reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:112.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§112.2. Mobile workforce employer exemption from withholding and reporting requirement

RS 112.2 - Mobile workforce employer exemption from withholding and reporting requirement  A. Beginning January 1, 2022, except as otherwise provided in this Section, an employer is not required to withhold taxes under R.S. 47:112 on wages that are paid to an employee described in R.S. 47:248. If, during the calendar year, the number of days an employee spends performing employment duties for the employer and any entity related to the employer in this state exceeds the twenty-five-day threshold described in R.S. 47:248(B)(1)(a), an employer shall withhold and remit tax to this state for every day in that calendar year, including the first twenty-five days during which the employee performed employment duties in this state.  B. The Department of Revenue shall not require the payment of any penalties or interest otherwise applicable for failing to deduct and withhold income taxes as required under this Subpart if, when determining whether withholding was required, the employer met either of the following conditions:  (1) The employer at its sole discretion maintained a time and attendance system specifically designed to allocate employee wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for the employer, and the employer relied on data from that system.  (2) The employer did not maintain a time and attendance system, and the employer relied on either:  (a) Its own records, maintained in the regular course of business, of the employee's location.  (b) The employee's reasonable determination of the time the employee expected to spend performing employment duties in this state provided the employer did not have actual knowledge of fraud on the part of the employee in making the determination and provided that the employer and the employee did not collude to evade taxation in making the determination.  C. For purposes of this Section, an employee shall be considered present and performing employment duties within this state for a day if the employee performs more of the employee's employment duties in this state than in any other state during that day. Any portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties.  Acts 2021, No. 383, §1, eff. June 16, 2021.
LA Rev Stat § 47:113 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§113. Liability of employer

RS 113 - Liability of employer  An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts of any such payments. Any sums withheld in accordance with the provisions of this Sub-part shall be deemed to be held in trust for the collector.  Upon failure of an employer to pay as provided in R.S. 47:114 any amounts withheld or required to be withheld under this Chapter, he shall become personally liable for any such tax. The tax, interest, penalties, and attorney fees shall be payable as provided generally in the Subtitle, and the amount thereof may be determined, computed and collected by any method generally provided for in this Subtitle.  Added by Acts 1960, No. 342, §1.
LA Rev Stat § 47:114.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§114.1. Annual information return of service recipient

RS 114.1 - Annual information return of service recipient  A. Beginning January 1, 2022, any service recipient who makes or is required to make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the Internal Revenue Code and treasury regulations adopted thereunder and other administrative guidance issued by the Internal Revenue Service, including the instructions to Internal Revenue Service Form 1099-NEC or successor form, relating to payments made to a service provider as remuneration for services provided in this state, shall file a copy of the return with the secretary as provided for in this Section.  B.(1) The return copy shall be filed with the secretary on or before the 28th day of February of each year for the preceding calendar year. The first report shall be filed on or before February 28, 2022, for remunerations made during calendar year 2021.  (2) Upon receipt of a written request from a service recipient in the manner prescribed by the secretary, the secretary may grant a reasonable extension of time, not exceeding thirty days, for filing the annual report.  (3) The secretary may waive the annual reporting requirement upon a showing by the service recipient that the requirement creates an undue hardship. A request for waiver shall be submitted to the secretary in the manner prescribed by the secretary.  C. The secretary may promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section.  Acts 2021, No. 285, §2, eff. July 1, 2021.
LA Rev Stat § 47:117 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§117. Time for filing declarations of estimated income tax by individuals

RS 117 - Time for filing declarations of estimated income tax by individuals  A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of R.S. 47:116 are first met  (1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or  (2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or  (3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.  B. Farmers. Declarations of estimated tax required by R.S. 47:116 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed in lieu of the time prescribed in Subsection A at any time on or before January 15 of the succeeding taxable year.  C. Amendment. An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.  D. Short taxable years. The application of this Sub-part to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.  E. Fiscal years. In the application of this Sub-part to the case of a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Sub-part the months which correspond thereto.  Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1.
LA Rev Stat § 47:119 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§119. Criminal penalties

RS 119 - Criminal penalties  A. Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 112(L), or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.  B. Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 112G, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 112(G), shall, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.  Added by Acts 1960, No. 342, §1.
LA Rev Stat § 47:120 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

RS 120 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
LA Rev Stat § 47:120.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.1. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

RS 120.1 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
LA Rev Stat § 47:120.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.2. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.

RS 120.2 - Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
LA Rev Stat § 47:120.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.3. Refunds and credits

RS 120.3 - Refunds and credits A. An overpayment shall bear no interest if credit is given therefor. Amounts actually refunded as overpayments shall bear interest at the rate established pursuant to R.S. 13:4202 per year computed from ninety days after the filing date of the return showing the overpayment or from the due date of such return, whichever is later. B. The secretary may net any overpayments against the corporation franchise taxes for the purpose of determining the interest due under the provisions of R.S. 47:1601. Added by Acts 1976, No. 94, §1, eff. Jan. 1, 1977. Amended by Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1985, No. 106, §1, eff. June 29, 1985; Acts 1988, 1st Ex. Sess., No. 4, §1, eff. Mar. 28, 1988.
LA Rev Stat § 47:120.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust

RS 120.21 - Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Wildlife Habitat and Natural Heritage Trust, as provided for by R.S. 56:1921 through 1925, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act. B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the Department of Wildlife and Fisheries for deposit in the Wildlife Habitat and Natural Heritage Trust. Donations so received shall be used solely for the purpose provided for in R.S. 56:1921 through 1925. Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2.
LA Rev Stat § 47:120.25 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.25. Legislative purpose

RS 120.25 - Legislative purpose  The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and that it is in the public interest for the state to assist in supporting programs for senior citizens that aid in improving their quality of life.  Acts 1990, No. 108, §1.
LA Rev Stat § 47:120.26 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.26. Income tax checkoff; donation for Louisiana Association of Councils on Aging

RS 120.26 - Income tax checkoff; donation for Louisiana Association of Councils on Aging  A. As used in this Subpart the following terms have the meanings ascribed to them:  (1) "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging. (2) "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens. (3) "Secretary" means the secretary of the Department of Revenue. (4) "Senior citizens" means residents of Louisiana who have attained the age of sixty years or more. B. Every resident, nonresident, domestic, and foreign corporation who files a state income tax return and who is entitled to a refund may designate on such return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the parish councils on aging in lieu of that amount being paid as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the tax return as prescribed by the secretary. No donation made under the provisions of this Section shall be invalid for want of an authentic act. C. At the time the secretary confirms that a refund is due on the taxpayer's income tax return upon which a designation to the parish councils on aging has been made, the secretary shall enter into a central record the amount of the donation and the name of the donor. The secretary shall remit the total of such amounts at least every three months to OEA. D. OEA shall deposit all donation funds from the secretary in a separate bank account and maintain a record of receipts and expenditures. Disbursement of donation funds from the special bank account shall be made by OEA to parish councils on aging and such distribution shall be based on the per capita senior citizen population in each parish as reflected in the latest federal census. E. All funds received by parish councils on aging, having as their origin the donation of income tax refunds, shall be expended on state-approved programs administered by OEA. Acts 1990, No. 108, §1; Acts 1997, No. 658, §2.
LA Rev Stat § 47:120.31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.31. Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund

RS 120.31 - Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund A.(1) For tax years beginning on and after January 1, 2005, every individual and corporation that files an individual income tax return or a corporate income or franchise tax return is authorized to do any of the following: (a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated. (b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax. (2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue. (b) No donation made under the provisions of this Subtitle shall be invalid for lack of an authentic act. B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the last statutorily authorized extension for filing the return. C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of this Title, as amended. Acts 2005, No. 151, §2, eff. June 28, 2005.
LA Rev Stat § 47:120.32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund

RS 120.32 - Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund  A.(1) For tax years beginning on and after January 1, 2009, every individual that files an individual income tax return is authorized to do any of the following:  (a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.  (b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.  (2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.  (b) No donation made under the provisions of this Subtitle shall be invalid for lack of an authentic act.  B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donation to the state treasurer for deposit directly into the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.  C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 as amended.  Acts 2008, No. 123, §1, eff. June 6, 2008.
LA Rev Stat § 47:120.33 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.33. Income tax checkoff; donation for National Lung Cancer Partnership

RS 120.33 - Income tax checkoff; donation for National Lung Cancer Partnership A. Every individual who files an individual state income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the National Lung Cancer Partnership in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for lack of an authentic act. B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the National Lung Cancer Partnership, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the National Lung Cancer Partnership at least every three months. Acts 2009, No. 406, §1.
LA Rev Stat § 47:120.34 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.34. Legislative intent; declaration of purpose and policy

RS 120.34 - Legislative intent; declaration of purpose and policy   It is the intent of the legislature to protect the health, safety, and well-being of the children of the state. The legislature declares that the children of the state are its single greatest resource and that these children require the utmost protection to guard their future and the future of the state. It is in the public interest to protect our children from child abuse and neglect.   Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 2021, No. 114, §18, eff. July 1, 2022.
LA Rev Stat § 47:120.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.35. Income tax checkoff; donation for Children's Trust Fund

RS 120.35 - Income tax checkoff; donation for Children's Trust Fund  A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the Children's Trust Fund in lieu of that amount being returned to him. The designation shall be made at the time of the filing of the tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for want of authentic act.  B. Upon receipt of any taxpayer's income tax return upon which a designation to the fund has been made, the secretary of the Department of Revenue shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the state treasurer for deposit in the Children's Trust Fund. The donation will be effective for all taxable periods beginning after December 31, 1998. NOTE: §120.35 as amended by Acts 2021, No. 114, eff. July 1, 2022. RS 120.35 - Income tax checkoff; donation for Children's Trust Dedicated Fund Account  A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the Children's Trust Dedicated Fund Account in lieu of that amount being returned to him. The designation shall be made at the time of the filing of the tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for want of authentic act.  B. Upon receipt of any taxpayer's income tax return upon which a designation to the account has been made, the secretary of the Department of Revenue shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the state treasurer for deposit in the Children's Trust Dedicated Fund Account. The donation will be effective for all taxable periods beginning after December 31, 1998.  Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 1997, No. 658, §2; Acts 1999, No. 129, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.