Source: https://law.justia.com/codes/louisiana/2018/code-revisedstatutes/title-47/
Timestamp: 2020-01-29 07:46:42
Document Index: 584897113

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TITLE 47 - Revenue and Taxation :: 2018 Louisiana Laws :: US Codes and Statutes :: US Law :: Justia
Justia › US Law › US Codes and Statutes › Louisiana Laws › 2018 Louisiana Laws › Revised Statutes › TITLE 47 - Revenue and Taxation
RS 47:1 - Delegation of power and duties to deputies
RS 47:2 - General definitions
RS 47:3 - Suits for taxes by other states; jurisdiction of courts
RS 47:4 - Same; authority of foreign officials to sue
RS 47:5 - Authority of domestic officials to sue
RS 47:6 - Definitions
RS 47:7 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:8 - Taxation of state banking corporations and shareholders
RS 47:9 - Collection of taxes from nonresident contractors and subcontractors; registration; bond
RS 47:10 - Chain store tax; imposition; authority of parishes and municipalities to collect
RS 47:11 - Tax credit for electric and natural gas service
RS 47:12 - State low-income housing credit
RS 47:13 - Renewal of tax exemption certificates
RS 47:15 - Taxpayer's Bill of Rights
RS 47:21 - INCOME TAX
RS 47:22 - Special classes of taxpayers
RS 47:31 - Individuals, corporations and trusts subject to tax
RS 47:32 - Rates of tax
RS 47:33 - Credit for taxes paid in other states
RS 47:34 - Corporation tax credit
RS 47:35 - Neighborhood assistance tax credit
RS 47:36 - Terminated by terms of Acts 1982, No. 781, 2.
RS 47:37 - Tax credit for contributions to educational institutions
RS 47:38 - Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.
RS 47:41 - Net income
RS 47:42 - Gross income defined
RS 47:43 - Exclusion from gross income; certain death benefits
RS 47:44 - Exclusion from gross income; portion of amounts received as annuities
RS 47:44.1 - Annual retirement or disability income; exemption from taxation
RS 47:44.2 - Federal social security benefits; federal and railroad retirement income exempt from taxation
RS 47:45 - Exclusion from gross income; gifts and inheritances
RS 47:46 - Exclusion from gross income; compensation for injuries or sickness
RS 47:46.1 - Amounts received under accident and health plans
RS 47:46.2 - Contributions by employer to accident and health plans
RS 47:47 - Exclusion from gross income; rental value of minister's dwelling
RS 47:48 - Exclusion from gross income; interest on Louisiana state or local government obligations
RS 47:49 - Exclusion from gross income; scholarships and fellowship grants
RS 47:50 - Exclusion from gross income; war contract renegotiation payments
RS 47:51 - Exclusions from gross income; governmental subsidies
RS 47:52 - Exclusion from gross income; compensation or retired pay received by war veterans from United States
RS 47:53 - Exclusion from gross income; income from carriage on high seas
RS 47:53.1 - Recovery of bad debts, prior taxes, and delinquency amounts
RS 47:53.2 - Exclusion from gross income; income from discharge of indebtedness
RS 47:53.3 - Repealed by Acts 1972, No. 729, 1
RS 47:53.4 - Exclusions from gross income; amounts of purchase of annuities for certain employees
RS 47:53.5 - Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
RS 47:54 - Deductions from gross income; interest
RS 47:55 - Deductions from gross income; taxes generally
RS 47:56 - Deductions from gross income; taxes on shareholders paid by corporation
RS 47:57 - Deductions from gross income; charitable and other contributions
RS 47:58 - Deductions from gross income; bad debts
RS 47:59 - Deductions from gross income; alimony payments
RS 47:59.1 - Deduction from gross income; adaptive home improvements
RS 47:60 - Deductions from gross income; losses by individuals
RS 47:60.1 - Deductions from gross income; casualty losses by individuals
RS 47:61 - Deductions from gross income; losses by corporations
RS 47:62 - Deductions from gross income; business expenses
RS 47:63 - Deductions from gross income; dividends received by corporations
RS 47:64 - Deductions from gross income; pension trusts
RS 47:65 - Deductions from gross income; depreciation
RS 47:66 - Deductions from gross income; depletion
RS 47:67 - Deductions from gross income; charges in case of oil and gas wells
RS 47:68 - Deductions from gross income; optional standard deduction
RS 47:69 - Repealed by Acts 1979, No. 586, 1
RS 47:70 - Blank
RS 47:71 - Limitations on deductions for losses from wagering and from wash sales
RS 47:72 - Limitations on deductions for capital losses
RS 47:73 - Items not deductible; family transactions
RS 47:74 - Items not deductible; shrinkage in value of life or terminable interests
RS 47:75 - Items not deductible; unpaid expenses and interest
RS 47:76 - Items not deductible; amounts allocable to income not taxed
RS 47:77 - Items not deductible; miscellaneous
RS 47:78 - Items not deductible; construction and application of provisions
RS 47:79 - Credits of individuals against net income
RS 47:85 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:86 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:87 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:88 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:89 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:91 - Period for computation of taxable income
RS 47:92 - Period in which items of gross income are included
RS 47:93 - Period for which deductions and credits shall be taken
RS 47:94 - Installment basis
RS 47:95 - Allocation of income and deductions and prevention of tax evasion
RS 47:96 - Change of accounting period
RS 47:97 - Returns for a period of less than twelve months
RS 47:98 - Definitions
RS 47:101 - Individual returns
RS 47:102 - Corporation returns
RS 47:103 - Time and place for filing returns; information concerning federal return
RS 47:104 - Taxpayer to keep records, etc.
RS 47:105 - Payment of tax
RS 47:106 - REPEALED BY ACTS 1958, NO. 442, 1.
RS 47:107 - Failure to file; penalty
RS 47:111 - Definitions
RS 47:112 - Income tax withheld at source
RS 47:112.1 - Agreements for withholding with United States government
RS 47:113 - Liability of employer
RS 47:114 - Returns and payment of tax
RS 47:115 - Refunds and credits
RS 47:116 - Declarations of estimated income tax by individuals
RS 47:117 - Time for filing declarations of estimated income tax by individuals
RS 47:117.1 - Payment of installments of estimated income tax by individuals
RS 47:118 - Failure by individual to pay estimated income tax; penalty
RS 47:119 - Criminal penalties
RS 47:120 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
RS 47:120.1 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
RS 47:120.2 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
RS 47:120.3 - Refunds and credits
RS 47:120.21 - Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
RS 47:120.25 - Legislative purpose
RS 47:120.26 - Income tax checkoff; donation for Louisiana Association of Councils on Aging
RS 47:120.31 - Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
RS 47:120.32 - Donation of individual income tax refunds ad other contributions to the Coastal Protection and Restoration Fund
RS 47:120.33 - Income tax checkoff; donation for National Lung Cancer Partnership
RS 47:120.34 - Legislative intent; declaration of purpose and policy
RS 47:120.35 - Income tax checkoff; donation for Children's Trust Fund
RS 47:120.36 - Income tax checkoff; donation for political party
RS 47:120.37 - Refund designation on tax form
RS 47:120.38 - Repealed
RS 47:120.39 - Donation of individual income tax refunds and other contributions to the SNAP Fraud and Abuse Detection and Prevention Fund
RS 47:120.40 - Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
RS 47:120.41 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.42 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.51 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.52 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.53 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.54 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.55 - Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
RS 47:120.57 - Income tax checkoff; donation for Ducks Unlimited
RS 47:120.61 - Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
RS 47:120.62 - Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
RS 47:120.63 - Income tax checkoff; donation for Louisiana cancer; creation; use of monies
RS 47:120.71 - Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
RS 47:120.76 - Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
RS 47:120.81 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
RS 47:120.91 - Income tax checkoff; donation for the National Multiple Sclerosis Society
RS 47:120.95 - Income tax checkoff; donation for Louisiana Food Bank Association
RS 47:120.101 - Income tax checkoff; Louisiana Make-A-Wish Act
RS 47:120.111 - Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
RS 47:120.121 - Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
RS 47:120.131 - Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.
RS 47:120.141 - Income tax checkoff; donation for Dreams Come True, Inc.
RS 47:120.151 - Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
RS 47:120.161 - Income tax checkoff; donation for American Red Cross
RS 47:120.171 - Income tax checkoff; donation for New Opportunities Waiver Fund
RS 47:120.181 - Repealed
RS 47:120.191 - Income tax checkoff; donation for decorative lighting on the Crescent City Connection
RS 47:120.201 - Income tax checkoff; donation for New Orleans ferries
RS 47:120.211 - Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
RS 47:120.221 - Income tax checkoff; Bastion Community of Resilience
RS 47:120.231 - Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
RS 47:120.241 - Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.
RS 47:120.251 - Income tax checkoff; donation for The Louisiana Association for the Blind
RS 47:120.261 - Income tax checkoff; donation for the Louisiana Center for the Blind
RS 47:120.271 - Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.
RS 47:120.281 - Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.
RS 47:120.291 - Income tax checkoff; donation to the American Rose Society
RS 47:120.301 - Income tax checkoff; donation to The Extra Mile
RS 47:120.311 - Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD
RS 47:120.321 - Income tax checkoff; Emerge Center for Communication, Behavior, and Development
RS 47:120.331 - Income tax checkoff; donation for Louisiana Horse Rescue Association
RS 47:120.341 - Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence
RS 47:121 - Exemptions from tax on corporations
RS 47:131 - Determination of amount of, and recognition of, gain or loss
RS 47:132 - Recognition of gain or loss; general rule
RS 47:133 - Recognition of gain or loss; exchanges solely in kind
RS 47:134 - Receipt of additional consideration
RS 47:135 - Exclusion from income; property received in certain corporate liquidations
RS 47:136 - Recognition of gain or loss; involuntary conversions
RS 47:137 - Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
RS 47:138 - Definitions relating to corporate reorganizations
RS 47:139 - Adjusted basis for determining gain or loss
RS 47:140 - Unadjusted basis; in general
RS 47:141 - Unadjusted basis; inventories
RS 47:142 - Unadjusted basis; gifts after December 31, 1933
RS 47:143 - Unadjusted basis; transfer in trust after December 31, 1933
RS 47:144 - Unadjusted basis; gift or transfer in trust before January 1, 1934
RS 47:145 - Unadjusted basis; property transmitted at death
RS 47:146 - Unadjusted basis; tax free exchanges generally
RS 47:147 - Repealed by Acts 1958, No. 443, 1
RS 47:148 - Basis to corporations
RS 47:149 - Unadjusted basis; involuntary conversions
RS 47:150 - Unadjusted basis; wash sales of stock
RS 47:151 - Unadjusted basis; property acquired during affiliation
RS 47:152 - Basis of property received in liquidations
RS 47:153 - Unadjusted basis; property converted from personal use
RS 47:154 - Repealed by Acts 1958, No. 169, 1
RS 47:155 - Unadjusted basis; property acquired before January 1, 1934
RS 47:156 - Adjustments in basis for determining gain or loss
RS 47:157 - Basis for depreciation
RS 47:158 - Basis for depletion
RS 47:159 - Distributions by corporations
RS 47:160 - Loss from wash sales of stock or securities
RS 47:161 - Income from sources partly within and partly without the State of Louisiana
RS 47:162 - Fiduciary returns
RS 47:163 - Closing by collector of taxable year
RS 47:164 - Information at source
RS 47:165 - Information by corporations
RS 47:166 - Returns of brokers
RS 47:167 - Collection of foreign items
RS 47:181 - Imposition of tax on estates and trusts
RS 47:182 - Net income of estate or trust
RS 47:183 - Credits of estate or trust against net income
RS 47:184 - Different taxable years
RS 47:185 - Employees trusts
RS 47:186 - Revocable trusts
RS 47:187 - Income for benefit of grantor
RS 47:188 - Imposition of tax on real estate investment trusts; computation
RS 47:201 - Partners, not partnership, subject to tax; partnership return of income required
RS 47:201.1 - Composite returns for nonresident partners or members
RS 47:202 - Income of partner
RS 47:203 - Partnership computations
RS 47:204 - Partner's distributive share
RS 47:205 - Determination of basis of partner's interest
RS 47:206 - Taxable years of partner and partnership
RS 47:207 - Transactions between partner and partnership
RS 47:208 - Continuation of partnership
RS 47:209 - Nonrecognition of gain or loss on contribution
RS 47:210 - Basis of contributing partner's interest
RS 47:211 - Basis of property contributed to partnership
RS 47:212 - Extent of recognition of gain or loss on distribution
RS 47:213 - Basis of distributed property other than money
RS 47:214 - Basis of distributee partner's interest
RS 47:215 - Optional adjustment to basis of undistributed partnership property
RS 47:216 - Payments to a retiring partner or a deceased partner's successor in interest
RS 47:217 - Recognition and character of gain or loss on sale or exchange
RS 47:218 - Basis of transferee partner's interest
RS 47:219 - Optional adjustment to basis of partnership property
RS 47:220 - Treatment of certain liabilities
RS 47:220.1 - Manner of electing optional adjustment to basis of partnership property
RS 47:220.2 - Rules for allocation of basis
RS 47:220.3 - Terms defined
RS 47:221 - Tax on life insurance companies
RS 47:222 - Gross income of life insurance companies
RS 47:223 - Net income of life insurance companies
RS 47:224 - Insurance companies other than life or mutual
RS 47:225 - Computation of gross income
RS 47:226 - Mutual insurance companies other than life
RS 47:227 - Offset against tax
RS 47:241 - Net income subject to tax
RS 47:242 - Segregation of items of gross income
RS 47:243 - Computation of net allocable income from Louisiana sources
RS 47:244 - Computation of net apportionable income from Louisiana sources
RS 47:245 - Determination of Louisiana apportionment percent
RS 47:246 - Corporations; deduction from net income from Louisiana sources
RS 47:247 - Allowance of deductions and credits
RS 47:248 - Repealed by Acts 1958, No. 442, 1
RS 47:249 - Repealed by Acts 1968, No. 106, 10
RS 47:261 - Refunds and credits; general rules
RS 47:262 - Overpayment of installment
RS 47:263 - Overpayment arising from renegotiation of war contract
RS 47:264 - Overpayments arising from allowance of deductions for bad debts or worthless stock
RS 47:265 - Credits arising from refunds by utilities
RS 47:281 - Administration; general
RS 47:282 - Collection from transferee or fiduciary; procedure
RS 47:283 - Notice of fiduciary relationship
RS 47:284 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:285 - Disposition of collections
RS 47:285.1 - Repealed by Acts 1973, Ex.Sess., No. 8, 2
RS 47:287.2 - Short title
RS 47:287.3 - (Blank)
RS 47:287.11 - Tax imposed
RS 47:287.12 - Rates of tax
RS 47:287.34 - Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005.
RS 47:287.61 - Gross income defined
RS 47:287.63 - Allowable deductions defined
RS 47:287.65 - Net income defined
RS 47:287.67 - Louisiana net income defined
RS 47:287.69 - Louisiana taxable income defined
RS 47:287.71 - Modifications to federal gross income
RS 47:287.73 - Modifications to deductions from gross income allowed by federal law
RS 47:287.75 - Computation of net income
RS 47:287.77 - Computation of Louisiana net income or loss
RS 47:287.79 - Computation of Louisiana taxable income
RS 47:287.81 - Items not deductible; amounts attributable to income not taxed
RS 47:287.82 - Corporate deductions; add-back of certain intangible expenses; interest and management fees
RS 47:287.83 - Taxes not deductible
RS 47:287.85 - Federal income tax deduction
RS 47:287.86 - Net operating loss deduction
RS 47:287.91 - Determination of Louisiana net income or loss
RS 47:287.92 - Segregation of items of gross income
RS 47:287.93 - Computation of net allocable income from Louisiana sources
RS 47:287.94 - Computation of net apportionable income from Louisiana sources
RS 47:287.95 - Determination of Louisiana apportionment percent
RS 47:287.441 - Accounting periods, methods of accounting, and adjustments
RS 47:287.442 - Exceptions to taxable year of inclusion; taxable year deductions taken
RS 47:287.443 - Effective dates, taxable year, 52-53 week year
RS 47:287.444 - Returns for a period of less than twelve months, special tax computation
RS 47:287.445 - Special adjustment for long-term contracts
RS 47:287.480 - Special adjustments by the secretary
RS 47:287.501 - Exemption from tax on corporations
RS 47:287.521 - Farmers' cooperatives; all cooperatives
RS 47:287.526 - Shipowners' protection and indemnity associations
RS 47:287.527 - Political organizations
RS 47:287.528 - Homeowners' associations
RS 47:287.601 - Notice or regulations requiring records, statements, and special returns
RS 47:287.611 - General requirement of return, statement, or list
RS 47:287.612 - Corporation returns
RS 47:287.613 - Alternative forms and instructions
RS 47:287.614 - Time and place for filing returns; information concerning federal return; extension of time to file
RS 47:287.621 - Failure to file; penalty
RS 47:287.623 - Period covered by returns or other documents
RS 47:287.625 - Computations on returns or other documents
RS 47:287.627 - Identifying number; information
RS 47:287.641 - Due date of tax
RS 47:287.651 - Payment of tax
RS 47:287.654 - Installment payments of estimated income tax by corporations
RS 47:287.655 - Failure by corporation to pay estimated income tax
RS 47:287.656 - Adjustment of overpayment of estimated income tax by corporation
RS 47:287.657 - Repealed
RS 47:287.659 - Refunds and credits; general rules
RS 47:287.660 - Overpayment of installment
RS 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
RS 47:287.663 - Overpayments arising from allowance of deductions for bad debts or worthless stock
RS 47:287.664 - Credits arising from refunds by utilities
RS 47:287.681 - Administration
RS 47:287.682 - Collection from transferee or fiduciary; procedure
RS 47:287.683 - Notice of fiduciary relationship
RS 47:287.701 - Definitions, use of terms and purpose
RS 47:287.702 - Effect of Election Out of Federal Partnership Provisions
RS 47:287.732 - S Corporations
RS 47:287.732.1 - Qualified Subchapter S subsidiaries
RS 47:287.733 - Corporations filing consolidated federal returns
RS 47:287.734 - Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
RS 47:287.736 - Real Estate Investment Trusts (REITs)
RS 47:287.738 - Other inclusions and exclusions from gross income
RS 47:287.741 - Special rule for leases
RS 47:287.743 - Deductions from gross income; charges in case of oil and gas wells
RS 47:287.745 - Deductions from gross income; depletion
RS 47:287.746 - Adjustments to income and deductions
RS 47:287.747 - Situs of stock cancelled or redeemed in liquidation
RS 47:287.748 - Corporation tax credit; re-entrant jobs credit
RS 47:287.749 - Jobs credit
RS 47:287.750 - Repealed by Acts 2005, No. 401, §2, eff. for all taxable periods beginning after Dec. 31, 2005.
RS 47:287.751 - Reconciliation of transitional differences
RS 47:287.752 - Tax credit for employment of first-time nonviolent offenders
RS 47:287.753 - Neighborhood assistance tax credit
RS 47:287.755 - Tax credit for contributions to educational institutions
RS 47:287.756 - Tax credit for environmental equipment purchases
RS 47:287.757 - Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.
RS 47:287.758 - Tax credit for bone marrow donor expense
RS 47:287.759 - Tax credit for employee and dependent health insurance coverage
RS 47:287.785 - Rules and regulations
RS 47:290 - Purpose
RS 47:291 - Application of Part
RS 47:292 - Inconsistent provisions
RS 47:292.1 - Special authority for the secretary with respect to military service in the Persian Gulf area
RS 47:292.2 - Special grant of authority for the secretary with respect to military service in Bosnia
RS 47:292.3 - Special authority for the secretary with respect to certain military service in the uniformed services
RS 47:293 - Definitions
RS 47:294 - Personal exemptions and credit for dependents
RS 47:295 - Tax imposed on individuals; administration
RS 47:296 - Repealed by Acts 2002, No. 51, 2, eff. Jan. 1, 2003.
RS 47:296.1 - No-return option
RS 47:296.2 - Suspension and denial of renewal of drivers' licenses
RS 47:296.3 - Suspension, revocation, or denial of hunting and fishing licenses
RS 47:297 - Reduction to tax due
RS 47:297.1 - Tax deduction; medical savings accounts
RS 47:297.2 - Reduction to tax due
RS 47:297.3 - Exclusion from income; S Bank shareholder non-taxable income
RS 47:297.4 - Reduction to tax due; certain child care expenses
RS 47:297.5 - Exemption from income; payments received from the Louisiana Military Family Assistance Fund
RS 47:297.6 - Reduction to tax due; rehabilitation of residential structures
RS 47:297.7 - Property insurance tax credit
RS 47:297.8 - Earned income tax credit
RS 47:297.9 - Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
RS 47:297.10 - Tax deduction; elementary and secondary school tuition
RS 47:297.11 - Tax deduction; educational expenses for home-schooled children
RS 47:297.12 - Tax deduction; fees and other educational expenses for a quality public education
RS 47:297.13 - Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
RS 47:298 - Federal taxes on exempt income and limitations on the tax under this Chapter
RS 47:299 - Nonseparability
RS 47:299.1 - Purpose
RS 47:299.2 - Definitions
RS 47:299.3 - Offset request
RS 47:299.4 - Authority of the secretary; provision for rules and regulations
RS 47:299.5 - Procedure for making offset claims
RS 47:299.6 - Disallowance of claims by secretary
RS 47:299.7 - Offset and remittance to the claimant; escrow account; removal from escrow account
RS 47:299.8 - Notice of offset
RS 47:299.9 - Remittance; equivalent of refund
RS 47:299.10 - Liability of secretary
RS 47:299.11 - Ranking and priority of claims
RS 47:299.12 - Contest of offset
RS 47:299.13 - Waiver of right to contest offset
RS 47:299.14 - Form of contest
RS 47:299.15 - Disposition and appeal of contests
RS 47:299.16 - Delay for appeal
RS 47:299.17 - Notice of completion of offset
RS 47:299.18 - Refund of excess of offset over debt
RS 47:299.19 - Rules and regulations of claiming agency
RS 47:299.20 - Fees from offset claims
RS 47:299.21 - Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole
RS 47:299.31 - Purpose
RS 47:299.32 - Definitions
RS 47:299.33 - Offset request
RS 47:299.34 - Authority of the secretary; provision for rules and regulations
RS 47:299.35 - Procedure for making offset claims
RS 47:299.36 - Disallowance of claims by secretary
RS 47:299.37 - Offset and remittance to the claimant
RS 47:299.38 - Notice of offset
RS 47:299.39 - Remittance; equivalent of refund
RS 47:299.40 - Liability of secretary
RS 47:299.41 - Ranking and priority of claims
RS 47:300.1 - Tax imposed
RS 47:300.2 - Application of Part
RS 47:300.3 - Residents and nonresidents
RS 47:300.4 - Intent, purpose
RS 47:300.5 - Fiduciary responsibility
RS 47:300.6 - Louisiana taxable income of resident estate or trust
RS 47:300.7 - Louisiana taxable income of nonresident estate or trust
RS 47:300.8 - Repealed by Acts 1998, No. 61, 2.
RS 47:300.9 - Tax credit
RS 47:300.10 - Definitions
RS 47:300.11 - Inconsistent provisions
RS 47:301 - Definitions
RS 47:301.1 - Telecommunications and ancillary services
RS 47:301.2 - Sales Tax Streamlining and Modernization Commission
RS 47:302 - Imposition of tax
RS 47:302.1 - Exemptions from lease or rental tax, helicopters
RS 47:302.2 - Disposition of certain collections in the city of Shreveport
RS 47:302.3 - Disposition of certain collections in the city of Bossier City
RS 47:302.4 - Disposition of certain collections in Madison and Richland Parishes
RS 47:302.5 - Disposition of certain collections in Vernon Parish
RS 47:302.6 - Disposition of certain collections in Avoyelles Parish
RS 47:302.7 - Disposition of certain collections in Ouachita Parish
RS 47:302.8 - Disposition of certain collections in Lincoln Parish
RS 47:302.9 - Disposition of certain collections in Morehouse Parish
RS 47:302.10 - Disposition of certain collections in Natchitoches Parish
RS 47:302.11 - Disposition of certain collections in St. Charles Parish
RS 47:302.12 - Disposition of certain collections in Calcasieu Parish
RS 47:302.13 - Disposition of certain collections in Iberia Parish
RS 47:302.14 - Disposition of certain collections in Calcasieu Parish
RS 47:302.15 - Disposition of certain collections in Webster Parish
RS 47:302.16 - Disposition of certain collections in Winn Parish
RS 47:302.17 - Disposition of certain collections in Tangipahoa Parish
RS 47:302.18 - Disposition of certain collections in Lafayette Parish
RS 47:302.19 - Disposition of certain collections in Lafourche Parish
RS 47:302.20 - Disposition of certain collections in Terrebonne Parish
RS 47:302.21 - Disposition of certain collections in Ascension Parish
RS 47:302.22 - Acadia Parish Visitor Enterprise Fund
RS 47:302.23 - Disposition of certain collections in Vermilion Parish
RS 47:302.24 - Disposition of certain collections in Beauregard Parish
RS 47:302.25 - Disposition of certain collections in Cameron Parish
RS 47:302.26 - Disposition of certain collections in St. Tammany Parish
RS 47:302.27 - Disposition of certain collections in St. Martin Parish
RS 47:302.28 - Disposition of certain collections in Pointe Coupee Parish
RS 47:302.29 - Disposition of certain collections in East Baton Rouge Parish
RS 47:302.30 - Disposition of certain collections in Rapides Parish
RS 47:302.31 - Disposition of certain collections in West Carroll Parish
RS 47:302.32 - Disposition of certain collections in East Carroll Parish
RS 47:302.33 - Disposition of certain collections in Tensas Parish
RS 47:302.34 - Disposition of certain collections in Franklin Parish
RS 47:302.35 - Disposition of certain collections in Jackson Parish
RS 47:302.36 - Disposition of certain collections in Allen Parish
RS 47:302.37 - Disposition of certain collections in Sabine Parish
RS 47:302.38 - Disposition of certain collections in Jefferson Davis Parish
RS 47:302.39 - Disposition of certain collections in DeSoto Parish
RS 47:302.40 - Disposition of certain collections in Plaquemines Parish
RS 47:302.41 - Disposition of certain collections in Livingston Parish
RS 47:302.42 - Disposition of certain collections in the town of Homer in Claiborne Parish
RS 47:302.43 - Disposition of certain collections in Union Parish
RS 47:302.44 - Disposition of certain collections in St. Mary Parish
RS 47:302.45 - Disposition of certain collections in Red River Parish
RS 47:302.46 - Disposition of certain collections in West Feliciana Parish
RS 47:302.47 - Disposition of certain collections in East Feliciana Parish
RS 47:302.48 - Disposition of certain collections in LaSalle Parish
RS 47:302.49 - Disposition of certain collections in Evangeline Parish
RS 47:302.50 - Disposition of certain collections in the city of Baker
RS 47:302.51 - Disposition of certain collections in Bienville Parish
RS 47:302.52 - Disposition of certain collections in Claiborne Parish
RS 47:302.53 - Disposition of certain collections in Concordia Parish
RS 47:302.54 - Allocation of certain collections in Vernon Parish
RS 47:302.55 - Disposition of certain collections in Grant Parish
RS 47:302.56 - Disposition of certain collections in Orleans Parish
RS 47:303 - Collection
RS 47:303.1 - Direct Payment Numbers
RS 47:304 - Treatment of tax by dealer
RS 47:305 - Exclusions and exemptions from the tax
RS 47:305.1 - Exclusions and exemptions; ships and ships' supplies
RS 47:305.2 - Exclusions and exemptions; insulin, prescription and nonprescription
RS 47:305.3 - Exclusions and exemptions; seeds used in planting of crops
RS 47:305.4 - Repealed by Acts 1985, No. 631, 2, eff. July 16, 1985.
RS 47:305.5 - Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.
RS 47:305.6 - Exclusions and exemptions; Little Theater tickets
RS 47:305.7 - Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
RS 47:305.8 - Exclusions and exemptions; pesticides used for agricultural purposes
RS 47:305.9 - Exclusions and exemptions; motion picture film rental
RS 47:305.10 - Exclusions and exemptions; property purchase for first use outside the state
RS 47:305.11 - Exclusions and exemptions; contracts prior to and within ninety days of tax levy
RS 47:305.12 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.13 - Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
RS 47:305.14 - Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
RS 47:305.15 - Exclusions and exemptions; sales or purchases by individuals who are blind
RS 47:305.16 - Exclusions and exemptions; cable television installation and repair
RS 47:305.17 - Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
RS 47:305.18 - Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
RS 47:305.19 - Exclusions and exemptions; leased vessels used in the production of minerals
RS 47:305.20 - Exclusions and exemptions; Louisiana commercial fishermen
RS 47:305.21 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.22 - Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.
RS 47:305.23 - Repealed by Acts 1982, No. 415, 3
RS 47:305.24 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.26 - Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
RS 47:305.27 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.28 - Exclusions and exemptions; gasohol
RS 47:305.29 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.30 - Exclusions and exemptions; Plaquemines Parish
RS 47:305.31 - Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
RS 47:305.32 - Repealed by Acts 1982, No. 44, 1
RS 47:305.33 - Exclusions and exemptions; nonprofit retirement centers
RS 47:305.34 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.35 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:305.36 - Exclusions and exemptions; motor vehicles
RS 47:305.37 - Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
RS 47:305.38 - Exclusions and exemptions; sheltered workshop for persons with intellectual disabilities
RS 47:305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
RS 47:305.40 - Exclusions and exemptions; purchases of Mardi Gras specialty items
RS 47:305.41 - Exclusions and exemptions; Ducks Unlimited; Bass Life
RS 47:305.42 - Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
RS 47:305.43 - Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
RS 47:305.44 - Exclusions and exemptions; raw materials used in printing process
RS 47:305.45 - Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
RS 47:305.46 - Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program
RS 47:305.47 - Exclusions and exemptions; pharmaceutical samples distributed without charge
RS 47:305.48 - Exemption; automobiles owned by military personnel
RS 47:305.49 - Catalog distribution; exemption
RS 47:305.50 - Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
RS 47:305.51 - Exemption; utilities used by steelworks and blast furnaces
RS 47:305.52 - Exemption; custom computer software
RS 47:305.53 - Exclusions and exemptions; sickle cell disease organizations
RS 47:305.54 - Exemption; Annual Louisiana Sales Tax Holidays Act
RS 47:305.55 - Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
RS 47:305.56 - Exemption; off-road vehicles; out-of-state buyers
RS 47:305.57 - Exemptions; sale of art work
RS 47:305.58 - Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
RS 47:305.59 - Exemption; charitable residential construction
RS 47:305.60 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
RS 47:305.61 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
RS 47:305.62 - Exemption; Annual Louisiana Second Amendment Weekend Holiday
RS 47:305.63 - Exemption; commercial farm irrigation equipment
RS 47:305.64 - Exemption; qualifying radiation therapy treatment centers
RS 47:305.65 - Exemption; charitable residential construction, rehabilitation, and renovation; limitation
RS 47:305.66 - Exemption; parish councils on aging
RS 47:305.67 - Exemption; breastfeeding items
RS 47:305.68 - Exemption; Fore!Kids Foundation
RS 47:305.69 - Exemption; motor vehicles for use by persons with orthopedic disabilities
RS 47:305.70 - Exemption; "Make It Right Foundation
RS 47:305.71 - Exemption; St. Bernard Project, Inc.
RS 47:306 - Returns and payment of tax; penalty for absorption
RS 47:306.1 - Collection from interstate and foreign transportation dealers
RS 47:306.2 - Collection from certain interstate and foreign transportation dealers
RS 47:306.3 - Donations to the Louisiana Military Family Assistance Fund
RS 47:306.4 - Registration of dealers; sale, lease, or rental through online forums
RS 47:306.5 - Annual reporting requirement
RS 47:307 - Collector's authority to determine the tax in certain cases
RS 47:308 - Termination or transfer of business
RS 47:309 - Dealers required to keep records
RS 47:309.1 - Dealers required to furnish list of purchasers
RS 47:310 - Wholesalers and jobbers required to keep records
RS 47:311 - Collector's authority to examine records of transportation companies
RS 47:312 - Failure to pay tax on imported tangible personal property; grounds for attachment
RS 47:313 - System of import permits; seizure and forfeiture of vehicles used in importing without permit
RS 47:314 - Failure to pay tax; rule to cease business
RS 47:315 - Sales returned to dealer; credit or refund of tax
RS 47:315.1 - Sales tax refund
RS 47:315.2 - Sales tax refund; new housing construction
RS 47:315.3 - Sales tax refund; sales and rentals covered by Medicare
RS 47:315.4 - Sales and use tax credit; waiver of homestead exemption
RS 47:315.5 - Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
RS 47:316 - Collector to provide forms
RS 47:317 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:318 - Disposition of collections
RS 47:321 - Imposition of tax
RS 47:321.1 - Imposition of Tax
RS 47:322 - Collection of the tax
RS 47:322.1 - Disposition of certain collections in Ouachita Parish
RS 47:322.2 - Disposition of certain collections in West Carroll Parish
RS 47:322.3 - Disposition of certain collections in East Carroll Parish
RS 47:322.4 - Disposition of certain collections in Tensas Parish
RS 47:322.5 - Disposition of certain collections in Tangipahoa Parish
RS 47:322.6 - Disposition of certain collections in Washington Parish
RS 47:322.7 - Disposition of certain collections in Allen Parish
RS 47:322.8 - Disposition of certain funds in Beauregard Parish
RS 47:322.9 - Disposition of certain collections in East Baton Rouge Parish
RS 47:322.10 - Disposition of certain collections in Sabine Parish
RS 47:322.11 - Disposition of certain collections in Calcasieu Parish
RS 47:322.12 - Disposition of certain collections in Cameron Parish
RS 47:322.13 - Disposition of certain collections in Natchitoches Parish
RS 47:322.14 - Disposition of certain collections in Jefferson Davis Parish
RS 47:322.15 - Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
RS 47:322.16 - Disposition of certain collections in Winn Parish
RS 47:322.17 - Disposition of certain collections in Morehouse Parish
RS 47:322.18 - Disposition of certain collections in Madison and Richland Parishes
RS 47:322.19 - Disposition of certain collections in Vernon Parish
RS 47:322.20 - Disposition of certain collections in Plaquemines Parish
RS 47:322.21 - Disposition of certain collections in Livingston Parish
RS 47:322.22 - Disposition of certain collections in the town of Homer in Claiborne Parish
RS 47:322.23 - Disposition of certain collections in Union Parish
RS 47:322.24 - Disposition of certain collections in Terrebonne Parish
RS 47:322.25 - Disposition of certain collections in St. Mary Parish
RS 47:322.26 - Disposition of certain collections in West Feliciana Parish
RS 47:322.27 - Disposition of certain collections in East Feliciana Parish
RS 47:322.28 - Disposition of certain collections in Lafayette Parish
RS 47:322.29 - Disposition of certain collections in Avoyelles Parish
RS 47:322.30 - Disposition of certain collections in the cities of Shreveport and Bossier City
RS 47:322.31 - Disposition of certain collections in Vermilion Parish
RS 47:322.32 - Disposition of certain collections in Rapides Parish
RS 47:322.33 - Disposition of certain collections in Lincoln Parish
RS 47:322.34 - Disposition of certain collections in the parish of Jefferson
RS 47:322.35 - Disposition of certain collections in LaSalle Parish
RS 47:322.36 - Disposition of certain collections in Caldwell Parish
RS 47:322.37 - Disposition of certain collections in St. Tammany Parish
RS 47:322.38 - Disposition of certain collections in Orleans Parish
RS 47:322.39 - Disposition of certain collections in St. Bernard Parish
RS 47:322.40 - Disposition of certain collections in Red River Parish
RS 47:322.41 - Disposition of certain collections in Evangeline Parish
RS 47:322.42 - Disposition of certain collections in the city of Baker
RS 47:322.43 - Disposition of certain collections in Bienville Parish
RS 47:322.44 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
RS 47:322.45 - Disposition of certain collections in Concordia Parish
RS 47:322.46 - Disposition of certain collections in Lafourche Parish
RS 47:322.47 - Disposition of certain collections in Webster Parish
RS 47:322.48 - Disposition of certain collections in Grant Parish
RS 47:322.49 - Disposition of certain collections in Orleans Parish
RS 47:323 - Repealed by Acts 1986, No. 389, §2.
RS 47:324 - Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
RS 47:325 - Repealed by Acts 1988, No. 2, §2.
RS 47:331 - Imposition of tax
RS 47:332 - Collection of the tax
RS 47:332.1 - Disposition of certain collections in the parish of Jefferson
RS 47:332.2 - Disposition of certain collections in East Baton Rouge Parish
RS 47:332.3 - Disposition of certain collections in Vernon Parish
RS 47:332.4 - Disposition of certain collections in St. John the Baptist Parish
RS 47:332.5 - Disposition of certain collections in Natchitoches Parish
RS 47:332.6 - Disposition of certain collections in the city of Shreveport
RS 47:332.7 - Disposition of certain collections in the city of Bossier City
RS 47:332.8 - Disposition of certain collections in Washington Parish
RS 47:332.9 - Disposition of certain collections in parish of Lafayette
RS 47:332.10 - Disposition of certain collections in Orleans Parish
RS 47:332.11 - Disposition of certain collections in Vermilion Parish
RS 47:332.12 - Disposition of certain collections in Beauregard Parish
RS 47:332.13 - Disposition of certain collections in St. Tammany Parish
RS 47:332.14 - Disposition of certain collections in Tangipahoa Parish
RS 47:332.15 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
RS 47:332.16 - Disposition of certain collections in Ouachita Parish
RS 47:332.17 - Disposition of certain collections in Pointe Coupee Parish
RS 47:332.18 - Disposition of certain collections in Iberville Parish
RS 47:332.19 - Disposition of certain collections in West Baton Rouge Parish
RS 47:332.20 - Disposition of certain collections in St. Landry Parish
RS 47:332.21 - Disposition of certain collections in Avoyelles Parish
RS 47:332.22 - Disposition of certain collections in St. Bernard Parish
RS 47:332.23 - Disposition of certain collections in St. James Parish
RS 47:332.24 - Disposition of certain collections in St. Charles Parish
RS 47:332.25 - Disposition of certain collections in West Carroll Parish
RS 47:332.26 - Disposition of certain collections in East Carroll Parish
RS 47:332.27 - Disposition of certain collections in Tensas Parish
RS 47:332.28 - Disposition of certain collections in Allen Parish
RS 47:332.29 - Disposition of certain collections in Sabine Parish
RS 47:332.30 - Disposition of certain collections in Calcasieu Parish
RS 47:332.31 - Disposition of certain collections in Cameron Parish
RS 47:332.32 - Disposition of certain collections in Jefferson Davis Parish
RS 47:332.33 - Disposition of certain collections in Winn Parish
RS 47:332.34 - Disposition of certain collections in Morehouse Parish
RS 47:332.35 - Disposition of certain collections in Plaquemines Parish
RS 47:332.36 - Disposition of certain collections in Livingston Parish
RS 47:332.37 - Disposition of certain collections in the town of Homer in Claiborne Parish
RS 47:332.38 - Disposition of certain collections in Union Parish
RS 47:332.39 - Disposition of certain collections in Terrebonne Parish
RS 47:332.40 - Disposition of certain collections in St. Mary Parish
RS 47:332.41 - Disposition of certain collections in West Feliciana Parish
RS 47:332.42 - Disposition of certain collections in East Feliciana Parish
RS 47:332.43 - Disposition of certain collections in Lincoln Parish
RS 47:332.44 - Disposition of certain collections in Madison and Richland Parishes
RS 47:332.45 - Disposition of certain collections in Red River Parish
RS 47:332.46 - Disposition of certain collections in LaSalle Parish
RS 47:332.47 - Disposition of certain collections in Evangeline Parish
RS 47:332.48 - Disposition of certain collections in the city of Baker
RS 47:332.49 - Disposition of certain collections in Bienville Parish
RS 47:332.50 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
RS 47:332.51 - Disposition of certain collections in Concordia Parish
RS 47:332.52 - Disposition of certain collections in Lafourche Parish
RS 47:332.53 - Disposition of certain collections in Webster Parish
RS 47:332.54 - Disposition of certain collections in Grant Parish
RS 47:332.55 - Disposition of certain collections in Orleans Parish
RS 47:333 - Use tax on limestone aggregate
RS 47:335.1 - Short title
RS 47:335.2 - Definitions
RS 47:335.3 - Policy
RS 47:335.4 - Multistate discussions; streamlined sales and use tax agreement
RS 47:335.5 - Louisiana law unmodified
RS 47:335.6 - Agreement prerequisites
RS 47:335.7 - Cooperating sovereigns
RS 47:335.8 - Agreement beneficiaries; standing
RS 47:335.9 - Certified service provider; certified automated system; proprietary system
RS 47:337.1 - Short title
RS 47:337.2 - Intent; application and interpretation of Chapter
RS 47:337.3 - Imposition of political subdivision tax
RS 47:337.4 - Levy of sales and use taxes
RS 47:337.5 - Local sales and use taxes effective date
RS 47:337.5.1 - Levy of parish tax; sales tax in parish of state capitol
RS 47:337.6 - Definitions
RS 47:337.7 - Exemptions generally
RS 47:337.8 - Prohibited exemptions; specific application required
RS 47:337.9 - Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable
RS 47:337.10 - Optional exclusions and exemptions
RS 47:337.10.1 - Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish
RS 47:337.11 - Other provisions applicable to local sales and use tax
RS 47:337.11.1 - Local sales and use tax; prescription drugs and pharmacist services; requirements
RS 47:337.11.2 - Acadiana Cultural and Entertainment Special District; optional exemption
RS 47:337.11.3 - Imposition of tax; prohibition
RS 47:337.12 - Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
RS 47:337.13 - Collection of sales and use taxes by political subdivisions
RS 47:337.13.1 - Power to employ counsel; attorney fees
RS 47:337.14 - Central collection commission
RS 47:337.15 - Collection
RS 47:337.16 - Authority to collect local sales and use taxes
RS 47:337.16.1 - Agreements for collection by collector of revenue of taxes due the city of New Orleans
RS 47:337.16.2 - Contents of agreement for collection of taxes; termination date
RS 47:337.16.3 - Enforcement of payment of taxes
RS 47:337.16.4 - Charge for collection; remitting amounts collected
RS 47:337.16.5 - Collector to be furnished copies of ordinances and regulations
RS 47:337.16.6 - Collector to be furnished list of taxpayers; records made available
RS 47:337.17 - Treatment of tax by dealer
RS 47:337.18 - Returns and payment of tax; penalty for absorption
RS 47:337.19 - Withholding of state funds; assessment and collection standards
RS 47:337.20 - Collection from interstate and foreign transportation dealers
RS 47:337.20.1 - Collection from certain interstate and foreign transportation dealers
RS 47:337.21 - Termination or transfer of business
RS 47:337.22 - Sales and use tax returns
RS 47:337.23 - Uniform electronic local return and remittance system; official record of tax rates, and exemptions; filing and remittance of local sales and use taxes; penalties for violations
RS 47:337.24 - Miscellaneous administrative provisions
RS 47:337.25 - Authority of collectors to sue
RS 47:337.26 - Contracts for purpose relating to collection of sales and use taxes
RS 47:337.27 - Venue
RS 47:337.28 - Collector's authority to determine the tax in certain cases
RS 47:337.28.1 - Arbitrary assessments prohibited
RS 47:337.29 - Dealers required to keep records
RS 47:337.30 - Wholesalers and jobbers required to keep records
RS 47:337.31 - Collector's authority to examine records of transportation companies
RS 47:337.32 - Failure to pay tax on imported tangible personal property; grounds for attachment
RS 47:337.33 - Failure to pay tax; rule to cease business
RS 47:337.34 - Sales returned to dealer; credit or refund of tax
RS 47:337.35 - Collector's duty to determine correct tax
RS 47:337.36 - Power to examine records and premises of taxpayer
RS 47:337.37 - Retention of records by taxpayers
RS 47:337.38 - Power to request records in machine-sensible format
RS 47:337.39 - Power to examine the records of third parties
RS 47:337.40 - Power to conduct hearings
RS 47:337.41 - Power to subpoena witnesses; fees
RS 47:337.42 - Notice to attend hearings; how given
RS 47:337.43 - Procedure to compel witnesses to attend and to testify at hearing
RS 47:337.44 - Rule to show cause and examination of judgment debtor
RS 47:337.45 - Alternative remedies for the collection of taxes
RS 47:337.46 - Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
RS 47:337.47 - Special authority to recover rebates
RS 47:337.48 - Determination and notice of tax due
RS 47:337.49 - Protest to collector's determination of tax due
RS 47:337.50 - Assessment of tax, interest, and penalties
RS 47:337.51 - Notice of assessment and right to appeal
RS 47:337.51.1 - Repealed
RS 47:337.52 - Waiver of restrictions and delays
RS 47:337.53 - Assessment and notice when tax is in jeopardy
RS 47:337.54 - Assessment and claims in bankruptcy and receivership
RS 47:337.55 - Assessment of tax shown on face of taxpayer's returns
RS 47:337.56 - Collection by distraint and sale authorized
RS 47:337.57 - Distraint defined
RS 47:337.58 - Distraint procedure
RS 47:337.59 - Surrender of property subject to distraint
RS 47:337.60 - Sale of distrained property
RS 47:337.61 - Collection by summary court proceeding authorized
RS 47:337.62 - Injunctions prohibited
RS 47:337.63 - Remittance of tax under protest; suits to recover
RS 47:337.64 - Alternative remedy for dealers
RS 47:337.65 - Tax obligation to constitute a lien, privilege and mortgage
RS 47:337.66 - Cancellation of lien, privilege, and mortgage
RS 47:337.67 - Suspension and interruption of prescription
RS 47:337.68 - Prescription of assessments as judgments
RS 47:337.69 - Interest on unpaid taxes
RS 47:337.70 - Penalty for failure to make timely return
RS 47:337.71 - Waiver of penalty for delinquent filing or delinquent payment
RS 47:337.72 - Penalty for false or fraudulent return
RS 47:337.73 - Negligence penalty
RS 47:337.74 - Insufficient funds check in payment of taxes; penalty
RS 47:337.75 - Examination and hearing costs
RS 47:337.76 - Distraint cost penalty
RS 47:337.77 - Refunds of overpayments authorized
RS 47:337.78 - Crediting or offset of overpayments against other obligations
RS 47:337.79 - Prescription of refunds or credits
RS 47:337.80 - Interest on refunds or credits
RS 47:337.81 - Appeals from the collector's disallowance of refund claim
RS 47:337.81.1 - Board of Tax Appeals' finding of overpayment upon appeal from assessment
RS 47:337.82 - Criminal penalty for failing to account for local tax monies
RS 47:337.83 - Criminal penalty for evasion of tax
RS 47:337.84 - Running of time limitations for criminal offenses
RS 47:337.85 - Payment of taxes by receivers, referees, trustees or liquidators
RS 47:337.86 - Credit for taxes paid
RS 47:337.87 - Post-session update procedure
RS 47:337.91 - Purpose; form of citation
RS 47:337.92 - Definitions
RS 47:337.93 - Public information; adoption of rules; availability of rules and orders
RS 47:337.94 - Procedure for adoption of rules
RS 47:337.95 - Filing; taking effect of rules
RS 47:337.96 - Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
RS 47:337.97 - Judicial review of validity or applicability of rules
RS 47:337.98 - Appeals
RS 47:337.99 - Review of board rules
RS 47:337.100 - Legislative veto, amendment, or suspension of rules and regulations
RS 47:337.101 - Procedures to seek uniformity of interpretation of common or local sales tax law
RS 47:337.102 - Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties
RS 47:338.1 - Tax authorized; rate; sales tax districts; certain municipalities
RS 47:338.2 - Tax authorized; rate; town of St. Francisville
RS 47:338.3 - Sales tax authorized; rate; town of Zachary
RS 47:338.4 - Tax authorized; city of New Orleans
RS 47:338.5 - Tax authorized; rate; city of New Iberia
RS 47:338.6 - Tax authorized; rate; city of Jeanerette
RS 47:338.7 - Tax authorized; rate; city of Monroe
RS 47:338.8 - Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
RS 47:338.9 - Tax authorized; rate; St. Landry Parish municipalities
RS 47:338.10 - Tax authorized; Iberia Parish
RS 47:338.11 - Village of Maurice; additional sales and use tax authorized
RS 47:338.12 - City of Monroe; authority to levy additional sales and use taxes
RS 47:338.13 - Additional sales and use tax in certain home rule municipalities
RS 47:338.14 - City of Minden; authority to levy additional sales and use tax
RS 47:338.15 - Tax authorized; rate; town of Merryville
RS 47:338.16 - City of Shreveport; authority to levy additional sales and use tax
RS 47:338.17 - Municipalities in Tensas Parish; authority to levy additional sales and use tax
RS 47:338.18 - City of Bogalusa; authority to levy additional sales and use tax
RS 47:338.19 - City of Bastrop; authority to levy additional sales and use tax
RS 47:338.20 - Town of Springfield; authority to levy additional sales and use tax
RS 47:338.21 - Town of Lake Providence; authority to levy additional sales and use tax
RS 47:338.22 - Village of Baskin; authority to levy additional sales and use tax
RS 47:338.23 - City of Monroe; authority to levy additional sales and use tax
RS 47:338.24 - City of Winnsboro; authority to levy additional sales and use tax
RS 47:338.24.1 - Town of Homer; authority to levy additional sales and use tax
RS 47:338.24.2 - Town of Jonesville; sales and use tax; authorization
RS 47:338.24.3 - City of Carencro; authority to levy additional sales and use tax
RS 47:338.24.4 - Town of Duson; authority to levy additional sales and use tax
RS 47:338.24.5 - City of Scott; authority to levy additional sales and use tax
RS 47:338.25 - Imposition of tax; election
RS 47:338.26 - Cumulative nature of tax; collection
RS 47:338.27 - Ordinance imposing tax; purposes of tax
RS 47:338.28 - Repeal
RS 47:338.29 - Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
RS 47:338.30 - Funding of sales tax revenues
RS 47:338.31 - Authority to issue bonds
RS 47:338.32 - Election
RS 47:338.33 - Form and term of bonds
RS 47:338.34 - Security for bonds
RS 47:338.35 - Pledge of revenues; rights of bondholders
RS 47:338.36 - Priorities
RS 47:338.37 - Discontinuance or decrease of tax prohibited
RS 47:338.38 - Resolutions; contents
RS 47:338.39 - Advertisement for bids; private sale
RS 47:338.40 - Trust fund
RS 47:338.41 - Regularity of proceedings; recital on bonds
RS 47:338.42 - Registration
RS 47:338.43 - Tax exemption; bonds as security
RS 47:338.44 - Provisions as cumulative
RS 47:338.45 - Negotiability
RS 47:338.46 - Publication of resolution; prescription on testing validity
RS 47:338.47 - City of New Orleans; not applicable
RS 47:338.48 - Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
RS 47:338.49 - Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.50 - Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.51 - Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.52 - Tax authorized; rate
RS 47:338.53 - Collection of sales and use taxes in certain parishes
RS 47:338.54 - Additional sales and use tax authorized
RS 47:338.54.1 - Sales and use rate tax limits; Lafourche Parish
RS 47:338.55 - Additional sales and use tax authorized
RS 47:338.56 - Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.57 - Authorization to levy and collect additional sales and use tax in Morehouse Parish
RS 47:338.58 - Authorization to levy and collect additional sales and use tax in Livingston Parish
RS 47:338.59 - Authorization to levy and collect additional sales and use tax in Catahoula Parish
RS 47:338.60 - Authorization to levy and collect additional sales and use tax in Tensas Parish
RS 47:338.61 - Authorization to levy and collect additional sales and use tax in Tensas Parish
RS 47:338.62 - Authorization to levy and collect additional sales and use tax; Livingston Parish
RS 47:338.63 - Authorization to levy and collect additional sales and use tax in Richland Parish
RS 47:338.64 - Authorization to levy and collect additional sales and use tax in St. Helena Parish
RS 47:338.64.1 - Authorization to levy and collect additional sales and use tax in Iberville Parish
RS 47:338.65 - Election
RS 47:338.66 - Sales and use taxes of political subdivisions; authorized use after election
RS 47:338.67 - Division of avails or proceeds of tax; uses
RS 47:338.68 - Funding of tax receipts into bonds
RS 47:338.69 - Elections on tax and funding into bonds
RS 47:338.70 - Form and term of bonds; interest rate
RS 47:338.71 - Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
RS 47:338.72 - Certification of regularity of proceedings
RS 47:338.73 - Registration of bonds; incontestability
RS 47:338.74 - Tax exemption
RS 47:338.75 - Powers not limited by other laws
RS 47:338.76 - Negotiable quality of bonds
RS 47:338.77 - Contesting legality of bonds; presumptions
RS 47:338.78 - Present sales or use tax laws not prejudiced; funding rights
RS 47:338.79 - West Feliciana Parish School Board; levy authorized
RS 47:338.80 - Ordinance; approval by qualified electors
RS 47:338.81 - Tax as additional; collection
RS 47:338.82 - Purpose for tax
RS 47:338.83 - Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
RS 47:338.84 - Parish and city school boards; authority to levy sales tax; use of proceeds; report format
RS 47:338.85 - Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
RS 47:338.86 - Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
RS 47:338.87 - Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
RS 47:338.88 - St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
RS 47:338.89 - Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
RS 47:338.90 - West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
RS 47:338.91 - Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
RS 47:338.92 - Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
RS 47:338.93 - Sales and use tax; authorization to levy and collect
RS 47:338.94 - Allocation and distribution of proceeds
RS 47:338.95 - General powers of board; liberal construction
RS 47:338.96 - Prior levies unaffected
RS 47:338.97 - Sabine Parish governing authority; authority to levy sales tax; use of proceeds
RS 47:338.98 - St. Bernard parish; additional sales and use tax
RS 47:338.99 - Imposition by ordinance; election
RS 47:338.100 - Tax as additional; collection
RS 47:338.101 - Purpose of tax; dedication of revenues
RS 47:338.102 - Bonds
RS 47:338.103 - Proceedings validated
RS 47:338.104 - Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
RS 47:338.105 - Jefferson Parish School Board; authority to levy additional sales tax
RS 47:338.106 - Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
RS 47:338.107 - Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
RS 47:338.108 - City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
RS 47:338.109 - Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
RS 47:338.110 - Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.110.1 - Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
RS 47:338.111 - Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.112 - Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.113 - City school boards; authority to levy additional sales and use tax; use of proceeds
RS 47:338.114 - Certain parish school boards; authority to levy additional sales and use tax
RS 47:338.115 - Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.116 - West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.117 - Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.118 - Certain parish school boards; authority to levy additional sales and use tax
RS 47:338.119 - St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.120 - St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.121 - Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.122 - Ouachita Parish School Board; authority to levy additional sales and use tax
RS 47:338.123 - Webster Parish School Board; authority to levy additional sales and use tax
RS 47:338.124 - Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.125 - Caldwell Parish School Board; authority to levy additional sales and use tax
RS 47:338.126 - St. Bernard Parish School Board; authority to levy additional sales and use tax
RS 47:338.127 - Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.128 - Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
RS 47:338.129 - Ouachita Parish School Board; authority to levy additional sales and use tax
RS 47:338.130 - Calcasieu Parish School Board; authority to levy additional sales and use tax
RS 47:338.131 - Beauregard Parish School Board; authority to levy additional sales and use tax
RS 47:338.132 - East Carroll Parish School Board; authority to levy additional sales and use tax
RS 47:338.133 - Tensas Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.134 - Vermilion Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.135 - Madison Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.136 - Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
RS 47:338.137 - West Carroll Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.138 - Additional sales and use tax authorized for Monroe City School Board
RS 47:338.138.1 - Lafourche Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.139 - Renewal or continuation of sales and use taxes by political subdivisions
RS 47:338.140 - Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.141 - Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
RS 47:338.142 - Central Community School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.143 - East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
RS 47:338.144 - Certain parish school boards; authorization to levy additional sales tax
RS 47:338.145 - Imposition by ordinance; approval by voters
RS 47:338.146 - Tax as additional
RS 47:338.147 - Purpose of tax
RS 47:338.148 - Bonds
RS 47:338.149 - Lafourche Parish Sales Tax District; authorization for sales and use taxes
RS 47:338.150 - Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
RS 47:338.151 - Lafayette Parish police jury; sales tax levy authorized
RS 47:338.152 - Red River Parish Police Jury; sales tax levy authorized
RS 47:338.153 - St. Landry Parish Police Jury; sales tax levy authorized
RS 47:338.154 - Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
RS 47:338.155 - St. Tammany Parish Police Jury; sales tax levy authorized
RS 47:338.156 - Iberia Parish Police Jury; sales tax levy authorized
RS 47:338.157 - Ouachita Parish Police Jury; sales tax levy authorized
RS 47:338.158 - Concordia Parish, sales tax levy authorized
RS 47:338.159 - East Baton Rouge Parish; sales and use tax authorized
RS 47:338.160 - Rapides Parish sales tax authorized
RS 47:338.161 - Rapides Parish; recall of sales tax
RS 47:338.162 - Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
RS 47:338.163 - Acadia Parish sales tax authorized
RS 47:338.164 - West Ascension Parish Hospital Service District; sales tax levy authorized
RS 47:338.165 - Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
RS 47:338.166 - Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
RS 47:338.167 - Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
RS 47:338.168 - East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
RS 47:338.169 - Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
RS 47:338.170 - West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
RS 47:338.171 - Grant Parish Police Jury; sales and use tax authorized
RS 47:338.172 - Natchitoches Parish sales taxes authorized
RS 47:338.173 - Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
RS 47:338.174 - East Baton Rouge Parish; additional sales and use tax authorized
RS 47:338.175 - St. Tammany Parish Police Jury; additional sales and use tax
RS 47:338.176 - St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
RS 47:338.177 - Richland Parish Police Jury; authority to levy additional sales tax
RS 47:338.178 - Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
RS 47:338.179 - Red River Parish School Board; authority to levy additional sales tax
RS 47:338.180 - Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
RS 47:338.181 - Franklin Parish; authority to levy additional sales tax
RS 47:338.182 - Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
RS 47:338.183 - Tangipahoa Parish Council; authority to levy additional sales and use tax
RS 47:338.183.1 - Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
RS 47:338.184 - Calcasieu Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.185 - Caldwell Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.186 - Sabine Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.187 - St. Landry Parish; authority to levy additional sales and use tax
RS 47:338.188 - West Carroll Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.189 - St. Bernard Parish; authority to levy additional sales and use tax
RS 47:338.190 - Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
RS 47:338.191 - Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries;
RS 47:338.192 - Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
RS 47:338.193 - Authorization to levy and collect additional sales and use tax; Lafayette Parish
RS 47:338.194 - North Caddo Hospital Service District; sales tax authorization
RS 47:338.195 - Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
RS 47:338.196 - Authority to levy additional sales and use tax; Union Parish School Board
RS 47:338.197 - Additional sales and use tax authorized for certain municipalities
RS 47:338.198 - Avoyelles Parish School Board; authority to levy additional sales and use tax
RS 47:338.201 - Hotel occupancy tax; Jefferson and Orleans parishes
RS 47:338.202 - Hotel occupancy tax in Jefferson Parish
RS 47:338.203 - Hotel occupancy tax in Jefferson Parish
RS 47:338.204 - City of Winnsboro; hotel occupancy tax; authorization
RS 47:338.205 - City of Mansfield; hotel occupancy tax; authorization
RS 47:338.206 - Allen Parish; hotel occupancy tax; authorization
RS 47:338.207 - Certain municipalities; hotel occupancy tax; authorization
RS 47:338.208 - Hotel/motel occupancy tax in the city of Opelousas
RS 47:338.209 - Hotel occupancy tax in the city of Natchitoches
RS 47:338.210 - City of Bunkie; hotel occupancy tax; authorization
RS 47:338.211 - City of Youngsville; hotel occupancy tax; authorization
RS 47:338.212 - City of Zachary; hotel occupancy tax; authorization
RS 47:338.213 - City of Scott; hotel occupancy tax; authorization
RS 47:338.214 - City of Carencro; hotel occupancy tax; authorization
RS 47:338.215 - Town of Duson; hotel occupancy tax; authorization
RS 47:338.216 - City of Baker; hotel occupancy tax; authorization
RS 47:338.217 - City of Gonzales; hotel occupancy tax; authorization
RS 47:338.218 - Town of Jonesboro; hotel occupancy tax; authorization
RS 47:338.219 - Hotel and motel occupancy tax in Calcasieu Parish
RS 47:338.261 - Sales tax on cigarette papers
RS 47:338.262 - Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
RS 47:338.263 - Tax authorization
RS 47:338.264 - Parish tourist commission; hotel occupancy tax; authorization
RS 47:339 - Louisiana Sales and Use Tax Commission for Remote Sellers
RS 47:340 - Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
RS 47:341 - OCCUPATIONAL LICENSE TAX
RS 47:342 - General definitions
RS 47:343 - Payment of tax
RS 47:344 - New business; license due upon commencement
RS 47:345 - Change of ownership or lessee
RS 47:346 - Separate license required for each location, based on primary class of business
RS 47:347 - Class of business
RS 47:348 - Period used where gross receipts are the measure of the license
RS 47:349 - Taxpayers required to keep records; confidentiality
RS 47:349.1 - Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:350 - Application for licenses
RS 47:351 - Failure to pay tax; judgment prohibiting further pursuit of business
RS 47:351.1 - Occupational license tax refunds
RS 47:352 - Collector authorized to make rules and regulations
RS 47:353 - Records to be kept by collector
RS 47:353.1 - Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:354 - Retail dealers in merchandise, services, and rentals
RS 47:354.1 - Retail dealers in gasoline and motor fuel
RS 47:355 - Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
RS 47:356 - Business of lending or of dealing of notes secured by chattel mortgages or other liens
RS 47:357 - Brokerage and commission agents
RS 47:358 - Public utilities
RS 47:359 - Businesses where licenses are based on flat fees
RS 47:360 - Exemptions
RS 47:361 - Deductions
RS 47:362 - Special provisions
RS 47:363 - Exemptions and deductions; governmental subdivisions
RS 47:364 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978
RS 47:365 - Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:367 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:368 - To 375 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:376 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:377 - To 379 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:380 - Repealed by Acts 1952, No. 100, 2.
RS 47:381 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:382 - To 384 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:385 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:385.1 - Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:386 - To 388 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:389 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:390 - Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:391 - Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:392 - To 403 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:404 - Repealed by Acts 1981, No. 567, 2, eff. Jan. 1, 1982
RS 47:451 - Definitions and terms
RS 47:452 - Designation of tax
RS 47:461 - General
RS 47:462 - Trucks and trailers
RS 47:463 - Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
RS 47:463.1 - Parish road use tax; St. Bernard Parish
RS 47:463.1.1 - Parish road use tax; Jefferson Parish
RS 47:463.2 - Special personalized prestige license plates for passenger vehicles; advertisement of availability
RS 47:463.2.1 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.3 - Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.
RS 47:463.4 - Special license plates or hang tags for persons with mobility impairments
RS 47:463.4.1 - Special parking cards for persons with temporary mobility impairments
RS 47:463.4.2 - Persons with mobility impairments; motor fuel service price
RS 47:463.4.3 - Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
RS 47:463.4.4 - Special prestige license plates; international symbol of accessibility
RS 47:463.5 - Private bus; recreational vehicles
RS 47:463.6 - Volunteer fire departments and volunteer firemen
RS 47:463.7 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.8 - Antique license plates and license plates for antique motor vehicles and motorcycles
RS 47:463.9 - Special Shriner vehicle license plates
RS 47:463.10 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.11 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.12 - Street rod license plates
RS 47:463.13 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.14 - Special Farhad Grotto vehicle license plates
RS 47:463.15 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.16 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.17 - Special personalized prestige license plates for motorcycles
RS 47:463.18 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.19 - REPEALED BY ACTS 1991, NO. 1015, 2.
RS 47:463.20 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.21 - Special handicapped license plates for farm vehicles
RS 47:463.22 - Special Shriner license plates
RS 47:463.23 - Special license plates for active and retired firefighters
RS 47:463.24 - Special license plates for retired law officers
RS 47:463.25 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.26 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.27 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.28 - Special license plates for members of the Civil Air Patrol
RS 47:463.29 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.30 - Special license plates for active full-time professional firefighters
RS 47:463.31 - Special college and university license plates
RS 47:463.32 - Special prestige license plates for members of Knights of Columbus
RS 47:463.33 - Street cruiser license plates
RS 47:463.34 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.35 - Repealed by Acts 1995, No. 688, 1.
RS 47:463.36 - Special prestige license plates; clergy
RS 47:463.37 - Special prestige license plates; retired legislators
RS 47:463.38 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.39 - Special license plates; United States Olympic Committee
RS 47:463.40 - Special license plates to promote child safety
RS 47:463.41 - Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary
RS 47:463.42 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.43 - Special license plates; environmental education division
RS 47:463.44 - Special license plates; Louisiana elementary and secondary educators
RS 47:463.45 - Special prestige license plates; Louisiana black bear
RS 47:463.46 - Special prestige license plates; Louisiana Quail Forever plate
RS 47:463.47 - Families of police officer killed in the line of duty
RS 47:463.47.1 - Special prestige license plate; "Military Order of the Purple Heart First Responder Program"
RS 47:463.48 - Special prestige license plates; emergency medical technicians
RS 47:463.49 - Special prestige license plates; legislators
RS 47:463.50 - Special license plates; Helping Schools
RS 47:463.51 - Special prestige license plates; Lions International
RS 47:463.52 - Special prestige license plates; Louisiana Special Olympics
RS 47:463.53 - Special prestige license plates; Ducks Unlimited
RS 47:463.54 - Special prestige license plates; Wild Turkey Federation
RS 47:463.55 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.56 - Special prestige license plate for Girl Scouts of U.S.A.
RS 47:463.57 - Special prestige license plate for McKinley High School
RS 47:463.58 - Special prestige license plates; Life Center Full Gospel Baptist Cathedral
RS 47:463.59 - Special prestige license plates; Coastal Conservation
RS 47:463.60 - Special prestige license plates; "Animal Friendly" prestige license plate; animal population control; Pet Overpopulation Fund
RS 47:463.61 - Special prestige license plates; "Choose Life"; distribution of royalty fees
RS 47:463.62 - Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church
RS 47:463.63 - Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"
RS 47:463.64 - Prestige license plates; Louisiana notaries; "Louisiana Notary"
RS 47:463.65 - Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.66 - Special prestige license plates; Catahoula Cur; "Louisiana State Dog"
RS 47:463.67 - Repealed
RS 47:463.68 - Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"
RS 47:463.69 - Special prestige license plates; "Don't Litter Louisiana"
RS 47:463.70 - Special prestige license plates; letter carriers
RS 47:463.71 - Special prestige license plate; Boy Scouts of America
RS 47:463.71.1 - Special prestige license plate; Eagle Scouts
RS 47:463.72 - Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha
RS 47:463.73 - Special prestige license plate; Louisiana parochial, public, and private high schools
RS 47:463.74 - Special prestige license plates; Louisiana Agriculture
RS 47:463.75 - Special prestige license plates; "Sons of Confederate Veterans"
RS 47:463.76 - Special prestige license plates; Jaycees
RS 47:463.77 - Special prestige license plate; Captain Shreve High School
RS 47:463.78 - Special prestige license plates; Native Americans; scholarship fund
RS 47:463.79 - Special prestige license plates; American-Italian Renaissance Foundation
RS 47:463.80 - Special prestige license plates; "Bellsouth Volunteers"
RS 47:463.81 - Special prestige license plates; Fraternal Order of Police
RS 47:463.82 - Special prestige license plates; Quota International
RS 47:463.83 - Special prestige license plates; Charity School of Nursing
RS 47:463.84 - Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization
RS 47:463.85 - Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation
RS 47:463.86 - Prestige license plates; white tail deer
RS 47:463.87 - Special prestige license plates; Kiwanis International
RS 47:463.88 - Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.
RS 47:463.89 - Special prestige license plates; Crescent City
RS 47:463.90 - Special prestige license plate for Beta Sigma Phi
RS 47:463.91 - Special prestige license plate; Louisiana Nurses Foundation
RS 47:463.92 - Special prestige license plates; Elks
RS 47:463.93 - Special prestige license plates; Upper Room Bible Church
RS 47:463.94 - Special prestige license plate; Camp Woodmen
RS 47:463.95 - Special prestige license plates; "Unlocking Autism"
RS 47:463.96 - Special prestige license plates; Festival International de Louisiane
RS 47:463.97 - Special prestige license plate; retired employees of the Department of Transportation and Development
RS 47:463.98 - Special Prestige license plate; Louisiana Water and Waste Water Operators
RS 47:463.99 - Special prestige license plates; Rotary International
RS 47:463.100 - Special prestige license plates; U.S. Naval Academy
RS 47:463.101 - Special prestige license plates; American Legion
RS 47:463.102 - Special prestige license plates; Louisiana Rotary
RS 47:463.103 - Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.
RS 47:463.104 - Special prestige license plates; Seniors-Our Heritage
RS 47:463.105 - Special prestige license plates; Laborers' International Union of North America (LIUNA)
RS 47:463.106 - Special prestige license plates; Omega Psi Phi fraternity
RS 47:463.107 - Special prestige license plates; Alpha Kappa Alpha Sorority
RS 47:463.108 - Special prestige license plate; breast cancer awareness
RS 47:463.109 - Special prestige license plates; In God We Trust
RS 47:463.110 - Special prestige license plate; 4-H
RS 47:463.111 - Special prestige license plates; commissioned police officer
RS 47:463.112 - Special prestige license plates; foster and adoptive parenting
RS 47:463.113 - Special prestige license plates; Louisiana organ donation
RS 47:463.114 - Special prestige license plate; Junior Golf
RS 47:463.115 - Special prestige license plate; Invest in Children
RS 47:463.116 - Special prestige license plate; Louisiana Leadership Institute
RS 47:463.117 - Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ
RS 47:463.118 - Special prestige license plates; Progressive Baptist Church
RS 47:463.119 - Special prestige license plates; Sigma Gamma Rho Sorority, Inc.
RS 47:463.120 - Special prestige license plates; Zeta Phi Beta Sorority
RS 47:463.121 - Special prestige license plates; Beacon Light Baptist Church
RS 47:463.122 - Special prestige license plates; Greater St. Stephens Ministries
RS 47:463.123 - Special prestige license plates; New Home Ministries
RS 47:463.124 - Special prestige license plates; Camphor Memorial United Methodist Church
RS 47:463.125 - Special prestige license plates; "America's WETLAND
RS 47:463.126 - Special prestige license plates; Louisiana State University National Champions
RS 47:463.127 - Special prestige license plates; Southern University Black College National Champions
RS 47:463.128 - Special prestige license plates; NASCAR
RS 47:463.129 - Special prestige license plates; Ladies Auxiliary, V. F. W.
RS 47:463.130 - Special prestige license plate; Children's Bureau
RS 47:463.131 - Special prestige license plates; Support Our Troops
RS 47:463.132 - Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles
RS 47:463.133 - Special prestige license plates; Louisiana largemouth bass
RS 47:463.134 - Special prestige license plate; Louisiana Thanks You!
RS 47:463.135 - Special prestige license plates; "Chez nous autres"
RS 47:463.136 - Special prestige license plates; New Home Full Gospel Ministries
RS 47:463.137 - Special prestige license plates; Gold Star
RS 47:463.138 - Special prestige license plate; St. Jude Children's Research Hospital
RS 47:463.139 - Special prestige license plate; Protect Wild Dolphins
RS 47:463.140 - Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM
RS 47:463.141 - Special prestige license plate; Relay For Life
RS 47:463.142 - Special prestige license plate; "State Employee Retired"
RS 47:463.143 - Special prestige license plate; Masonic Blue Lodge
RS 47:463.144 - Special prestige license plate; "WWOZ Guardians of the Groove"
RS 47:463.145 - Special prestige license plate; Zulu Social Aid and Pleasure Club
RS 47:463.146 - Special prestige license plate; Warren Easton Senior High School
RS 47:463.147 - Special prestige license plate; LSU School of Dentistry
RS 47:463.148 - Special prestige license plate; "Share the Road"
RS 47:463.149 - Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty fees
RS 47:463.150 - Special prestige license plate; "Rare and Endangered Species"
RS 47:463.151 - Special prestige license plate; "Equine Promotion"
RS 47:463.152 - Special prestige license plate; "Louisiana Seafood"
RS 47:463.153 - Special prestige license plate; "Hospice"
RS 47:463.154 - Special prestige license plate; "Feeding Hope"
RS 47:463.155 - Special prestige license plate; "Protect Our Forests"
RS 47:463.156 - Special prestige license plate; "Town of Ball 40th Anniversary"
RS 47:463.157 - Special prestige license plate; "Save the Honeybee"
RS 47:463.158 - Special prestige license plate; Phi Beta Sigma Fraternity, Inc.
RS 47:463.159 - Special prestige license plate; "Public Schools"
RS 47:463.160 - Special prestige license plate; March of Dimes
RS 47:463.161 - Special prestige license plate; Louisiana Cultural Economy Foundation
RS 47:463.162 - Special prestige license plates; Free and Accepted Mason
RS 47:463.163 - Special prestige license plates; "I'm Cajun"
RS 47:463.164 - Special prestige license plates; "I'm Creole"
RS 47:463.165 - Special prestige license plates; "Louisiana Cattlemen's Association"
RS 47:463.166 - Special prestige license plates; "Down Syndrome Awareness"
RS 47:463.167 - Special prestige license plates; "Hunters for the Hungry Louisiana"
RS 47:463.168 - Special prestige license plate; "Louisiana Golf Association"
RS 47:463.169 - Special prestige license plate; Juvenile Diabetes Research Foundation
RS 47:463.170 - Special prestige license plate; "Lung Cancer Alliance"
RS 47:463.171 - Special prestige license plates; Sci-Port Discovery Center in Shreveport
RS 47:463.172 - Special prestige license plates; Multiple Sclerosis
RS 47:463.173 - Special prestige license plate; "George Rodrigue Foundation"
RS 47:463.174 - Special prestige license plate; "Louisiana Master Gardener"
RS 47:463.175 - Special prestige license plate; Louisiana Coalition Against Domestic Violence
RS 47:463.176 - Special prestige license plates; "National Rifle Association"
RS 47:463.177 - Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc.
RS 47:463.178 - Special prestige license plates; Delta Waterfowl Foundation
RS 47:463.179 - Special prestige license plates; Cedar Creek School
RS 47:463.180 - Special prestige license plates; Save the Tchefuncte River Lighthouse
RS 47:463.181 - Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation
RS 47:463.182 - Special prestige license plates; Louisiana AIDS Advocacy Network (LAAN)
RS 47:463.183 - Special prestige license plates; "ALS"
RS 47:463.184 - Special prestige license plate; "Louisiana Licensed Professional Geoscientist"
RS 47:463.185 - Special prestige license plate; Society of St. Vincent de Paul of Louisiana
RS 47:463.186 - Special prestige license plate; "Southern University and A&M College Marching Band"
RS 47:463.187 - Special prestige license plates; "300th Anniversary of the City of New Orleans"
RS 47:463.188 - Special prestige license plate; "K9s4COPS"
RS 47:463.189 - Special prestige license plate; United States Merchant Marine Academy, Kings Point
RS 47:463.190 - Special prestige license plates; "Louisiana The Energy State"
RS 47:463.191 - Special prestige license plate; member of congress
RS 47:463.192 - Special prestige license plates; "Krewe of NYX"
RS 47:463.193 - Special prestige license plates; "Louisiana Patriot Guard Riders"
RS 47:463.194 - Special prestige license plate; "Sabine Pass Lighthouse"
RS 47:463.195 - Special prestige license plate; "Blue Star Mothers"
RS 47:463.196 - Special prestige license plate; "Louisiana Aviator"
RS 47:463.197 - Special prestige license plate; "Capitol High School"
RS 47:463.198 - Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"
RS 47:463.199 - Special prestige license plate; "Upside Downs"
RS 47:463.200 - Special prestige license plate; "Autism"
RS 47:463.201 - Special prestige license plate; "Louisiana Motor Transport Association"
RS 47:464 - Road tractors
RS 47:465 - Motorcycles
RS 47:466 - Commercial passenger vehicles
RS 47:467 - Commercial passenger vehicles operated under municipal franchises
RS 47:468 - School and charity buses
RS 47:469 - Taxi cabs
RS 47:469.1 - Special prestige license plate; "For Hire", city of New Orleans
RS 47:469.2 - Taxi cabs; reconstructed title prohibition
RS 47:470 - Trademark or copyrighted logo license plate program for certain vehicles; commercial
RS 47:471 - Military surplus motor vehicles; special license plate
RS 47:472 - Lost certificate or number plate
RS 47:473 - Dealer inventory plates
RS 47:473.1 - Special personalized license plates for dealers
RS 47:473.2 - Special handicapped license plates for dealers and owners of commercial vehicles
RS 47:474 - Transporter plates
RS 47:474.1 - In-transit plates
RS 47:475 - Minimum licenses
RS 47:476 - Common carrier vehicle substitutions
RS 47:477 - Trailers to bear stenciled serial numbers
RS 47:478 - Trucks to bear name and address of owner or lessee; exceptions
RS 47:479 - Exemptions from license fee or tax
RS 47:479.1 - Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
RS 47:480 - Cost of collection
RS 47:481 - Disposition of collections
RS 47:482 - Interchange trailers and semi-trailers
RS 47:490.1 - Military honor plates for veterans and other military personnel
RS 47:490.1.1 - Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer
RS 47:490.2 - Military honor license plates for former prisoners of war
RS 47:490.3 - Military honor license plates for members of the Louisiana National Guard
RS 47:490.4 - Military honor license plates for certain disabled veterans
RS 47:490.5 - Military honor license plates for Congressional Medal of Honor recipients
RS 47:490.6 - Military honor license plates for participants in Operation Desert Shield/Desert Storm
RS 47:490.7 - Military honor license plates for veterans and retired veterans
RS 47:490.8 - Military honor license plates for Louisiana members and retired members of the reserve forces of the United States
RS 47:490.9 - Military honor license plates; World War II veterans
RS 47:490.10 - Military honor license plates for certain veterans of the United States Marine Corps
RS 47:490.11 - Military honor license plates for Laos War veterans
RS 47:490.12 - Military honor license plates; veterans of the Cold War
RS 47:490.13 - Military honor license plates for veterans of the Vietnamese Conflict
RS 47:490.14 - Military honor license plates for veterans of the Korean War
RS 47:490.15 - Military honor license plates for veterans of the United States Merchant Marine
RS 47:490.16 - Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
RS 47:490.17 - Military honor license plates for survivors of Pearl Harbor
RS 47:490.18 - Military honor license plates for "Purple Heart" recipients
RS 47:490.19 - Military honor license plates; U.S. Army Airborne
RS 47:490.20 - Military honor license plates; Iraq Campaign Veteran
RS 47:490.21 - Military honor license plates; "Afghanistan Campaign Veteran"
RS 47:490.22 - Military honor license plates; United States Armed Forces
RS 47:490.23 - Military support license plates; Support Our Veterans
RS 47:490.24 - Military honor license plates; Washington Artillery
RS 47:490.25 - Military honor license plates; Korean Defense Service
RS 47:490.26 - Military honor license plates; "U.S. Army Ranger"
RS 47:490.27 - Military honor license plates; "Distinguished Service Cross Recipient"
RS 47:490.28 - Military honor license plates; "Cold War Veteran"
RS 47:490.29 - Military honor license plates; "Global War on Terrorism Expeditionary Medal"
RS 47:490.30 - Military honor license plates; "Bronze Star Medal"
RS 47:490.31 - Military honor license plates for certain disabled veterans; one hundred percent disabled
RS 47:491 - Legislative findings
RS 47:492 - Amateur radio station plates for owners and operators
RS 47:501 - Owner to secure registration
RS 47:501.1 - Duties of employees and employers
RS 47:502 - Exemption from registration
RS 47:502.1 - Exemption from registration; log loaders
RS 47:502.2 - Exemption from registration; nonresident military personnel
RS 47:502.3 - Delayed registration; military personnel separation from active duty
RS 47:502.4 - Exemption from registration; mobile construction equipment
RS 47:503 - Application for registration
RS 47:504 - Register of applicants to be kept by secretary
RS 47:505 - Number plates
RS 47:506 - Registration certificates
RS 47:507 - Repealed
RS 47:508 - Registration; commercial vehicles; exemption
RS 47:509 - Transfer of certain registration certificates
RS 47:509.1 - Credit for transfer of certain registration certificates
RS 47:510 - Notice of sale or transfer
RS 47:511 - Reciprocity arrangements; refund of remittances
RS 47:511.1 - Temporary permits
RS 47:511.2 - Temporary permit for unregistered trucks
RS 47:511.3 - Temporary registration permits; motor vehicles being driven out of state
RS 47:512 - Casual trips of foreign vehicles
RS 47:513 - Vehicle of nonresident owner used regularly in business in Louisiana
RS 47:513.1 - New residents; notice
RS 47:513.2 - New residents; registration; inspection
RS 47:514 - Suspension of registration upon notice of theft or embezzlement
RS 47:515 - When registration shall be refused
RS 47:516 - Vehicles improperly licensed; weighing, inspections and investigations; purchase of proper license required; penalty
RS 47:517 - Commissioner to determine proper classification
RS 47:518 - Authority of certain incorporated municipalities
RS 47:519 - Temporary registration plates issued by dealers
RS 47:519.1 - License plates issued to manufacturers, wholesalers, or distributors
RS 47:519.2 - Temporary license plates; lending institutions; auto title companies
RS 47:520 - Dealers temporary demonstration and transportation identification plate
RS 47:521 - Display of temporary registration license plates
RS 47:522 - Authorization to enter dealer premises to recover state credentials
RS 47:531 - Director of public safety to be vehicle commissioner
RS 47:531.1 - Director's authority
RS 47:531.2 - Transfer of facilities and equipment
RS 47:531.3 - Funding; transfers
RS 47:532 - Duties of department of highways, department of state police and vehicle commissioner
RS 47:532.1 - Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
RS 47:532.2 - Public tag agents; causes for suspension, revocation, cancellation, or restrictions; reinstatement
RS 47:532.3 - Public tag agents; cease and desist order; injunctive relief
RS 47:533 - Office of commissioner
RS 47:534 - Records of commissioner
RS 47:535 - Authority of state police not restricted
RS 47:536 - Violations of registration provisions
RS 47:537 - Penalty for violations
RS 47:538 - Jurisdiction
RS 47:539 - Prosecutions
RS 47:540 - Arrest
RS 47:551 - Imposition of tax
RS 47:601 - Imposition of tax
RS 47:602 - Determination of taxable capital
RS 47:603 - Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.
RS 47:604 - Capital stock
RS 47:605 - Surplus and undivided profits
RS 47:605.1 - Capital stock, surplus, and undivided profits
RS 47:606 - Allocation of taxable capital
RS 47:607 - Railroad corporations
RS 47:608 - Exemptions
RS 47:609 - Due date, payment and reporting of tax
RS 47:610 - Repealed by Acts 1958, No. 437, 1
RS 47:611 - Newly taxable corporation
RS 47:612 - Extension of time for filing return and paying tax
RS 47:613 - Fiscal year defined; accounting period not to be changed
RS 47:614 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:615 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:616 - Franchise taxes by local governments prohibited
RS 47:617 - Repealed
RS 47:618 - Trucking company
RS 47:631 - TAXES ON NATURAL RESOURCES
RS 47:632 - Taxes payable by owners; lien and privilege created
RS 47:633 - Rates of tax
RS 47:633.1 - Repealed by Acts 2002, No. 12, 1, eff. June 7, 2002.
RS 47:633.2 - Transfer of funds to royalty road or royalty fund
RS 47:633.3 - Establishment of timber conversion factor
RS 47:633.4 - Tertiary recovery incentive
RS 47:633.5 - Produced water injection incentive
RS 47:633.6 - Calculation of market value for trees and timber
RS 47:634 - Definitions
RS 47:635 - Reports and payment of taxes by severers
RS 47:636 - Severers required to withhold taxes from royalty payments
RS 47:637 - Severers not required to withhold tax where it is withheld by purchasers
RS 47:638 - Purchasers required to withhold taxes
RS 47:639 - Withholding and payment of taxes where title of property is in dispute
RS 47:640 - Reports by purchasers
RS 47:641 - Delinquent tax
RS 47:642 - Failure to file reports
RS 47:643 - Tax in addition to property taxes; restriction on further taxes on oil or gas rights
RS 47:643.1 - Restriction on taxation of timber
RS 47:644 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:645 - Disposition of collections
RS 47:646 - Apportionment of amounts allocated to parishes
RS 47:646.1 - Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.2 - Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.3 - Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.4 - Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.5 - Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:647 - Severance tax credit, priority
RS 47:648.1 - Purpose
RS 47:648.2 - Definitions
RS 47:648.3 - All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the
RS 47:648.4 - Limitation on exemption
RS 47:648.5 - REPEALED BY ACTS 1992, NO. 984, 18.
RS 47:648.11 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:648.21 - Severance tax; reclaimed oil; definition
RS 47:651 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:671 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:672 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:674 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:675 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:676 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:677 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:678 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:679 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:680 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:681 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:681.1 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:691 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:692 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:693 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:694 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:695 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:696 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:697 - Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:711 - TAXES ON PETROLEUM PRODUCTS
RS 47:712 - Definitions
RS 47:713 - Exclusions and exemptions; casinghead gasoline sold for commercial blending
RS 47:714 - Exclusions and exemptions; tractor fuel or distillate
RS 47:714.1 - Repealed by Acts 1986, No. 1033, 1.
RS 47:715 - Exclusions and exemptions; certain sales to United States Government
RS 47:715.1 - Reimbursement of funds; school buses
RS 47:716 - Exclusions and exemptions; certain sales to operators of interstate aircraft
RS 47:716.1 - Exclusions and exemptions; aviation gasoline
RS 47:717 - Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
RS 47:718 - Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
RS 47:719 - Allowance for losses in handling
RS 47:720 - Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
RS 47:721 - Tax collectible from dealers
RS 47:722 - Reports by dealers
RS 47:723 - Payment of tax
RS 47:723.1 - Metric conversion factor
RS 47:724 - Presumption of use in Louisiana
RS 47:725 - Dealers required to furnish bonds; waiver
RS 47:726 - Gasoline and other motor fuels dispensing machines; requirements
RS 47:726.1 - Gasoline and other motor fuels; advertised price; requirement
RS 47:727 - Disposition of collections
RS 47:731 - To 745 Repealed by Acts 1973, Ex.Sess., No. 11, 1, eff. Jan. 1, 1974.
RS 47:751 - To 760 Repealed by Acts 1960, No. 336, 1.
RS 47:771 - Application of provisions
RS 47:772 - Furnishing of bond made compulsory
RS 47:773 - Amount, tenor and solvency of bond
RS 47:774 - Additional or substituted bond; when required
RS 47:775 - Effect of failure to furnish additional or substituted bond when required
RS 47:776 - Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
RS 47:777 - Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
RS 47:778 - Records of dealers and transporters; examination by collector
RS 47:779 - Collector authorized to search storage places and transportation equipment
RS 47:780 - Seizure of equipment for evidence
RS 47:781 - Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
RS 47:782 - Procedure for forfeiture and sale
RS 47:783 - Reports by common or contract carrier
RS 47:784 - Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
RS 47:785 - System of import permits authorized
RS 47:786 - Information by transporter; designated routes
RS 47:787 - Criminal penalty
RS 47:788 - Administration by collector of revenue
RS 47:789 - Repealed by Acts 1950, No. 26, 2
RS 47:801 - Definitions
RS 47:802 - Imposition of tax
RS 47:802.1 - Refunds; undyed diesel fuel used for other than highway purposes
RS 47:802.2 - Refunds; licensed vehicles used by commercial fishermen
RS 47:802.3 - Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
RS 47:802.4 - Louisiana Truck Center, authorization
RS 47:803 - Collection and payment of tax
RS 47:803.1 - Cooperative agreements between states for collection and payment of taxes
RS 47:803.2 - Dyed special fuel; taxable use by fire trucks
RS 47:804 - Separate storage tanks for taxable special fuels and for tax-free storage
RS 47:805 - Bulk sales
RS 47:806 - Records required; invoices; false records a violation
RS 47:806.1 - Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
RS 47:807 - Licenses and bond for suppliers, dealers, and users
RS 47:807.1 - Application, payment of tax, decals; penalties
RS 47:808 - Reports; deductions in computing tax; revocation of license; flat rate accounts
RS 47:809 - Power to stop and investigate vehicles; assessment and collection
RS 47:810 - Prima facie presumptions
RS 47:811 - Export of tax paid special fuels; tax refunds or credit; interstate users
RS 47:812 - Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
RS 47:813 - Violations declared misdemeanors
RS 47:814 - Administration; rules and regulations; costs of administration; disposition of monies collected
RS 47:815 - Special fuels dispensing machines; requirements
RS 47:815.1 - Special fuel; advertised price; requirement
RS 47:818.1 - Intent
RS 47:818.2 - Definitions
RS 47:818.3 - Venue of tax collection suits
RS 47:818.4 - Administration; rules and regulations
RS 47:818.5 - Louisiana Truck Center, authorization
RS 47:818.6 - Inconsistent provisions
RS 47:818.11 - Presumption of use
RS 47:818.12 - Taxes levied; rates
RS 47:818.13 - Point of imposition of the tax
RS 47:818.14 - Exemptions from tax
RS 47:818.15 - Use subject to refund of taxes paid
RS 47:818.16 - Tax on unaccounted for losses; liability
RS 47:818.17 - Backup tax; liability
RS 47:818.18 - Floor-stocks tax
RS 47:818.19 - Tax return and payment due date
RS 47:818.20 - Remittance of tax
RS 47:818.21 - Supplier or permissive supplier; duties as trustee
RS 47:818.22 - Deductions and discounts allowed
RS 47:818.23 - Recordkeeping requirements
RS 47:818.24 - Filings required
RS 47:818.25 - Returns required of suppliers or permissive suppliers
RS 47:818.26 - Returns required of importers
RS 47:818.27 - Returns required of distributors
RS 47:818.28 - Returns required of exporters; refunds
RS 47:818.29 - Returns required of blenders
RS 47:818.30 - Returns required of terminal operators
RS 47:818.31 - Returns required of motor fuel transporters
RS 47:818.32 - Returns required of aviation fuel dealers
RS 47:818.33 - Returns required of interstate motor fuel users
RS 47:818.34 - Estimate of amount of taxes due and unpaid
RS 47:818.35 - Special authority to enforce collection of taxes collected; personal liability
RS 47:818.36 - Unlawful use of tax collected; theft of funds
RS 47:818.37 - Persons required to be licensed
RS 47:818.38 - Permissive supplier election; out-of-state removals
RS 47:818.39 - License application procedure
RS 47:818.40 - Bond requirements; amounts
RS 47:818.41 - Grounds for denial of license
RS 47:818.42 - License revocation; cancellation
RS 47:818.43 - Notice of discontinuance, sale, or transfer of business
RS 47:818.44 - Cooperative agreements between states for collection and payment of taxes
RS 47:818.45 - Engaging in business without a license; penalty
RS 47:818.46 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
RS 47:818.47 - Shipping documents
RS 47:818.48 - Diversions
RS 47:818.49 - Transportation of gasoline or diesel fuel; penalty
RS 47:818.50 - Fuel invoices required
RS 47:818.51 - Power to stop and investigate vehicles; fine, collection, enforcement
RS 47:818.52 - Fuel use violations; penalty
RS 47:818.53 - Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
RS 47:818.54 - Improper sale or use of untaxed gasoline or diesel fuel; penalty
RS 47:818.55 - Authorization to search; seizure of equipment for evidence
RS 47:818.56 - Inspection of records, storage facilities; penalty
RS 47:818.57 - Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
RS 47:818.58 - Procedure for forfeiture and sale
RS 47:818.59 - Commission of prohibited acts; penalties
RS 47:818.60 - Marking requirements for gasoline or diesel fuel storage facilities; separate storage
RS 47:818.61 - Metric conversion
RS 47:818.62 - Motor fuel dispensing machines; requirements
RS 47:818.101 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.102 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.103 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.104 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.111 - Taxes levied; rates; unit of measurement
RS 47:818.112 - Imposition of tax
RS 47:818.113 - Presumption of use; backup tax
RS 47:818.114 - Dealer's license; application procedure
RS 47:818.115 - Grounds for denial of a license
RS 47:818.116 - License revocation; cancellation
RS 47:818.117 - Bond requirements; amounts
RS 47:818.118 - Duties of persons holding tax payments as trustees
RS 47:818.119 - Returns and payments; discounts; penalties for failure to file
RS 47:818.120 - School bus operators
RS 47:818.121 - Refund claims
RS 47:818.122 - Records required to be maintained; inspection by the secretary
RS 47:818.123 - Notice of discontinuance, sale, or transfer of business
RS 47:818.124 - Engaging in business without a license; penalty
RS 47:818.125 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
RS 47:818.126 - Power to stop and investigate vehicles; fines, collection, and enforcement
RS 47:818.127 - Authorization to search; seizure of equipment for evidence
RS 47:818.128 - Inspection of records, storage facilities; penalty
RS 47:818.129 - Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment
RS 47:818.130 - Procedure for forfeiture and sale
RS 47:818.131 - Commission of prohibited acts; misdemeanors; felonies; penalties
RS 47:818.132 - Collaboration with commissioner of agriculture
RS 47:820.1 - Imposition of tax
RS 47:820.2 - Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account
RS 47:820.3 - Employment of Louisiana residents
RS 47:820.4 - Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
RS 47:820.5 - Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
RS 47:820.5.1 - Greater New Orleans Expressway toll violations
RS 47:820.5.2 - Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
RS 47:820.5.3 - Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
RS 47:820.5.4 - LA 1 Project toll violations
RS 47:820.5.5 - Interoperability
RS 47:820.5.6 - Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
RS 47:820.5.7 - Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
RS 47:820.5.8 - Toll collection on the Crescent City Connection Bridge; proposition
RS 47:820.6 - Roadside vegetation master plan
RS 47:820.51 - Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
RS 47:821 - Definitions
RS 47:822 - Imposition of tax
RS 47:823 - Rate of tax
RS 47:824 - Amount due
RS 47:825 - Direct payment by generator
RS 47:826 - Collection by disposer; liability of disposer
RS 47:827 - Returns and payment
RS 47:828 - Interest
RS 47:829 - Refunds
RS 47:830 - Suspension of prescription
RS 47:831 - Records; rules and regulations
RS 47:832 - Disposition of collections
RS 47:833 - REPEALED BY ACTS 1992, NO. 526, 2, EFF. JUNE 29, 1992.
RS 47:841 - Imposition of tax
RS 47:841.1 - Tobacco Tax Health Care Fund
RS 47:841.2 - Tobacco Tax Medicaid Match Fund
RS 47:842 - Definitions
RS 47:843 - Use of stamps or meter impression required; limitations
RS 47:844 - Dealer permits
RS 47:845 - Repealed by Acts 1974, No. 414, 2, eff. Jan. 1, 1975
RS 47:846 - Secretary's authority to revoke license or permits
RS 47:847 - Dealers required to affix stamps
RS 47:848 - Tobacco dealers required to furnish bond; waiver
RS 47:849 - Interstate business of tobacco dealers
RS 47:850 - Repealed by Acts 1974, No. 415, 2, eff. Jan. 1, 1975
RS 47:851 - Dealers receiving unstamped and/or nontax paid cigarettes, cigars, and smoking tobaccos required to file monthly reports and maintain records; vending machine restrictions
RS 47:852 - Dealers required to furnish duplicate invoices
RS 47:853 - Examination of invoices and determination of tax by secretary
RS 47:854 - Declaration of intent and purpose of Chapter
RS 47:855 - Exemption from tax
RS 47:856 - Enforcement by collector
RS 47:857 - Refunds
RS 47:858 - Certain acts declared felonies
RS 47:859 - Certain acts declared misdemeanors
RS 47:860 - Collector authorized to search and seize
RS 47:861 - Intrastate transportation of unstamped articles prohibited
RS 47:862 - Importation of unstamped articles, except by common carrier, without permit prohibited
RS 47:863 - Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
RS 47:864 - Affixing stamps; penalty; compromises
RS 47:865 - Seizure and forfeiture of unstamped taxable articles
RS 47:866 - Release of seized property in certain cases
RS 47:867 - Collector authorized to waive forfeiture proceedings in certain cases
RS 47:868 - Regulations of metered machines or devices
RS 47:869 - Disposition of collections
RS 47:871 - Definitions
RS 47:872 - Requirements for delivery sales
RS 47:873 - Repealed by Acts 2013, No. 221, §4.
RS 47:874 - Repealed by Acts 2013, No. 221, §4.
RS 47:875 - Repealed by Acts 2013, No. 221, §4.
RS 47:876 - Collection of taxes
RS 47:877 - Penalties
RS 47:878 - Enforcement
RS 47:881 - Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
RS 47:908 - Parish or municipal excise tax prohibited; but license tax permitted
RS 47:1001 - ALCOHOLIC BEVERAGE TAXES
RS 47:1002 - Nature of tax; exclusions from tax
RS 47:1003 - Definitions
RS 47:1004 - Businesses partly taxable
RS 47:1005 - Repealed by Acts 1966, No. 270, 1
RS 47:1006 - Reports and payment of tax
RS 47:1007 - Audit of reports and records by collector
RS 47:1008 - Certain acts declared misdemeanors; penalties; venue
RS 47:1009 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1010 - Disposition of collections
RS 47:1031 - Imposition of tax
RS 47:1032 - Definitions
RS 47:1033 - Gross receipts; interstate business
RS 47:1034 - Gross receipts; transportation for own use
RS 47:1035 - Due dates and delinquent dates
RS 47:1036 - Reports and payment of tax
RS 47:1037 - Examination of records and revision of reports by collector of revenue
RS 47:1038 - Certain acts declared misdemeanors; penalties; venue
RS 47:1039 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1040 - Disposition of collections
RS 47:1061 - Telecommunication tax for the deaf
RS 47:1062 - To 1072 Repealed by Acts 1973, Ex.Sess., No. 9, 1, eff. Jan. 1, 1974.
RS 47:1121 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
RS 47:1122 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1123 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1124 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1125 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1125.1 - Employment tax credit
RS 47:1126 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1127 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1128 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1151 - POWER USE TAX (REPEALED)
RS 47:1201 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1202 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1203 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1204 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1205 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1206 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1207 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1208 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1209 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1210 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1211 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1212 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1251 - Repealed by Acts 1962, No. 370, §1.
RS 47:1301 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1302 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1303 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1304 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1305 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1306 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1307 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1351 - Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1401 - Creation of Board of Tax Appeals
RS 47:1402 - Membership of board; qualifications; appointment; term; vacancy; salary
RS 47:1403 - Designation of officers; domicile; quorum; seal
RS 47:1404 - Employees of the board
RS 47:1405 - Retention of records and property by the board
RS 47:1406 - Expenditures
RS 47:1407 - Jurisdiction of the board
RS 47:1408 - Power to administer oaths and issue subpoenas
RS 47:1409 - Witness fees and mileage
RS 47:1410 - Findings of fact, decisions, and opinions
RS 47:1411 - Documents to be served by registered mail
RS 47:1412 - Rules of evidence
RS 47:1413 - Rules and regulations
RS 47:1414 - Persons authorized to appear before the board
RS 47:1415 - Records open to public inspection
RS 47:1416 - Stenographic reports of hearings
RS 47:1417 - Recusal; board members
RS 47:1418 - Definitions
RS 47:1431 - Taxpayer's petition
RS 47:1432 - Notice; hearing; decision
RS 47:1433 - Publication of opinions and decisions
RS 47:1434 - Judicial review of decision of the board
RS 47:1435 - Jurisdiction of courts to review decisions of the board
RS 47:1436 - Determination of which appellate court has jurisdiction
RS 47:1437 - Effect of final judgment
RS 47:1438 - Date judgment becomes final
RS 47:1439 - Escrow Account
RS 47:1451 - Waiver of penalties
RS 47:1471 - Repealed
RS 47:1481 - Authority of board to receive and consider claims against the state
RS 47:1482 - Authority of board to conduct investigations
RS 47:1483 - Payment of approved claims
RS 47:1484 - Satisfaction of claims
RS 47:1485 - Legislature not to consider claims not first presented to board
RS 47:1486 - No appeal from action of board
RS 47:1501 - ADMINISTRATIVE PROVISIONS
RS 47:1502 - Administration by collector
RS 47:1502.1 - Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, mone
RS 47:1503 - Powers of authorized representatives of collector
RS 47:1504 - Organization of Department of Revenue
RS 47:1504.1 - Criminal history information; access to federal tax information
RS 47:1505 - Collector's bond
RS 47:1506 - Collector's records
RS 47:1506.1 - Microfilm or microfiche records; electronic digitized records
RS 47:1507 - Authentication of secretary's records; fees for searching for documents
RS 47:1508 - Confidentiality of tax records
RS 47:1508.1 - Unauthorized disclosure of information
RS 47:1509 - Publication of tax information
RS 47:1510 - Preservation of returns and reports
RS 47:1511 - Power to make rules and regulations
RS 47:1512 - Power to employ counsel; attorney fees
RS 47:1513 - Power to administer oaths
RS 47:1514 - Power to extend time to file returns and pay tax
RS 47:1515 - Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
RS 47:1515.1 - Sales tax refund; new housing construction
RS 47:1515.2 - Authority to collect fees; office of conservation
RS 47:1515.3 - Authority to collect severance taxes; Department of Agriculture and Forestry
RS 47:1516 - Out-of-state debt collection
RS 47:1516.1 - In-state debt collection
RS 47:1517 - Tax exemption budget
RS 47:1517.1 - Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
RS 47:1518 - Authority to require whole-dollar reporting on tax returns
RS 47:1519 - Payment of taxes by electronic funds transfer; credit or debit cards; other
RS 47:1520 - Electronically filed returns; signatures
RS 47:1520.1 - Electronically filed returns; signatures and direct deposit
RS 47:1520.2 - Electronically filed claims for refunds; overpayment of sales tax
RS 47:1521 - Immediate disposition of collections
RS 47:1522 - Alternative dispute resolution
RS 47:1523 - Reciprocal agreements; federal government
RS 47:1524 - Tax credit registry; requirements; limitations
RS 47:1525 - Louisiana Tax Institute; membership, terms, and duties and powers
RS 47:1541 - Secretary's duty to determine correct tax
RS 47:1542 - Power to examine records and premises of taxpayer
RS 47:1542.1 - Retention of records by taxpayers
RS 47:1542.2 - Power to request records in machine-sensible format
RS 47:1543 - Power to examine the records of third parties
RS 47:1544 - Power to conduct hearings
RS 47:1545 - Power to subpoena witnesses; fees
RS 47:1546 - Notice to attend hearings, how given
RS 47:1547 - Procedure to compel witnesses to attend and to testify at hearing
RS 47:1548 - Rule to show cause and examination of judgment debtor
RS 47:1561 - Alternative remedies for the collection of taxes
RS 47:1561.1 - Special authority to enforce collection of taxes collected or withheld; personal liability conform
RS 47:1561.2 - Special authority to recover rebates and refundable tax credits
RS 47:1561.3 - Special authority to recover nonrefundable tax credits
RS 47:1562 - Determination and notice of tax due
RS 47:1563 - Protest to collector's determination of tax due
RS 47:1564 - Assessment of tax, interest, and penalties
RS 47:1565 - Notice of assessment and right to appeal
RS 47:1565.1 - Waiver of restrictions and delays
RS 47:1566 - Assessment and notice when tax is in jeopardy
RS 47:1567 - Assessment and claims in bankruptcy and receivership
RS 47:1568 - Assessment of tax shown on face of taxpayer's returns
RS 47:1569 - Collection by distraint and sale authorized
RS 47:1570 - Distraint defined
RS 47:1571 - Distraint procedure
RS 47:1572 - Surrender of property subject to distraint
RS 47:1573 - Sale of distrained property
RS 47:1574 - Collection by summary court proceeding authorized
RS 47:1574.1 - Failure to pay tax collected from others; rule to cease business
RS 47:1574.2 - Suit to enjoin certain preparers
RS 47:1574.3 - Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
RS 47:1575 - Injunctions prohibited
RS 47:1576 - Remittance of tax under protest; suits to recover
RS 47:1576.1 - Settlement offers
RS 47:1576.2 - Installment agreements; fees
RS 47:1577 - Tax obligation to constitute a lien, privilege and mortgage
RS 47:1578 - Cancellation of lien, privilege, and mortgage; compromises
RS 47:1579 - Prescription of taxes, interest, and penalties
RS 47:1580 - Suspension and interruption of prescription
RS 47:1581 - Prescription of assessments as judgments
RS 47:1582 - Failure to remit tax collected on behalf of the state; rule to cease business
RS 47:1583 - Federal tax refund offset fees
RS 47:1584 - Innocent spouse rule
RS 47:1601 - Interest on unpaid taxes
RS 47:1602 - Penalty for failure to make timely return
RS 47:1602.1 - Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
RS 47:1603 - Waiver of penalty for delinquent filing or delinquent payment
RS 47:1604 - Penalty for false or fraudulent return
RS 47:1604.1 - Negligence penalty
RS 47:1604.2 - Insufficient funds check or electronic debit in payment of taxes; penalty
RS 47:1605 - Examination and hearing costs
RS 47:1606 - Distraint cost penalty
RS 47:1607 - Interest on erroneous refunds
RS 47:1621 - Refunds of overpayments authorized
RS 47:1621.1 - Satisfaction of rulings or judgments of the Board of Tax Appeals
RS 47:1622 - Crediting or offset of overpayments against other obligations
RS 47:1623 - Prescription of refunds or credits
RS 47:1624 - Interest on refunds or credits
RS 47:1624.1 - Repealed
RS 47:1625 - Appeals from the collector's disallowance of refund claim
RS 47:1626 - Board's finding of overpayment upon appeal from assessment
RS 47:1627 - Limitation on right of refund when petition is filed with board of tax appeals
RS 47:1641 - Criminal penalty for failing to account for state tax moneys
RS 47:1641.1 - Automated sales suppression devices; definitions; penalties
RS 47:1642 - Criminal penalty for evasion of tax
RS 47:1643 - Running of time limitations
RS 47:1671 - Authority to sign certain documents; validity; conclusive presumption
RS 47:1672 - Payment of taxes by receivers, referees, trustees or liquidators
RS 47:1673 - Application of provisions of this Chapter
RS 47:1674 - Exemption from claim for taxes on retirement benefits by another state
RS 47:1675 - General administrative provisions for credits against income and corporation franchise tax
RS 47:1677 - Financial institution data match
RS 47:1678 - Tax clearances; resale certificates; certain procurement contracts
RS 47:1679 - Paid preparers; required information on returns, reports, claims for refund, and other claims
RS 47:1681 - Necessity for compliance with requirements
RS 47:1682 - Claims to be supported by special invoices
RS 47:1683 - Special permit as refund gasoline distributor
RS 47:1684 - Issuance of special invoices; coloring of gasoline
RS 47:1685 - Dye
RS 47:1686 - Regulation of color of gasoline generally
RS 47:1687 - Violations; penalties
RS 47:1688 - Suspension of dealer's permit
RS 47:1689 - Forfeiture of refunds
RS 47:1690 - Definitions
RS 47:1691 - Refunds, source
RS 47:1701 - ANNUAL LEVY
RS 47:1702 - Definitions
RS 47:1703 - Exemptions
RS 47:1703.1 - Permanent registration of homestead exemption; designated parishes
RS 47:1704 - Repealed by Acts 1972, Ex.Sess., No. 3, 1.
RS 47:1705 - Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
RS 47:1705.1 - Public hearings for certain millage adjustments; certain parishes
RS 47:1706 - Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
RS 47:1707 - Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
RS 47:1707.1 - Agricultural byproducts
RS 47:1708 - Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
RS 47:1709 - Exemption for intangible and incorporeal property
RS 47:1710 - Homestead exemption; residential lessees; tax credits
RS 47:1711 - Waiver of homestead exemption
RS 47:1712 - Application procedure; special assessment level
RS 47:1713 - Special assessment level for certain trusts
RS 47:1714 - Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
RS 47:1715 - Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
RS 47:1801 - STATE SUPERVISION OF LEVY AND ASSESSMENT
RS 47:1831 - Creation; abolishment of Boards
RS 47:1832 - Compensation; tenure; vacancies; salary
RS 47:1833 - Members; oath; bond; qualifications
RS 47:1834 - Domicile and transaction of business
RS 47:1835 - Employment of secretary, clerical help and experts; creation of commission expense fund; authorization for deposits and collection of assessments
RS 47:1836 - Studies and reports
RS 47:1837 - Duties and responsibilities
RS 47:1837.1 - Program for a statewide ad valorem tax assessment database; creation
RS 47:1838 - Fees
RS 47:1851 - Definitions
RS 47:1852 - Duty to file annual reports
RS 47:1852.1 - Delinquency in filing annual reports
RS 47:1853 - Appraisal of public service properties
RS 47:1854 - Assessment
RS 47:1855 - Allocation of assessed value
RS 47:1856 - Notice of valuation, hearings, appeals
RS 47:1856.1 - REPEALED BY ACTS 1992, NO. 984, 18.
RS 47:1857 - Corrections and changes
RS 47:1858 - General provisions
RS 47:1871 - State guarantee program; Louisiana Tax Commission administration
RS 47:1872 - Louisiana Tax Commission, additional powers and duties
RS 47:1873 - Qualifications
RS 47:1874 - Maximum loan; maximum aggregate amount; interest; terms
RS 47:1875 - Repayment of loan; additional assessor expense allowance
RS 47:1876 - Special fund; defaults; attorney general participation
RS 47:1901 - Election
RS 47:1901.1 - Application of other laws
RS 47:1902 - Oath
RS 47:1903 - Powers and authority
RS 47:1903.1 - Assessors; authority to employ attorney
RS 47:1903.2 - Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
RS 47:1903.3 - Assessors; authority to intervene
RS 47:1904 - Execution and cancellation of bonds
RS 47:1905 - Suits on bonds
RS 47:1906 - Salaries and expense funds
RS 47:1906.1 - Terrebonne Parish; salary and expense fund; advancement
RS 47:1907 - Salaries
RS 47:1907.1 - Local notice; salary increases
RS 47:1908 - Expenses
RS 47:1908.1 - Assessors' copies of conveyances
RS 47:1909 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910.1 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910.2 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1911 - Repealed by Acts 1997, No. 1157, 2.
RS 47:1912 - Holidays
RS 47:1913 - TO 1921.1 REPEALED BY ACTS 1989, NO. 545, 3, EFF. JULY 5, 1989.
RS 47:1922 - Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
RS 47:1923 - Authority for assessors separately or jointly to contract for insurance; payment of premiums
RS 47:1923.1 - Orleans Parish; retired assessors and assessor's employees; creation of fund
RS 47:1925.1 - Applicability of Part
RS 47:1925.2 - Assessment district; creation and boundaries
RS 47:1925.3 - Method of taxation; referendum to increase taxes beyond initial authorization
RS 47:1925.4 - Mandatory rollback of ad valorem taxes by tax recipient bodies
RS 47:1925.5 - Enforcement of millage rollbacks; resolutions of taxing authorities
RS 47:1925.6 - Disbursements from special district funds
RS 47:1925.7 - Powers of assessor not diminished
RS 47:1925.8 - Funding for the Board of Assessors for Orleans Parish
RS 47:1925.9 - Evangeline Parish Assessment district; automobile expense allowance
RS 47:1925.10 - Iberia Parish Assessment District; automobile expense allowance
RS 47:1925.11 - Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance
RS 47:1925.12 - Jefferson Davis Parish Assessment District; automobile expense allowance
RS 47:1931 - Membership
RS 47:1932 - Compensation
RS 47:1951 - Property subject to ad valorem taxation
RS 47:1951.1 - Imports subject to ad valorem taxation
RS 47:1951.2 - Exports subject to ad valorem taxation
RS 47:1951.3 - Property stored in transit while moving in interstate commerce
RS 47:1952 - Place and time of listing and assessment
RS 47:1952.1 - Extent and manner of assessment
RS 47:1953 - Assessment of corporations generally
RS 47:1954 - Assessment of insurance companies
RS 47:1955 - Assessment of property adjudicated to the state
RS 47:1956 - Preparation, distribution, and return of blank forms for listing and assessing of property
RS 47:1957 - Listing and assessing of property generally
RS 47:1958 - Listing and assessing of lands
RS 47:1959 - Listing and assessment; assessor's records
RS 47:1960 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1961 - Listing and assessing of merchandise
RS 47:1961.1 - Inventories of manufacturers or merchants defined
RS 47:1961.2 - Repealed by Acts 1997, No. 474, 1, eff. July 1, 1997.
RS 47:1962 - Listing and assessing of credits
RS 47:1963 - Listing and assessing of mortgaged property
RS 47:1964 - Listing and assessing of property of unknown owners
RS 47:1965 - Listing and assessing of property in name of deceased owner
RS 47:1966 - Listing and assessing of omitted property
RS 47:1967 - Listing and assessment of bank stock; procedure
RS 47:1968 - Listing and assessing of bank stock; place
RS 47:1969 - Listing and assessing of bank stock; branch banks
RS 47:1970 - Listing and assessing of real estate of banks
RS 47:1971 - Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
RS 47:1972 - Listing and assessing of bank stock and real estate; report by official
RS 47:1973 - To 1975 Repealed by Acts 1978, No. 613, 1.
RS 47:1976 - Repealed by Acts 1976, No. 703, 2, eff. Jan. 1, 1978
RS 47:1977 - Assessment of pollution control equipment
RS 47:1978 - Listing and assessing of overflowed lands
RS 47:1978.1 - Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
RS 47:1979 - Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
RS 47:1980 - Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.
RS 47:1987 - Time when listing of property concluded
RS 47:1988 - Repealed by Acts 1972, Ex.Sess., No. 13, 1
RS 47:1989 - Review of appeals by tax commission
RS 47:1989.1 - Appeals; assessors; reimbursement of expenses
RS 47:1990 - Changes or corrections of assessments by tax commission
RS 47:1991 - Cancellation of erroneous or double assessments
RS 47:1992 - Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
RS 47:1992.1 - Period for inspection of assessment lists in Jefferson Parish
RS 47:1993 - Preparation and filing of rolls by assessor
RS 47:1993.1 - Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
RS 47:1994 - To 1996 Repealed by Acts 1977, No. 382, 2, eff. July 10, 1977.
RS 47:1997 - Filing of rolls, payment of taxes, and sale of property for delinquent taxes
RS 47:1997.1 - Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
RS 47:1998 - Judicial review; generally
RS 47:1998.1 - Power to employ counsel
RS 47:1999 - Repealed by Acts 1980, No. 601, 3, eff. July 23, 1980.
RS 47:2051 - PAYMENT AND COLLECTION
RS 47:2051.1 - Ouachita Parish; collection of municipal taxes
RS 47:2051.2 - Livingston Parish; collection of municipal taxes
RS 47:2052 - Oath and execution of bond
RS 47:2053 - Failure to give bond
RS 47:2054 - Actions on bond
RS 47:2055 - Cancelation of bond
RS 47:2056 - Compensation; Orleans excluded
RS 47:2057 - Compensation; salary and expense fund
RS 47:2058 - Records
RS 47:2059 - Deposit of public funds
RS 47:2060 - Statements of collections and settlement
RS 47:2060.1 - Settlement of erroneous payments
RS 47:2061 - Deputy tax collectors
RS 47:2062 - Appointment and compensation of attorney for parish tax collector
RS 47:2063 - Suspension and removal of tax collectors
RS 47:2064 - Vacancies in tax collector's office
RS 47:2065 - Outgoing tax collectors; duties
RS 47:2066 - State tax collector for the city of New Orleans; state tax researches; disposition of funds
RS 47:2101 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2101.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2101.2 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2102 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2103 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2104 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2105 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2106 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2107 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2108 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2108.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2109 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2110 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2111 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2112 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2113 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2114 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2121 - Purpose; principles; property rights
RS 47:2122 - Definitions
RS 47:2123 - Affidavits
RS 47:2124 - Liability of tax collectors and tax assessors
RS 47:2126 - Duty of assessors; single assessment; exception
RS 47:2127 - Time for payment; interest; notification
RS 47:2128 - Statutory impositions
RS 47:2129 - Payment; receipt
RS 47:2129.1 - Quarterly payments; Rapides Parish
RS 47:2130 - Public calamity; postponement of ad valorem tax payments
RS 47:2131 - Time period in which to conduct tax sales
RS 47:2132 - Refund of taxes erroneously paid
RS 47:2133 - Prior payment of taxes
RS 47:2134 - Suits to recover taxes paid under protest
RS 47:2135 - Acceptance of pro rata taxes on property acquired by state from private owners
RS 47:2136 - Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
RS 47:2137 - computation of proration; placing of property on exempt roll
RS 47:2138 - Advance tax payment agreement; ad valorem tax; credits
RS 47:2141 - Movable property; notice of delinquency
RS 47:2142 - Movable property; seizure and sale
RS 47:2143 - Movable property; procedure when removed from parish or municipality before payment
RS 47:2144 - Movable property; summary seizure to secure payment
RS 47:2145 - Movable property; additional sanction for tax collection
RS 47:2146 - Movable property; tax debtors' rights
RS 47:2147 - Movable property; payment of taxes by party taking possession
RS 47:2151 - Transfer after tax roll delivered
RS 47:2152 - Immovable property; lots assessed together
RS 47:2153 - Notice of delinquency and tax sale
RS 47:2154 - Tax sales; time of sale; price
RS 47:2155 - Tax sale certificate
RS 47:2156 - Post-sale notice
RS 47:2157 - Notice of tax sale; affidavit; cancellation
RS 47:2158 - Writ of possession
RS 47:2159 - Request for notice
RS 47:2160 - Tax sale title; effect on other statuatory impositions
RS 47:2161 - Tax sale title; payment of taxes by pruchaser; improvements by tax sale purchaser
RS 47:2162 - Purchase by tax collectors and assessors at tax sale forbidden
RS 47:2163 - Purchase by co-owners
RS 47:2171 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2172 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2173 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2174 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2175 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2176 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2177 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2178 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2179 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2180 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2180.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2181 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2181.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2182 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2183 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2183.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2184 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2185 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2186 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2187 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2188 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2189 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2189.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2190 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2191 - Repealed by Acts 1952, No. 626, 1
RS 47:2192 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2193 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2194 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2196 - Adjudication to political subdivisions
RS 47:2197 - Effect of adjudication
RS 47:2201 - Ordinance; sale or donation of adjudicated property
RS 47:2202 - Minimum bid prices; sale of adjudicated property
RS 47:2203 - Pre-bidding procedures; sale of adjudicated property
RS 47:2204 - Additional terms of ordinance; sale of adjudicated property
RS 47:2205 - Donations of adjudicated property
RS 47:2206 - Notice; sale or donation of adjudicated property
RS 47:2207 - Sale or donation of adjudicated property; authentication; form
RS 47:2208 - Sale or donation of adjudicated property; affidavit
RS 47:2209 - Sale or donation to tax debtor
RS 47:2210 - Liability of owner of adjudicated property
RS 47:2211 - Disposition of proceeds of sale of adjudicated property
RS 47:2212 - Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
RS 47:2221 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2222 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2222.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2223 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2224 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2225 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2226 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2227 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2228 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2228.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2229 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2230 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2231 - Suit to obtain possession of property adjudicated to political subdivision
RS 47:2232 - Order of seizure and possession
RS 47:2233 - Leasing adjudicated property; use of income to pay taxes or assessments
RS 47:2234 - Redemption of property; payment of assessments
RS 47:2235 - Authority of the political subdivision to establish servitudes over adjudicated property; procedure
RS 47:2236 - Claim of ownership of adjudicated property by political subdivision
RS 47:2237 - Sale or donation of adjudicated property; authority
RS 47:2238.1 - City of Monroe
RS 47:2238.2 - Procedure for sales initiated by individuals
RS 47:2238.3 - Notice requirement
RS 47:2238.4 - Order of seizure and possession
RS 47:2238.5 - Sale of property adjudicated to municipality; order of possession
RS 47:2238.6 - Placing purchaser in possession of property
RS 47:2238.7 - Failure to purchase
RS 47:2238.8 - Donation of adjudicated property
RS 47:2241 - Redemptive period peremptive
RS 47:2242 - Person entitled to redeem
RS 47:2243 - Redemption payments
RS 47:2244 - Additional payments to political subdivision
RS 47:2245 - Redemption certificate
RS 47:2246 - Statutory right to redeem adjudicated property
RS 47:2247 - Redemption of adjudicated property; additional payments
RS 47:2251 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2252 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2253 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2254 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2255 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2256 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2257 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2258 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2259 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2260 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2261 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2262 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2266 - Procedure to quite tax titles
RS 47:2271 - Availability of monition
RS 47:2272 - Contents of petition
RS 47:2273 - Grant of monition
RS 47:2274 - Lis pendens
RS 47:2275 - Notice
RS 47:2276 - Publication
RS 47:2277 - Affidavit
RS 47:2278 - Judgment
RS 47:2279 - Costs
RS 47:2280 - Filing of the judgment; affidavit
RS 47:2286 - Actions to annul
RS 47:2287 - Time in which to file an action for nullity; defenses
RS 47:2288 - Acquisitive prescription
RS 47:2289 - Effect of judgment
RS 47:2290 - Suspensive conditions to effectiveness of judgment
RS 47:2291 - Trail; judgment; costs; improvements
RS 47:2292 - Fruits
RS 47:2301 - USE VALUE AND FAIR MARKET VALUE
RS 47:2302 - Definitions
RS 47:2303 - Eligibility for use value assessment
RS 47:2304 - Application for use value assessment
RS 47:2305 - Loss of eligibility
RS 47:2306 - Penalties
RS 47:2307 - Determination of use value
RS 47:2308 - Louisiana Tax Commission; tables; classifying land; public hearings
RS 47:2309 - Effective date; nonapplicability
RS 47:2321 - Fair market value; defined
RS 47:2322 - Definitions
RS 47:2323 - Criteria for determining fair market value; real and personal property; unoccupied residential immovable property
RS 47:2324 - Data collection by the assessor
RS 47:2325 - Forms
RS 47:2326 - Adoption and approval of forms
RS 47:2327 - Confidentiality of forms
RS 47:2328 - Acts of transfer; improvements; contents
RS 47:2329 - Property owner; failure to report; loss of right to question assessment
RS 47:2330 - Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
RS 47:2331 - Reassessment
RS 47:2332 - Date of adoption of guidelines, manuals, rules, and regulations
RS 47:2341 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2342 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2343 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2344 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2345 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2346 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2347 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2401 - Levy of tax
RS 47:2402 - Exemptions
RS 47:2403 - Rates of tax
RS 47:2404 - Property used as measure of tax
RS 47:2405 - Valuation of annuity or usufruct and property subject thereto
RS 47:2406 - Burden of proof of exemptions; certain transfers within one year prior to death presumed in contemplation of death
RS 47:2407 - Proceedings instituted by succession representative
RS 47:2408 - Proceedings instituted by heir or legatee
RS 47:2409 - Proceedings instituted by tax collector
RS 47:2410 - Optional procedure for small estates
RS 47:2411 - Heirs or legatees incapable of alienation until tax paid
RS 47:2412 - Payment of tax by transferee
RS 47:2413 - Certain acts prohibited prior to payment of tax
RS 47:2414 - Creditors' rights preserved
RS 47:2415 - Representation of nonresident and unknown heirs and legatees
RS 47:2416 - Proceedings within jurisdiction of district courts
RS 47:2417 - Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration
RS 47:2418 - Disposition of collections
RS 47:2419 - Regional offices; enforcement and legal staff
RS 47:2420 - Interest on delinquent tax; extension of time
RS 47:2421 - Costs of proceedings
RS 47:2422 - Prescription on actions for inheritance taxes
RS 47:2423 - Court may award state reasonable expert witness' fee in contested proceeding to determine tax due; tax collector may pay expert witness' fee allowed
RS 47:2424 - Application of provisions
RS 47:2425 - Inheritance tax return
RS 47:2426 - Inheritance tax return after June 30, 2004
RS 47:2431 - Levy of tax
RS 47:2432 - Amount of tax and time of payment
RS 47:2433 - Interest on delinquent tax; extension of time to file an estate transfer tax return
RS 47:2434 - Intent and purpose of this Part
RS 47:2435 - Application of provisions
RS 47:2436 - Estate transfer tax return
RS 47:2437 - Installment payments
RS 47:2451 - Claims and suits for refund
RS 47:2501 - HORSE RACING LICENSE FEES
RS 47:2601 - MISCELLANEOUS TAXES
RS 47:2602 - Definitions
RS 47:2603 - Use of stamps required
RS 47:2604 - Authority to issue rules and regulations
RS 47:2605 - Confidential nature of information
RS 47:2606 - Investigatory powers
RS 47:2607 - Penalties
RS 47:2608 - Seizure and forfeiture of property
RS 47:2609 - Distribution of proceeds; formula
RS 47:2610 - Exceptions
RS 47:2611 - MISCELLANEOUS TAXES
RS 47:2651 - Imposition of tax
RS 47:2701 - Imposition of tax
RS 47:2751 - To 2759 [Expired]
RS 47:2801 - Repealed by Acts 1980, No. 140, 1.
RS 47:3201 - Purpose
RS 47:3202 - Requirements for exemption
RS 47:3203 - Review of exemption applications and reevaluation of existing contract
RS 47:3204 - Contracts of exemption; renegotiation; violations; lists; priority of exemptions
RS 47:3205 - Rules and regulations
RS 47:4201 - CONTRACTS WITH BOARD OF COMMERCE AND
RS 47:4301 - Findings and purpose
RS 47:4302 - Contracts of exemption; renegotiation; violation; lists
RS 47:4303 - Review of exemption applications
RS 47:4304 - Requirements for exemption
RS 47:4305 - Granting of contract
RS 47:4306 - Rules and regulations
RS 47:4311 - Findings and purpose
RS 47:4312 - Definitions
RS 47:4313 - Contracts of limited exemption
RS 47:4314 - Review of exemption applications
RS 47:4315 - Requirements for exemption
RS 47:4316 - Granting of contract
RS 47:4317 - Reports to parish assessor
RS 47:4318 - Transfer of contract
RS 47:4319 - Rules and regulations
RS 47:4331 - Corporate Tax Apportionment Program; definitions; eligibility requirements; contract approval
RS 47:4351 - Definitions
RS 47:4352 - Program administration
RS 47:4353 - Parish participation
RS 47:4354 - Targeted non-manufacturing business
RS 47:4355 - Contracts
RS 47:5001 - GENERAL PROVISIONS
RS 47:5002 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5003 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5004 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5005 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5006 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5007 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5008 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5009 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5010 - Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:6001 - Antique airplanes and certain other aircraft
RS 47:6002 - Urban Land-Banking Law; acquisition of real property
RS 47:6003 - Vending machine transactions
RS 47:6004 - Employer credit
RS 47:6005 - Qualified new recycling manufacturing or process equipment and service contracts
RS 47:6006 - Tax credits for local inventory taxes paid
RS 47:6006.1 - Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters
RS 47:6007 - Motion picture production tax credit
RS 47:6008 - Tax credits for donations made to assist playgrounds in economically depressed areas
RS 47:6009 - Louisiana Basic Skills Training Tax Credit
RS 47:6010 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6011 - Terminated June 30, 2000. See Acts 1996, No. 10, 2, and Acts 1998, No. 16, 1.
RS 47:6012 - Employer tax credits for donations of materials, equipment, advisors, or instructors
RS 47:6013 - Tax credits for donations made to public schools
RS 47:6014 - Credit for property taxes paid by certain telephone companies; fund
RS 47:6015 - Research and development tax credit
RS 47:6016 - New markets tax credit
RS 47:6016.1 - Louisiana New Markets Jobs Act; premium tax credit
RS 47:6017 - Tax credits for certain expenses paid by economic development corporations
RS 47:6018 - Tax credits for purchasers from "PIE contractors"
RS 47:6019 - Tax credit; rehabilitation of historic structures
RS 47:6020 - Angel Investor Tax Credit Program
RS 47:6020.1 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.2 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.3 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.4 - Repealed by Acts 2010, No. 1034, §3.
RS 47:6021 - Brownfields Investor Tax Credit
RS 47:6022 - Digital interactive media and software tax credit
RS 47:6023 - Sound recording investor tax credit
RS 47:6024 - Rural hospital service district cooperative endeavors and joint ventures
RS 47:6025 - Tax credit for Louisiana Citizens Property Insurance Corporation assessment
RS 47:6026 - Cane River heritage tax credit
RS 47:6027 - Mentor-Protégé Tax Credit Program
RS 47:6028 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6029 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6030 - Solar energy systems tax credit
RS 47:6031 - Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit
RS 47:6032 - Tax credit for certain milk producers
RS 47:6033 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6034 - Musical and theatrical production income tax credit
RS 47:6035 - Tax credit for conversion of vehicles to alternative fuel usage
RS 47:6036 - Ports of Louisiana tax credits
RS 47:6037 - Tax credit for "green job industries"
RS 47:6038 - Reports; tax incentives administered by the Department of Economic Development
RS 47:6039 - Repealed
RS 47:6101 - Purpose
RS 47:6102 - Definitions
RS 47:6103 - Implementation
RS 47:6104 - Child care expense tax credit
RS 47:6105 - Child care provider tax credit
RS 47:6106 - Credit for child care directors and staff
RS 47:6107 - Business-supported child care
RS 47:6108 - Refundable tax credits
RS 47:6109 - Recapture of credits
RS 47:6301 - Credit; donations to school tuition organizations
RS 47:6351 - Rebates; contracts for certain state sales and use tax rebates
RS 47:7001 - REGULATION OF GAMING EQUIPMENT
RS 47:7002 - Definitions
RS 47:7003 - Licensing requirements
RS 47:7004 - Licensing
RS 47:7005 - Denial, revocation, or suspension of license
RS 47:7006 - Records of licensees
RS 47:7019.1 - Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
RS 47:7019.2 - Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds
RS 47:8001 - TAX INCREMENT DEVELOPMENT CORPORATIONS
RS 47:8002 - Findings, declaration of necessity and purpose
RS 47:8003 - Definitions
RS 47:8004 - Creation of corporation; public hearing; adoption of resolution; certificate
RS 47:8005 - Board of directors; appointment; tenure; compensation
RS 47:8006 - Organization of corporation; employees; meetings; personal liability of directors
RS 47:8007 - Removal of directors; right to counsel; record of proceedings
RS 47:8008 - Conflict of interest; disclosure of interests; penalty
RS 47:8009 - Powers of the corporations
RS 47:8010 - Increment revenues
RS 47:8011 - Tax increment trust fund; mandatory contributions
RS 47:8012 - Development management
RS 47:8013 - Tax increment development plan; preparation; adoption; filing; modification
RS 47:8014 - Subsidiary corporations; creation; purposes; powers; compensation of members
RS 47:8015 - Disposition of property in tax increment development area
RS 47:8016 - Development by corporations; surplus profits
RS 47:8017 - Bonds of the corporations
RS 47:8018 - Security for bonds or notes
RS 47:8019 - Bonds and notes as legal investment
RS 47:8020 - Corporation funds; audit; investment
RS 47:8021 - Property exempt from taxes and from levy and sale by virtue of an execution
RS 47:8022 - Assistance by state and local agencies
RS 47:8023 - Title of purchase
RS 47:8024 - Annual report
RS 47:8025 - Encouragement of private enterprise
RS 47:8026 - Indemnity of directors, officers, agents and employees
RS 47:8027 - Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
RS 47:8051 - Repealed by Acts 2006, No. 521, §2.
RS 47:8052 - Repealed by Acts 2006, No. 521, §2.
RS 47:8053 - Repealed by Acts 2006, No. 521, §2.
RS 47:8054 - Repealed by Acts 2006, No. 521, §2.
RS 47:8055 - Repealed by Acts 2006, No. 521, §2.
RS 47:8056 - Repealed by Acts 2006, No. 521, §2.
RS 47:8057 - Repealed by Acts 2006, No. 521, §2.
RS 47:8058 - Repealed by Acts 2006, No. 521, §2.
RS 47:8059 - Repealed by Acts 2006, No. 521, §2.
RS 47:8060 - Repealed by Acts 2006, No. 521, §2.
RS 47:9000 - GENERAL PROVISIONS
RS 47:9001 - Statement of purpose and intent
RS 47:9002 - Definitions
RS 47:9003 - CREATION OF CORPORATION; BOARD OF
RS 47:9004 - Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
RS 47:9005 - Corporation president; officers
RS 47:9006 - Records of corporation deemed open; exceptions
RS 47:9007 - OPERATIONS OF CORPORATION
RS 47:9008 - Board; lottery games; regulation
RS 47:9009 - Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
RS 47:9010 - Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized
RS 47:9011 - Information sharing and restricted use agreements; other jurisdictions
RS 47:9011.1 - Transmission of Amber Alert and other emergency information
RS 47:9012 - Corporation legal representation
RS 47:9013 - Commercial advertising on tickets
RS 47:9015 - Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
RS 47:9016 - Employee background investigation
RS 47:9017 - Appeals; judicial review
RS 47:9018 - Bond; letters of credit or other surety
RS 47:9019 - Legislative oversight of corporation rules and regulations
RS 47:9020 - Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
RS 47:9021 - Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
RS 47:9022 - Publication of financial statements
RS 47:9025 - Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
RS 47:9026 - Withholding of lottery prizes; child support arrearages; rules and regulations
RS 47:9027 - Assignment of deferred lottery annuity prizes
RS 47:9028 - Contracts; regulations of procurement; bidding and negotiation processes
RS 47:9029 - Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits
RS 47:9030 - Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
RS 47:9050 - RETAILERS
RS 47:9051 - Selection of on-line retailer; qualification and disqualification
RS 47:9052 - Retail vendor certificates
RS 47:9053 - Letter of credit or bond of retailer; content of contracts; powers of president
RS 47:9054 - Content of retailer contracts; contract cancellation by president
RS 47:9055 - Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
RS 47:9056 - Computation of retailer's rental payments
RS 47:9057 - Ticket price; gift, sale, or business promotion; location of sale
RS 47:9058 - Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
RS 47:9060 - VENDORS
RS 47:9065 - CRIMINAL BACKGROUND INVESTIGATIONS
RS 47:9070 - LOTTERY CRIMES, PENALTIES, AND
RS 47:9071 - False or altered lottery tickets
RS 47:9072 - Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
RS 47:9073 - Skimming of lottery proceeds
RS 47:9074 - Crime of false statements relating to a lottery
RS 47:9075 - Illegal lottery devices
RS 47:9080 - TRANSPORTATION OF LOTTERY
RS 47:9081 - Legal shipments of lottery devices into state