reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1514 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1514. Power to extend time to file returns and pay tax

RS 1514 - Power to extend time to file returns and pay tax  A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes, one calendar month in the case of sales taxes, and two calendar months in the case of any other tax due under this Subtitle. Whenever an extension is granted pursuant to this Subsection, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.  B. In the event of a gubernatorially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax, fee, or service charge during the period of the extension, to be computed in all cases from the date the tax, fee, or service charge would have become delinquent in the absence of an extension.  C. In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period and the collector may suspend the accrual of interest for all or part of the extension period.  Acts 2020, No. 47, §1, eff. June 4, 2020.
LA Rev Stat § 47:1515 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1515. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.

RS 1515 - Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
LA Rev Stat § 47:1515.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1515.1. Sales tax refund; new housing construction

RS 1515.1 - Sales tax refund; new housing construction  A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7. B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section. Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1515.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1515.2. Authority to collect fees; office of conservation

RS 1515.2 - Authority to collect fees; office of conservation A. The secretary of the Department of Revenue is hereby authorized to enter into an agreement with the Department of Natural Resources, office of conservation, at the request of the commissioner of conservation, to collect fees assessed by the office of conservation. B. The agreement between the Department of Revenue and the Department of Natural Resources, office of conservation shall be executed by the secretary of the Department of Revenue and the commissioner of conservation. The agreement shall provide the manner of collection, the fees to be collected, and the costs of collection, if any, to be paid by the office of conservation, and such other terms and conditions necessary to effectuate the agreement. Acts 1995, No. 98, §1; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1515.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1515.3. Authority to collect severance taxes; Department of Agriculture and Forestry

RS 1515.3 - Authority to collect severance taxes; Department of Agriculture and Forestry A. The secretary is hereby authorized to enter into an agreement with the Department of Agriculture and Forestry to collect timber severance taxes assessed by the Department of Revenue. B. The agreement between the Department of Revenue and the Department of Agriculture and Forestry shall be executed by the secretary of the Department of Revenue and the commissioner of the Department of Agriculture and Forestry. The agreement shall include, but not be limited to the manner of collection, the amount of timber severance taxes to be collected, an administrative fee, examination of records and documents, a collection fee equal to the cost of collection not to exceed fifteen percent of the total liability to be paid to the Department of Agriculture and Forestry by the severance tax debtor, and such other terms and conditions necessary to effectuate the agreement. C. The commissioner of the Department of Agriculture and Forestry, to the extent he deems it necessary and appropriate to implement the provisions of an agreement authorized by this Section, may employ and appoint a director who shall be in the unclassified service. D. The secretary shall provide information to the Department of Agriculture and Forestry concerning the accounts of taxpayers only to the extent necessary for the Department of Agriculture and Forestry to fulfill the terms of the agreement. The Department of Agriculture and Forestry shall provide information regarding timber severance taxes to the Department of Revenue in accordance with the terms of the agreement. The information furnished by the Department of Revenue and the Department of Agriculture and Forestry to each other under the agreement shall be considered confidential and privileged by the Department of Agriculture and Forestry employees, to the same extent as provided by R.S. 47:1508. Acts 2008, No. 901, §1, eff. July 1, 2008; Acts 2009, No. 468, §1.
LA Rev Stat § 47:1516 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1516. Out-of-state debt collection

RS 1516 - Out-of-state debt collection  A. To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq. B. The secretary shall enter into such contracts only with respect to the collection of obligations that have become collectible by distraint and sale, as provided by this Chapter, from debtors whose identifiable assets subject to distraint in Louisiana, are insufficient to satisfy the obligations owed. The contracts shall provide, at the discretion of the secretary, the rate of payment and the manner in which compensation for services shall be paid. The tax debtor shall pay the full amount of any additional charge for collection of any taxes, penalties, or interest which are referred to a collection contractor. C. The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508. D. Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond from the collection contractor in an amount not to exceed one hundred thousand dollars. E. With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of other states for the purpose of collecting tax debt. F. The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter. G. For purposes of this Section, "collection contractor" means one or more private persons, companies, associations, or corporations who provide debt collection services outside the state. Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1518 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1518. Authority to require whole-dollar reporting on tax returns

RS 1518 - Authority to require whole-dollar reporting on tax returns  A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars. B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications. Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1519 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1519. Payment of taxes by electronic funds transfer; credit or debit cards; other

RS 1519 - Payment of taxes by electronic funds transfer; credit or debit cards; other  A. In payment of all taxes, penalties, interest, fees, and payments due under any state law for which the authority to collect has been delegated to the secretary of the Department of Revenue, the secretary will accept cash, a bank draft, cashier's check, teller's check, certified check, personal check, money order, electronic funds transfer, or credit or debit card from a nationally recognized institution. At the time of payment, the service fee for the use of a credit or debit card shall be charged to the taxpayer and shall be collectible as part of his liability, but the charge shall not exceed the fee charged by the credit card issuer, including any discount rate.  B. (1) For taxable periods beginning on or after January 1, 2008, the secretary of the Department of Revenue may require payments by electronic funds transfer.  (2) When a payment is required to be made within a prescribed period or by a prescribed due date and the payment is delivered by electronic means after the period or due date, for the purpose of imposing late payment penalties, the payment date is the date of the transaction's confirmation time and date stamp. However, if the payment is not timely paid, the date of receipt by the secretary shall govern for purposes of determining the amount of any late payment penalties. A separate transfer shall be made for each return.  (3) In lieu of electronic funds transfer, full payment may be made in investible funds delivered in person or by courier to the department on or before the close of business on the date required by law to be paid.  (4) If any taxpayer fails to comply with the electronic funds transfer requirements, the tax payment will be considered delinquent and will be subject to penalties and interest as provided under R.S. 47:1601 through 1602.  (5) Notwithstanding any provisions of law to the contrary, the provisions of this Section shall not apply to individual income tax returns.  C. The secretary shall promulgate such rules and regulations as are necessary to implement this Section under the Administrative Procedure Act. These rules and regulations will address, at a minimum, the responsibility of the department to notify taxpayers and others responsible for making payments under this Section, the identification of taxes of which payment is required under this Section, the procedures for making payments, payment alternatives, and proof of timely payment.  D. In cases where the taxpayer can prove the payment by electronic funds transfer would create an undue hardship, the secretary shall exempt the taxpayer from paying by electronic funds transfer.  Acts 1992, No. 172, §1, eff. June 8, 1992; Acts 1997, No. 793, §1, eff. Jan. 1, 1998; Acts 1997, No. 658, §2; Acts 1999, No. 204, §1, eff. June 11, 1999; Acts 2003, No. 112, §1, eff. for taxable periods beginning on and after Jan. 1, 2004; Acts 2017, No. 150, §1, eff. June 12, 2017.
LA Rev Stat § 47:1520.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1520.1. Electronically filed returns; signatures and direct deposit

RS 1520.1 - Electronically filed returns; signatures and direct deposit A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxpayer shall be required to direct deposit the state tax refund. B. The provisions of this Section shall not apply if the taxpayer does not have a personal checking account. Acts 2006, No. 702, §1.
LA Rev Stat § 47:1520.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1520.2. Electronically filed claims for refunds; overpayment of sales tax

RS 1520.2 - Electronically filed claims for refunds; overpayment of sales tax  A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund.  (2) The secretary may exempt any taxpayer required to electronically file a schedule or invoice pursuant to the provisions of this Section if the taxpayer can prove that the electronic filing of a schedule or invoice would create an undue hardship.  B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping Program or to cases of a bad debt.  Acts 2016, No. 446, §1, eff. June 9, 2016.  NOTE: See Acts 2016, No. 446, §2, regarding applicability.
LA Rev Stat § 47:1521 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1521. Immediate disposition of collections

RS 1521 - Immediate disposition of collections Notwithstanding any other law to the contrary, all money received by the secretary shall be paid to the state treasurer and shall be deposited immediately upon receipt into the state treasury pursuant to Article VII, Section 9(A) of the Constitution of Louisiana. Acts 1997, No. 1126, §1, eff. July 1, 1997.
LA Rev Stat § 47:1522 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1522. Alternative dispute resolution

RS 1522 - Alternative dispute resolution  The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not to exceed five million dollars when such procedures are deemed to be in the best interest of the state. The secretary of the Department of Revenue shall have the authority to contract for the allocation of any costs of alternative dispute resolution procedures. The secretary shall retain the authority to contract for the nonbinding mediation of any dispute under Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member of the Board of Tax Appeals.  Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.
LA Rev Stat § 47:1523 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1523. Reciprocal agreements; federal government

RS 1523 - Reciprocal agreements; federal government The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state. Acts 2010, No. 960, §1, eff. July 6, 2010.
LA Rev Stat § 47:1542 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1542. Power to examine records and premises of taxpayer

RS 1542 - Power to examine records and premises of taxpayer  For the purpose of administering the provisions of this Sub-title, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.
LA Rev Stat § 47:1542.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1542.1. Retention of records by taxpayers

RS 1542.1 - Retention of records by taxpayers  Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.  Added by Acts 1983, No. 164, §2. eff. June 24, 1983.
LA Rev Stat § 47:1542.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1542.2. Power to request records in machine-sensible format

RS 1542.2 - Power to request records in machine-sensible format A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee. B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section. Acts 2001, No. 104, §1, eff. May 24, 2001.
LA Rev Stat § 47:1543 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1543. Power to examine the records of third parties

RS 1543 - Power to examine the records of third parties  For the purpose of administering the provisions of this Sub-title, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, in so far as said books, records, papers, vouchers, accounts and documents relate to, bear on, associate with, identify, clarify or disclose, the liability of any person or group made liable for any tax, excise, permit, or license under any Chapter of this Sub-title or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent or employee of such individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do.
LA Rev Stat § 47:1544 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1544. Power to conduct hearings

RS 1544 - Power to conduct hearings  The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of this Sub-title.
LA Rev Stat § 47:1545 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1545. Power to subpoena witnesses; fees

RS 1545 - Power to subpoena witnesses; fees  The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts, of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Sub-title. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this Sub-title.
LA Rev Stat § 47:1546 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1546. Notice to attend hearings, how given

RS 1546 - Notice to attend hearings, how given  The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts or documents, shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.