reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1687 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1687. Violations; penalties

RS 1687 - Violations; penalties A. Any person who issues a special invoice pursuant to R.S. 47:1682 and 47:1684 and who fails to dissolve the proper quantity of dye in the gasoline prior to delivering the invoice to the purchaser shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court. B. Any person who has purchased gasoline under a special refund invoice or any person who has in his possession any gasoline colored as provided in R.S. 47:1684 and who uses such gasoline other than for a refundable purpose, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, in the discretion of the court. C. Any person who prepares, issues or signs invoices for gasoline to be used for refundable purposes, other than upon the official invoice forms prescribed and furnished by the collector of revenue, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court. D. Any person other than a dealer holding a permit under R.S. 47:1683 or the authorized agent of such dealer, who prepares, issues, or signs an invoice on the special invoice forms prescribed by the collector, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court. E. Any person who prepares, issues or signs an invoice on the special invoice form prescribed by the collector without in fact selling and delivering to the person shown as vendor on the invoice the quantity of gasoline shown on the invoice shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court. F. Any person who alters the color or reduces the intensity of color of any gasoline colored pursuant to R.S. 47:1684 or who mixes such colored gasoline with any other gasoline not so colored, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court. Acts 1950, No. 371, §7. Amended by Acts 1975, No. 384, §1.
LA Rev Stat § 47:1688 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1688. Suspension of dealer's permit

RS 1688 - Suspension of dealer's permit Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; provided that any dealer aggrieved by such action on the part of the secretary may appeal suspensively to the Board of Tax Appeals. Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1689 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1689. Forfeiture of refunds

RS 1689 - Forfeiture of refunds Any person who uses gasoline colored in accordance with R.S. 47:1684 in any vehicle or engine other than any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops, or any stationary motor used for agricultural purposes, or has in his possession refund gasoline which has not been colored, shall be subject to the following civil penalty: Any claims for refund of gasoline taxes by such person pending with the secretary of the Department of Revenue at the time such violation is discovered shall not be paid; and any claims for refund of such taxes with respect to gasoline consumed during a period of twelve months following discovery of the violation shall not be paid. Whenever the secretary determines that this penalty is applicable, any person aggrieved by such finding shall have a right to appeal to the Board of Tax Appeals. Acts 1950, No. 371, §9. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1690 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1690. Definitions

RS 1690 - Definitions  When used in this Part the following terms shall have the meaning here ascribed to them:  (1) "Farm tractor" and "farm machinery" shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state.  (2) "Commercial fishing boat" shall mean any water craft used in the occupation of fishing for profit.  (3) "Gasoline" shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950.  (4) "Refundable purposes" shall mean the operating or propelling of any aircraft, any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes.  Acts 1950, No. 371, §10. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983.
LA Rev Stat § 47:1691 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1691. Refunds, source

RS 1691 - Refunds, source  The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.  Added by Acts 1975, No. 384, §1.
LA Rev Stat § 47:1692 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1692. Definitions

RS 1692 - Definitions  As used in this Chapter, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:  (1) "Consumable hemp product" shall have the same definition as set forth in R.S. 3:1481.  (2) "Consumer" means either a business entity or a person who purchases consumable hemp products.  (3) "Retail sale" means the sale or transfer of consumable hemp products to a consumer for any purpose other than for resale and shall include all transactions as the secretary, upon investigation, finds to be in lieu of sales. Resale shall include but not be limited to the sale of consumable hemp products for further processing into a product produced in accordance with R.S. 40:1046.  (4) "Retailer" means a person or entity that sells or offers for sale consumable hemp products to a consumer. Retailer shall also include any person or entity that imports or causes to be imported from any other state consumable hemp products for use or consumption.  (5) "Secretary" means the secretary of the Department of Revenue or his duly appointed representatives.  Acts 2019, No. 164, §3; Acts 2019, No. 247, §1, eff. Aug. 1, 2019; Acts 2021, No. 336, §2. NOTE: See Acts 2019, No. 247, re: tax year applicability.
LA Rev Stat § 47:1693 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1693. Imposition of tax

RS 1693 - Imposition of tax  A. There is hereby levied an excise tax upon each retail sale of consumable hemp products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of three percent of the retail sales price of the consumable hemp product. The excise tax shall be levied in addition to state and local sales and use tax or any other tax, and shall be reported monthly by the retailer on forms prescribed by the secretary and paid by the retailer on or before the twentieth day of the month following the month to which the tax is applicable.  B. The provisions of this Section shall not apply to any CBD product that has been approved for marketing as a prescription medication by the United States Food and Drug Administration or that is recommended for therapeutic use pursuant to R.S. 40:1046.  Acts 2019, No. 247, §1, eff. Aug, 1, 2019; Acts 2021, No. 336, §2. NOTE: See Acts 2019, No. 247, re: tax year applicability.
LA Rev Stat § 47:1694 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1694. Enforcement

RS 1694 - Enforcement  The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secretary shall administer legislative mandates contained in this Subtitle. To that end the secretary is vested with all of the power and authority conferred by this Subtitle, except as conferred upon other officials.  Acts 2019, No. 247, §1, eff. Aug. 1, 2019. NOTE: See Acts 2019, No. 247, re: tax year applicability.
LA Rev Stat § 47:1695 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1695. Rules and regulations

RS 1695 - Rules and regulations  The department may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Chapter.  Acts 2019, No. 247, §1, eff. Aug. 1, 2019. NOTE: See Acts 2019, No. 247, re: tax year applicability.
LA Rev Stat § 47:1696 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1696. Disposition of collections

RS 1696 - Disposition of collections  After satisfaction of the requirements of the Bond Security and Redemption Fund as required under Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall deposit in and credit to the Early Childhood Education Fund the revenues collected as provided in this Chapter.  Acts 2019, No. 247, §1, eff. Aug. 1, 2019. NOTE: See Acts 2019, No. 247, re: tax year applicability.
LA Rev Stat § 47:1701 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1701. REPEALED BY ACTS 1972, EX. SESS., NO. 3, §1.

RS 1701 - REPEALED BY ACTS 1972, EX. SESS., NO. 3, §1.
LA Rev Stat § 47:1703.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1703.1. Permanent registration of homestead exemption; designated parishes

RS 1703.1 - Permanent registration of homestead exemption; designated parishes A. The tax assessor for the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Morehouse, Natchitoches, Orleans, Ouachita, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West Feliciana, and Winn shall provide a form to property owners within the parish for permanent registration for the benefits of the homestead exemption provided for in R.S. 47:1703. B. Such form shall contain a sworn statement that the homeowner currently owns and occupies the homestead and that he is not claiming any other property as his homestead for purposes of this exemption; and that if he is claiming such an exemption on other property, that he will notify the assessor of the parish where such other property is located within sixty days of his intent to cancel his claim for that homestead exemption. A homestead exemption so claimed shall remain valid without necessity of renewal of the claim as long as the claimant and property qualify for the exemption. Any person who fails to notify the assessor in writing that the property upon which he has claimed a homestead exemption under this Section no longer qualifies for that exemption, within sixty days after the disqualification occurs, shall be guilty of a misdemeanor and upon conviction the offender shall be punishable by a fine of not less than one hundred dollars, nor more than five hundred dollars, or by imprisonment for not less than one month nor more than six months, or both. Acts 1978, No. 709, §1, eff. Jan. 1, 1979; Acts 1979, No. 432, §1, eff. Jan. 1, 1980; Acts 1980, No. 85, §1, eff. Jan. 1, 1981; Acts 1980, No. 633, §1; Acts 1980, No. 783, §1, eff. Jan. 1, 1981; Acts 1981, No. 186, §1, eff. Jan. 1, 1982; Acts 1981, No. 193, §1, eff. Jan. 1, 1982; Acts 1983, No. 193, §1, eff. Jan. 1, 1984; Acts 1986, No. 58, §1; Acts 1986, No. 746, §1; Acts 1990, No. 150, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 159, §1; Acts 2003, No. 88, §1; Acts 2011, No. 58, §1.
LA Rev Stat § 47:1704 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1704. Homestead exemption audit program; city of New Orleans; fees

RS 1704 - Homestead exemption audit program; city of New Orleans; fees  A. The city of New Orleans may establish a homestead exemption audit program for the property in the city of New Orleans and the parish of Orleans. The purpose of the audit program is to determine if property in the city of New Orleans and the parish of Orleans is the subject of more than one homestead exemption or if property owners in the city of New Orleans and the parish of Orleans are claiming a homestead exemption on more than one property. Provisions governing the execution, administration, and enforcement of the audit program and collections made pursuant to the program shall be established by the city of New Orleans through the promulgation of rules.  B. The city of New Orleans may impose a fee not to exceed ten percent of the total amount of taxes, penalties, and interest which may be due and owed by a taxpayer through this program. The total amount of taxes, penalties, interest, and fees shall be assessed against the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.  C. The city of New Orleans is authorized to employ any agents, assistants, auditors, clerks, inspectors, investigators, or other experts to assist in program execution and enforcement. The city of New Orleans is authorized to enter into contracts with these persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees collected by the city of New Orleans pursuant to Subsection B of this Section.  Acts 2019, No. 385, §1.
LA Rev Stat § 47:1705.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1705.1. Public hearings for certain millage adjustments; certain parishes

RS 1705.1 - Public hearings for certain millage adjustments; certain parishes A. The provisions of this Section shall apply to any parish with a population between two hundred thirty thousand and two hundred fifty thousand according to the most recent federal decennial census. B. For all nonelected taxing authorities which are subject to the provisions of R.S. 47:1705 with respect to increases in millage rates without voter approval, the public hearings for such purposes and public meetings at which a vote is to be taken on a proposed millage rate increase for the ensuing year above the rate levied for that millage in the immediately preceding year shall be scheduled as follows: (1) The public hearings and public meetings shall be conducted at the location at which the parish governing authority regularly conducts its meetings. (2) The parish governing authority shall establish a schedule of specific dates and times for the conduct of the public hearings and public meetings. At the discretion of the parish governing authority, public hearings and public meetings on the same date shall be scheduled sequentially in a manner which allows for the maximum opportunity for taxpayer attendance to the greatest degree practicable. Further, the schedule shall be configured to facilitate the opportunity for an interested property owner from a particular geographic area to be in attendance regarding consideration of various taxing authorities' proposed increases in millages that affect his property. Acts 2013, No. 258, §1; Acts 2014, No. 840, §1, eff. June 15, 2014.
LA Rev Stat § 47:1706 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1706. Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools

RS 1706 - Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools  A. Notwithstanding the definitions of "real estate" and "personal property" in Section 1702, any equipment attached to any owner occupied residential building or swimming pool as part of a solar energy system is hereby declared to be personal property and shall be exempt from ad valorem taxation, and assessors shall not consider the value of such equipment in assessing the value of such buildings or swimming pools. B. For the purposes of this Section, solar energy system means any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool or to heat water for use within a structure or swimming pool. Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells, and passive roof ponds. Added by Acts 1978, No. 591, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1707 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1707. Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition

RS 1707 - Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition For the purpose of applying the exemption from ad valorem taxation provided in Section 21 of Article VII of the Constitution of Louisiana, the term "agricultural machinery and other implements used exclusively for agricultural purposes" shall mean agricultural and horticultural implements immediately and directly employed in cultivation, production, and harvest of crops or in the raising and management of livestock in use upon agricultural lands. The term also shall include machinery for soil preparation and cultivation, agricultural drills and planters, fertilizer spreaders, crop-dusting airplanes, harvesting and threshing machinery, hay or grass mowers except lawn mowers, farm wagons and carts, milking machines, farm structures, except a building used for a principal residence, on-farm equipment for the handling or drying of agricultural or horticultural products, and parts of any of the foregoing, all equipment utilized in the logging of timber whether used by the owner or lessor of the agricultural land or on a contractual service basis by someone other than the owner or lessor but shall exclude, except as otherwise provided herein, bulldozers, earth moving, and land-clearing equipment utilized in such agricultural activities on a contractual service basis by someone other than the owner or lessor of the agricultural lands involved. Added by Acts 1979, No. 651, §1. Amended by Acts 1980, No. 215, §1; Acts 1980, No. 813, §1; Acts 1981, No. 591, §1, eff. July 20, 1981; Acts 1982, No. 26, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2014, No. 428, §1, eff. June 4, 2014.
LA Rev Stat § 47:1707.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1707.1. Agricultural byproducts

RS 1707.1 - Agricultural byproducts For the purpose of Section 21(C)(11) of Article VII of the Constitution of Louisiana, the phrase "agricultural products while owned by the producer" shall include standing timber and the right to cut and use standing timber, whether held by the owner of the land or any other person. Acts 1997, No. 699, §1, eff. July 7, 1997.
LA Rev Stat § 47:1708 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1708. Exemption for property leased to nonprofit organizations for the purpose of housing the homeless

RS 1708 - Exemption for property leased to nonprofit organizations for the purpose of housing the homeless  For the purpose of applying the exemption from ad valorem taxation provided in Article VII, Section (21)(B)(1)(b) of the Constitution of Louisiana, "term of the lease" shall mean the total length of the lease, including renewals at the option of lessees, that the lessor obligates property to a nonprofit corporation or association for use solely as housing for the homeless. Acts 1992, No. 564, §1, eff. for taxable periods beginning on or after Jan. 1, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1709 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1709. Exemption for intangible and incorporeal property

RS 1709 - Exemption for intangible and incorporeal property  Notwithstanding any provision to the contrary in this Subtitle, all intangible and incorporeal property of any kind or nature whatsoever, except public service properties, bank stocks, and credit assessments on premiums written in Louisiana by insurance companies and loan and finance companies, shall not be placed on the assessment lists or rolls by any assessor in any parish or district and shall be exempt from all ad valorem taxation. Acts 1992, No. 523, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1710 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1710. Homestead exemption; residential lessees; tax credits

RS 1710 - Homestead exemption; residential lessees; tax credits  A. The purpose of this Section is to partially implement the provisions of Article VII, Section 20(B) of the Constitution of Louisiana relative to the providing of tax relief to residential lessees in order to provide equitable tax relief similar to that granted to homeowners through homestead exemptions. B. For purposes herein, a residential lessee is defined as a person who owns and occupies a residence, including mobile homes, but does not own the land upon which the residence is situated. C. A residential lessee shall be entitled to a credit against any ad valorem tax imposed relative to the residence property, in an amount equal to the amount of tax applicable on property with an assessed valuation of seven thousand five hundred dollars or the actual amount of tax, whichever is less, provided the residential lessee is not otherwise entitled to the homestead exemption. Acts 1991, No. 1034, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.