reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2436 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2436. Estate transfer tax return

RS 2436 - Estate transfer tax return  A. Requirements. An estate transfer tax return shall be prepared and filed by or on behalf of the heirs and/or legatees in every case where estate transfer tax is due or where the value of the deceased's net estate amounts to the sum of sixty thousand dollars or more. The estate transfer tax return shall be verified by a written declaration that it is made under the penalties imposed under this title for filing false reports or returns and that all copies of the accompanying documents are true and correct and the return shall state the full name of the deceased, his social security number, his residence at the time of death, the value of the estate and the calculation showing the computation of tax, whether or not a federal estate tax return was filed, a list of any contents of any safety deposit box which were omitted from the estate with an explanation for the omission and description of any assets standing in the name of deceased or any community property standing in the name of the deceased's spouse which was omitted from the succession with an explanation for the omission.  B. Time and place for filing returns. An estate tax return shall be mailed to both the collector of revenue and the person designated as the tax collector under the provisions of R.S. 47:2417 within nine (9) months after decedent's death or prior to the filing of a United States estate tax return, whichever comes first.  C. Regulations. The form of the estate transfer tax return and the procedure for mailing shall be in accordance with the regulation prescribed by the collector of revenue.  Added by Acts 1972, No. 315, §1. Amended by Acts 1973, No. 202, §1.
LA Rev Stat § 47:2437 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2437. Installment payments

RS 2437 - Installment payments  A. The secretary may enter into an agreement with the estate of a decedent for the payment of the inheritance tax and estate transfer tax due to the state of Louisiana on an installment basis.  B. This agreement may be entered into only if the estate of the decedent meets the criteria of rules and regulations established by the secretary.  C. The agreement shall provide for the payment of legal interest on the installment payments in accordance with R.S. 13:4202 from the date the taxes became due under the provisions of R.S. 47:2425 and 2432.  Acts 1991, No. 244, §1, eff. July 2, 1991.
LA Rev Stat § 47:2451 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2451. Claims and suits for refund

RS 2451 - Claims and suits for refund A. Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following: (1) Within fifteen months from the time the erroneous payment or overpayment was made by the taxpayer. (2) Within six months after the judgment of the highest court in which any succession contest between the heirs and legatees becomes final. (3) Within six months after a payment of federal estate tax, as to which tax a credit was allowed under the United States Internal Revenue Code for death taxes paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court for such refund becomes final, whichever is later. (4) Within ninety days after filing an amended federal estate tax return if the credit allowed for death taxes paid to the state of Louisiana was reduced from the federal estate tax return filed immediately prior to the amended return. B. In the event the claim is denied, the aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625. C. The state treasurer shall pay any amount recovered out of the general fund. Added by Acts 1965, No. 75, §1. Amended by Acts 1979, No. 573, §1; Acts 1989, No. 266, §1; Acts 1997, No. 658, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2010, No. 175, §5. NOTE: SEE ACTS 1989, NO. 266, §2.
LA Rev Stat § 47:2501 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2501. Imposition of license fees

RS 2501 - Imposition of license fees  Every person conducting horse race meetings shall pay the license fees imposed under Title 4, which shall be collected in the manner therein provided.
LA Rev Stat § 47:2601 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2601. Imposition of tax

RS 2601 - Imposition of tax  There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:  (1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.  (2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.  (b) Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars. Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2602 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2602. Definitions

RS 2602 - Definitions  As used in this Part, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:  (1) "Controlled dangerous substance" means a drug, substance, or immediate precursor in Schedule I through V of R.S. 40:964. The term shall not include distilled spirits, wine, malt beverages, tobacco, or marijuana. (2) "Dealer" means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight. (3) "Marijuana" means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination. (4) "Secretary" means the secretary of the Department of Revenue or his duly authorized representatives. (5) "Stamp" means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid. Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2.
LA Rev Stat § 47:2603 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2603. Use of stamps required

RS 2603 - Use of stamps required  A. Tax stamps. In order to enforce the collection of the tax levied by this Part, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined by him and so prepared as to permit them to be easily affixed to or stamped on marijuana or controlled dangerous substances, or containers thereof.  B. Purchase of stamps. (1) All tax stamps shall be purchased from and sold by the secretary.  (2) The purchase of tax stamps required by this Part shall be made to the secretary on the form provided by the secretary. Dealers are not required to give their name, address, social security number, or other identifying information on the form.  (3) The purchaser shall pay one hundred percent of the face value for each stamp at the time of the purchase and payments may be made by cashiers check or cash.  C. Affixing stamps. Stamps shall be affixed by the dealer on the smallest container or package of marijuana or controlled dangerous substance that is subject to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's stock on hand whether or not the tax has been paid. The dealer shall cause to be affixed on every gram or unit of marijuana or controlled dangerous substance on which a tax is due stamps of an amount equaling the tax due thereon, before any dealer sells, offers for sale, handles, removes, or otherwise disturbs or distributes the same. Each stamp may be used only once.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2604 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2604. Authority to issue rules and regulations

RS 2604 - Authority to issue rules and regulations  The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part. The secretary shall adopt a uniform system of providing, affixing, and displaying official stamps for marijuana and controlled dangerous substances on which a tax is imposed.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2605 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2605. Confidential nature of information

RS 2605 - Confidential nature of information  Notwithstanding any law to the contrary, neither the secretary nor a public employee may reveal facts contained in a report or return required by this Part or any information obtained from a dealer; nor can any information contained in such a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this Part from the dealer making the return.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2606 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2606. Investigatory powers

RS 2606 - Investigatory powers  For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this Part, the secretary may examine, or cause to be examined, any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The secretary may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon the demand of the secretary, any examiner, or investigator, a court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The commissioner may also issue subpoenas.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2607 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2607. Penalties

RS 2607 - Penalties  A. No dealer may possess any marijuana or controlled dangerous substance upon which a tax is imposed by this Part. In addition to any other criminal penalties, if a dealer possesses any marijuana or controlled dangerous substance upon which the tax has not been paid as evidenced by a stamp such dealer shall be subject to the additional penalties contained in this Part.  B. Any dealer violating this Part is subject to a penalty of one hundred percent of the tax in addition to the tax imposed by R.S. 47:2601. The penalty will be collected as part of the tax.  C. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled dangerous substances without affixing the appropriate stamps is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five years or receive a penalty of not more than ten thousand dollars, or both.  D. Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2608 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2608. Seizure and forfeiture of property

RS 2608 - Seizure and forfeiture of property  A. All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.  B. All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.  C. The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2609 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2609. Distribution of proceeds; formula

RS 2609 - Distribution of proceeds; formula A. Subject to the exceptions contained in Article VII, Section 9(A) of the Constitution of Louisiana, all proceeds, penalties, and interest received from the tax imposed under the provisions of this Part shall be paid into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be credited to the state general fund. B, C. Repealed by Acts 2001, No. 1182, §12, eff. July 1, 2001. Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2; Acts 2001, No. 1182, §§7 and 12, eff. July 1, 2001.
LA Rev Stat § 47:2610 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2610. Exceptions

RS 2610 - Exceptions  Nothing in this Part requires persons lawfully in possession of marijuana or a controlled dangerous substance to pay the tax required under this Part.  Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
LA Rev Stat § 47:2611 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2611. §§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969.

RS 2611 - §§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969.
LA Rev Stat § 47:2651 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2651. Imposition of tax

RS 2651 - Imposition of tax  There shall be a tax levied upon all sales of property at public auction to be imposed and collected as provided in Title 5.
LA Rev Stat § 47:2701 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2701. Imposition of tax

RS 2701 - Imposition of tax  There shall be a tax levied on all sweet potatoes shipped in the state to be imposed and collected as provided in Title 3.
LA Rev Stat § 47:2751 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2751. §§2751 to 2759 [Expired]

RS 2751 - §§2751 to 2759 [Expired]
LA Rev Stat § 47:2801 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2801. Repealed by Acts 1980, No. 140, §1.

RS 2801 - Repealed by Acts 1980, No. 140, §1.
LA Rev Stat § 47:3201 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§3201. Purpose

RS 3201 - Purpose  It is recognized as essential to the continued growth and development of the state of Louisiana and to the continued prosperity and welfare of the people of the state that new and existing manufacturing industries, new and existing headquarters, or new and existing warehousing and distribution establishments be encouraged to locate and remain in the state. It is also recognized that many manufacturing establishments, headquarters, or warehousing and distribution establishments which might otherwise locate or remain in Louisiana locate or move to other states because of the lower taxes imposed by such other states. It is the purpose of this Chapter to encourage the establishment and retention of manufacturing establishments, headquarters, or warehousing and distribution establishments in Louisiana by providing a procedure whereby the total state and local taxes imposed upon such establishments may be reduced, after all other tax incentives for specific sites are applied, to the levels imposed by other competing states. Acts 1966, Ex.Sess., No. 12, §1. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 2005, No. 403, §1.
LA Rev Stat § 47:3203 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§3203. Review of exemption applications and reevaluation of existing contract

RS 3203 - Review of exemption applications and reevaluation of existing contract A. Applications for contracts of exemption shall be addressed to the Department of Economic Development. The Department of Economic Development shall review applications to determine whether the requirements for an exemption contract have been satisfied, and shall recommend to the Board of Commerce and Industry the appropriate action to be taken. The Department of Revenue shall aid the Department of Economic Development in determining whether the tax information furnished by the applicant is true and correct. Such contracts, in addition to providing for the exemption herein, shall include but not be limited to such terms and conditions as shall support new or retained employment goals, investment and growth as shall, to the satisfaction of the department, board, and governor, promote the goals of economic development that are the purpose of this Chapter. B. The Board of Commerce and Industry shall review any recommendations for exemptions made by the Department of Economic Development. If the Board of Commerce and Industry concurs in the recommendation of the Department of Economic Development, it shall forward the recommendation to the Department of Revenue with the application, contract, and all supporting documents. The Department of Revenue shall within ten days after receipt of the notice file in writing with the Board of Commerce and Industry any objections it has to granting the exemption. If no objection is made, the Board of Commerce and Industry shall send the recommendation to the governor with a finding that no objection was filed by the Department of Revenue. If any such objection is made, the Board of Commerce and Industry shall hold a contradictory hearing to determine whether such exemption should be granted and the Board of Commerce and Industry shall act as arbitrator at such hearing. The Board of Commerce and Industry shall make its recommendations in writing to the governor for a final determination. Thereafter, the governor shall make the determination to approve the contract as submitted within thirty days of its submission. Acts 1966, Ex.Sess., No. 12, §3. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1989, No. 491, §1; Acts 1998, No. 60, §1; Acts 2005, No. 403, §1.
LA Rev Stat § 47:3205 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§3205. Rules and regulations

RS 3205 - Rules and regulations The Department of Economic Development may make and promulgate such rules and regulations consistent with the provisions of this Chapter, as are necessary to carry out the provisions of this Chapter. Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. 381, §1; Acts 1989, No. 491, §1; Acts 2005, No. 403, §1.
LA Rev Stat § 47:4201 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4201. §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.

RS 4201 - §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.
LA Rev Stat § 47:4301 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4301. Findings and purpose

RS 4301 - Findings and purpose  A. The state, in order to induce industrial development in the state, seeks to encourage the establishment of new business enterprises and the retention and/or expansion of existing businesses in this state. One of the purposes of such legislation is to enlarge job opportunities for the people of Louisiana in targeted Vision 2020 businesses. It is recognized that a similar need exists, especially in times of high levels of unemployment, to encourage existing businesses that fit the Vision 2020 profile to continue operations at existing levels and, where possible, to expand those operations. B. It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that existing Vision 2020 businesses be encouraged to continue and expand their operations in the state. It is the purpose of this Chapter to encourage the retention and modernization of such operations in Louisiana by providing a procedure whereby the taxes imposed by the state upon such businesses may be reduced in order to accomplish the purposes of this Chapter. Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.