reglab/housing_qa huggingface dataset:
LA Rev Stat § 51:1282 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1282. Legislative findings and determinations; creation of district

RS 1282 - Legislative findings and determinations; creation of district  A. The legislature hereby finds and determines that the state has a role and responsibility in the development of the tourism industry as a means of assisting with the continuing economic problems of the state. The legislature further finds that as a result of the financial condition of the state it has become increasingly difficult to adequately fund tourism promotion. As a result of the foregoing, the legislature determines it essential and necessary to create a tourism assistance district and provide for it a source of revenue in order that it may engage in tourism promotion and development.  B. In furtherance of the aforesaid objective, the state does hereby create a special district to be known as the "Louisiana Tourism Promotion District", as a special taxing district whose boundaries are coterminous with the state of Louisiana and which shall be a body politic and corporate and a political subdivision of the state with all of the powers of a political subdivision and with such further powers and functions as are set forth in this Subpart. It is hereby determined that the creation of the district and the carrying out of its public purpose is in all respects a public and governmental purpose for the improvement of the health, safety, welfare, comfort, and security of the people of the state, and that said purposes are public purposes and that the district will be performing an essential governmental function and meeting a public obligation in the exercise of the powers conferred upon it by this Subpart.  Acts 1990, No. 1038, §1, eff. July 26, 1990.
LA Rev Stat § 51:1283 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1283. Definitions

RS 1283 - Definitions  Whenever used in this Subpart, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:  (1) "Board" shall mean the board of directors of the district or any successor thereto.  (2) "Constitution" shall mean the constitution of Louisiana, as amended.  (3) "District" shall mean the special district and political subdivision created, organized, and existing pursuant to the provisions of this Subpart or any successor thereto.  (4) "State" shall mean the state of Louisiana.  Acts 1990, No. 1038, §1, eff. July 26, 1990.
LA Rev Stat § 51:1284 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1284. Administration of district; governing authority

RS 1284 - Administration of district; governing authority A. The district shall be administered and governed by a board of directors of five persons appointed by the lieutenant governor, composed of: (1) One member appointed from a list of three names supplied by the Louisiana Hotel-Motel Association. (2) One member appointed from a list of three names supplied by the Louisiana Restaurant Association. (3) One member appointed from a list of three names supplied by the Louisiana Retailers Association. (4) One member appointed from a list of three names supplied by the Louisiana Travel Promotion Association. (5) One member from a list of three names supplied by other tourist related organizations. B. All appointed directors shall serve at the pleasure of the lieutenant governor. The lieutenant governor shall designate as chairman one of the directors appointed by him. The board shall elect one of their members as vice chairman and another as treasurer. The board shall appoint a secretary and such other officers, employees, and agents as are deemed necessary, who need not be directors of the district. A majority of the directors shall constitute a quorum, and a majority vote of the directors constituting the quorum shall be necessary for any action taken by the district. No vacancy on the board shall impair the right of a quorum to exercise all of the rights and perform all of the duties of the district. The board shall adopt bylaws and prescribe rules to govern its meetings and shall fix the place or places at which meetings shall be held. C. The domicile of the district shall be Baton Rouge, Louisiana. The members of the board shall serve without salary or per diem allowance but shall be entitled to reimbursement for actual and necessary expenses incurred in the performance of official duties under this Subpart, such expenses not to exceed the rate of expense reimbursement allowed to state employees; provided, however, that such members are not, at the time such expenses are incurred, public employees otherwise entitled to such reimbursement. Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 2008, No. 804, §2.
LA Rev Stat § 51:1285 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1285. Powers of district

RS 1285 - Powers of district  A. The district shall have all of the rights and powers necessary to carry out and effectuate the purposes and provisions of this Subpart. The district shall be subject to the Public Records and Public Meetings Law and to the extent not otherwise in conflict herewith, the Administrative Procedure Act, R.S. 49:950 et seq., and shall be empowered to utilize all rights and powers set forth in the Bond Validation Procedures Law. Nothing herein shall be construed so as to exempt the district from compliance with the applicable provisions of Louisiana laws pertaining to open meetings, public records, official journals, dual officeholding and employment, and the Code of Governmental Ethics.  B. Without limiting the generality of the foregoing, the district, as a body corporate and politic and a political subdivision of the state with full corporate powers, shall have the following rights and powers:  (1) To adopt bylaws for the regulation of its affairs and the conduct of its business.  (2) To adopt an official seal and alter the same at its pleasure.  (3) To maintain an office at such place as it may designate.  (4) To sue and be sued.  (5) To receive, administer, and comply with the conditions and requirements respecting any gift, grant, or donation of any property or money.  (6) To apply and contract for assistance from the United States or other public or private sources, whether in form of a grant or loan or otherwise.  (7) To make and execute contracts and other instruments necessary in the exercise of the powers and functions of the district under this Subpart, including contracts with persons, firms, corporations, and others.  (8) To employ an executive director, employees, accountants, financial advisors, underwriters, attorneys, and such other consultants as may be required in the judgment of the board and to fix and pay their compensation from funds available to the district therefor.  (9) To research and study, develop plans and programs designed to assist the state and units of local government in the promotion of tourism.  (10) To accept the mortgage, pledge, hypothecation, assignment, grant, or donation of any properties of the state.  (11) To exercise any and all other powers necessary to accomplish the purposes set forth herein.  Acts 1990, No. 1038, §1, eff. July 26, 1990.
LA Rev Stat § 51:1287 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1287. Legislative oversight and review

RS 1287 - Legislative oversight and review Any rules or regulations promulgated or adopted by the Louisiana Tourism Promotion District shall be subject to legislative oversight by the House Commerce Committee and the Senate Committee on Commerce, Consumer Protection, and International Affairs in accordance with the Administrative Procedure Act. The district shall further submit a report to such committees, no later than October first of each year, relative to its activities and finances during the immediately preceding fiscal year. Such committees may also review the activities or finances of the district at such times as they deem appropriate. Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 1994, No. 17, §1, eff. July 1, 1995; Acts 1994, 3rd Ex. Sess., No. 4, §1, eff. Sept. 1, 1994; Acts 2003, No. 183, §8.
LA Rev Stat § 51:1291 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1291. Repealed by Acts 2005, No. 428, §3, eff. July 1, 2005.

RS 1291 - Repealed by Acts 2005, No. 428, §3, eff. July 1, 2005.
LA Rev Stat § 51:1292 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1292. Repealed by Acts 2005, No. 428, §3, eff. July 1, 2005.

RS 1292 - Repealed by Acts 2005, No. 428, §3, eff. July 1, 2005.
LA Rev Stat § 51:1303 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1303. Participation by local tax authorities in the tax free shopping program

RS 1303 - Participation by local tax authorities in the tax free shopping program  If any local tax authority adopts an ordinance or resolution authorizing a refund of its sales tax under the Louisiana Tax Free Shopping Program as provided for in this Chapter, the local tax authority may participate in the program.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1. NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
LA Rev Stat § 51:1305 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1305. Retailer's participation

RS 1305 - Retailer's participation  A. Retailers who elect to participate in the tax free shopping program shall register with the refund agency and agree in writing with the refund agency as to the location and the method of operating an international traveler's refund desk for each of their participating stores, including a system of record keeping for refund forms issued from the desk.  B. Upon reaching agreement with the agency with regards to the operation of the refund desk for each store, the retailer shall be entitled to participate in the program. He shall receive or be entitled to:  (1) LTFS signs or decals for display at his participating stores. The style of and logo on such signs or decals shall be only those approved by the commission.  (2) A listing of the name, address and telephone number of each of his participating stores in the LTFS district shopping guide, if any.  (3) An initial supply of refund forms.  C. No retailer who participates in unfair methods of competition and unfair or deceptive acts or trade practices in the conduct of his business, or who is otherwise found to have violated R.S. 51:1405 or any rule or regulation adopted pursuant thereto shall participate in the Tax Free Shopping Program. The refund agency shall take immediate action to exclude such retailer from the program and recover any signs, decals, refund forms, or other indicia of program participation from the retailer. Such retailer shall not be entitled to a refund of any costs previously paid.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1991, No. 819, §1; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2014, No. 106, §1, eff. May 16, 2014. NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
LA Rev Stat § 51:1306 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1306. Application for refund; the refund form

RS 1306 - Application for refund; the refund form  At the time of a purchase, the retailer shall examine the international traveler's passport or other current official picture identification and, after confirming the identity of the international traveler, shall:  (1) Complete the refund form.  (2) Attach the invoices or receipts to the refund form.  (3) Detach the retailer's copy of each refund form and file it in his records pursuant to requirements of the refund agency and the commission.  (4) Return the refund form to the international traveler.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004, No. 48, §1, eff. May 21, 2004; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1. NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
LA Rev Stat § 51:1308 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1308. Alternative refund by mail procedure

RS 1308 - Alternative refund by mail procedure  A. If the international traveler is unable to receive his refund at a refund center, he may claim his refund by mail in the following manner. Within a reasonable time after his return to his country of residence, the international traveler shall mail to the refund agency the following documents and statements:  (1) The original refund form and copies of the invoices or receipts.  (2) A copy of his passport and/or United States visitor's visa.  (3) A copy of his international transportation ticket.  (4) A signed statement specifying the reason why the international traveler could not personally claim the refund as provided in R.S. 51:1307.  (5) A signed statement specifying the location of the property purchased and a statement that such property will not be returned to the state.  B. The refund agency may investigate the facts and circumstances of the refund, as it deems necessary, and, if satisfied, shall issue a refund to the international traveler. The refund agency may reject the refund request in the manner provided for in R.S. 51:1307 and return the rejected refund form to the international traveler.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1. NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
LA Rev Stat § 51:1309 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1309. Reimbursement of refund agency

RS 1309 - Reimbursement of refund agency  A. The refund agency shall record and file the refund agency's copy of the refund form, filed according to refund date. On or before the twentieth day of the month following the month in which the refund is made, the refund agency shall invoice the Department of Revenue and the appropriate local tax authority for reimbursement of cash refunds of state and local tax made during the previous month by filing with them the state and local copies of the refund form or, if authorized by the state or a local tax authority, a summary of such forms. Reimbursement of the refund agency by the department shall be considered a refund of sales tax by the department pursuant to R.S. 47:1621(C).  B. The refund agency shall establish a budget for the program, taking into account anticipated required appropriations for the program based on handling fees, state or local appropriations, any donations, and the expenses of its own compensation.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §§1 and 2, eff July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2014, No. 106, §1, eff. May 16, 2014; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D). NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017.
LA Rev Stat § 51:1310 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1310. Appeals

RS 1310 - Appeals  A. Any international traveler whose refund has been rejected by a refund agent may appeal such rejection to the commission by sending a letter to the secretary stating why the refund should not have been rejected. The international traveler shall attach to the letter the information required in R.S. 51:1308(A)(1), (2), and (4).  B. The secretary shall mail copies of the appeal to the other commission members. The written decision of the commission shall be rendered within sixty days from receipt of the appeal.  C. If the commission rejects the refund, the secretary shall send a copy of the commission's decision and copies of the international traveler's appeal documents to the Louisiana Board of Tax Appeals and shall notify the international traveler of the action taken. Receipt of the documents by the board shall be deemed an appeal for a determination of an overpayment and the provisions of Chapter 17 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 shall apply, provided that the facts stated in the international traveler's appeal documents shall be accepted as constituting a prima facie case and the presence of the international traveler shall not be necessary for disposition of the case; and further provided that no interest shall be awarded on any refund granted.  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D). NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017.
LA Rev Stat § 51:1311 (2021)
2021 Louisiana Laws|Revised Statutes|Title 51 - Trade and Commerce|§1311. Return to state of property purchased

RS 1311 - Return to state of property purchased  If tangible personal property for which a refund was lawfully issued under this Chapter is later returned to Louisiana for use for a taxable purpose, the property shall be subject to use tax as of the time it is brought into the state, subject to the credit provided in R.S. 47:303(A).  Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D). NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017.