reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1031 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1031. Imposition of tax

RS 1031 - Imposition of tax Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in this state, shall, in addition to all other taxes and licenses levied and assessed in this state, pay an additional annual franchise tax for exercising its franchises or charters or the continuance of its franchises or charters in this state, equal to one percent of the gross receipts from the operation of its franchises or charters in this state. This tax shall apply to any corporation engaging in the business of transporting natural gas by pipeline for hire, sale, or use. Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 1998, No. 3, §1, eff. June 4, 1998.
LA Rev Stat § 47:1032 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1032. Definitions

RS 1032 - Definitions  For the purposes of this Part the following words shall have the meaning ascribed to them in this Section unless the content clearly intends otherwise: (1) "Cost of gas purchased for resale" shall mean the actual purchase price paid for the gas that is being resold and shall include third-party transportation charges.  (2) "Gross receipts" shall mean the total amount of billings for services rendered, and shall include all receipts from business beginning and ending within this state, and a proportion, based upon the proportion of mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state, whether same be from the actual operation of such business or from a source incidental to such business. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible. Nonoperating (nonutility) revenues such as dividend and interest income, tax refunds, merchandising, and rentals from land, buildings, other nonutility property and storage revenues are not to be included in taxable gross receipts. (3) "Mileage" shall mean the sum total of the actual linear miles, as classified or defined by the Federal Regulatory Commission as transmission lines and reported for the prior year. Acts 1994, No. 35, §1, eff. July 1, 1994.
LA Rev Stat § 47:1033 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1033. Gross receipts; interstate business

RS 1033 - Gross receipts; interstate business  A. As to business passing through, into or out of this state, the gross receipts of any such corporation exercising its franchises or charters in this state, for the purpose of this Subchapter, shall be determined as provided in Subsection B of this Section.  B. The gross receipts of such corporation over the whole extent of the mileage over which such business is done, within, through and without the state, shall be divided by the total number of miles over which such business is done to ascertain the average gross receipts per mile, and the gross receipts in this state shall be taken to be the average gross receipts per mile, multiplied by the number of miles over which such business is done in this state. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible.  Acts 1994, No. 35, §1, eff. July 1, 1994.
LA Rev Stat § 47:1034 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1034. Gross receipts; transportation for own use

RS 1034 - Gross receipts; transportation for own use Whenever the transportation of natural gas by pipeline is by the owner for its own use, the gross receipts from such business shall be deemed and held to be the cost of the natural gas transported delivered at the point of use, as determined from the books and records of the owner, subject to the ratio provisions of R.S. 47:1032. When there are no actual receipts upon which to base the tax, the base will be the cost of the natural gas delivered at the point of use as determined from the books and records of the owner or the average of the monthly spot market price of gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing House. Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 2001, No. 1032, §15.
LA Rev Stat § 47:1035 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1035. Due dates and delinquent dates

RS 1035 - Due dates and delinquent dates  All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.  Acts 1986, No. 628, §1, eff. July 6, 1986.
LA Rev Stat § 47:1036 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1036. Reports and payment of tax

RS 1036 - Reports and payment of tax  A. Reports by taxpayers. On or before the last day of the month after each quarter annual period ending on September thirtieth, June thirtieth, March thirty-first, and December thirty-first, every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline for hire, sale, or use, shall file with the secretary a report on forms prescribed by the secretary, duly sworn to by some authorized person, showing the amount of its gross receipts from the operation of its business in this state, during the quarter annual period hereinabove set forth.  B. Reports by persons making payments to transporters of natural gas. The collector shall have authority to require reports to cover any transaction during the same period, similar to those provided for in Sub-section A of this Section from any person, firm, association or corporation who has paid any sum to any such corporation to which this Part applies and which is engaged in the business of transporting natural gas by pipe line for hire, sale or use.  C. Payment of tax. Every such corporation which is required to submit a report as provided by Sub-section A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by said collector, of the amount of the tax herein levied and shown to be due by said report; that is, one per centum (1%) of the gross receipts of such business during the period covered by such report.  Acts 1986, No. 628, §1, eff. July 6, 1986.
LA Rev Stat § 47:1037 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1037. Examination of records and revision of reports by collector of revenue

RS 1037 - Examination of records and revision of reports by collector of revenue  For the purpose of enforcing the collection of the taxes levied by this Part the collector is specifically authorized to examine at all reasonable hours, the books, records, and other documents of all corporations from which any tax under this Part is due and owing or as to which the tax is levied, in order to determine and provide for a correct check and ascertainment of the amount due the state. The collector is further authorized to audit and revise any report filed under this Part and to assess additional taxes when shown to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title.
LA Rev Stat § 47:1038 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1038. Certain acts declared misdemeanors; penalties; venue

RS 1038 - Certain acts declared misdemeanors; penalties; venue  It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation:  (1) To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; or  (2) To fail, neglect or refuse to file any such report with the collector at the time and in the form required; or  (3) To make any false statement in any said report; or  (4) To make any false representation to the collector as to any corporation as to which a tax is levied by this Part.  Any person violating any provision of this Section shall be fined not more than five hundred dollars, or imprisoned for not more than six months, or both.  Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty not to exceed five hundred dollars for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney. The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the corporation, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
LA Rev Stat § 47:1039 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1039. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1039 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1040 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1040. Disposition of collections

RS 1040 - Disposition of collections The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special account, which shall be used for the state hospital board and for payment of old age assistance and other social security benefits, to be apportioned by the governor. Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.
LA Rev Stat § 47:1062 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1062. §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.

RS 1062 - §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.
LA Rev Stat § 47:1121 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1121. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1121 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1122 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1122. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1122 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1123 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1123. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1123 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1124 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1124. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1124 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1125 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1125. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1125 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1125.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1125.1. Employment tax credit

RS 1125.1 - Employment tax credit A. For state-certified productions that have received an effective certification date prior to December 31, 2005, a motion picture production company shall be entitled to a tax credit for the employment of residents of Louisiana in connection with production of a state-certified production. The credit shall be equal to ten percent of the total aggregate payroll for residents employed in connection with such production when total production costs in Louisiana equal or exceed three hundred thousand dollars but total less than one million dollars during the taxable year. The credit shall be equal to twenty percent of the total aggregate payroll for residents employed in connection with such production when total production costs in Louisiana equal or exceed one million dollars during the taxable year. For purposes of this Section, the term "total aggregate payroll" shall not include the salary of any employee whose salary is equal to or greater than one million dollars. B. The credit may be applied to any income tax or corporation franchise tax liability applicable to the motion picture production company. C. If the motion picture production company is an entity not subject to income or franchise tax, the credit shall flow through to its partners or members as follows: (1) Corporate partners or members shall claim their share of the credit on their corporation income or corporation franchise tax returns. (2) Individual partners or members shall claim their share of the credit on their individual income tax returns. (3) Partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns. D. Any unused credit may be carried forward no more than ten years from the date the credit was earned. E. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be necessary to administer this Section. F. Employment tax credits not previously claimed by any taxpayer against its income or franchise tax liability and that are held by the motion picture production company or that have been allocated to another person may be transferred by the motion picture production company or the person allocated such credits in the same manner and subject to the same conditions and procedures provided for Motion Picture Investor Tax Credits in R.S. 47:6007(C)(4) and the rules and regulations pertaining thereto. Acts 2002, 1st Ex. Sess., No. 1, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 6, §2, eff. July 1, 2002; Acts 2005, No. 456, §1. NOTE: Acts 2005, No. 456, §2, provides that the "Act shall become effective for taxable years beginning after December 31, 2005, and shall not apply to state-certified productions that have received an effective initial certification date that is prior to December 31, 2005. For state-certified infrastructure projects, this Act shall become effective on or after July 1, 2005."
LA Rev Stat § 47:1126 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1126. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1126 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1127 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1127. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1127 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1128 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1128. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.

RS 1128 - Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
LA Rev Stat § 47:1151 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1151. §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.

RS 1151 - §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.
LA Rev Stat § 47:1201 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1201. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1201 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1202 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1202. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1202 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1203 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1203. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1203 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1204 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1204. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1204 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1205 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1205. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1205 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1206 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1206. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1206 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1207 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1207. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1207 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1208 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1208. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1208 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1209 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1209. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1209 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1210 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1210. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1210 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1211 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1211. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1211 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1212 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1212. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.

RS 1212 - Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
LA Rev Stat § 47:1251 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1251. §§1251-1253 Repealed by Acts 1962, No. 370, §1.

RS 1251 - §§1251-1253 Repealed by Acts 1962, No. 370, §1.
LA Rev Stat § 47:1301 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1301. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1301 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1302 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1302. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1302 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1303 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1303. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1303 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1304 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1304. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1304 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1305 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1305. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1305 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1306 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1306. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1306 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1307 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1307. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1307 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1351 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1351. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1351 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1401 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1401. Creation of Board of Tax Appeals

RS 1401 - Creation of Board of Tax Appeals  In order to provide effect to the provisions of Article V, Section 35 and Article VII, Section 3(A) of the Constitution of Louisiana, a board that will hear and decide, at a minimum of expense to the taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and any collector of the state of Louisiana or its political subdivisions in the enforcement of any tax, excise, license, permit or any other tax, fee, penalty, receipt or other law administered by a collector, and to exercise other jurisdiction as provided by law, including jurisdiction as provided for in the Uniform Local Sales Tax Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an independent agency for the purposes of this Chapter. The Local Tax Division is created as an independent agency and authority within the board for the purposes of exercising jurisdiction over disputes involving local collectors.  Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020. NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions. NOTE: See Acts 2014, No. 198 and Acts 2016, No. 335, §2
LA Rev Stat § 47:1404 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1404. Employees of the board

RS 1404 - Employees of the board  The board shall appoint as its principal assistant a secretary-clerk who shall be custodian of its files and records, and one private secretary who may also be the stenographer-reporter for the board. The board shall also appoint any other employees necessary for the performance of the functions herein delegated. The board shall fix the salaries of the secretary-clerk, stenographer-reporter and other employees.
LA Rev Stat § 47:1405 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1405. Retention of records and property by the board

RS 1405 - Retention of records and property by the board  All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.
LA Rev Stat § 47:1406 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1406. Expenditures

RS 1406 - Expenditures The board is authorized to make such expenditures (including expenditures for personal services and for law books, books of reference and periodicals), as may be necessary to efficiently execute the functions vested in the board. All expenditures of the board shall be allowed and paid, out of any monies appropriated for the purposes of the board. The board's self-generated revenue from local cases filed with the board pursuant to the provisions of the Uniform Local Sales Tax Code shall be expended exclusively for the purposes of its Local Tax Division, and may be retained by the board and carried forward for such purposes. Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014.