reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1607 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1607. Interest on erroneous refunds

RS 1607 - Interest on erroneous refunds The secretary shall remove interest which has accrued on an erroneous refund which has accrued up to the date the taxpayer is requested to repay a refund issued in error if the taxpayer did not cause the erroneous refund in any way and the refund does not exceed fifty thousand dollars. The secretary may remove or reduce interest on all other erroneous refunds or on refunds issued in error due to a ministerial act of the department, based on the facts and circumstances of each case. If the interest that was reduced or removed was reported as a deduction on the tax return of the taxpayer, the taxpayer must report the reduction or removal of interest as income on his tax return for the year the interest was reduced or removed. Acts 2003, No. 36, §1, eff. May 23, 2003.
LA Rev Stat § 47:1608 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1608. Disposition of penalties and self-generated revenue

RS 1608 - Disposition of penalties and self-generated revenue  A. Beginning July 1, 2022, the disposition of all state taxes, interest, and penalties collected by or on behalf of the Department of Revenue pursuant to the provisions of this Title shall be governed by the following:  (1) State taxes and interest. Beginning July 1, 2022, an amount equal to one percent of all taxes and interest collected by or on behalf of the secretary of the Department of Revenue pursuant to the provisions of Chapter 1, 2, 2-A, 2-B, or 5 of this Subtitle, shall be designated as self-generated revenue of the Department of Revenue.  (2) Penalties. Beginning July 1, 2022, the full amount of penalties collected by the secretary of the Department of Revenue pursuant to this Part, shall be transferred to the state treasury for deposit into the state general fund, provided that only the compensatory expenses and fees collected pursuant to R.S. 47:1602.1, 1604.2, 1605, and 1606 shall be designated as self-generated revenue of the Department of Revenue.  B. Subject to appropriation by the legislature, monies designated as self-generated revenues pursuant to the provisions of this Section, together with any other revenues otherwise self-generated by the secretary, shall be used by the Department of Revenue for the administration and collection of taxes, the operation of the department, and fulfilling of the department's obligations related to the costs of tax adjudication, and may be retained by the secretary and carried forward for such purposes.  Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:1621.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals

RS 1621.1 - Satisfaction of rulings or judgments of the Board of Tax Appeals   A. A final ruling or judgment of the Board of Tax Appeals concerning the overpayment of severance taxes, issued pursuant to Part V of Chapter 17 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 may be applied, with the consent of the parties involved, as a credit against any state tax liability of the taxpayer for whom the judgment or ruling was rendered. Such credit may be applied to the income tax, corporate franchise tax, or any other state tax liability of the taxpayer.  B. The credit may be applied to any tax liability for the taxable year or taxable period in which the ruling or judgment becomes final. Any amount of the credit unused in any taxable year may be carried forward for the succeeding three taxable years.  C. For purposes of this Section, "parties involved" shall mean only the taxpayer and the Department of Revenue.  Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1622 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1622. Crediting or offset of overpayments against other obligations

RS 1622 - Crediting or offset of overpayments against other obligations A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken. B. No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied. Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1172, §8, eff. June 30, 1997.
LA Rev Stat § 47:1624.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1624.1. Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.

RS 1624.1 - Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.  NOTE: See Acts 2016, 2nd Ex. Sess., No. 10, §3, regarding applicability.
LA Rev Stat § 47:1625 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1625. Appeals from the collector's disallowance of refund claim

RS 1625 - Appeals from the collector's disallowance of refund claim  A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or if the collector denies the claim in whole or in part, the taxpayer claiming such refund or credit may appeal to the Board of Tax Appeals for a hearing on the claim filed. No appeal may be filed before the expiration of one year from the date of filing such claim unless the collector renders a decision thereon within that time, nor after the expiration of sixty days from the date of mailing by registered mail by the collector to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal relates.  (2) A taxpayer's proper appeal to the Board of Tax Appeals within sixty days from the date on any notice of disallowance issued shall also establish that the appeal was filed within sixty days from the date of certified or registered mailing of the notice.  B. A notice of disallowance, if issued, shall inform the taxpayer that he has sixty days from the date of the certified or registered mailing of that notice to appeal to the Board of Tax Appeals, and that any consideration, reconsideration, or action by the collector with respect to such claim following the mailing of a notice by registered mail of disallowance shall not operate to extend the period within which an appeal may be taken.  C. In answering any such appeal, the collector is authorized to assert a demand for any tax and additions thereto that he may deem is due for the period involved in the claim for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the correct amount of tax for the period in controversy and to render judgment ordering the refunding or crediting or any overpayment or the payment of any additional tax, interest and penalty found to be due.  Amended by Acts 1958, No. 433, §1; Acts 2015, No. 210, §1, eff. June 23, 2015.
LA Rev Stat § 47:1626 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1626. Board's finding of overpayment upon appeal from assessment

RS 1626 - Board's finding of overpayment upon appeal from assessment Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the board shall have jurisdiction to determine the amount of such overpayment, and order that such amount be refunded or credited to the taxpayer; provided, that the Board shall order no such refund or credit unless, as part of its decision, it determines that the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:1623 or that a claim for the refund or credit had been filed with the collector within that period.
LA Rev Stat § 47:1627 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1627. Limitation on right of refund when petition is filed with Board of Tax Appeals

RS 1627 - Limitation on right of refund when petition is filed with Board of Tax Appeals  Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:  (1) As to overpayment determined by a decision of the board, which has become final; and  (2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.
LA Rev Stat § 47:1641 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1641. Criminal penalty for failing to account for state tax moneys

RS 1641 - Criminal penalty for failing to account for state tax moneys  Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.  Amended by Acts 1972, No. 366, §1.
LA Rev Stat § 47:1641.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1641.1. Automated sales suppression devices; definitions; penalties

RS 1641.1 - Automated sales suppression devices; definitions; penalties A. It shall be unlawful for any person to knowingly create, design, manufacture, sell, purchase, lease, install, update, repair, service, transfer, use, or possess or otherwise make available any automated sales suppression device, zapper, or phantom-ware. B. For purposes of this Section: (1) "Automated sales suppression device" or "zapper" means a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports, and that is any of the following: (a) Carried on a memory stick or other flash memory data storage device, or on a removable optical disc. (b) Accessed through an Internet link. (c) Accessed or stored via any other means. (2) "Electronic cash register" means a device that keeps an electronic record, register, or supporting documentation, through the use of a computer system, of data for the purpose of computing, compiling, or processing retail sales transaction data, and refers to a cash register or any other point-of-sale system. (3) "Phantom-ware" means a hidden programming option embedded in the operating system of, or hardwired into, an electronic cash register that can be used to create a virtual second or alternate electronic cash register or to eliminate or manipulate transaction records, which may or may not be preserved in digital format, to represent either the actual or the manipulated record of transactions. (4) "Transaction data" includes: (a) A description of items purchased by a customer. (b) The price for each item purchased. (c) A taxability determination for each item. (d) A segregated tax amount for each item taxed. (e) The amount of cash or credit tendered. (f) The net amount returned to the customer in change. (g) The date and time of the purchase. (h) The name, address, and identification number of the vendor. (i) The receipt or invoice number of the transaction. (5) "Transaction report" means: (a) A report that contains but is not limited to documentation of the sales, taxes, or fees collected, media totals, and discount voids of an electronic cash register and that is printed on a cash register tape or other hard copy at the end of a day or shift. (b) A report that documents every action performed on or by an electronic cash register and that is stored electronically. C. Whoever violates the provisions of this Section shall be fined not more than five thousand dollars, or imprisoned with or without hard labor for not more than five years, or both. Acts 2012, No. 839, §1.
LA Rev Stat § 47:1642 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1642. Criminal penalty for evasion of tax

RS 1642 - Criminal penalty for evasion of tax Any person who willfully fails to file any return or report required to be filed by the provisions of this Subtitle, or who willfully files or causes to be filed with the secretary any false or fraudulent return, report, or statement, or who willfully fails to pay such tax, penalty, or interest, or who willfully aids or abets another in the filing with the secretary of any false or fraudulent return, report, or statement, with the intent to defraud the state or evade the payment of any tax, fee, penalty, or interest, or any part thereof, which shall be due pursuant to the provisions of this Subtitle, shall be punished as follows: (1) Fined not more than two thousand dollars or imprisoned, with or without hard labor, for not more than two years, or both, when the total actual tax exceeds one thousand dollars. (2) Fined not more than one thousand dollars or imprisoned for not more than one year, or both, for all other violations under this Section. Acts 2003, No. 170, §1, eff. June 2, 2003.
LA Rev Stat § 47:1643 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1643. Running of time limitations

RS 1643 - Running of time limitations  No person shall be prosecuted, tried or punished for an offense under this chapter unless the prosecution is instituted within a period of four years after the offense has been committed.  Added by Acts 1972, No. 635, §1.
LA Rev Stat § 47:1672 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1672. Payment of taxes by receivers, referees, trustees or liquidators

RS 1672 - Payment of taxes by receivers, referees, trustees or liquidators  A. All receivers, referees, trustees or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all state and local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act, to the State of Louisiana or its subdivisions or municipalities.  B. Such receivers, referees, trustees or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.  C. If the assets of any partnership, association or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of revenue of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.  Amended by Acts 1972, No. 378, §1.
LA Rev Stat § 47:1673 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1673. Application of provisions of this Chapter

RS 1673 - Application of provisions of this Chapter The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any Title of the Louisiana Revised Statutes of 1950, that have been delegated to the Department of Revenue, and the remedies and procedures prescribed herein shall be in addition to and supplementary to any special remedies and procedures prescribed in any other Title of the Louisiana Revised Statutes of 1950. Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2010, No. 175, §5.
LA Rev Stat § 47:1674 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1674. Exemption from claim for taxes on retirement benefits by another state

RS 1674 - Exemption from claim for taxes on retirement benefits by another state  A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan.  B. A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state owned by a resident of this state.  C. For the purposes of this Section, "pension or other retirement plan" includes:  (1) An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual.  (2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.  (3) An individual retirement account.  Acts 1993, No. 562, §1.
LA Rev Stat § 47:1681 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1681. Necessity for compliance with requirements

RS 1681 - Necessity for compliance with requirements  The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling 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, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with. Acts 1950, No. 371, §1. 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 § 47:1682 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1682. Claims to be supported by special invoices

RS 1682 - Claims to be supported by special invoices  Refunds of such taxes shall be made only when the claim therefor is supported by special invoices issued by dealers who have obtained special permits pursuant to R.S. 47:1683, and only when the claim therefor is supported by a certificate setting forth that the claimant has used the gasoline for a refundable purpose, together with a sellers invoice. The invoices must have been paid by the claimants and marked paid by dealers and shall be on invoice forms prescribed by the collector of revenue. Claims for refunds must be filed with the collector within six months after the date of the purchase. Amounts refunded shall bear interest at the rate of six percent per annum commencing ninety days after the claim for refund in full compliance with this Part is received by the collector of revenue.  Acts 1950, No. 371, §2. Amended by Acts 1954, No. 500, §1; Acts 1975, No. 384, §1.
LA Rev Stat § 47:1683 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1683. Special permit as refund gasoline distributor

RS 1683 - Special permit as refund gasoline distributor  Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.  Acts 1950, No. 371, §3.
LA Rev Stat § 47:1684 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1684. Issuance of special invoices; coloring of gasoline

RS 1684 - Issuance of special invoices; coloring of gasoline  Every dealer selling gasoline to be used for refundable purposes shall issue the special invoices required by R.S. 47:1682 and shall at the time gasoline is sold and prior to delivering the invoice to the purchaser dissolve in the gasoline, except aviation gasoline sold for operating or propelling aircraft, a quantity of dye sufficient to color the gasoline to meet such requirements as may be prescribed by the collector of revenue.  Acts 1950, No. 371, §4. Amended by Acts 1975, No. 384, §1.
LA Rev Stat § 47:1685 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1685. Dye

RS 1685 - Dye  The collector of revenue is authorized to purchase dye and furnish it to dealers for use in coloring gasoline as required by this Part. The collector may choose the type and color of the dye and change them from time to time, provided that only one color shall be prescribed for use at any one time.  Acts 1950, No. 371, §5.
LA Rev Stat § 47:1686 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1686. Regulation of color of gasoline generally

RS 1686 - Regulation of color of gasoline generally  In order to assure that the color of gasoline to be used for refundable purposes, other than for operating or propelling aircraft, shall be distinctive, the collector of revenue is authorized to limit by rules and regulations the colors which may be used in gasoline generally.  Acts 1950, No. 371, §6. Amended by Acts 1975, No. 384, §1.