reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:520 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§520. Dealers temporary demonstration and transportation identification plate

RS 520 - Dealers temporary demonstration and transportation identification plate A. As used in this Section, the word "dealership" means any legal entity which is licensed to do business as a motor vehicle dealer by the Louisiana Motor Vehicle Commission, R.S. 32:1251 et seq., or by the Louisiana Used Motor Vehicle and Parts Commission, R.S. 32:771 et seq. B. Each dealership may print and utilize dealers temporary demonstration and transportation identification plates, hereinafter referred to as identification plates, in lieu of motor vehicle registration plates in accordance with the provisions of this Section. C. Each identification plate shall be green and shall contain the following information: (1) The name of the dealership which is using the identification plate. (2) The telephone number of the dealership which is using the identification plate. (3) The number on the license issued by the Motor Vehicle Commission or by the Used Motor Vehicle and Parts Commission to the dealership which is using the identification plate. (4) The date on which the identification plate was placed in service. D. Subject to the provisions of Subsection B of this Section, the office of motor vehicles shall establish the size, design, and other characteristics of the identification plates. E. Each identification plate shall be valid for five days from the date on which the identification plate was placed in service. F. Each dealership which places an identification plate in service on a motor vehicle may use that motor vehicle for any business purpose of the dealership, including but not limited to the demonstration or transportation of that vehicle. Acts 1995, No. 229, §1, eff. June 14, 1995.
LA Rev Stat § 47:521 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§521. Display of temporary registration license plates

RS 521 - Display of temporary registration license plates Each temporary registration license plate shall at all times be in a clearly visible place and position. It shall be fastened to the rear of the vehicle or in the rear window of the vehicle to which it has been assigned. The temporary registration license plate shall be maintained in a condition that is clearly legible and free from foreign materials. Acts 2001, No. 139, §1.
LA Rev Stat § 47:522 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§522. Authorization to enter dealer premises to recover state credentials

RS 522 - Authorization to enter dealer premises to recover state credentials A. Whenever any licensed dealer has his license suspended or revoked, or if the licensed dealer ceases operations without any formal action by the appropriate commission, representatives of the Department of Public Safety and Corrections shall be authorized to enter any and all locations of the dealer to recover official state credentials issued to the dealer by the department, including but not limited to dealer inventory plates, temporary registration plates, and motor vehicle inspection stickers. B. In the event the dealer, or any agent or representative of the dealer, removes or causes to be removed the official state credentials, the dealer shall be responsible for surrendering the credentials to the department. C. The Louisiana Motor Vehicle Commission and the Louisiana Recreational and Used Motor Vehicle Commission shall promptly notify the Department of Public Safety and Corrections whenever a dealer's license is suspended or revoked, or if either commission has information that a licensed dealer has ceased operations without any formal action against the dealer's license. Acts 2009, No. 435, §2, eff. July 1, 2010.
LA Rev Stat § 47:531 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§531. Director of public safety to be vehicle commissioner

RS 531 - Director of public safety to be vehicle commissioner  The director of public safety is designated as vehicle commissioner of the state; he shall have all powers and perform such duties as are herein imposed upon the vehicle commissioner.  Amended by Acts 1972, No. 96, §7, eff. Jan. 1, 1973.
LA Rev Stat § 47:531.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§531.1. Director's authority

RS 531.1 - Director's authority  In the administration and enforcement of the "Vehicle Registration License Tax" under the provisions of Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, the director of public safety in his capacity as "Vehicle Commissioner" shall have the same power and authority as the collector of revenue has under Parts I, II, III, IV, V, VI and VII of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 except he shall not be subject to the provisions of Sections 1501, 1502, 1504, 1505, 1506 and 1508 of Part I of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.  Acts 1972, No. 96, §8, eff. Jan. 1, 1973.
LA Rev Stat § 47:531.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§531.2. Transfer of facilities and equipment

RS 531.2 - Transfer of facilities and equipment  The personnel, equipment and all other facilities of the Motor Vehicle Division of the Department of Revenue are hereby transferred to the Department of Public Safety to be used to create a new division or unit in the Department of Public Safety under the control and supervision of the director of public safety as "vehicle commissioner".  Acts 1972, No. 96, §9, eff. Jan. 1, 1973.
LA Rev Stat § 47:531.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§531.3. Funding; transfers

RS 531.3 - Funding; transfers  The provisions of this Act1 shall become effective and operative as of January 1, 1973 and any appropriations made at this 1972 regular session of the legislature or any funds otherwise made available to the Department of Revenue for the operation of the Motor Vehicle Division of the Department of Revenue shall be transferred from the Department of Revenue to the State Department of Public Safety to be used by the director of the State Department of Public Safety in carrying out the functions of vehicle commissioner. On January 1, 1973 or as soon thereafter as possible the commissioner of administration shall determine the amount of such funds to be transferred to the Department of Public Safety and shall then allocate such amount to the State Department of Public Safety to be used in carrying out the functions of the vehicle commissioner.  Acts 1972, No. 96, §10, eff. Jan. 1, 1973. 1As it appears in Acts 1972, No. 96, §10. Act No. 96 amended R.S. 32:702(4), 32:733(B), 47:303(B), 47:318, 47:451(5), 47:480, 47:531 and added 47:531.1, 47:531.2 and 47:531.3.
LA Rev Stat § 47:532 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§532. Duties of department of highways, department of state police and vehicle commissioner

RS 532 - Duties of department of highways, department of state police and vehicle commissioner A. It shall be the duty of the department, all officers thereof, the division of state police, and the commissioner, and other public officials to whom duties or functions are herein delegated, to so enforce the provisions of this Chapter.  B. The vehicle commissioner is authorized to adopt and to enforce administrative rules and regulations, to prescribe proper forms for evidence of payment of the tax levied by this Chapter and to designate such agencies and prescribe such terms and conditions therefor as may be necessary to carry out the provisions of this Chapter, and to protect the interests of the state with respect thereto. C. All rules and regulations concerning the administration of this Chapter shall become effective upon the approval of the commissioner.  D. The commissioner is further empowered to adopt and enforce administrative regulations to provide for: (1) The staggered registration of motor vehicles. (2) The permanent registration of commercial fleet vehicles on a centralized basis. (3) The payment, within the same month, of the annual registration license fee or tax on all vehicles within a commercial fleet. The commission is also authorized to accept post office box addresses for permanent registration of license plates for semitrailers and trailers. Amended by Acts 1974, No. 23, §1; Acts 1994, No. 24, §1.
LA Rev Stat § 47:532.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§532.2. Public tag agents; causes for suspension, revocation, cancellation, or restrictions; reinstatement

RS 532.2 - Public tag agents; causes for suspension, revocation, cancellation, or restrictions; reinstatement  A. The office of motor vehicles may suspend, revoke, cancel, or impose other restrictions on any contract confected pursuant to R.S. 47:532.1 for the following causes:  (1) Failure to remit taxes and fees collected from applicants for title transfers.  (2) Operating as a public tag agent without a contract for each location, with an expired contract, or without a valid surety bond on file with the office of motor vehicles.  (3) Issuance of more than one temporary registration, T-Marker, to a title applicant, or issuing a T-Marker without first collecting all taxes and fees.  (4) Operating from an unapproved location.  (5) Changing the ownership of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.  (6) Changing the officers or directors of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.  (7) Being a principal or accessory to the alteration of documents relevant to a registration or titling transaction that results in a material injury to the public records or a shortfall in the collection of taxes owed.  (8) The forwarding to the office of motor vehicles by a public tag agent of a document relevant to a registration or titling transaction that results in a material injury to the public records, or a shortfall in the collection of taxes owed when the public tag agent had knowledge of facts causing such injury or shortfall, and failed to disclose same to the office of motor vehicles.  (9) Conviction of, or entry of a plea of guilty or nolo contendere to, any felony or conviction of, or entry of a plea of guilty or nolo contendere to, any criminal charge an element of which is fraud.  (10) Fraud, deceit, or perjury in obtaining any contract perfected pursuant to R.S. 47:532.1.  (11) Failure to maintain at all times during the term of the contract all qualifications required by R.S. 47:532.1 or by rule adopted by the office of motor vehicles.  (12) Any other cause the office of motor vehicles may establish through the adoption of a rule.  B. Any person whose contract has been suspended, canceled, or revoked during the effective term of the contract may request an administrative hearing to review the office of motor vehicles' action. A request for administrative review shall stay the action of the office of motor vehicles.  Acts 2015, No. 110, §2, eff. July 1, 2015.
LA Rev Stat § 47:532.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§532.3. Public tag agents; cease and desist order; injunctive relief

RS 532.3 - Public tag agents; cease and desist order; injunctive relief  A. In addition to or in lieu of the administrative sanctions provided in R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, and any criminal sanctions otherwise provided by law, the office of motor vehicles is empowered to issue an order to any person engaged in any activity, conduct, or practice constituting a violation of R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, directing such person to cease and desist from such activity, conduct, or practice. Such order shall be issued in the name of the state of Louisiana under the official seal of the Department of Public Safety and Corrections, office of motor vehicles.  B. If the person to whom the office of motor vehicles directs a cease and desist order does not cease and desist the proscribed activity, conduct, or practice within ten days from service of such cease and desist order by certified mail, the office of motor vehicles may cause to issue a writ of injunction enjoining such person from engaging in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either. Such proceeding shall be brought in the district court having civil jurisdiction in any parish in which such person resides, or is domiciled or has his principal place of business. If the person whose contract is to be suspended, revoked, canceled, or otherwise restricted is a nonresident and is not domiciled within the state, such proceeding may be brought in the Nineteenth Judicial District Court for the parish of East Baton Rouge.  C. Upon a proper showing by the office of motor vehicles that such person has engaged or is engaged in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, the court shall issue a temporary restraining order restraining the person from engaging in unlawful activity, conduct, or practices pending the hearing on a preliminary injunction, and in due course a permanent injunction shall issue after a hearing, commanding the cessation of the unlawful activity, conduct, or practice complained of, all without the necessity of the office of motor vehicles having to give bond as usually required in such cases.  D. The trial of the proceeding by injunction shall be a summary proceeding, and shall be tried by the judge alone without a jury.  Acts 2015, No. 110, §2, eff. July 1, 2015.
LA Rev Stat § 47:533 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§533. Office of commissioner

RS 533 - Office of commissioner  The vehicle commissioner shall maintain an office in the State Capitol at Baton Rouge and in such other places in this state as he shall deem necessary, to properly carry out the provisions of this Chapter. The custodian of the capitol building shall provide therein adequate quarters for the offices and records of the vehicle commissioner. The equipment for these offices shall be purchased with funds appropriated for the purpose of carrying out the provisions of this Chapter.
LA Rev Stat § 47:534 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§534. Records of commissioner

RS 534 - Records of commissioner  The registration and license records in office of the commissioner shall be public records and open to proper inspection by the public during business hours.
LA Rev Stat § 47:535 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§535. Authority of state police not restricted

RS 535 - Authority of state police not restricted  Nothing contained in this Chapter shall be held to prohibit or prevent the proper enforcement officers of the Division of State Police or authorized representatives of the commissioner from entering upon and exercising the functions of their office or capacity or performing their duties in the enforcement of the provisions of this Chapter, upon any street, road, highway, ferry, bridge or tunnel in this state, whether or not located in whole or in part within the corporate limits of any incorporated municipality of whatsoever size or population. In so doing these officers shall observe and obey the traffic and police regulations of such municipalities and shall, whenever practicably possible, cooperate with the police department of such municipalities, who shall aid and assist them in the enforcement of the provisions of this Chapter and the collection of the taxes due hereunder.
LA Rev Stat § 47:537 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§537. Penalty for violations

RS 537 - Penalty for violations  Every person convicted of a violation of any of the provisions of this Chapter for which another penalty is not specifically provided shall be fined not more than one hundred dollars, or imprisoned for not more than thirty days, or both.
LA Rev Stat § 47:538 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§538. Jurisdiction

RS 538 - Jurisdiction  Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.  Amended by Acts 1958, No. 435, §1.
LA Rev Stat § 47:539 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§539. Prosecutions

RS 539 - Prosecutions  Prosecutions for violations of this Chapter may be by affidavit made in the name of the state. This affidavit may be made by the commissioner, by any officer of the Division of State Police or other authorized representative. Attorney General of the State, the district attorneys of the parish wherein the prosecution is sought, or the special attorneys of the commissioner or of the Division of State Police shall prosecute the same, and render all necessary legal advice and assistance in the enforcement of this Chapter.  Except as may be otherwise provided in this Chapter, prosecutions for violations of this Chapter shall, in all matters and things, be had and done under the laws of this state relative to misdemeanors.
LA Rev Stat § 47:540 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§540. Arrest

RS 540 - Arrest  Any officer of the Division of State Police or other peace officer or any authorized representative of the commissioner has the right, power, and authority to arrest, without warrant, and take before any committing magistrate of the parish in which the offense shall have been committed any person violating or whom such officer has reasonable grounds to suspect has violated any of the provisions of this Chapter. The district attorney of the district in which such parish is situated and the commissioner shall be notified and the district attorney may be required by the presiding judge to attend upon the date fixed for the trial and to represent the state. When such arrests are made, under circumstances which jeopardize or endanger the safety or security of the motor vehicle involved or that of its passengers or load, the officer shall afford a reasonable opportunity to the operator of the vehicle to provide reasonable security therefor.
LA Rev Stat § 47:601.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§601.1. Suspension of the corporate franchise tax applicable to small business corporations

RS 601.1 - Suspension of the corporate franchise tax applicable to small business corporations  A.(1) Notwithstanding any provision of law to the contrary, the state corporation franchise tax levied on corporations at the rate of one dollar and fifty cents for each one thousand dollars, or major fraction thereof, on the first three hundred thousand dollars of taxable capital pursuant to the provisions of R.S. 47:601(A) shall not apply to small business corporations for franchise taxable periods beginning between July 1, 2020, and July 1, 2023.  (2) Notwithstanding any provision of law to the contrary, the initial tax levied on corporations or other entities for the first accounting period in which the entity becomes subject to the corporation franchise tax pursuant to the provisions of R.S. 47:611(A) shall not apply to small business corporations for franchise taxable periods beginning between July 1, 2020, and June 30, 2021.  B. For purposes of this Section, "small business corporation" means a business that is exercising its charter, or qualified to do business or actually doing business in this state, or owning or using any part or all of its capital, plant, or any other property in this state, that is subject to the corporation franchise tax, and that has taxable capital of one million dollars or less.  Acts 2020 1st Ex. Sess., No. 15, §1, eff. July 13, 2020; Acts 2021, No. 389, §2, eff. June 16, 2021. NOTE: See Acts 2020 1st Ex. Sess., No. 15, §2, regarding conflicts with HCR 66 of the 2020 R.S.
LA Rev Stat § 47:601.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§601.2. Automatic rate reduction

RS 601.2 - Automatic rate reduction  A.(1) Beginning April 1, 2024, and each April first thereafter, if the prior fiscal year's actual corporation income and franchise tax collections as reported in the state's accounting system exceed the actual corporation income and franchise tax collections for the fiscal year ending June 30, 2019, as reported in the state's accounting system, adjusted annually by the growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana, the corporation franchise tax rate in R.S. 47:601 for the tax year beginning the following January first shall be reduced as provided in Paragraph (2) of this Subsection.  (2) The reduced rate shall be calculated by multiplying the current rate by the difference between one and the percentage change in corporation income and franchise tax collections in excess of the corporation income and franchise tax collections for Fiscal Year 2018-2019 adjusted annually by the growth factor as provided in Paragraph (1) of this Subsection. A rate reduction shall be made only if both of the following conditions are met:  (a) The prior fiscal year's actual total tax, licenses, and fees exceed the actual total tax, licenses, and fees for Fiscal Year 2018-2019, adjusted annually by the growth factor in Article VII, Section 10(C) of the Constitution of Louisiana.  (b) The Budget Stabilization Fund balance as determined by the treasurer is at least two and one-half percent of the total state revenue receipts from the prior fiscal year.  B. The actual corporation income and franchise tax collections and actual total tax, licenses, and fees used in the calculations required by this Section shall be certified by the office of statewide reporting and accounting policy.  C.(1) "Actual total tax, licenses, and fees" means actual total tax, licenses, and fees as reported to the Revenue Estimating Conference.  (2) "Growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana" means the positive growth factor that is the most recent average annual percentage rate of change of personal income for Louisiana as defined and reported by the United States Department of Commerce for the three calendar years prior to the fiscal year in which this calculation is made.  Acts 2021, No. 389, §1, see Act.
LA Rev Stat § 47:603 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§603. Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.

RS 603 - Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.
LA Rev Stat § 47:604 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§604. Capital stock

RS 604 - Capital stock  For the purpose of ascertaining the tax imposed in this Chapter, capital stock, whether having par value or not, shall be deemed to have such value as is reflected on the books of the corporation, subject to examination and revision by the collector, but in no event shall such value be less than is shown on the books of the taxpaying corporation.  Where capital stock is issued for assets and the transaction is treated as a tax free exchange under R.S. 47:131, 132, 133, 135, 136, 137 and 138, the collector shall consider the cost of the assets as determined under R.S. 47:605A and the value of any intangibles acquired as the value of the stock issued to acquire such assets. Capital stock shall include full shares, fractional shares, and any script certificates convertible into shares of stock. Amended by Acts 1950, No. 444, §1; Acts 1962, No. 272, §1.