reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:4355 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4355. Contracts

RS 4355 - Contracts A. At the invitation of the secretary or any of the local governmental entities listed in R.S. 47:4353(A)(1), a targeted non-manufacturing business undertaking a project in a participating parish may apply for a contract by submitting to the department such certified statements and documentation as the department may require. B. The secretary may recommend the project to the board for a contract upon determining the applicant meets the requirements of a targeted non-manufacturing business, and the exemption would be advantageous in a competitive site selection situation to encourage the establishment of a targeted non-manufacturing business facility which is expected to yield significant positive economic benefit to the state and the parish. The secretary, at his discretion, may include sales by affiliates of the applicant business in making the fifty percent determination required under R.S. 47:4354(5). The secretary's recommendation shall include proposed contract terms and conditions. C. The contract shall include the following provisions: (1) A term of ten years. (2) Performance obligations, including required capital expenditures and new direct jobs, and the time for performance of such obligations. (3) Monitoring by the department, reporting by the business and auditing of contract performance. (4) Consequences of failure to perform contract obligations. D. Upon approval by the board, the secretary shall execute the contract on behalf of the board and provide a copy of the contract to the assessor and the parish governing authority of the respective parish. The secretary shall notify the assessor and parish governing authority if a contract is suspended or cancelled. E. In the event the secretary determines that a business has failed to meet the eligibility requirements of the program or the performance obligations of the contract, the secretary may, at his discretion, suspend or cancel the contract. A contract suspension shall remove the exemption for the year in which the failure occurred, but the secretary may lift the suspension following a year in which eligibility requirements and performance obligations are met, and the exemption shall then be restored effective for that year. A contract cancellation shall remove the exemption for the calendar year in which the failure occurred and all future years. Upon receipt of notification from the secretary that a contract is suspended or cancelled, the assessor shall adjust the property assessment in the manner provided by law. Taxes becoming due for a prior year due to removal of an exemption shall, at the discretion of the tax collector, be collectable immediately or with the taxes for the current year. Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
LA Rev Stat § 47:5001 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5001. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5001 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5002 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5002. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5002 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5003 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5003. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5003 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5004 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5004. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5004 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5005 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5005. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5005 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5006 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5006. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5006 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5007 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5007. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5007 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5008 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5008. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5008 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5009 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5009. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5009 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:5010 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§5010. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.

RS 5010 - Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
LA Rev Stat § 47:6001 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6001. Antique airplanes and certain other aircraft

RS 6001 - Antique airplanes and certain other aircraft   A. No tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state shall be imposed on antique airplanes which are maintained by private collectors and not used for commercial purposes, and no personal property tax shall be imposed on any aircraft weighing less than six thousand pounds which is owned by a private individual and not used for commercial or profit making purposes. The exemption from local taxes contained in this Section is granted notwithstanding the provisions of R.S. 47:302, and such exemption shall apply to any sales and use tax levied by any local governmental subdivision or school board.   B. For purposes of this Section, the term "antique airplane" shall mean an airplane manufactured at least twenty-five years ago, maintained by a private collector, and not being used in commerce.   Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1.
LA Rev Stat § 47:6002 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6002. Urban Land-Banking Law; acquisition of real property

RS 6002 - Urban Land-Banking Law; acquisition of real property  The real property of any governing authority acquired or held by the authority for the purposes set forth in the Urban Land-Banking Law* is declared to be public property and shall be exempt from any tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state except as otherwise provided by the Constitution of Louisiana. Such exemption shall terminate when the municipality sells, leases, or otherwise disposes of the property to a purchaser, lessee, or transferee who is not a public body and not otherwise entitled to tax exemption.  Acts 1984, No. 571, §2. *R.S. 40:592.1 et seq.
LA Rev Stat § 47:6003 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6003. Vending machine transactions

RS 6003 - Vending machine transactions A. Notwithstanding any other law to the contrary whether in this or any other Title of the Louisiana Revised Statutes of 1950, no tax on transactions transferring title or possession of tangible personal property which is sold through coin-operated vending machines shall be based on any cost or price other than the cost of the tangible personal property to the vending machine owner or operator. B. This Section shall not apply to any tax on transactions levied by any local governmental subdivision or school board. Acts 1985, No. 707, §1.
LA Rev Stat § 47:6004 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6004. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.

RS 6004 - Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.  NOTE: See Acts 2019, No. 202, re: applicability.
LA Rev Stat § 47:6008 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6008. Tax credits for donations made to assist playgrounds in economically depressed areas

RS 6008 - Tax credits for donations made to assist playgrounds in economically depressed areas  A. There shall be allowed a credit against any Louisiana income or corporation franchise tax for qualified donations made to qualified playgrounds. The credit shall be an amount equal to the lesser of seven hundred twenty dollars or thirty-six one hundredths of the value of the cash, equipment, goods, or services donated. Any such credit shall be taken as a credit against the applicable tax or taxes only in the taxable period in which the donation is made. The total amount of the credits taken by any taxpayer during any taxable year shall not exceed one thousand dollars.  B.(1) The term "qualified donation" shall mean a donation made to a qualified playground to assist in the construction, operation, use, or maintenance of the playground. The term "qualified donation" shall also mean a donation made to assist in the development, implementation, or sponsoring of recreational, educational, or health-related programs or events for the benefit of the children served by the qualified playground regardless of whether the donation is made directly to the qualified playground, to the qualified playground's volunteer organization or booster club, or to a nonprofit corporation whose chartered purpose is to provide assistance to the qualified playground. Any such donation may be in the form of cash or the donation of equipment, goods, or services.  (2) The term "qualified playground" shall mean a playground, recreational facility, or park owned or operated by the state or a political subdivision or by a community or volunteer organization or nonprofit corporation and which is eligible to receive any funds under the community development block grant (CDBG) program of the United States Department of Housing and Urban Development.  C. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be deemed necessary to carry out the purposes of this Section.  D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 1992, No. 898, §1, eff. for taxable periods beginning after Dec. 31, 1992; Acts 1997, No. 658, §2; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec. 31, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017. NOTE: See Acts 2005, No. 405, relative to intent.
LA Rev Stat § 47:6009 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6009. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.

RS 6009 - Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.
LA Rev Stat § 47:6010 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6010. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.

RS 6010 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
LA Rev Stat § 47:6011 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6011. Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.

RS 6011 - Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.
LA Rev Stat § 47:6013 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6013. Tax credits for donations made to public schools

RS 6013 - Tax credits for donations made to public schools  A. There shall be allowed a credit against the corporate income tax and the corporation franchise tax for qualified donations made to a public school. The credit shall be an amount equal to twenty-eight percent of the appraised value of the qualified donation. Any such credit shall be taken as a credit against the corporate income or corporation franchise tax for the taxable year in which the donation is made. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.  B. For purposes of this Section the following words have the following meanings:  (1) "Corporation" means any business entity authorized to do business in the state of Louisiana and subject to the state corporate income tax.  (2) "Public school" means a public elementary or secondary school.  (3) "Qualified donation" means a donation of immovable property purchased or otherwise acquired by a corporation and donated to a public school immediately adjacent or contiguous to such property.  C. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be necessary to carry out the purposes of this Section.  D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 1998, No. 51, §1, eff. July 1, 1998; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§2, 4, eff. June 26, 2017.
LA Rev Stat § 47:6017 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6017. Tax credits for certain expenses paid by economic development corporations

RS 6017 - Tax credits for certain expenses paid by economic development corporations  A. There shall be allowed a credit against any Louisiana income or corporation franchise taxes for the filing fee paid to the Louisiana State Bond Commission that is incurred by an economic development corporation in the preparation and issuance of bonds, as provided for in Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950. The credit shall be an amount equal to seventy-two percent of the amount of the filing fee paid to the Louisiana State Bond Commission that is incurred by the corporation in the preparation and issuance of the bonds.  B. Any such credit shall be taken as a credit against the applicable tax or taxes in the taxable period in which the expenses were incurred. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.  C. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.  Acts 2002, No. 78, §1, eff. June 25, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.  NOTE: See Acts 2015, No. 125, §7, regarding applicability.  NOTE: See Acts 2016, 1st Ex. Sess., No. 29, §2, regarding effectiveness.
LA Rev Stat § 47:6020.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6020.1. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

RS 6020.1 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
LA Rev Stat § 47:6020.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6020.2. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

RS 6020.2 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
LA Rev Stat § 47:6020.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6020.3. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.

RS 6020.3 - Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
LA Rev Stat § 47:6020.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6020.4. Repealed by Acts 2010, No. 1034, §3.

RS 6020.4 - Repealed by Acts 2010, No. 1034, §3.
LA Rev Stat § 47:6024 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6024. Rural hospital service district cooperative endeavors and joint ventures

RS 6024 - Rural hospital service district cooperative endeavors and joint ventures No ad valorem or personal property taxes shall be imposed by any parish, municipality, school board, or other political subdivision of the state on cooperative endeavors and joint ventures involving a rural hospital as defined in R.S. 40:1300.143, which is also a hospital service district, provided such cooperative endeavor or joint venture: (1) Is established as a cooperative endeavor or joint venture pursuant to R.S. 46:1077. (2) Is established to construct or operate one or more of the following: (a) Medicare certified hospital. (b) Medicare certified independent diagnostic testing facility. (c) Magnetic resonance imaging equipment or facility. (d) Computerized tomography equipment or facility. (e) Positron emission tomography scanner or facility. (f) Ambulatory surgical center. (g) Comprehensive outpatient rehabilitation facility. (h) Diagnostic laboratory. (i) Physical, occupational, or speech therapy clinic or rehabilitation agency. (3) Provides the rural hospital service district with more than fifty percent of such cooperative endeavor or joint venture. (4) Provides that the rural hospital service district is entitled to receive its pro rata share of any net profits or losses of the cooperative endeavor or joint venture. Acts 2006, No. 799, §1, eff. June 30, 2006.
LA Rev Stat § 47:6029 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6029. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.

RS 6029 - Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
LA Rev Stat § 47:6038 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6038. Reports; tax incentives administered by the Department of Economic Development

RS 6038 - Reports; tax incentives administered by the Department of Economic Development Notwithstanding any provision of law to the contrary, the secretary of the Department of Economic Development shall report to the Joint Legislative Committee on the Budget information concerning the granting and denial of tax credits and rebates, hereinafter referred to as "tax incentives", administered by the department authorized under this Chapter. On January thirtieth of each year, the secretary shall transmit to the members of the committee a list of the recipients of each tax incentive, as well as a list of applicants denied tax incentives, over the most recently concluded calendar year. The report shall contain the name and primary place of business of each applicant. Acts 2011, No. 407, §1, eff. July 5, 2011; Acts 2011, No. 415, §1, eff. July 11, 2011; Acts 2011, No. 416, §1, eff. July 1, 2011.
LA Rev Stat § 47:6039 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6039. Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.

RS 6039 - Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.
LA Rev Stat § 47:6040 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6040. Exemption; antique motor vehicle

RS 6040 - Exemption; antique motor vehicle  A. No tax imposed by the state or by any parish, municipality, school board, or any other political subdivision shall be applicable to the sale of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes contained in this Section shall be granted notwithstanding any other provision of law to the contrary.  B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets the following criteria:  (1) The vehicle was manufactured at least twenty-five years ago and is not used for commercial purposes.  (2) The motor vehicle is valued in excess of ten thousand dollars.  C. Registration and licensing of the vehicle is subject to the payment of fees for a license plate for an antique vehicle as provided in R.S. 47:463.8(B).  Acts 2019, No. 364, §1, eff. July 1, 2019.  NOTE: See Acts 2019, No. 364, re: applicability.
LA Rev Stat § 47:6041 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6041. Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year

RS 6041 - Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year  A. There shall be allowed a one-time refundable credit against Louisiana income tax for a portion of the state license or permit fees imposed by the commissioner of alcohol and tobacco control and paid by the owners or operators of restaurant establishments and establishments licensed to sell or serve alcoholic beverages for consumption on their premises by paying customers.  B.(1) The amount of the credit shall equal the amount of the annual state license or permit fee for calendar year 2020 attributable to any calendar month, or fraction thereof, during 2020 that the permit holder was required to temporarily close operations pursuant to Proclamation Number 30 JBE 2020, or any subsequent proclamation declaring the existence of a statewide COVID-19 public health emergency.  (2) The credit authorized pursuant to the provisions of this Section shall apply to licenses or permits issued on a two-year basis if any part of the license or permit authorized the business to be operational during calendar year 2020 and the amount of the credit shall be determined as provided in Paragraph (1) of this Subsection.  C. Credits may be claimed in accordance with the following:  (1) Any entity taxed as a corporation for Louisiana income tax purposes shall claim any credit authorized according to the provisions of this Section on its corporation income and franchise tax return.  (2) Any individual, estate, or trust shall claim any credit authorized according to the provisions of this Section on its income tax return.  (3) Any entity not taxed as a corporation shall claim any credit authorized according to the provisions of this Section on the returns of the partners or members as follows:  (a) Corporate partners or members shall claim their share of the credit on their corporation income tax returns.  (b) Individual partners or members shall claim their share of the credit on their individual income tax returns.  (c) Partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.  Acts 2020, 2nd Ex. Sess., No. 60, §1, eff. Nov. 5, 2020.  NOTE: See Acts 2020, 2nd Ex. Sess., No. 60, re: applicability.
LA Rev Stat § 47:6101 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6101. Purpose

RS 6101 - Purpose The legislature hereby determines that the benefits of quality child care are indisputable, and that a striking connection exists between children's learning experiences well before kindergarten and his or her later school success. Acts 2007, No. 394, §1, eff. July 10, 2007.