves.
La. Rev. Stat. § 47:120.61 — LA Code / Code revised-statutes / Title 47 / Section 120.61
Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
Status: in_force

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

B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount to the Louisiana Breast Cancer Task Force annually, on or before March first of the year following the year in which the tax return was filed.

Acts 1999, No. 195, §1, eff. for taxable years beginning after Dec. 31, 1998.
La. Rev. Stat. § 47:1977 — LA Code / Code revised-statutes / Title 47 / Section 1977
Assessment of pollution control equipment
Status: in_force

A. Pollution control facilities, as defined herein, located at new manufacturing establishments qualified for the exemption provided in Article X, Section 4(10) of the Louisiana Constitution, shall be valued as provided in this section.

B. "Pollution control facilities" means any equipment, building, machinery, device or appliance designed, constructed, installed and operated for the purpose of eliminating, preventing, or reducing industrial noise, air and water pollution.

C. The actual cash value of any certified pollution control facilities for assessment purposes shall be the actual net value which could be realized by their owner if the pollution control facilities were sold at a fair, voluntary sale, giving due account to depreciation and the condition of the particular pollution control facilities in question.

D. The Board of Commerce and Industry is authorized to adopt, upon certification by the Stream Control Commission of Louisiana or the Air Control Commission, rules and regulations for the certification of the approval of such pollution control facilities, and also to adopt other necessary rules and regulations for the administration of the provisions of this section.

Added by Acts 1973, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:287.755 — LA Code / Code revised-statutes / Title 47 / Section 287.755
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:299.40 — LA Code / Code revised-statutes / Title 47 / Section 299.40
Liability of secretary
Status: in_force

The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claimant in accordance with the provisions of this Part.

Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:338.83 — LA Code / Code revised-statutes / Title 47 / Section 338.83
Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
Status: in_force

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

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

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

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

Added by Acts 1964, No. 477, §1; Redesignated from R.S. 33:2736 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:869 — LA Code / Code revised-statutes / Title 47 / Section 869
Disposition of collections
Status: in_force

All monies collected under the provisions of this Chapter, less such commissions and discounts as may be allowed as authorized in this Chapter and the amount to be withheld by the collector under R.S. 47:868, shall be paid on or before the tenth day of each month to the state treasurer, who shall credit and disburse said funds as follows:

(1) First: The sum of one million dollars annually shall be credited to Louisiana State University and Agricultural and Mechanical College to be withdrawn and used by the university for its endowment, maintenance and support, or for the purpose of paying construction cost of buildings, the cost of equipment, furniture or fixtures, or for the repair or remodeling of present buildings.

(2) Second: To the municipalities of Louisiana which are now or which hereafter are incorporated as municipal corporations functioning as such with a duly constituted governing body as authorized by the laws of the state, the respective amounts shown below. These funds shall be allocated, distributed and paid to such municipalities on the basis of the population of each as shown by the 1960 federal census or subsequent federal census or special census taken by a municipality as authorized by law, and such allocation, distribution and payment shall be made in accordance with the following schedule:

(a) Where the population is one thousand or less, the municipality shall receive four dollars and sixty-five cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(b) Where the population is one thousand one to two thousand five hundred, inclusive, the municipality shall receive four dollars and forty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(c) Where the population is from two thousand five hundred one to ten thousand, inclusive, the municipality shall receive four dollars and twenty-five cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(d) Where the population is from ten thousand one to twenty-five thousand, inclusive, the municipality shall receive four dollars for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(e) Where the population is from twenty-five thousand to one hundred thousand, inclusive, the municipality shall receive three dollars and fifty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(f) Where the population is above one hundred thousand, the municipality shall receive two dollars and fifty cents for each inhabitant, plus nine percent of the amount so allocated to such municipality on said per capita basis.

(3) Third: In the event that thirty-seven and one-half percent of the avails of eight-twentieths of one cent per cigarette tax imposed under this Chapter, less that amount allocated to Louisiana State University and Agricultural and Mechanical College and less that amount retained by the collector under this Chapter, should exceed the amount allocated to the several municipalities under the distribution formula as established in Paragraph (2) of this Section, such surplus shall be allocated, distributed, and paid as follows:

(a) To the following named parishes, in which there are no incorporated municipalities, namely, the parishes of Cameron, Plaquemines, St. Bernard, St. Charles and St. John the Baptist, the sum of one dollar and fifty cents for each inhabitant of each such parish as shown by the 1960 federal census or subsequent federal census or special census taken by such a parish.

(b) The balance of such surplus shall constitute a fund to be used exclusively for the purpose of increasing the per capita allocation, distribution, and payment to the municipalities in the various categories, beginning with those receiving the smallest per capita allocation, until the same are receiving a per capita allocation equal to that of the municipalities in the next highest category, such procedure to be continued until all municipalities are receiving an equal per capita allocation, distribution and payment.

(c) In addition to the amount percentages, and allocations above set forth, which completely allocates thirty-seven and one-half percent of the avails of eight-twentieths of one cent per cigarette tax, cities of over one hundred thousand population shall receive the further sum of fifty cents for each inhabitant, which amount shall be paid out of the remaining sixty-two and one-half percent of the avails of eight-twentieths of one cent per cigarette tax imposed under this Chapter, and any remaining avails of eight-twentieths of one cent per cigarette tax shall be deposited by the state treasurer into the state general fund.

(4) Fourth: Where any qualified municipality was not incorporated at the time the federal census of 1960 was taken, the state treasurer is authorized to provide for the taking of the census of said municipality under appropriate rules and regulations, the cost of said census to be borne by such municipality.

(5) Fifth: Where any state hospital or state institution is located within any of the above named parishes, or within the corporate limits of a municipality, the patients or inmates of such institution shall not be included in the population of such parish or municipality for the purpose of the distribution of funds under this Chapter.

(6) Sixth: The state treasurer is authorized to adopt appropriate rules and regulations necessary or proper to carry out the distribution of such funds as hereinabove and hereinafter set forth and shall allocate and distribute same quarterly to the above named parishes and to the municipalities. Beginning July 1, 1971, any balance which remains after making the distribution out of the thirty-seven and one-half percent of the total collections as hereinabove provided shall be retained in a special escrow fund specially dedicated hereby to the municipalities and parishes without municipalities. The moneys in this special escrow fund shall be distributed annually to the municipalities and said parishes having no municipalities on an equal per capita basis at such times and under such rules and regulations as may be deemed appropriate. Any balance which remains after making the distribution of the total collections as hereinabove provided shall be paid into the state general fund to be disbursed by the state treasurer as directed by law.

(7) Seventh: A sum equal to one million dollars annually of the avails of the tax levied as provided in R.S. 47:841(B), after being credited to the Bond Security and Redemption Fund, shall be deposited for subsequent appropriation in the Louisiana Cancer and Lung Trust Fund established in R.S. 40:1299.88.

(8) Eighth: After first being credited to the Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the Louisiana Constitution, the avails of the tax levied in R.S. 47:841(B) shall be disbursed as follows:

(a) The avails of eight-twentieths of one cent per cigarette as provided in Paragraphs (1) through (6) of this Section.

(b) The avails of three-twentieths of one cent per cigarette as provided in R.S. 47:843(E).

(c) After being disbursed as provided in Paragraph (7) of this Section, the remaining avails of five-twentieths of one cent per cigarette shall be deposited by the state treasurer into the state general fund.

Amended by Acts 1950, No. 171 §1; Acts 1952, No. 154, §1; Acts 1954, No. 271, §1; Acts 1954, No. 310, §1; Acts 1955, No. 54, §1; Acts 1956, No. 171, §1; Acts 1958, No. 295, §1; Acts 1958, No. 499, §1; Acts 1959, No. 114, §1; Acts 1960, No. 125, §1; Acts 1961, No. 4, §1; Acts 1962, No. 35, §1; Acts 1969, No. 79, §1; Acts 1970, No. 526, §1; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1984, No. 876, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 14, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:463.206 — LA Code / Code revised-statutes / Title 47 / Section 463.206
Special prestige license plate; "Spanish Heritage"
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 "Spanish Heritage" 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 Canary Islanders Heritage Society of Louisiana and the Los Islenos Heritage and Cultural Society of St. Bernard 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 an image of a red bull with the words "Spanish Heritage".

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 Canary Islanders Heritage Society of Louisiana and the Los Islenos Heritage and Cultural Society of St. Bernard in equal amounts.

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

Acts 2019, No. 213, §1.
La. Rev. Stat. § 47:6032 — LA Code / Code revised-statutes / Title 47 / Section 6032
Tax credit for certain milk producers
Status: in_force

A. A resident taxpayer engaged in the business of producing milk for sale shall be allowed a refundable tax credit based on the amount of milk produced and sold. The credit may be claimed against any Louisiana income tax. The credit shall be allowed when the USDA Uniform Price in Federal Order Number 7 drops below the announced production price any time during the calendar year.

B. The Department of Agriculture and Forestry shall promulgate regulations establishing the provisions of the announced production price, which must consider the following factors, including but not limited to:

(1) The average price of milk in the top five states where milk is imported to Louisiana.

(2) The average transportation cost of importing milk from those five states.

(3) The cost of production in Louisiana.

C. Each qualifying taxpayer is eligible for tax credits based on the production and sale of milk below the announced production price over a calendar year in accordance with the following schedule:

Amount of Milk Produced: Amount of Tax Credit:

Up to 1,000,000 pounds $ 3,600

1,000,001 to 1,500,000 pounds $ 7,200

1,500,001 to 2,000,000 pounds $10,800

2,000,001 to 2,500,000 pounds $14,400

2,500,001 to 3,000,000 pounds $18,000

3,000,001 pounds and above $21,600

D. The credit provided by this Section shall be earned on the last day of each calendar year and may be claimed against the income tax for the taxable year that includes the day on which the credit is earned. The credit shall be prorated on a quarterly basis.

E. If no taxes are due, or the credit exceeds the tax liability of the taxpayer for the taxable year, the amount of the credit or excess over the tax liability shall be refunded to the taxpayer. The Louisiana Department of Health shall certify to the Department of Revenue, by January 31 of the following year, which milk producers have been permitted under Louisiana Administrative Code, Title 51, Public Health Sanitary Code, Part VII, Milk, Milk Products, and Manufactured Milk Products, and meet the requirements of the Grade A Pasteurized Milk Ordinance of the 2005 revision of the Food and Drug Administration. Any producer not certified by the Louisiana Department of Health as provided by this Section shall not be entitled to the credit provided for in this Section.

F. The credit allowed for each producer pursuant to this Section shall not exceed twenty-one thousand six hundred dollars per calendar year. The total aggregate amount of tax credits for all producers provided for under this Section shall be capped at one million eight hundred thousand dollars per calendar year.

G. The credit allowed pursuant to this Section shall be reviewed by the commissioner of the Department of Agriculture and Forestry after it has been in place for two taxable years.

H. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.

Acts 2007, No. 461, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1 and 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2015, No. 125, §7, regarding applicability.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 29, §2, regarding effectiveness.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:463.143 — LA Code / Code revised-statutes / Title 47 / Section 463.143
Special prestige license plate; Masonic Blue Lodge
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 "Masonic Blue Lodge", 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 Worshipful Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

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

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

D. The annual royalty fee shall be collected by the department and forwarded to the organization. The 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. 331, §1.
La. Rev. Stat. § 47:302.36 — LA Code / Code revised-statutes / Title 47 / Section 302.36
Disposition of certain collections in Allen Parish
Status: in_force

A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Allen 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 "Allen Parish Capital Improvements Fund".

B.(1) The monies in the Allen Parish Capital Improvements Fund shall be subject to annual appropriation by the legislature.

(2) The monies in the fund shall be used solely and exclusively in Allen Parish for capital improvements.

(3) All unexpended and unencumbered monies in the fund at the end of any fiscal year shall remain in the fund.

(4) 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 the purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, renovation, preservation, maintenance, or 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.

D. The monies paid into the Allen Parish Capital Improvements Fund shall be administered and distributed by the Allen Parish Capital Improvement Board which is hereby created. The monies shall be distributed as provided by the board for furtherance of the purposes of this Section. The Allen Parish Capital Improvement Board shall consist of the state senators and representatives who represent all or a portion of Allen Parish, the president of the Allen Parish Police Jury, the Allen Parish district attorney, and the Allen Parish sheriff.

Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 15, §1, eff. April 18, 2002; Acts 2021, No. 273, §1, eff. June 15, 2021; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:349 — LA Code / Code revised-statutes / Title 47 / Section 349
Taxpayers required to keep records; confidentiality
Status: in_force

A. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the collector or his duly authorized assistants.

B.(1) Except as otherwise provided by law, the records and files of the collector or the records and files maintained pursuant to a tax ordinance, excluding ad valorem property taxes and ad valorem property tax assessment rolls, of any political subdivision are confidential and privileged, and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of the tax laws of this state or of a political subdivision of this state.

(2) No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with the administration and enforcement of the tax laws of this state or a political subdivision of this state except to the taxing jurisdiction of his employment or, in the case of an already existing independent contractor arrangement, to the contracting taxing jurisdiction.

(3) Neither the collector nor any employee engaged in the administration or charged with the custody of any such records or files shall be required to produce any of them for inspection or use in any action or proceeding, except in an action or proceeding in the administration or enforcement of the tax laws of this state or of a political subdivision.

(4) Any officer, employee, or agent or any former officer, employee, or agent of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the collector, contrary to the provisions of this Section, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both.

(5) Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any judicial proceeding in which the state or any political subdivision thereof is a party.

Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
La. Rev. Stat. § 47:338.24.6 — LA Code / Code revised-statutes / Title 47 / Section 338.24.6
City of Abbeville; authority to levy additional sales and use tax
Status: in_force

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

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

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

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

E. The proceeds of the tax authorized by this Section shall be used for salary increases of full-time employees of the city of Abbeville.

F. On the official ballot to be used at the election there shall be printed a proposition, upon which the electors of the municipality shall be permitted to vote YES or NO, to adopt the proposition, which proposition shall read as follows:

Shall the city of Abbeville, State of Louisiana (the "City"), under the provisions of the constitution and other statutory authority be authorized to levy and collect a tax of (insert the amount) ("the Tax"); (insert amount) is expected to be collected from the levy of the Tax for an entire year in perpetuity, beginning (insert date), upon the sales 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 City, all as defined by law, with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax) to be dedicated as follows: to provide sustainable raises for the City's full-time employees, as determined by the City, in the manner provided by law?

Acts 2019, No. 189, §2, eff. June 11, 2019.
La. Rev. Stat. § 47:463.159 — LA Code / Code revised-statutes / Title 47 / Section 463.159
Special prestige license plate; "Public Schools"
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 "Public Schools" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The secretary shall determine the color and design of the plates issued under the provision of this Section, provided such design shall bear the words "Public Schools".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the respective school board of the parish in which the plate was issued. In parishes where there are multiple school districts, the person requesting the plate shall indicate to which school board the royalty fee shall be forwarded. The monies received from the royalty fees shall be used solely for technological upgrades and advancements.

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

Acts 2012, No. 440, §1.
La. Rev. Stat. § 47:1034 — LA Code / Code revised-statutes / Title 47 / Section 1034
Gross receipts; transportation for own use
Status: in_force

Whenever the transportation of natural gas by pipeline is by the owner for its own use, the gross receipts from such business shall be deemed and held to be the cost of the natural gas transported delivered at the point of use, as determined from the books and records of the owner, subject to the ratio provisions of R.S. 47:1032. When there are no actual receipts upon which to base the tax, the base will be the cost of the natural gas delivered at the point of use as determined from the books and records of the owner or the average of the monthly spot market price of gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing House.

Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 2001, No. 1032, §15.
La. Rev. Stat. § 47:1871 — LA Code / Code revised-statutes / Title 47 / Section 1871
State guarantee program; Louisiana Tax Commission administration
Status: in_force

A. The state shall institute a loan guarantee program for the assessors of the state, to be administered by the Louisiana Tax Commission, subject to the provisions and limitations of this Part.

B. No loan made under the provisions of this Part shall be made after June 30, 1978 and the commission shall not guarantee any loan made after said date.

Added by Acts 1977, No. 571, §1, eff. July 15, 1977; 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. § 47:302.11 — LA Code / Code revised-statutes / Title 47 / Section 302.11
Disposition of certain collections in St. Charles Parish
Status: in_force

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

B. The monies in the St. Charles Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available to the St. Charles Parish Council to fund the development of tourism and other economic growth projects within the parish of St. Charles. 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 1993, No. 413, §1, eff. July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:324 — LA Code / Code revised-statutes / Title 47 / Section 324
Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
Status: in_force

Notwithstanding any other provision of law to the contrary, all revenue derived from mineral leases or exploration in any way of the mineral resources, including mineral revenues, from the Attakapas Wildlife Management Area, or the area known as the Attakapas Wildlife Management Area in the absence of the governor's proclamation, shall be dedicated to the Louisiana Wildlife and Fisheries Conservation Fund.

Acts 2007, No. 455, §1, eff. July 1, 2008.
La. Rev. Stat. § 47:340.1 — LA Code / Code revised-statutes / Title 47 / Section 340.1
Marketplace facilitators; collection and remittance of state and local sales and use tax
Status: in_force

A. Definitions. For purposes of this Section, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise:

(1) "Accommodations intermediary" means a person other than the owner, operator, or manager of a sleeping room, cottage, cabin, room, suite, condominium, townhouse, rental house, or other accommodation who facilitates the furnishing of an accommodation to a transient guest through a marketplace owned, operated, or otherwise controlled by the person. An accommodations intermediary shall be considered a "marketplace facilitator" pursuant to the provisions of Subparagraph (7)(a) of this Subsection. An accommodations intermediary shall not include any person included in Subparagraph (7)(b) of this Subsection.

(2) "Affiliate" means an entity that owns more than five percent of the other entity or both entities are subject to the control of a common entity that owns more than five percent of each of the other entities.

(3) "Commission" means the Louisiana Sales and Use Tax Commission for Remote Sellers set forth in this Chapter.

(4) "Local occupancy tax" means a tax levied by a local taxing authority upon the furnishing or occupancy of sleeping rooms, hotel rooms, motel rooms, overnight camping facilities, or any other similar accommodation or establishment authorized under the Louisiana Revised Statutes of 1950, including but not limited to Title 33 and Title 47, to levy occupancy taxes.

(5) "Local taxing authority" means parishes, municipalities, special taxing districts, political subdivisions, parish governing bodies, and commissions created pursuant to R.S. 33:4574(B) that are authorized under the Louisiana Revised Statutes of 1950, including but not limited to Title 33 and Title 47, to levy occupancy taxes.

(6) "Marketplace" means any physical or electronic platform or forum, owned, operated, or otherwise controlled by the marketplace facilitator, through which a marketplace seller may sell or offer for sale tangible personal property, digital products, or sales of services for delivery into Louisiana.

(7)(a) "Marketplace facilitator" means any person, including an accommodations intermediary, that facilitates a sale for a marketplace seller through a marketplace, owned, operated, or otherwise controlled by the person, by any of the following:

(i) Offering for sale through any means, by a marketplace seller, tangible personal property or sales of services for delivery into Louisiana.

(ii) Collecting payment from the purchaser and transmitting all or part of the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service directly or indirectly through any agreement or arrangement with one or more third parties.

(b) "Marketplace facilitator" shall not include any of the following:

(i) A payment processor that only handles the processing of payments between the marketplace facilitator and the purchaser.

(ii) A platform or forum that provides advertising services, including listing products for sale, so long as the advertising service platform or forum does not also engage directly or indirectly through one or more affiliated persons in the activities described in Item (a)(ii) of this Paragraph.

(iii) A derivatives clearing organization, a designated contract market, foreign board of trade or swap execution facility, registered with the Commodity Futures Trading Commission (CFTC registered platforms), and any clearing members, futures commission merchants, or brokers when using the services of CFTC registered platforms.

(iv) Repealed by Acts 2025, No. 433, §2, eff. July 1, 2025.

(v) Shared hotel brand.

(8) "Marketplace seller" means a person who sells or offers for sale tangible personal property, digital products, or sales of services for delivery into Louisiana through a marketplace that is owned, operated, or controlled by a marketplace facilitator.

(9) "Remote sale" means a sale made by a remote seller or a sale facilitated by a marketplace facilitator.

(10) "Remote seller" means a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, digital products, or services for delivery within Louisiana, but does not have a physical presence in Louisiana.

(11) "Secretary" means the secretary of the Department of Revenue.

(12) "Shared hotel brand" means an identifying trademark that an owner, operator, or manager is expressly licensed to operate a hotel under, in accordance with the terms of a hotel franchise or management agreement.

B. Duties of marketplace facilitators. A marketplace facilitator shall be considered the dealer for each remote sale for delivery into Louisiana and transacted on a marketplace on behalf of a marketplace seller. A marketplace facilitator shall be responsible for all obligations imposed on dealers under this Subtitle and shall keep records and information required by the commission to ensure proper collection and remittance of sales and use tax, including but not limited to exemption certificates and information from the marketplace seller that may be used to determine the taxability of remote sales.

C. Calculation of remote sales and criteria.

(1) A marketplace facilitator shall collect and remit state and local sales and use tax on all taxable remote sales for delivery into Louisiana that the marketplace facilitator transacts on its own behalf or facilitates on behalf of a marketplace seller regardless of whether the marketplace seller is a dealer, has registered as a dealer in Louisiana, or otherwise would have been required to collect state and local sales and use tax if the remote sale had not been facilitated by the marketplace facilitator. For purposes of this Subtitle, a marketplace facilitator shall have the same rights and duties as a remote seller.

(2) The requirement of Paragraph (1) of this Subsection shall apply only to a marketplace facilitator that makes or facilitates remote sales for delivery in Louisiana if, during the previous or current calendar year, the marketplace facilitator's gross revenue for retail sales delivered into Louisiana exceeded one hundred thousand dollars. Once the marketplace facilitator's sales exceed one hundred thousand dollars during a calendar year, the marketplace facilitator shall be deemed a dealer for all sales occurring thereafter.

(3) In determining whether the condition established in Paragraph (2) of this Subsection has been met, only remote sales that are retail sales, as defined in R.S. 47:301, shall be considered. However, a marketplace facilitator may voluntarily register for and collect state and local sales and use tax as a dealer regardless of whether the marketplace facilitator meets the condition established in Paragraph (2) of this Subsection.

D. Timing of application and collection.

No later than thirty calendar days after meeting the condition established in Paragraph (C)(2) of this Section, a marketplace facilitator shall submit an application for approval to collect state and local sales and use tax on remote sales for delivery into Louisiana to the commission on a form prescribed by the commission. The commission shall approve or deny the application and shall notify the marketplace facilitator of the approval or denial no later than thirty business days after receiving the complete application. A marketplace facilitator shall commence collection of state and local sales and use tax, once notified of the commission's approval of the application, no later than sixty days after meeting the condition established in Paragraph (C)(2) of this Section.

E. Administration of requirements to collect and remit state and local sales and use tax.

(1) For remote sales transacted on a marketplace, the marketplace facilitator shall be responsible for the determination of taxability of remote sales for delivery into Louisiana. Except as provided in Paragraph (2) of this Subsection, the marketplace facilitator shall collect and remit to the commission state and local sales and use tax based on the applicable state and local rates and bases.

(2)(a) If a marketplace facilitator fails to collect tax as required by this Subsection due to incorrect or insufficient information provided by the marketplace seller, the marketplace facilitator shall be relieved of liability for failure to collect or remit the tax provided that the relief under this Paragraph shall not exceed five percent of the total sales tax due from sales made or facilitated in this state by the marketplace facilitator. If the marketplace facilitator is relieved of liability under this Paragraph, the marketplace seller shall be liable for any amount of uncollected or unremitted tax due.

(b) No relief authorized by this Paragraph shall be permitted for remote sales made by a marketplace seller who is affiliated with the marketplace facilitator. For purposes of this Section, persons or entities shall be considered affiliated if one entity owns more than five percent of the other entity or both entities are subject to the control of a common entity that owns more than five percent of each of the entities.

(3) The state and local sales and use tax required to be collected by the marketplace facilitator shall be due and payable monthly. For the purpose of ascertaining the amount of tax payable, all marketplace facilitators shall transmit to the commission returns on forms prescribed and prepared by the commission showing the gross sales arising from all transactions during the preceding calendar month, on or before the twentieth day of the month following the month in which this tax is required to be collected. These returns shall show any further information the commission may require to correctly compute and collect the tax levied. At the time of making the return required pursuant to this Paragraph, every marketplace facilitator shall compute and remit to the commission the required tax due for the preceding calendar month, and failure to remit the tax shall cause the tax to become delinquent. In the event the tax becomes delinquent, interest and penalties imposed by this Subtitle shall be an obligation to be assessed, collected, and enforced against the marketplace facilitator in the same manner as if it were a tax due.

(4) As prescribed by regulations of the commission, a marketplace facilitator may either:

(a) Report the sales and use tax collected, as required by Paragraph (C)(1) of this Section, on all taxable remote sales for delivery into Louisiana that the marketplace facilitator facilitates on behalf of a marketplace seller separately from all sales and use tax collected, as required by Paragraph (C)(1) of this Section, on taxable remote sales for delivery into Louisiana that the marketplace facilitator transacts on its own behalf or on behalf of an affiliate, as described in Subparagraph (2)(b) of this Subsection, of the marketplace facilitator using a separate marketplace facilitator form prescribed and prepared by the commission.

(b) Report all of the sales and use tax collected, as required by Paragraph (C)(1) of this Section, on a combined basis and on a form prescribed and prepared by the commission.

(5) The marketplace facilitator shall be the sole person subject to audit for remote sales made by marketplace sellers but facilitated by the marketplace facilitator. Marketplace sellers shall not be subject to audit for remote sales facilitated by the marketplace facilitator except to the extent the marketplace facilitator seeks relief under Paragraph (2) of this Subsection.

(6) Notwithstanding any law to the contrary, a class action shall not be brought or maintained against a marketplace facilitator in the Louisiana Board of Tax Appeals or in any state or federal court by or on behalf of purchasers arising from or related to an overpayment of sales or use tax collected by the marketplace facilitator under this Section, regardless of whether the action is characterized as a tax refund claim, provided the marketplace facilitator did not intentionally collect state and local sales and use tax on remote sales without regard to applicable state and local rates and bases.

F. Notwithstanding any other provision of law to the contrary, nothing in this Section shall prohibit the marketplace facilitator and the marketplace seller from contractually agreeing to have the marketplace seller and its affiliates collect and remit all applicable taxes and fees if the marketplace seller meets all of the following requirements:

(1) The marketplace seller has annual United States gross sales over one billion dollars, including the gross sales of any affiliates, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor.

(2) The marketplace seller, or its affiliates, is a service supplier as defined by R.S. 33:9109 or is a seller as defined by R.S. 33:9109.1.

(3) The marketplace seller provides evidence to the marketplace facilitator that it is registered as a dealer defined by R.S. 47:301(4) with the state and local collectors as defined by R.S. 47:301(2).

(4) The marketplace seller notifies the commission in a manner prescribed by the commission that the marketplace seller and its affiliates will collect and remit all applicable taxes and fees on its sales through the marketplace and is liable for failure to collect or remit applicable taxes and fees on its sales.

G. Beginning January 1, 2026, an accommodations intermediary remitting sales and use taxes to the commission as a marketplace facilitator shall also remit hotel and motel occupancy taxes due upon the furnishing of sleeping rooms, cottages, or cabins by hotels to the commission subject to the same rules, administration, and rights in this Chapter.

Acts 2020, No. 216, §1, eff. July 1 2020; Acts 2023, No. 15, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 82, §1, eff. July 1, 2025; Acts 2025, No. 433, §§1, 2, eff. July 1, 2025.
La. Rev. Stat. § 47:338.101 — LA Code / Code revised-statutes / Title 47 / Section 338.101
Purpose of tax; dedication of revenues
Status: in_force

The proposition submitted at the election and the ordinance imposing said tax and any amendments thereto shall specify that the tax shall be levied and used for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, and the revenues derived therefrom shall be dedicated and used solely for said purposes.

Acts 1968, No. 83, §4; Redesignated from R.S. 33:2737.34 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2209 — LA Code / Code revised-statutes / Title 47 / Section 2209
Sale or donation to tax sale party or tax lien auction party
Status: in_force

Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be treated as a redemption or as an extinguishment of the tax lien, and the tax sale party or tax lien auction party shall be required to pay all taxes and costs in accordance with all laws applicable to redemptions or terminations. If the property is redeemed or the tax lien is extinguished pursuant to this Section, all mortgages, liens, privileges, and other encumbrances affecting the property prior to the sale shall remain in full force and effect with the same validity and priority as if the sale had not occurred.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1857 — LA Code / Code revised-statutes / Title 47 / Section 1857
Corrections and changes
Status: in_force

A. The Louisiana Tax Commission is authorized and empowered to correct or change the assessment of any company under this Part in order to make the assessment conform to the true facts. In order to correct or change any such assessment, it shall be necessary for the Louisiana Tax Commission to issue instructions to the assessor to make the change upon the assessment roll, and in the event the assessment roll has been delivered to the tax collector, then to direct the tax collector to make such change upon the roll in his possession and to collect taxes according to such change, and to notify the company of the corrections or changes so made. This notice shall be delivered by certified mail, return receipt requested, addressed to or by personal service upon, the officer or authorized agent of the company responsible for the filing of the annual report.

B.(1) Any company may institute suit in the Board of Tax Appeals or any court having jurisdiction of the cause of action for the purpose of contesting the correctness or legality of any determination related to corrections and changes of its assessed valuation for taxation by the Louisiana Tax Commission under this Section, which suit must be instituted within thirty days after receipt of the notice ordering the change. However, to state a cause of action, the petition instituting the suit shall name the Louisiana Tax Commission as defendant and shall set forth not only the correction or change of its assessed valuation for taxation made by the Louisiana Tax Commission, but also the assessed valuation for taxation that the company deems to be correct and legal and the reasons therefor.

(2) Any company that has filed suit under these provisions and whose taxes have become due shall pay such taxes under protest as provided in R.S. 47:2134(B) to the officer or officers designated by law for the collection of such taxes and shall cause notice or notices to issue in such suit to the officer or officers as provided in R.S. 47:2134(B). Upon receipt of such notice or notices, the amount paid under protest shall be segregated and invested by such officer or officers either in an interest-bearing account or in a certificate of deposit pending a final, nonappealable judgment in the suit.

(3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to all actions instituted pursuant to this Section. All references to the reviewing court shall be deemed to mean either a district court of proper venue or the Board of Tax Appeals.

Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §1, eff. June 30, 2003; Acts 2004, No. 461, §1, eff. June 24, 2004, and §3, eff. July 1, 2006; Acts 2009, No. 511, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.
La. Rev. Stat. § 47:303.1 — LA Code / Code revised-statutes / Title 47 / Section 303.1
Direct Payment Numbers
Status: in_force

A. Notwithstanding any other law to the contrary except for the provisions of R.S. 47:303(B) and (E), the state and local sales and use tax due on the purchase, importation, or lease of tangible personal property, digital products, or taxable services by taxpayers who have obtained a Direct Payment Number, hereinafter referred to as a "DP Number", shall be remitted directly to the state and appropriate political subdivision by the taxpayer, as provided in this Section. The vendor or lessor of tangible personal property, digital products, or taxable services shall not be responsible for collecting sales and use tax on sales or leases, and shall not be liable for the tax as provided in R.S. 47:304(C), upon presentation to him of a valid DP Number by such purchaser or lessee, provided that the vendor or lessor notes the DP Number on the untaxed contract or invoice submitted to the purchaser and lessee.

B.(1) A DP Number shall be issued to and shall be continued to be held by a taxpayer who obtains the required approvals and who meets all of the following qualifications and all other applicable qualifications provided for in this Section:

(a) The taxpayer's primary business in the state is that of a manufacturer of tangible personal property for resale where such manufacturing occurs at a manufacturing establishment or facility within the state.

(b) The taxpayer has reported and paid timely substantially all of the taxes which the taxpayer believes are legally due to the state and its political subdivisions.

(c) The taxpayer has an annual average of five million dollars of taxable purchases or leases of tangible personal property, digital products, taxable services, or any combination of these for three calendar years prior to the year of application by the taxpayer, and has such an average for each subsequent three-year period.

(d) The taxpayer maintains adequate procedures and practices, records and reports for accrual and timely reporting and paying the state and political subdivision sales and use taxes due.

(2)(a) A DP Number shall be issued to and shall be continued to be held by a taxpayer that is a private, nonprofit, tax-exempt organization as defined under Section 501 (c)(3) of the Internal Revenue Code, that obtains the required approvals, and that meets all of the qualifications provided for in this Section except Subparagraph (1)(a) of this Subsection.

(b) Separate DP Numbers shall be issued to and shall be continued to be held by taxpayers that are subsidiary entities of a private, nonprofit, tax-exempt organization, as defined under Section 501(c)(3) of the Internal Revenue Code, that meets the requirements of Subparagraph (a) of this Paragraph, as well as to those taxpayer entities in which the tax-exempt organization is the sole member, provided that these entities are licensed by the Louisiana Department of Health, Louisiana Board of Pharmacy, or otherwise have as their mission promoting the delivery of healthcare and patient medical services and products and further provided that these entities and the tax exempt organization together have in the aggregate an annual average of ten million dollars of taxable purchases or leases of tangible personal property, digital products, or taxable services for three calendar years prior to the year of application, and have that average for each subsequent three-year period, and which obtain the required approvals and meet the qualifications provided for in Subparagraphs (1)(b) and (d) of this Subsection.

(3)(a) A DP Number shall be issued to a taxpayer who has entered into a tax exemption contract with Louisiana Economic Development as provided by R.S. 47:4302 or a similar successor program and who obtains the required approvals and meets all of the qualifications provided for in this Section except Subparagraph (1)(a) of this Subsection. The DP Number shall be continued to be held by the taxpayer for the term of the tax exemption contract.

(b) Notwithstanding the provisions of Subsection A of this Section, a taxpayer issued a DP Number pursuant to Subparagraph (a) of this Paragraph shall not be responsible for the remittance of use taxes on purchases when filing monthly state sales and use tax returns when such purchases are exempt pursuant to the annual tax exemption contract cap.

(4) A DP Number shall be issued to a taxpayer who has entered into a cooperative endeavor agreement with the state as provided by R.S. 33:9029.2 and who obtains the required approvals and meets all of the qualifications provided for in this Section except Subparagraph (1)(c) of this Subsection. The DP Number shall be continued to be held by the taxpayer for the term of the cooperative endeavor agreement or until the taxpayer otherwise qualifies for a DP Number.

(5) A DP Number shall be issued to a taxpayer who has entered into an agreement with the state pursuant to the provisions of R.S. 47:305.73 and who obtains the required approvals and meets all of the qualifications provided in this Section except Subparagraphs (1)(a) and (c) of this Subsection. The taxpayer may possess the DP Number for the entire term of the agreement that the taxpayer enters into pursuant to R.S. 47:305.73.

C.(1) Upon application by a taxpayer to the department for a DP Number pursuant to Paragraph (B)(1) or (2) of this Section, the department shall submit the application to the local collector in the parish or parishes in which the taxpayer has a manufacturing establishment or facility or is a taxpayer that meets the requirements of Paragraph (B)(2) of this Section. The application shall be submitted to the local collector in a manner that provides actual notice of the application including but not limited to submission by certified mail that is signed for and received by the local collector. The department and the local collector shall review the application and may audit the taxpayer to determine that the taxpayer meets the qualifications provided in Paragraph (B)(1) or (2) of this Section, if the department or local collector consider an audit necessary.

(2)(a) If the taxpayer applying for a DP Number meets the qualifications of Paragraph (B)(1) or (2) of this Section and obtains written approval from the local collector in the parish or parishes in which the taxpayer has a manufacturing establishment or facility or is a taxpayer that meets the requirements of Paragraph (B)(2) of this Section within sixty days of receipt of the application by the local collector, the department shall issue the DP Number to the taxpayer.

(b) If the taxpayer meets the qualifications of Paragraph (B)(1) or (2) of this Section but written approval is not provided by the local collector within sixty days after receipt of the application by the local collector in the parish or parishes in which the taxpayer has a manufacturing establishment or facility or is a private, nonprofit, tax-exempt organization, the department shall issue a DP Number to the taxpayer.

(c) If the taxpayer meets the qualifications of Paragraph (B)(1) or (2) of this Section but approval is denied in writing by the local collector within sixty days of receipt of the application by the local collector in the parish or parishes in which the taxpayer has a manufacturing establishment or facility or is a private, nonprofit, tax-exempt organization that meets the requirements of Paragraph (B)(2) of this Section, the department shall issue a DP Number to the taxpayer that shall be applicable only for the purposes of state sales and use tax.

(3) If a local collector determines that a taxpayer no longer qualifies for a DP Number, the local collector shall notify the department and request an examination of the taxpayer for the limited purpose of determining continued eligibility for a DP Number. If, after examination, the department determines that the taxpayer no longer qualifies for a DP Number, the department shall revoke the DP Number and notify the local collector.

D. Notwithstanding any other provision of law to the contrary, the interest provided for in R.S. 47:337.80 and 1624 shall not accrue on any overpayment resulting from the payment of sales and use tax on exempt purchases by a taxpayer holding a DP number until one hundred eighty 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.

E. The department shall review the procedures and practices, records and reports of the taxpayer at least once in every three calendar years after the year in which the application for the DP Number is granted, and the department shall audit the books and records of such taxpayer unless the department decides, in its discretion, that such an audit is not necessary.

F. The DP Number issued by the department under this Section may be revoked by the secretary at any time if the taxpayer fails to meet the qualifications provided in this Section, or if the department receives written notice of the revocation of approval for issuance of the DP Number from all of the local tax collection agencies that had previously given their approval pursuant to Subsection D of this Section.

G.(1) The taxpayer may appeal the denial or revocation of a DP Number to the Board of Tax Appeals.

(2) A local collector may appeal the department's failure to revoke a taxpayer's DP Number pursuant to Paragraph (C)(3) of this Section.

H. The department shall promulgate rules and regulations necessary for the implementation of this Section.

Acts 1987, No. 682, §1, eff. Sept. 1, 1987; Acts 1988, No. 512, §1; Acts 1993, No. 895, §1; Acts 2003, No. 141, §1, eff. July 1, 2003; Acts 2008, No. 456, §1; Acts 2010, No. 960, §1, eff. July 6, 2010; Acts 2018, No. 250, §1, eff. July 1, 2018; Acts 2022, No. 428, §§1, 2, eff. Jan. 1, 2023; Acts 2024, No. 730, §1, eff. July 1, 2024; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 498, §2, eff. July 1, 2025.
La. Rev. Stat. § 47:305.5 — LA Code / Code revised-statutes / Title 47 / Section 305.5
Exemptions; manufacturing machinery and equipment
Status: in_force

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

(1)(a) "Machinery and equipment" means tangible personal property or other property that is eligible for depreciation for federal income tax purposes and that is used as an integral part in the manufacturing of tangible personal property for sale or the production, processing, and storing of food and fiber or of timber. Machinery and equipment shall also include but is not limited to the following:

(i) Computers and software that are an integral part of the machinery and equipment used directly in the manufacturing process, or which control or communicate with computer systems that control heating or cooling systems for machinery or equipment that manufactures tangible personal property for sale. Computers and software used for inventory and accounting systems or that control non-qualifying machinery and equipment are not considered machinery and equipment for purposes of this Subparagraph.

(ii) Machinery and equipment necessary to control pollution at a plant facility where pollution is produced by the manufacturing operation.

(iii) Machinery and equipment, including related computers and software, used to test or measure raw materials, the property undergoing manufacturing or the finished product, when the test or measurement is a necessary part of the manufacturing process.

(iv) Machinery and equipment used by an industrial manufacturing plant to generate electric power for self-consumption or cogeneration.

(v) Machinery and equipment used primarily to produce a news publication whether it is ultimately sold at retail or for resale or at no cost including but not limited to all machinery and equipment used primarily in composing, creating, and other prepress operations, electronic transmission of pages from prepress to press, pressroom operations, and mailroom operations and assembly activities. The term "news publication" shall mean any publication issued daily or regularly at average intervals not exceeding three months, which contains reports of varied character, such as political, social, cultural, sports, moral, religious, or subjects of general public interest, and advertising supplements and any other printed matter ultimately distributed with or a part of the publications.

(b) Machinery and equipment shall not include any of the following:

(i) A building and its structural components, unless the building or structural component is so closely related to the machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced.

(ii) Heating, ventilation, and air-conditioning systems, unless their installation is necessary to meet the requirements of the manufacturing process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities.

(iii) Tangible personal property used to transport raw materials or manufactured goods prior to the beginning of the manufacturing process or after the manufacturing process is complete.

(iv) Tangible personal property used to store raw materials or manufactured goods prior to the beginning of the manufacturing process or after the manufacturing process is complete.

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

(a) A person whose principal activity is manufacturing, as defined in this Subsection, and who is assigned by Louisiana Works a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, or industry code 423930 as a recyclable material merchant wholesaler engaged in manufacturing activities, which must include shredding facilities, as determined by the secretary of the Department of Revenue.

(b) A person whose principal activity is manufacturing and who is not required to register with Louisiana Works for purposes of unemployment insurance, but who would be assigned a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, as determined by the Louisiana Department of Revenue from federal income tax data, if he were required to register with Louisiana Works for purposes of unemployment insurance.

(3) "Manufacturing" means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. Manufacturing begins at the point at which raw materials reach the first machine or piece of equipment involved in changing the form of the material and ends at the point at which manufacturing has altered the material to its completed form. Placing materials into containers, packages, or wrapping in which they are sold to the ultimate consumer is part of this manufacturing process. Manufacturing, for purposes of this Paragraph, does not include any of the following:

(a) Repackaging or redistributing.

(b) The cooking or preparing of food products by a retailer in the regular course of retail trade.

(c) The storage of tangible personal property.

(d) The delivery of tangible personal property to or from the plant.

(e) The delivery of tangible personal property to or from storage within the plant.

(f) Actions such as sorting, packaging, or shrink wrapping the final material for ease of transporting and shipping.

(4) "Manufacturing for agricultural purposes" means the production, processing, and storing of food and fiber and the production, processing, and storing of timber.

(5) "Plant facility" means a facility, at one or more locations, in which manufacturing, referred to in Sectors 11 and 31-33 of the North American Industrial Classification system as of 2002, of a product of tangible personal property takes place.

(6) "Used directly" means used in the actual process of manufacturing or manufacturing for agricultural purposes.

B. The following items shall be exempt from the sales and use tax imposed by the state or a political subdivision whose boundaries are coterminous with the state:

(1) Machinery and equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one or more fixed locations within Louisiana.

(2) Machinery and equipment purchased by a utility regulated by the Public Service Commission or the council of the city of New Orleans. For the purposes of this Paragraph, the term "utility" shall mean a person regulated by the Public Service Commission or the council of the city of New Orleans who is assigned a North American Industry Classification System Code 22111, Electric Power Generation, as it existed in 2002 and shall be considered a "manufacturer" for purposes of this Section.

(3) Sales of electricity for chlor-alkali manufacturing processes.

C. The following items purchased by a person whose principal activity is manufacturing and who is assigned an industry group designation by the United States Census of 3211 through 3222 or 113310 pursuant to the North American Industry Classification System of 2007 shall be exempt from sales and use taxes imposed by the state or a political subdivision whose boundaries are coterminous with the state:

(1) Tangible personal property consumed in the manufacturing process, such as fuses, belts, felts, wires, conveyor belts, lubricants, and motor oils.

(2) Repairs and maintenance of manufacturing machinery and equipment.

D. The lease or rental of machinery and equipment used by a manufacturer in a plant facility predominately and directly in either of the following shall be exempt from the lease or rental tax imposed by the state or a political subdivision whose boundaries are coterminous with the state:

(1) The actual manufacturing process of an item of tangible personal property.

(2) The actual manufacturing for agricultural purposes, including but not limited to rubber-tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybalers, attachments and sprayers, clippers, cultivators, discs, plows, and spreaders, which is for ultimate sale to another and not for internal use, at one or more fixed locations within Louisiana.

E. A political subdivision may by ordinance or resolution provide for the exemptions established in this Section. The ordinance or resolution adopted or approved by the political subdivision shall provide for the adoption of all of the definitions, exemptions, and limitations provided for in this Section.

F.(1) No person shall be entitled to purchase, use, lease, or rent machinery or equipment as defined herein without payment of the sales and use tax before receiving a certificate of exemption from the secretary of the Department of Revenue certifying that he is a manufacturer as defined herein.

(2) The manufacturer's exemption certificate granted by the Department of Revenue shall serve as a substitute for the sales tax exemption for certain farm equipment.

G. The secretary of the Department of Revenue may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to administer the exemptions provided for in this Section.

Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:773 — LA Code / Code revised-statutes / Title 47 / Section 773
Amount, tenor and solvency of bond
Status: in_force

Each dealer shall furnish bond in an amount and of tenor and solvency satisfactory to the collector. In no event shall the bond exceed in amount the total tax, penalty, or interest of the particular dealer for the last preceding three calendar months. If the dealer has had no tax, penalty, or interest for the period mentioned, the initial bond shall not exceed the amount of twenty thousand dollars for taxes on gasoline or motor fuel, ten thousand dollars for taxes on lubricating oil, and two thousand dollars for taxes on kerosene. In no event shall the bond be less than the average monthly taxes, penalties and interest due under this Chapter by such dealer during the last preceding twelve calendar months. Nothing contained herein shall be construed to prevent the prepayment by the dealer of the taxes involved so as to reduce the amount of the bond required so long as such payments are strictly in accord with rules and regulations prescribed by the collector. Each dealer may furnish a separate bond for taxes on gasoline or motor fuel, for taxes on lubricating oil, and for taxes on kerosene, or at his option the dealer may furnish a combined bond covering his liability for all of those taxes, the amount of which shall be the aggregate of the amounts which would be required if separate bonds were furnished.

Amended by Acts 1958, No. 434, §1.
La. Rev. Stat. § 47:818.16 — LA Code / Code revised-statutes / Title 47 / Section 818.16
Tax on unaccounted for losses; liability
Status: in_force

A. There is hereby levied an annual tax at the rates specified by this Subpart on taxable unaccounted for gasoline or diesel fuel losses at a terminal in this state.

(1) "Taxable unaccounted for losses" means the number of net gallons of unaccounted for gasoline or diesel fuel losses that exceeds one-half of one percent of the number of net gallons removed from the terminal during the year by a bulk transfer or at the terminal rack.

(2) "Unaccounted for losses" means the difference between:

(a) The amount of gasoline or diesel fuel in inventory at the terminal at the beginning of the calendar year plus the amount of gasoline or diesel fuel received by the terminal during the year.

(b) The amount of gasoline or diesel fuel in inventory at the terminal at the end of the calendar year plus the amount of gasoline or diesel fuel removed from the terminal during the year.

(3) Accounted for losses that have been approved by the secretary shall not constitute "unaccounted for losses". "Accounted for losses" may include losses of fuel on which tax has accrued and that is subsequently lost or destroyed by fire, lightning, flood, explosion, or other accidental or providential cause of which the secretary has been properly notified.

B. The terminal operator whose gasoline or diesel fuel is unaccounted for is liable for the tax levied by this Section. Fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the secretary as having been removed from the terminal is presumed to be unaccounted for fuel losses. A terminal operator may rebut this presumption by establishing that gasoline or diesel fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, is an accounted for loss or constitutes part of a transmix.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:2164 — LA Code / Code revised-statutes / Title 47 / Section 2164
Tax lien certificates assignable; recordation
Status: in_force

A tax lien may be assigned by the tax lien certificate holder to any person who is not prohibited from acquiring the tax lien pursuant to R.S. 47:2162. The assignment of a tax lien evidenced by a tax lien certificate issued in favor of a political subdivision for less than the full amount of the delinquent obligation shall not be considered a donation of public property. The assignment of a tax lien shall become effective against third persons upon filing of the act of assignment in the mortgage records. Notice of assignment shall be given to the tax collector.

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:302.54 — LA Code / Code revised-statutes / Title 47 / Section 302.54
Allocation of certain collections in Vernon Parish
Status: in_force

A. There is hereby created in the state treasury, as a special fund, the Vernon Parish Legislative Improvement Fund No. 2, hereinafter referred to as the "fund".

B. In accordance with the provisions of R.S. 47:302.5(E)(5), the treasurer shall deposit monies into the fund to be used solely as provided in Subsection C of this Section. 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 state treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.

C. The monies in the Vernon Parish Legislative Improvement Fund No. 2 shall be subject to annual appropriations by the legislature and the monies in the fund shall be available exclusively to the Vernon Parish Police Jury for projects in Vernon Parish as determined by the Vernon Parish Legislative Community Improvement Board as created by R.S. 47:302.5(D).

Acts 2008, No. 864, §1, eff. July 9, 2008.
La. Rev. Stat. § 47:842 — LA Code / Code revised-statutes / Title 47 / Section 842
Definitions
Status: in_force

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

(1) "Brand family" has the meaning as set forth in R.S. 13:5072.

(2) "Cigarette" includes any roll for smoking or heating pursuant to ordinary conditions of use made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper, or any other material except where such wrapper is wholly or in greater part made of tobacco.

(3) "Cigars" includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco.

(4) "Collector" means the collector of revenue for the State of Louisiana or his duly authorized representatives.

(5) "Dealer" includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. The term also means any person who imports cigars, cigarettes, or smoking tobacco from any state or foreign country for distribution, sale, or consumption in the State of Louisiana.

(6) "Invoice price" the manufacturers net invoiced price as invoiced to the Louisiana tobacco dealer, by the manufacturer, jobber, or other persons engaged in selling tobacco products in accordance with the tax levied by this chapter.

(7) "Manufacturer" means anyone engaged in the manufacture, production, or foreign importation of tobacco products.

(8) "Person" means any natural person, trustee, company, partnership, corporation or other legal entity.

(9) "Place of business" as used in this Chapter means the place where the orders are received, or where the taxable articles are sold, or if sold upon a railroad train or on or from any other vehicle, the vehicle on which or from which the taxable articles are sold by the retail dealer. It also includes the establishment where vending machines are located.

(10) "Purchase" means acquisition in any manner, for any consideration. The term includes transporting or receiving product in connection with a purchase.

(11) "Registered tobacco dealer" as used in this Chapter refers to wholesale dealers as defined in this Section.

(12) "Retail dealer" includes every dealer other than a wholesale dealer who sells or offers for sale cigars, cigarettes or smoking tobacco irrespective of quantity or the number of sales.

(13) "Sales" or "sell" means any transfer, exchange, or barter in any manner or by any means for any consideration. The term includes distributing or shipping product in connection with a sale. References to a sale "in" or "into" a state refer to the state of the destination point of the product in the sale, without regard to where title was transferred. References to sale "from" a state refer to the sale of cigarettes that are located in that state to the destination in question without regard to where title was transferred.

(14) "Sales entity affiliate" means an entity that sells cigarettes that it acquires directly from a manufacturer or importer and is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. Entities are affiliated with each other if one, directly or indirectly through one or more intermediaries, controls or is controlled by or is under common control with the other.

(15) "Smokeless tobacco" means all smokeless tobacco including but not limited to fine cut, long cut, packed in pouches, snuff, snuff flower, chewing tobacco, cavendish, plugs, twists, shorts, refuse and other scraps, clippings and sweepings of tobacco, and other forms of loose tobacco, articles and products made of tobacco, or a tobacco substitute.

(16) "Smoking tobacco" includes granulated, plug cut, crimp cut, ready rubbed and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in or as pipe or cigarette.

(17) "Stamp" means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. By way of extension, and not limitation, the term "stamp" means any impression or character affixed to or which shall be stamped upon commodities by metered stamping machine or device by use of which the tax levied hereunder is paid.

(18) "Stamping agent" means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under R.S. 47:843 et seq. or any dealer that is required to pay the excise tax or tobacco tax imposed pursuant to R.S. 47:841 et seq. on cigarettes.

(19) "State directory" or "directory" means the directory compiled by the attorney general under R.S. 13:5073, or, in the case of reference to another state's directory, the directory compiled under the similar law in that other state.

(20) "Tobacco substitute" means any noncombustible product intended to be used or consumed as an alternative to tobacco, including products made with nicotine extracted from tobacco or any other source, or synthetic nicotine, and any product which simulates traditional smokeless tobacco whether or not it contains nicotine.

(21) "Vapor products" shall mean any noncombustible product containing nicotine or other substances that employ a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, used to produce vapor from nicotine in a solution or other form. "Vapor products" include any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. Vapor products do not include cigarettes as defined in this Section or products subject to the tax levied on cigarettes pursuant to the provisions of R.S. 47:841(B).

(22) "Vending machine" means any receptacle used to store taxable articles which vend such articles automatically.

(23) "Vending machine operator" means any person who controls the use of one or more vending machines as to the supply of cigarettes or any tobacco products in the machine or the receipts from cigarettes vended through such machines.

(24) "Wholesale dealers" are those dealers whose principal business is that of a wholesaler, and who sells cigarettes, cigars, and smoking tobacco to retail dealers for purpose of resale; and who is a bona fide wholesaler and fifty percent of whose total tobacco sales are to retail stores other than their own or their subsidiaries within Louisiana. Wholesale dealer shall include any person in the state who acquires cigarettes solely for the purpose of resale in vending machines, provided such person services fifty or more cigarette vending machines on selling locations in Louisiana other than their own. Wholesale dealers shall include those dealers engaged in receiving bulk smoking tobacco for purposes of blending and including those Louisiana dealers who were affixing cigarette and tobacco stamps as of January 1, 1974.

Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §2; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §1; Acts 2000, No. 32, §1, eff. July 1, 2000; Acts 2013, No. 221, §3; Acts 2015, No. 94, §1; Acts 2025, No. 516, §1, eff. July 7, 2025.
La. Rev. Stat. § 47:305.11 — LA Code / Code revised-statutes / Title 47 / Section 305.11
Exclusions and exemptions; contracts prior to and within ninety days of tax levy
Status: in_force

A. No new or additional sales or use tax shall be applicable to sales of materials or services involved in lump sum, unit price, fixed fee, or guaranteed maximum price construction contracts entered into and reduced to writing prior to the effective date of the statute or ordinance levying same or to sales or services involved in such contracts entered into and reduced to writing within ninety days thereafter, if such contracts involve contractual obligations undertaken prior to such effective date and were computed and bid on the basis of sales taxes at the rates effective and existing prior to such effective date.

B. This Section shall apply to sales and use taxes now or hereafter levied by the state of Louisiana or by any parish, municipality or other political subdivision thereof, whether such levy is under authority of general or special laws of the state or under powers granted in local charters or under any other authority or grant of the power to levy and collect sales or use taxes.

Added by Acts 1970, No. 7, §1. H.C.R. No. 55, 1986 R.S.; Acts 2017, No. 209, §1, eff. June 14, 2017.
La. Rev. Stat. § 47:282 — LA Code / Code revised-statutes / Title 47 / Section 282
Collection from transferee or fiduciary; procedure
Status: in_force

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 Chapter, or the liability, at law or in equity, of a fiduciary in respect of a payment of any such tax from the estate of the taxpayer, 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.

In the absence of notice to the collector under R.S. 47:283B of the existence of a fiduciary relationship, notice of liability enforceable under this Section in respect of a tax imposed by this Chapter, if mailed to the person subject to the liability at his last known address, shall be sufficient for the purpose of this Chapter, even if such person is deceased, or is under legal disability, or in the case of a corporation, has terminated its existence.

As used in this Section, the term "transferee" includes heir, legatee, devisee, and distributee.
La. Rev. Stat. § 47:463.218 — LA Code / Code revised-statutes / Title 47 / Section 463.218
Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star"
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 "Daughters of Universal Grand Chapter Order of Eastern Star" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

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

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

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

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

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

Acts 2022, No. 29, §1.
La. Rev. Stat. § 47:818.51 — LA Code / Code revised-statutes / Title 47 / Section 818.51
Power to stop and investigate vehicles; fine, collection, enforcement
Status: in_force

A. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is empowered to stop any commercial motor vehicle which appears to be operating with gasoline or diesel fuel for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart.

B. If, after such examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the gasoline or diesel fuel being used in said vehicle, the secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or driver of the vehicle.

C. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is hereby empowered to impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided herein have been paid.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:242 — LA Code / Code revised-statutes / Title 47 / Section 242
Segregation of items of gross income
Status: in_force

All items of gross income, not otherwise exempted in this Chapter, shall be segregated into two general classes.

(1) The class of gross income to be designated as "allocable income" shall include only the following:

(a) Rents and royalties from immovable or corporeal movable property.

(b) Profits from sales or exchanges of property (including items such as stocks, bonds, notes, land, machinery, mineral rights) not made in the regular course of business.

(c) Interest income.

(d) Dividends from corporate stock.

(e) Royalties or similar revenue from the use of patents, trade marks, copyrights, secret processes, and other similar intangible rights.

(f) Income from estates, trusts, and partnerships.

(g) Salaries, wages, or other compensation received by a nonresident individual for personal services.

(i) Salaries, wages, or other compensation received by a nonresident individual for personal services rendered during a declared state disaster or emergency as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as allocable income.

(ii) Wages, as defined by R.S. 47:111, paid to a nonresident individual that are exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered an item of gross income to be designated as allocable income.

(h) Income from construction, repair, or other similar services. However, income from construction, repair, or other similar services received by a nonresident corporation for disaster emergency-related work rendered during a declared state disaster or emergency as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as allocable income.

(2) The class of income to be designated as "apportionable income" shall include all items of gross income which are not properly includible in allocable income as defined in this Section.

(a) Salaries, wages, or other compensation received by a nonresident individual for personal services rendered during a declared state disaster or emergency and income from construction, repair, or other similar services received by a nonresident corporation for disaster or emergency-related work rendered during a declared state disaster or emergency as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as apportionable income.

(b) Wages, as defined by R.S. 47:111, paid to a nonresident individual that are exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered an item of gross income to be designated as allocable income.

Amended by Acts 1958, No. 170, §1; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2021, No. 383, §1, eff. June 16, 2021.
La. Rev. Stat. § 47:780 — LA Code / Code revised-statutes / Title 47 / Section 780
Seizure of equipment for evidence
Status: in_force

Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax thereon having been paid, or a bond furnished to guarantee the payment of the said tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this Chapter.
La. Rev. Stat. § 47:1401 — LA Code / Code revised-statutes / Title 47 / Section 1401
Creation of Board of Tax Appeals
Status: in_force

In order to provide effect to the provisions of Article V, Section 35 and Article VII, Section 3(A) of the Constitution of Louisiana, a board that will hear and timely decide, at a minimum of expense to the taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and any collector of the state of Louisiana or its political subdivisions in the enforcement of any tax, excise, license, permit or any other tax, fee, penalty, receipt or other law administered by a collector, and to exercise other jurisdiction as provided by law, including jurisdiction as provided for in the Uniform Local Sales Tax Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an independent agency for the purposes of this Chapter. The Local Tax Division is created as an independent agency and authority within the board for the purposes of exercising jurisdiction over disputes involving local collectors.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2025, No. 285, §1, eff. June 11, 2025.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.

NOTE: See Acts 2014, No. 198 and Acts 2016, No. 335, §2
La. Rev. Stat. § 47:332.14 — LA Code / Code revised-statutes / Title 47 / Section 332.14
Disposition of certain collections in Tangipahoa 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 Tangipahoa 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 Tangipahoa Parish Economic Development Fund as provided in and subject to R.S. 47:322.5.

Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:94 — LA Code / Code revised-statutes / Title 47 / Section 94
Installment basis
Status: in_force

A. Regular sales of personalty. Under regulations prescribed by the collector, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.

B. Sales of realty and casual sales of personalty. In the case of a casual sale or other casual disposition of personal property, other than property of a kind which would probably be included in the inventory of the taxpayer if on hand at the close of the taxable year, for a price exceeding one thousand dollars ($1,000.00), or of a sale or other disposition of real property, if in either case the initial payments do not exceed thirty per centum (30%) of the selling price, the income may, under regulations prescribed by the collector, be returned on the basis and in the manner above prescribed in this Section. As used in this Section, the term "initial payment" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.

C. Change from accrual to installment basis. If a taxpayer entitled to the benefits of Sub-section A of this Section elects for any taxable year to report his net income on the installment basis, then in computing his income for the year of change or any subsequent year, amounts actually received during any such year on account of sales or other dispositions of property made in any prior year shall not be excluded.

D. Gain or loss upon disposition of installment obligations. If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and

(1) In the case of satisfaction at other than face value or a sale or exchange, the amount realized, or

(2) In case of a distribution, transmission, or disposition otherwise than by sale or exchange, the fair market value of the obligation at the time of such distribution, transmission, or disposition. The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligations satisfied in full. This Sub-section shall not apply to the transmission at death of installment obligations if there is filed with the collector, at such time as he may by regulations prescribe, a bond in such amount and with such securities as he may deem necessary, conditioned upon the return as income, by the person receiving any payment of such obligations, of the same proportion of such payment as would be returnable as income by the decedent if he had lived and had received such payment.
La. Rev. Stat. § 47:2328 — LA Code / Code revised-statutes / Title 47 / Section 2328
Acts of transfer; improvements; contents
Status: in_force

A. The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or personal property shall contain the correct names and addresses of vendee and vendor and transferee together with the municipal or street address of the property transferred, should an address be available. All parish and municipal governing authorities which have adopted a building code shall, immediately upon issuance of a permit required under said building code, furnish the appropriate assessing authority a true and correct copy of such permit.

B. The procedure for assessing, listing, and placing transferred property and property upon which improvements have been made shall apply uniformly throughout the state uniform guidelines, procedures, and rules and regulations as are necessary to determine the time when such property shall be assessed, reassessed, listed and placed on the tax rolls and as are necessary to implement same shall be adopted by the Louisiana Tax Commission and shall apply uniformly throughout the state.

Added by Acts 1976, No. 705, §8, eff. Aug. 4, 1976. Amended by Acts 1978, No. 556, §1, eff. July 12, 1978; 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. § 47:338.105 — LA Code / Code revised-statutes / Title 47 / Section 338.105
Jefferson Parish School Board; authority to levy additional sales tax
Status: in_force

A. In order to provide additional funds for the payment of salaries of teachers in the elementary and secondary schools of the parish and/or for the expenses of operating said schools and in addition to any other sales and use tax which the Jefferson Parish School Board is now or may hereafter be authorized to collect, the Jefferson Parish School Board is hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one percent within the parish of Jefferson for a period of not to exceed three years.

B. The sales tax so levied shall be imposed by resolution of the Jefferson Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Jefferson Parish School Board only after the question of the imposition or levy of such 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 the majority of those voting in said election shall have voted in favor of the adoption of the resolution. All costs of conducting the election required by this section shall be borne by the Jefferson Parish School Board.

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

D. The proceeds of the tax herein shall be used by the Jefferson Parish School Board exclusively to supplement other revenues available to the school board for the payment of salaries of teachers in the elementary and secondary schools of the parish and/or for the expenses of operating said schools, and the resolution imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.

E. The proceeds of the tax herein authorized by the school board shall be used for the purposes set forth in the resolution levying same and shall be stated in the call for the election conducted to determine the approval of said ordinance in the parish.

F. The tax levied by authority of this Section shall expire not later than three years from the date on which the imposition of the tax becomes effective.

G. No part of the funds raised by the school board pursuant to the provisions of this Section shall be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.

H. The proceeds of this tax shall not be funded into negotiable bonds or certificates of indebtedness.

Added by Acts 1970, No. 98, §1; Redesignated from R.S. 33:2737.43 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:812 — LA Code / Code revised-statutes / Title 47 / Section 812
Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
Status: in_force

A. It shall be a violation of the Special Fuels Tax Law for a motor vehicle to operate within the state of Louisiana:

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

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

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

(4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of R.S. 47:806.

(5) In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of fifty dollars for each violation of the provisions of this Subsection. This penalty shall be assessed by the secretary of the Department of Revenue or his representative or the weights and standards police officer and shall be collected in the same manner as is provided for the collection of tax in R.S. 47:809.

B.(1) It shall be unlawful for any person to operate motor vehicles registered for or required to be registered for highway use with undyed special fuel that has not been taxed or with special fuel which contains any evidence of the dye or chemical marker as required pursuant to the regulations promulgated under 26 U.S.C. 4082. Those vehicles allowed to use dyed fuel on the highway under 26 U.S.C. 4082 or regulations adopted thereunder, but which are subject to the state tax, shall not be considered in violation of this Subpart.

(2) No supplier or dealer of special fuels or any other person shall sell or offer to sell special fuels that contain any evidence of the dye or chemical marker unless the fuel dispensing device is clearly marked with a notice that the fuel is dyed or chemically marked. Any dyed fuel that is sold or held for sale by any person for any use that is not a nontaxable use; any dyed fuel held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that such fuel was dyed; or any person who willfully alters, or attempts to alter, the strength or composition of any dye or marker in any dyed fuel is subject to a penalty.

(3) Any person violating any provision of this Subsection is subject to a penalty in the amount of ten dollars for every gallon of fuel involved or one thousand dollars whichever is greater. The penalty increases with subsequent violations by multiplying the penalty amount by the number of prior violations. If the penalty is imposed on any business entity, each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall be assessed and collected in the same manner as is provided for in Paragraph (5) of Subsection A of this Section.

(4) Any authorized representative of the secretary of the Department of Revenue or officer authorized under R.S. 47:809 who has reasonable grounds to suspect a violation of this Subsection may inspect the fuel in the fuel supply tank of any motor vehicle or the fuel storage facilities and dispensing devices of any special fuels supplier, dealer, and user to determine compliance.

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

Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1982, No. 787, §1; Acts 1984, No. 734, §1; Acts 1985, No. 155, §1; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1992, No. 984, §14; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 1997, No. 1186, §4; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.
La. Rev. Stat. § 47:338.90 — LA Code / Code revised-statutes / Title 47 / Section 338.90
West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
Status: in_force

A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and secondary schools of West Feliciana Parish or any portion thereof and/or for the purpose of providing funds to pay for capital improvements of the public school system of West Feliciana Parish, 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, title to which shall be in the public, and/or for the purpose of paying principal and interest on bonds issued by the school board, or for any one or more of said purposes, the West Feliciana Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent hereinafter sometimes called "additional sales tax" within the parish of West Feliciana, all as more particularly hereinafter set forth.

B. The additional sales tax so levied shall be imposed by an ordinance of the West Feliciana Parish School Board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax has 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 said election shall have voted in favor of the proposition to impose such additional sales tax. The proposition to levy said tax may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the additional sales tax is so voted, the board shall have complete authority to levy and collect the tax within said parish and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this section shall be borne by the West Feliciana Parish School Board and all reasonable and necessary costs and expenses of administering and collecting the additional sales tax shall be paid from the additional sales tax revenues.

C. Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including any other sales and use tax or taxes, and said additional sales tax shall be administered and collected by the board at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317; provided, however, that the West Feliciana Parish School Board shall have the right to contract with any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with any sales and use tax of such other agency.

D. The proceeds of the tax herein authorized shall be used to supplement other revenues available to the school board for the purpose of maintaining and operating the public elementary and secondary schools of West Feliciana Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of West Feliciana Parish hereinabove defined, including the payment of principal and interest on bonds issued by the school board, or for any one or more of said purposes, and the ordinance imposing said additional tax and any amendments thereto shall state the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Subject to the approval at an election as hereinbefore required, the West Feliciana Parish School Board is hereby authorized to fund into bonds not to exceed seventy-five percent of the estimated avails or proceeds of said additional sales tax hereinafter sometimes referred to as "sales tax revenues" in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the sales tax revenues may be expended, all in the manner herein provided, at such times as it deems appropriate.

E. The West Feliciana Parish School Board shall by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, said rate not to exceed the rate prescribed by the Louisiana Civil Code for conventional obligations. The bonds shall be issued in the name of the parish school board of the parish of West Feliciana, State of Louisiana, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued.

F. Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums as the board may determine.

G. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.

H. The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.

I. When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this section.

J. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this section.

K. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the board may think proper, where not inconsistent with the provisions of this section, and when any bonds payable from the tax revenues shall have been issued, this section, the ordinance of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and this section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.

L. All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published in the official journal of the board and in a financial paper published in the city of New York or the city of New Orleans, with said advertisement to be published at least once a week for three weeks, with the first publication being at least twenty-one days prior to the date fixed for reception of bids. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.

M. The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see the application thereof.

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

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

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

O. After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:

"Incontestable. Secured by a pledge and dedication of a sales and use tax in the parish of West Feliciana, Louisiana. Registered this _____ day of _________, 20___.

_______________________________

Secretary of State"

All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the state of Louisiana in any case where deposit of security is required.

P. The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.

Q. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.

R. The ordinance imposing the additional sales tax, the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall each be recorded in the mortgage records of the parish of West Feliciana and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax or the legality of the bonds so issued, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax or authorizing the bonds for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax or issuing the bonds, as provided under the provisions of this Section is not raised within the said thirty days from the publication thereof, the authority to levy the tax and the authority to issue the bonds, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.

S. Nothing contained in this Section, and particularly no provision of Subsection D hereof, shall be construed to affect the purposes for which the proceeds of any sales tax authorized by other provisions of Louisiana law shall be used, and in all such cases the disposition of the proceeds of sales taxes otherwise authorized shall be made in accordance with the authorization for such tax.

T. Funds raised pursuant to the provisions of this Section shall not be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.

Added by Acts 1974, No. 14, §1; Redesignated from R.S. 33:2737.8 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:2205 — LA Code / Code revised-statutes / Title 47 / Section 2205
Donations of adjudicated property
Status: in_force

The governing body of a political subdivision may by ordinance allow the donation of any identified adjudicated property to any person to the extent allowed by the Constitution of Louisiana. The donated property may be used only for purposes allowed by the Constitution of Louisiana.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1576.1 — LA Code / Code revised-statutes / Title 47 / Section 1576.1
Settlement offers
Status: in_force

A. Written settlement offers on matters in litigation shall be submitted to the secretary. The secretary shall respond with a written acceptance, rejection or counter offer within three months of the date the settlement offer is received. In responding to a settlement offer, the secretary may consider the hazards of litigation.

B. If the secretary fails to accept, reject, or make a counteroffer as provided for in this Subsection within three months of the date the taxpayer's settlement offer is received, the secretary's conduct shall constitute unreasonable delay by the department within the meaning of R.S. 47:1601(A)(2)(d), and interest shall be abated from the date the taxpayer's settlement offer was received through the date a written acceptance, rejection or counter offer is provided to the taxpayer.

Acts 2006, No. 119, §1, eff. June 2, 2006.
La. Rev. Stat. § 47:120.171 — LA Code / Code revised-statutes / Title 47 / Section 120.171
Income tax checkoff; donation for New Opportunities Waiver Fund
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the New Opportunities Waiver Fund, created pursuant to R.S. 39:100.61, in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the New Opportunities Waiver Fund in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

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

Acts 2012, No. 186, §1.
La. Rev. Stat. § 47:463.125 — LA Code / Code revised-statutes / Title 47 / Section 463.125
Special prestige license plates; "America's WETLAND"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish the "America's WETLAND" prestige license plate, if there is a minimum of one thousand applicants for such plate. The plate shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The purpose of the plate is to promote awareness of Louisiana's coastal wetlands and coastal wetlands restoration. The license plate shall be of a color and design selected by America's WETLAND: Campaign to Save Coastal Louisiana, provided it is in compliance with R.S. 47:463(A)(3).

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

C. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This royalty fee shall be in addition to the regular motor vehicle 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 monies received from the additional twenty-five-dollar royalty fee shall be forwarded to America's WETLAND Foundation.

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

Acts 2003, No. 1242, §1, eff. July 7, 2003.
La. Rev. Stat. § 47:2235 — LA Code / Code revised-statutes / Title 47 / Section 2235
Authority of the political subdivision to establish servitudes over adjudicated property; procedure
Status: in_force

A. The political subdivision may maintain apparent servitudes over adjudicated property and may, after the redemptive period, declare the existence of any public servitude as though by destination of the owner, regardless of whether the servitude is apparent or nonapparent.

B. A public servitude by destination of the owning political subdivision may be declared in writing upon authorization by ordinance duly enacted after public promulgation. The ordinance and act may be filed with the recorder of conveyances of the parish and may show the name of any prior owners of the property for indexing as vendor.

C. If a servitude has been declared in accordance with this Section and the property is redeemed, the owning political subdivision shall compensate the redeeming owner for the value of the servitude declared. The compensation shall be in accordance with the provisions of the Louisiana Constitution. Value shall be determined as of the date on which the ordinance and act are filed as required by Subsection B of this Section.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:305.50 — LA Code / Code revised-statutes / Title 47 / Section 305.50
Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
Status: in_force

A.(1) The sales and use tax imposed by the state of Louisiana or any of its local political subdivisions shall not apply to trucks with a gross weight of twenty-six thousand pounds or more and to trailers if such trucks and trailers are used at least eighty percent of the time in interstate commerce and whose activities are subject to the jurisdiction of the United States Department of Transportation. The determination of whether a truck is used at least eighty percent of the time in interstate commerce shall be based solely on the actual mileage of such truck; however, no truck shall have more than twenty percent Louisiana intrastate miles.

(2)(a) The sales and use tax imposed by the state or any of its political subdivisions shall not apply to the purchase, use, or lease of a qualifying truck or to the purchase, use, or lease of a qualifying trailer purchased, imported, or leased, with or without a qualifying truck, for use with a qualifying truck.

(b) For purposes of this Paragraph, a qualifying truck shall meet the following requirements:

(i) Be registered in Louisiana as a Class 1 vehicle as defined in R.S. 47:462 and shall have a registered gross weight as defined in R.S. 47:451 of at least eighty thousand pounds.

(ii) Be subject to the jurisdiction of the United States Department of Transportation.

(iii) Will be registered or is registered with apportioned plates through the International Registration Plan or will be issued or is issued a special permit according to the provisions of R.S. 32:387(J) from the Louisiana Department of Transportation and Development. In cases of issuance of a special permit pursuant to the provisions of R.S. 32:387(J), the qualifying truck shall engage in no less than two hundred intermodal container moves per year regardless of whether such moves require a special permit. In the year of acquisition, sale, disposal, or destruction of the qualifying truck, the intermodal container moves per year requirement shall be prorated for the portion of the year the qualifying truck was owned, operated, or owned and operated by the taxpayer.

(c) For purposes of this Paragraph, a qualifying trailer shall be a trailer which is subject to the jurisdiction of the United States Department of Transportation.

(3) The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act, subject to oversight by the House Ways and Means Committee and the Senate Revenue and Fiscal Affairs Committee, to implement the provisions of this Subsection, including rules and regulations providing for the administration of audits, audit procedures, and the documents a taxpayer must retain in order to document the tax exemption authorized by this Subsection.

(4) Notwithstanding the provisions of any other law to the contrary, prior to the commencement of an audit or investigation for purposes of determining the correct amount of the tax exemption, and prior to an examination or investigation of the place of business and the books, records, papers, vouchers, accounts, and documents of any taxpayer, the auditor shall submit written justification of such audit or investigation to the secretary of the Department of Revenue. The secretary shall approve the scope of action of the department. No audit or investigation shall proceed without approval by the secretary. However, there shall be no approval from the secretary necessary for a political subdivision to audit, examine, or investigate for the purpose of determining the correct amount of the tax exemption.

(5) During a gubernatorially declared state of emergency, if the declared emergency or related relief efforts of a taxpayer who is eligible for an exemption according to the provisions of this Subsection undermines the ability of such taxpayer to comply with the provisions of this Subsection, the secretary shall waive the requirements of this Subsection.

(6) For purposes of this Subsection, the terms "trucks" and "trailers" shall have the meanings ascribed to the terms truck, trailer, road tractor, semitrailer, tandem truck, tractor, and truck-tractor in R.S. 47:451.

B. The deputy secretary of public safety services of the Department of Public Safety and Corrections may promulgate forms and rules in accordance with the Administrative Procedure Act necessary to implement the provisions of this Section.

C.(1) The sales and use tax imposed by the state of Louisiana or any of its local political subdivisions or statewide taxing authorities shall not apply to rail rolling stock sold or leased in this state.

(2) The sales and use tax imposed by any taxing authority shall not apply to parts or services used in the fabrication, modification, or repair of rail rolling stock.

D. The sales and use tax imposed by the state, its statewide taxing authorities, or any of its political subdivisions shall not apply to the "sales price" or "cost price" of railroad ties that a railroad purchases prior to long-term preservative treatment and installs into the railroad's track system outside the taxing jurisdiction of the respective taxing authority, whether it be the state, a statewide taxing authority, or a political subdivision.

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

Acts 1996, No. 8, §1, eff. July 1, 1996; Acts 1996, No. 36, §1, eff. July 1, 1996; Acts 1998, No. 41, §1, eff. June 30, 1998; Acts 2000, No. 27, §1, eff. June 30, 2000; Acts 2002, No. 2, §1, eff. June 30, 2002; Acts 2004, 1 st Ex. Sess., No. 10, §1, eff. June 30, 2004; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2007, No. 209, §1, eff. June 29, 2007; Acts 2009, No. 442, §1, eff. July 1, 2009; 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. § 47:302.55 — LA Code / Code revised-statutes / Title 47 / Section 302.55
Disposition of certain collections in Grant Parish
Status: in_force

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

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

C. Monies appropriated from the fund shall be available for use by the Grant Parish Police Jury for promoting tourism in Grant Parish.

Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:202 — LA Code / Code revised-statutes / Title 47 / Section 202
Income of partner
Status: in_force

A. General rule. In determining his income tax, each partner shall take into account separately his distributive share, whether or not distributed, of the partnership's:

(1) gains and losses from sales or exchanges of capital assets,

(2) charitable contributions (as defined in R.S. 47:57),

(3) other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the collector, and

(4) taxable income or loss, exclusive of items requiring separate computation under other provisions of this Subsection.

B. Character of items constituting distributive share. The character of any item of income, gain, loss, deduction, or credit included in a partner's distributive share under Subsection A(1) through A(3) of this Section shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the same manner as incurred by the partnership.

C. Gross income of a partner. In any case where it is necessary to determine the gross income of a partner for purposes of this Chapter, such amount shall include his distributive share of the gross income of the partnership, whether or not such share has been actually distributed.

Amended by Acts 1958, No. 441, §1.
La. Rev. Stat. § 47:308 — LA Code / Code revised-statutes / Title 47 / Section 308
Termination or transfer of business
Status: in_force

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

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

Acts 1991, No. 691, §1, eff. July 18, 1991.
La. Rev. Stat. § 47:463.161 — LA Code / Code revised-statutes / Title 47 / Section 463.161
Special prestige license plate; Louisiana Cultural Economy Foundation
Status: in_force

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

B. The license plate color and design shall be selected by the Board of Directors of the Louisiana Cultural Economy Foundation, a nonprofit corporation qualified as tax exempt pursuant to Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with R.S. 47:463(A)(3) and shall bear the words "Louisiana Cultural Economy Foundation".

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

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

E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Cultural Economy Foundation, to be used solely for administrative and operational purposes, including but not limited to the lease or purchase of supplies and equipment for programming, production, and the marketing needs of the foundation.

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

Acts 2013, No. 150, §1.
La. Rev. Stat. § 47:1439 — LA Code / Code revised-statutes / Title 47 / Section 1439
Escrow account
Status: in_force

A. The Board of Tax Appeals, with approval of the Cash Management Review Board, shall select a bank or financial institution to serve as fiscal agent of its Escrow Account, hereinafter referred to as "account". This fiscal agent shall distribute funds from the account only on the seventh business day following receipt of a certified copy of an order signed by the chairman of the Board of Tax Appeals, or its local tax judge, or a duly appointed ad hoc judge, as applicable, and attested to by its secretary-clerk who shall affix the board's seal, or upon receipt of a certified final non-appealable order of the relevant appellate or higher court. No such order shall be issued until there is a final and non-appealable judgment in the underlying case. No such order shall be issued except upon a joint motion of all parties, or following a contradictory hearing after service on all parties. The order shall specify the amount payable to the collector, or taxpayer, or the amounts for each.

B. The fiscal agent may be held harmless for any distribution made that complies with the provisions of both this Section and any applicable policies specified for the account by the board or the Cash Management Review Board.

C. The account, and any related funds included therein, shall be subject to audit by the legislative auditor. An annual report of account transactions concerning state cases shall also be submitted to the secretary of the Department of Revenue. An annual report of the account's transactions concerning local sales tax cases shall be submitted to the Louisiana Uniform Local Sales Tax Board. An annual report of the account's transactions concerning local ad valorem tax cases shall be submitted to the written designee for the Louisiana Sheriff's Association and the written designee for the Louisiana Assessor's Association.

D.(1) Except as provided for in Paragraphs (2) and (3) of this Subsection, the actual amount of interest earned on a taxpayer's deposits held in the Escrow Account shall be added to the principal sum held on deposit in the Escrow Account for that taxpayer and case, and shall be disbursed pursuant to Subsection A of this Section.

(2) In a case against only a state collector, one-tenth of one percent per month of the amount held in escrow for a case, not to exceed the actual amount of interest earned on monies in the Escrow Account from deposits made by a taxpayer in the case, shall be payable to the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, the monies remaining shall be deposited in and credited to the state general fund as self-generated revenues of the Board of Tax Appeals, and may be expended within the board's administrative program.

(3) In a case against a local collector, one-tenth of one percent per month of the amount held in escrow for a case, not to exceed the actual amount of interest earned on monies in the Escrow Account from deposits made by a taxpayer in the case, shall be deposited in and credited to the Local Tax Division Expense Fund, which is hereby created within the account.

E. The board, or its Local Tax Division, may assess a fee related to the optional methods of posting security provided for in R.S. 47:1434(B). This amount shall be determined pursuant to rules and regulations promulgated in accordance with R.S. 47:1413.

F.(1) The board may deposit into the account any funds received from a party for payment of the costs of service of process or for appeal costs, and it may pay the amounts received to the appropriate sheriff for service of process or the appropriate clerk of a court of appeals in the event of an appeal against a decision of the board pursuant to R.S. 47:1434.

(2) The board's Local Tax Division may deposit into the account any advance deposits for court costs and filing fees associated with its local cases, and upon issuance of an order taxing costs against those deposits it may transfer the relevant amounts to the Local Tax Division Expense Fund. The unused balance of these deposits shall be refunded to the depositor in the event that costs taxed against it are less than the amount of its advance deposit. The Local Tax Division Expense Fund shall be utilized, as directed by the local tax judge, exclusively for the Local Tax Division and its expenditures, including as provided for in Subsection G of this Section or pursuant to R.S. 47:1406.

(3) The board may utilize the escrow account to facilitate the operation of an online filing system, including the deposit of advance costs from subscribers and related payment of amounts collected related to that service. Notwithstanding any provision of this Section to the contrary, the board may utilize any interest earned on the account to facilitate an online filing system.

G.(1) The local tax judge may also order the payment of monies from the Local Tax Division Expense Fund into the state treasury, and any amount so ordered that remains after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the state general fund as self-generated revenues of the Local Tax Division of the Department of Civil Service, Board of Tax Appeals.

(2) Self-generated revenues of the Local Tax Division made available pursuant to the provisions of Paragraph (1) of this Subsection may be expended for any of the purposes specified in R.S. 47:1406, pursuant to the provisions of that Section restricting their exclusive use to the purposes of the Local Tax Division and the provisions of that Section providing for their retention and carry forward for such purposes.

Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
La. Rev. Stat. § 47:287.734 — LA Code / Code revised-statutes / Title 47 / Section 287.734
Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
Status: in_force

A. The federal law classification Domestic International Sales Corporation (DISC) is not cognizable at law in this state. For the purposes of this Part, a DISC under federal law shall be taxed and required to comply with the law the same as any other corporation. A corporation which owns stock in, makes sales to, or otherwise uses the services of a corporation classified as a DISC under federal law may be required by the secretary to include a proportionate share of DISC income and deductions on its own return to clearly reflect its income for the taxable year.

B. The federal law classification Foreign Sales Corporation (FSC) is not cognizable at law in this state. For the purposes of this Part an FSC under federal law shall be taxed and required to comply with the law the same as any other corporation. A corporation which owns stock in, makes sales to, or otherwise uses the services of a corporation classified as an FSC under federal law may be required by the secretary to include a proportionate share of the FSC's income and deductions on its own return to clearly reflect its income for the taxable year.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:120.26 — LA Code / Code revised-statutes / Title 47 / Section 120.26
Income tax checkoff; donation for Louisiana Association of Councils on Aging
Status: in_force

A. As used in this Subpart the following terms have the meanings ascribed to them:

(1) "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging.

(2) "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens.

(3) "Secretary" means the secretary of the Department of Revenue.

(4) "Senior citizens" means residents of Louisiana who have attained the age of sixty years or more.

B. Every resident, nonresident, domestic, and foreign corporation who files a state income tax return and who is entitled to a refund may designate on such return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the parish councils on aging in lieu of that amount being paid as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the tax return as prescribed by the secretary. No donation made under the provisions of this Section shall be invalid for want of an authentic act.

C. At the time the secretary confirms that a refund is due on the taxpayer's income tax return upon which a designation to the parish councils on aging has been made, the secretary shall enter into a central record the amount of the donation and the name of the donor. The secretary shall remit the total of such amounts at least every three months to OEA.

D. OEA shall deposit all donation funds from the secretary in a separate bank account and maintain a record of receipts and expenditures. Disbursement of donation funds from the special bank account shall be made by OEA to parish councils on aging and such distribution shall be based on the per capita senior citizen population in each parish as reflected in the latest federal census.

E. All funds received by parish councils on aging, having as their origin the donation of income tax refunds, shall be expended on state-approved programs administered by OEA.

Acts 1990, No. 108, §1; Acts 1997, No. 658, §2.