reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:299.41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.41. Ranking and priority of claims

RS 299.41 - Ranking and priority of claims  A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual's refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed. B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the division of support enforcement of the office of children and family services of the Department of Children and Family Services pursuant to R.S. 47:299.11(1). C. If claims for child support and spousal support are filed against an individual's refund, the claims for child support shall be given priority as provided in Subsection A of this Section, and then the spousal support claims shall be paid in the order in which they were filed. Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006.
LA Rev Stat § 47:300.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.1. Tax imposed

RS 300.1 - Tax imposed  There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the following rates:  (1) One and eighty-five hundredths percent on the first ten thousand dollars of Louisiana taxable income.  (2) Three and one-half percent on the next forty thousand dollars of Louisiana taxable income.  (3) Four and twenty-five one hundredths percent on Louisiana taxable income in excess of fifty thousand dollars.  Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2021, No. 395, §1, Jan. 1, 2022.
LA Rev Stat § 47:300.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.2. Application of Part

RS 300.2 - Application of Part The income tax imposed by this Part shall apply to the Louisiana taxable income of estates or of any kind of property held in trust, including: (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests and income accumulated or held for future distribution under the terms of the will or trust. (2) Income that is to be distributed currently by the fiduciary to the beneficiaries and income collected by a guardian of an infant that is to be held or distributed as the court may direct. (3) Income received by the estates of deceased persons during the period of administration or settlement of the estate. (4) Income that, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997. NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
LA Rev Stat § 47:300.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.3. Residents and nonresidents

RS 300.3 - Residents and nonresidents The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to residents and nonresidents as follows: (1) Resident estates or trusts are subject to the tax upon income from whatever source derived. (2) Nonresident estates or trusts are subject to the tax upon the income earned within or derived from sources within this state. Income earned within or derived from sources within this state means income allocated and apportioned to Louisiana pursuant to R.S. 47:241 through 247. (3) Estates or trusts located outside the United States that derive income from Louisiana sources but are not required to file United States fiduciary income tax returns shall be taxed and required to comply with this Part. Such estate or trust shall be taxed in the same manner as other nonresident estates or trusts, and the provisions of this Part shall apply as if the estate or trust had been required to file an income tax return with the Internal Revenue Service for the current and all prior years. In the alternative, such estate or trust may elect to be taxed at the rate of five percent on total gross income from Louisiana sources. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
LA Rev Stat § 47:300.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.4. Intent, purpose

RS 300.4 - Intent, purpose This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of: (1) Simplifying preparation of Louisiana income tax returns by taxpayers. (2) Improving enforcement through better use of federal information. (3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
LA Rev Stat § 47:300.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.5. Fiduciary responsibility

RS 300.5 - Fiduciary responsibility The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any beneficiary of the estate or trust. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997. NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
LA Rev Stat § 47:300.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.6. Louisiana taxable income of resident estate or trust

RS 300.6 - Louisiana taxable income of resident estate or trust  A. Definition. "Louisiana taxable income" of a resident estate or trust means the taxable income of the estate or trust determined in accordance with federal law for the same taxable year, as specifically modified by the provisions contained in Subsection B of this Section.  B. Modification. For purposes of this Section, federal taxable income shall be modified by adding or subtracting the items set forth below:  (1) There shall be added to federal taxable income, unless already included therein:  (a) Interest on obligations of a state or political or municipal subdivision thereof, other than Louisiana and its municipalities, title to which obligations vested with the resident estate, trust, or fiduciary on or subsequent to January 1, 1980.  (b) Net income taxes paid to any state or political or municipal subdivision thereof within the taxable year.  (c) Repealed by Acts 1998, No. 61, §2.  (2) There shall be subtracted from federal taxable income, unless already excluded therefrom:  (a) Any income that is exempt from taxation under the laws of Louisiana or that Louisiana is prohibited from taxing by the constitution or laws of the United States.  (b) Deductions from gross income or depletion.  (i) In computing net income in the case of oil and gas wells, there shall be allowed as a deduction cost depletion as defined under federal law or percentage depletion as provided for in Item (ii) whichever is greater.  (ii) In the case of oil and gas wells, the percentage depletion provided for in Item (i) shall be twenty-two percent of gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed without allowance for depletion from the property. In determining net income from the property, federal income taxes shall be considered an expense.  (c) An exemption amount, that when combined with the federal exemption amounts allowed under 26 U.S.C. 642(b) used to calculate federal taxable income, would total two thousand five hundred dollars.  (d) The amount of the exclusion provided for in R.S. 47:297.3 for S Bank shareholders.  Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §§1, 2, eff. for taxable periods beginning after Dec. 31, 1997; Acts 2000, No. 40, §1, eff. for taxable periods beginning after Dec. 31, 2000; Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2003; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, eff. Jan. 1, 2022. NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
LA Rev Stat § 47:300.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.8. Repealed by Acts 1998, No. 61, §2.

RS 300.8 - Repealed by Acts 1998, No. 61, §2.
LA Rev Stat § 47:300.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.9. Tax credit

RS 300.9 - Tax credit Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
LA Rev Stat § 47:300.10 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.10. Definitions

RS 300.10 - Definitions When used in this Part: (1) "Trust" or "estate" means a trust or estate, or fiduciary thereof. (2) "Resident estate" means the estate of a decedent who at his death was domiciled in this state. (3)(a) "Resident trust" means a trust or a portion of a trust created by last will and testament of a decedent who at his death was domiciled in this state. (b) A trust other than a trust described in Subparagraph (3)(a) shall be considered a resident trust if the trust instrument provides that the trust shall be governed by the laws of the state of Louisiana. If the trust instrument provides that the trust is governed by the laws of any state other than the state of Louisiana, then the trust shall not be considered a resident trust. If the trust instrument is silent with regard to the designation of the governing law, then the trust shall be considered a resident trust only if the trust is administered in this state. (4) "Nonresident estate" and "nonresident trust" means any estate or trust that is not considered a resident estate or a resident trust as defined in this Section. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997. NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
LA Rev Stat § 47:300.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§300.11. Inconsistent provisions

RS 300.11 - Inconsistent provisions The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part. Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
LA Rev Stat § 47:302.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.1. Exemptions from lease or rental tax, helicopters

RS 302.1 - Exemptions from lease or rental tax, helicopters  A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or used through a transaction entitled lease, rental, lease-purchase, or any similar name which for purposes other than sales taxation might be considered a conditional sale contract or a transaction in lieu of sale, such acquisition or use shall be deemed to be a sale for state and local sales tax purposes.  B. The tax due on such transactions shall be payable in equal monthly installments over the term of the lease, rental, or lease-purchase contract.  Acts 1984, No. 353, §1, eff. July 2, 1984.
LA Rev Stat § 47:302.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.3. Disposition of certain collections in the city of Bossier City

RS 302.3 - Disposition of certain collections in the city of Bossier City A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in the city of Bossier City under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Bossier City Riverfront and Civic Center Fund". B. The monies in the Bossier City Riverfront and Civic Center Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for riverfront and downtown development and for the operation and maintenance of the civic center and a multipurpose arena in the city of Bossier City. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 2001, No. 115, §2, eff. July 1, 2001. {{NOTE: SEE ACTS 1992, NO. 957, §2 AND R.S. 47:332.7.}}
LA Rev Stat § 47:302.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.4. Disposition of certain collections in Madison and Richland Parishes

RS 302.4 - Disposition of certain collections in Madison and Richland Parishes A.(1) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Madison Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Madison Parish Visitor Enterprise Fund". (2) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Richland Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Richland Parish Visitor Enterprise Fund". B.(1) The monies in Madison Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. (2) The monies in Richland Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998.
LA Rev Stat § 47:302.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.6. Disposition of certain collections in Avoyelles Parish

RS 302.6 - Disposition of certain collections in Avoyelles Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Avoyelles Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Avoyelles Parish Visitor Enterprise Fund". B. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for tourism purposes, economic development purposes, and for capital improvements and purchases in Avoyelles Parish. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 24, §1, eff. May 25, 1995.
LA Rev Stat § 47:302.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.7. Disposition of certain collections in Ouachita Parish

RS 302.7 - Disposition of certain collections in Ouachita Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Ouachita Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Ouachita Parish Visitor Enterprise Fund". B. The monies in the Ouachita Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Ouachita Parish shall be allocated to the Monroe-West Monroe Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals, the construction of museums, equestrian and livestock centers, and sports facilities, and additions to civic and convention centers in Ouachita Parish, and for economic development purposes in Ouachita Parish. Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1997, No. 1347, §2.
LA Rev Stat § 47:302.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.8. Disposition of certain collections in Lincoln Parish

RS 302.8 - Disposition of certain collections in Lincoln Parish  A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Lincoln Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Lincoln Parish Visitor Enterprise Fund".  B. The monies in the Lincoln Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Lincoln Parish shall be allocated to the Ruston-Lincoln Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals in Lincoln Parish, and for economic development purposes in Lincoln Parish.  Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993.
LA Rev Stat § 47:302.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.9. Disposition of certain collections in Morehouse Parish

RS 302.9 - Disposition of certain collections in Morehouse Parish  A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Morehouse Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Morehouse Parish Visitor Enterprise Fund".  B. The monies in the Morehouse Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Morehouse Parish shall be allocated to the Morehouse Economic Development Corporation to be used for tourism purposes, including the promotion of fairs and festivals in Morehouse Parish, and for economic development purposes in Morehouse Parish.  Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993.