Source: http://rabbit.monqcle.com/contents/statutes/Louisiana%20Revised%20Statutes/TITLE%2047%20Revenue%20and%20Taxation/RS%2047%3A305.18%20Exclusions%20and%20exemptions%3B%20fairs%2C%20festivals%2C%20and%20expositions%20sponsored%20by%20nonprofit%20organizations%3B%20nature%20of%20exemption%3B%20limitations%3B%20qualifications
Timestamp: 2020-05-25 20:00:00
Document Index: 277085096

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Louisiana | RS 47:305.18 Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications | Rabbit Crowd Library
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Rs 47:7 Repealed By Acts 1998, No. 4, 1, Eff.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Rs 47:38 Repealed By Acts 2009, No. 469, §2, Effective July 9, 2009.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 Income Tax Checkoff; Donation For Louisiana Coalition Against Domestic Violence, Inc.
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 47:121 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; Board Of 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 47:305.25 Exclusions And Exemptions; Farm Equipment
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 47:332.41 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 47:338.25 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 47:338.55 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 Repealed By Acts 2017, No. 310, §2, Eff. June 16, 2017.
Rs 47:338.218 Town Of Jonesboro; Hotel Occupancy Tax; Authorization
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 47:339 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 Vehicle Registration License Tax
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 47:463.5 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 47:463.48 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 Special Prestige License Plates; "I Support River Region Cancer Center"
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 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 47:464 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 47:472 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 47:1562 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 47:1575 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 47:1676 Debt Recovery
Rs 47:1677 Financial Institution Data Match
Rs 47:1678 Tax Clearances; Resale Certificates; Certain Procurement Contracts
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 47:1801 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 47:2141 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 Limited Exemption For Downtown
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
• All Places • Louisiana Revised Statutes • Title 47 Revenue And Taxation
§305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
A. The sales and use tax imposed by the state of Louisiana under R.S. 47:302(C) and R.S. 47:321 shall not apply to all outside gate admissions to grounds and parking fees at fairs and festivals sponsored by recognized nonprofit organizations chartered under the state of Louisiana.
The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event.
This Section shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by these organizations.
This Section shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets and similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.
B. This sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsorship will not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship.
C. An exemption certificate must be obtained from the collector of revenue, under such regulations as he shall prescribe, in order for nonprofit organizations to qualify for the exemption provided in this section.
In the event the collector of revenue denies tax exempt status under this Section, the organization may appeal such ruling to the Board of Tax Appeals, which may overrule the collector of revenue and grant tax exempt status if the Board of Tax Appeals determines that the denial of tax exempt status by the collector of revenue was arbitrary, capricious or unreasonable. Provided however, that any organization which endorses any candidate for political office or otherwise is involved in political activities shall not be eligible for the exemption herein provided.
D. This exemption applies only to sales and use tax imposed by the state of Louisiana and does not apply to such taxes authorized and levied by any school board, municipality, or other local taxing authority notwithstanding any other provision of law to the contrary, specifically but not exclusively R.S. 27:2716.1.
Added by Acts 1975, No. 824, §1. H.C.R. No. 55, 1986 R.S.
2c:1-6 Time Limitations.
321.25 Application For Registration And Title — Cards Attached.
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","state_defense_force_url":"http://www.geauxguard.com/organization/louisiana-state-military-department/","governor_contact_url":"http://gov.louisiana.gov/","state_homepage_url":"http://www.louisiana.gov/","state_contact_text":"None","photos_and_multimedia_text":"Louisiana on Flickr","image_s3_url":"https://legalscience.s3.amazonaws.com/politician/Louisiana Governor.jpg","street_one":"900 North 3rd Street","donated_money":"No","governor_nga":"John Bel Edwards","scraped_time":1543182562,"travel_tourism_text":"Visit Louisiana","education_department_text":"Department of Education","phone_number":"1-225-342-4404","governor":"John Bel Edwards","education_department_url":"http://www.louisianabelieves.com/","party":"Democratic","state_contact_url":"None","forestry_department_url":"http://www.ldaf.state.la.us/forestry/","state_motto":"Union, Justice, ConfidenceUnion, Justice, Confidence","district_attorneys_url":"http://www.ldaa.org/main/","city":"Baton Rouge","created_at":"2015-04-13T19:05:45.000Z","agriculture_department_url":"http://www.ldaf.state.la.us/","state_symbols_url":"http://www.worldatlas.com/webimage/countrys/namerica/usstates/lasymbols.htm","title":"Louisiana","fish_and_wildlife_agency_url":"http://wlf.louisiana.gov/","forestry_department_text":"Department of Agriculture & Forestry","motor_vehicle_offices_url":"http://www.expresslane.org/Pages/default.aspx","election_office_url":"http://www.sos.la.gov/ElectionsAndVoting/Pages/default.aspx","updated_at":"2018-04-05T03:33:04.000Z","jurisdiction_id":"LA","corrections_department_url":"http://www.doc.louisiana.gov/","agriculture_department_text":"Department of Agriculture & Forestry","nickname":"Pelican State (Official); Bayou State; Child of the Mississippi; Creole State; Sportsman's Paradise; Sugar StatePelican State (Official); Bayou State; Child of the Mississippi; Creole State; Sportsman&#039;s Paradise; Sugar State","state_symbols_text":"State Symbols","lottery_results_url":"http://www.louisianalottery.com/","state_defense_force_text":"National Guard","racing_commission_url":"http://horseracing.louisiana.gov/","summary":"State government contact information for the state of Louisiana. ","health_department_url":"http://www.dhh.louisiana.gov/","government_branch":"None","racing_commission_text":"Racing Commission","gaming_commision_url":"http://lgcb.dps.louisiana.gov/","gaming_commision_text":"Gaming Control Board","changed_at":"2018-04-05T03:33:04.000Z","office_dates":"January 11, 2016 -","attorney_general_url":"http://www.ag.state.la.us/","state_homepage_text":"Louisiana Home Page","attorney_general_text":"Office of the Attorney General","health_department_text":"Department of Health","directory_type":"State Government Agencies","alcoholic_beverage_control_url":"http://www.atc.rev.state.la.us/","surplus_property_sales_text":"Division of Administration","maps_url":"http://www.louisianatravel.com/louisiana-map","election_office_text":"Secretary of State - Elections & Voting","upvotes":3,"downvotes":8,"comments":0} $('.gov_score .upvote').on('click',annotate_click) $('.gov_score .downvote').on('click',annotate_click) $('.gov_score .comment').on('click',annotate_click) // $('.gov_score .upvote').on('click',function(e){ // // console.log(politician) // var gov_uuid = $('.gov_score').attr('uuid') // console.log(gov_uuid) // annotate_click(e) // }) console.log(politician) // else{ // var governor = politician[0].n.properties // $(".official_name").html(governor.title) // $(".gov_head_name").html(governor.governor) // $(".gov_head_contact_item").html(governor.phone_number) // $(".gov_head_contact_email_link").attr("href", "mailto:"+governor.email); // $(".gov_head_contact_address").html(governor.full_address) // $(".gov_head_contact_website_url").attr("href", governor.state_homepage_url); // $(".gov_head_contact_website_url").html(governor.state_homepage_url.replace("https://","").replace("http://","")) // $(".gov_head_img_url").attr("src", governor.image_s3_url); // }
• TITLE 48 Roads, Bridges and Ferries
Rs 48:1461 Tax And Regulatory Exemptions; Audits; Laws Relating To Public Bodies
• TITLE 39 Public Finance
Rs 39:99.43 Bonds Exempt From Taxation
Rs 39:698.10 Exemption From Taxation
Rs 39:99.17 Bonds Exempt From Taxation
Rs 33:130.546 Exemption From Taxation
• TITLE 11 Consolidated Public Retirement
Rs 11:3470 Exemption From Seizure And Attachment
Rs 11:3198 Exemption From Seizure And Attachment