reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:857 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§857. Refunds

RS 857 - Refunds A. The collector may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber. B. The collector may refund a dealer for the cost of stamps affixed to goods, that were listed on the state directory at the time the stamps were affixed but have been subsequently removed from the state directory, upon proof that the goods have been destroyed, the date and location of the destruction, and a verification must be signed by the individuals who witnessed the destruction. The collector may promulgate rules and regulations related to the destruction of the goods and the procedures for refund. Acts 2013, No. 221, §3.
LA Rev Stat § 47:858 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§858. Certain acts declared felonies

RS 858 - Certain acts declared felonies  Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years:  (1) To forge or counterfeit any stamp of the kind herein provided for.  (2) To use knowingly and intentionally any such forged or counterfeited stamp.  (3) To have in possession knowingly and intentionally any such forged or counterfeit stamp.  (4) For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.
LA Rev Stat § 47:861 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§861. Intrastate transportation of unstamped articles prohibited

RS 861 - Intrastate transportation of unstamped articles prohibited  The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chapter, upon which article the tax as levied by this Chapter has not been paid, is prohibited, and the automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any such article shall be subject to seizure by the collector and forfeiture and sale in the manner hereinafter provided.
LA Rev Stat § 47:862 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§862. Importation of unstamped articles, except by common carrier, without permit prohibited

RS 862 - Importation of unstamped articles, except by common carrier, without permit prohibited  A.(1) It is unlawful for any person to ship or transport or cause to be shipped or transported into this state by any automobile, truck, boat, conveyance, vehicle, or any means of transportation other than a common carrier of any article or articles on which the tax is levied by this Chapter upon which article or articles the tax as levied by this Chapter has not been paid, without first obtaining a permit from the collector, authorizing the transportation, carriage or movement in this state of the article or articles taxed under this Chapter. (2) A common carrier may possess and transport unstamped cigarettes in connection with a sale or other transfer permitted under this Chapter if the common carrier has in its possession documents establishing that title to the unstamped cigarettes remains with the manufacturer, importer, or stamping agent or bills of lading or other shipping documents establishing that it is delivering the cigarettes on behalf of a person authorized by this Chapter to sell or transfer the unstamped cigarettes and, in each case, such documents shall list the name and address of the person to whom the cigarettes are being delivered. B.(1) The person or dealer who desires to import tobacco into this state, upon which a tax has not been paid, by vehicles other than a common carrier, must apply to the collector for a permit, stating the name of the driver, the make and number of the vehicle, the date, name, and address of the consignee, and any other information the collector may deem necessary; provided that, failure to obtain a permit as provided in this Section shall render the automobile, truck, boat, conveyance, vehicle, or other means of transportation so transporting any said article or articles subject to seizure and forfeiture and sale in the manner hereinafter provided. (2) Any person or dealer transporting tobacco pursuant to this Subsection shall report the quantity and brand of the cigarettes to the collector and to the attorney general and the taxing authority of the other state by the twentieth day of the month following the month in which the transfer was made. Acts 2013, No. 221, §3.
LA Rev Stat § 47:864 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§864. Affixing stamps; penalty; compromises

RS 864 - Affixing stamps; penalty; compromises A. Penalty. (1) Any dealer, required by this Chapter to affix the stamps, who fails to properly affix or cancel such stamps within the time limit prescribed by law, shall in addition to the taxable articles being subject to seizure, be required to pay as a part of the tax imposed hereunder a penalty for a first offense of one dollar per article; for a second offense, five dollars per article; and a third offense, ten dollars per article. For any offenses in excess of three, the fine will be not less than twenty dollars per article nor more than one hundred dollars per article to be assessed and collected by the secretary as other taxes levied by this Chapter are collected. (2) Any dealer who affixes stamps to cigarettes in violation of R.S. 47:843(D)(2) shall be subject to the same penalties as provided in Paragraph (1) of this Subsection. B. Subsequent offenses. For purposes of determining second and third or more offenses, any offenses occurring within a five year period of each other will be considered additional offenses for purposes of this Chapter. C. Compromises. The collector may compromise in a civil case arising under the provisions of this Chapter and any collections made by him on such compromises shall be handled in the same manner as the collections of the tax are handled. When any case is compromised, the collector shall keep a complete record of the transaction on file in his office. Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 1999, No. 304, §1, eff. July 1, 1999.
LA Rev Stat § 47:866 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§866. Release of seized property in certain cases

RS 866 - Release of seized property in certain cases  Any person who claims title to the seized property or any lien existing thereon prior to the date of seizure, and who did not in any respect participate in the violation of this Chapter, may file with the collector, under oath, a detailed statement of his claim, and the further fact that the claimant did not in any way participate in the violation of this Chapter, and thereafter the said property may be released by the collector and delivered to him; provided that the said claimant shall furnish to the collector a good and solvent surety bond, in a penal sum not less than double the appraised value of the goods seized, and in no event less than fifty dollars ($50.00), which said bond shall be conditioned to pay to the collector the appraised value of the goods, and all costs in the event the claimant does not prosecute his claim to successful judgment. If it is not practical to make service upon the claimant to the seized property, or in case the claimant is a non-resident, the proceeding outlined in R.S. 47:865 may be used in order that the issue may be presented in a court of competent jurisdiction, thereby affording the claimant a fair opportunity to be heard. In the event bond has been furnished by the claimant and the property has been released to him, the judgment of the court if the contention of the collector is sustained, shall be directed against both the claimant and the surety on the bond together with all costs from the beginning of the seizure up to the final disposition and settlement of the case.  If the claimant does not furnish bond as above provided, then the collector or his agent may proceed contradictorily against the claimant as set forth in R.S. 47:865. In no event shall the property be seized and sold without first affording the claimant a fair opportunity of being heard in a court of competent jurisdiction.
LA Rev Stat § 47:867 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§867. Collector authorized to waive forfeiture proceedings in certain cases

RS 867 - Collector authorized to waive forfeiture proceedings in certain cases  Jurisdiction is conferred upon the collector to waive any proceedings for the forfeiture of the seized taxable articles or any part thereof when he finds that the violation of the law, for which the goods were seized, was unintentional or without intention to defraud the state of its revenue, provided that the offender first affixes to all of the seized taxable articles twice the amount and value of the stamps necessary to represent the tax, and cancels the same. The collector may make a compromise with any claimant, before or after the claim is filed in court. A record of all such compromises and waivers of forfeiture shall be kept by the collector and shall be open to public inspection.
LA Rev Stat § 47:868 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§868. Regulations of metered machines or devices

RS 868 - Regulations of metered machines or devices A. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. B. When the dealer affixes stamps to containers of taxable commodities by use of the metered stamping machine or device, the cost of purchase, rental and maintenance thereof shall be borne by the dealer. The collector shall prescribe regulations governing the use of metered stamping machines or devices and the right is reserved to the collector to prohibit the use of the metered machine or device where the collector shall find any party violating the terms and provisions of this Chapter, his regulations, or of the Unfair Sales Law, R.S. 51:421-51:427. Amended by Acts 1952, No. 107, §1; Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:871 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§871. Definitions

RS 871 - Definitions For purposes of this Chapter: (1) "Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d). (2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842. (3) "Delivery sale" means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale. (4) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers. (5) "Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office. (6) "Person" means any natural person, trustee, company, partnership, corporation, or other legal entity. (7) "Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives. Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
LA Rev Stat § 47:872 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§872. Prohibition against delivery sales

RS 872 - Prohibition against delivery sales No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state. Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
LA Rev Stat § 47:873 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§873. Repealed by Acts 2013, No. 221, §4.

RS 873 - Repealed by Acts 2013, No. 221, §4.
LA Rev Stat § 47:874 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§874. Repealed by Acts 2013, No. 221, §4.

RS 874 - Repealed by Acts 2013, No. 221, §4.
LA Rev Stat § 47:875 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§875. Repealed by Acts 2013, No. 221, §4.

RS 875 - Repealed by Acts 2013, No. 221, §4.
LA Rev Stat § 47:876 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§876. Collection of taxes

RS 876 - Collection of taxes A. Each person placing a purchase order for a delivery sale shall remit to the secretary all taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to the state. B. In addition to the obligations to pay any taxes, as provided in Subsection A of this Section, the person placing a purchase order for delivery sale shall also be obligated to pay any interest, costs, and attorney fees incurred in obtaining payment of the taxes imposed by this state as well as any penalties assessed under this Chapter. Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
LA Rev Stat § 47:877 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§877. Penalties

RS 877 - Penalties A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of R.S. 47:872 shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. B. Any person who knowingly violates any provision of R.S. 47:872, shall for each such offense be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both. C. Any cigarettes sold or attempted to be sold in a delivery sale shall be forfeited to the state and destroyed. Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
LA Rev Stat § 47:878 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§878. Enforcement

RS 878 - Enforcement The attorney general or the commissioner of the Louisiana Office of Alcohol and Tobacco Control, or either agency's designee, or any person who holds a valid permit under 26 U.S.C. 5712, may bring an action in the appropriate court in this state to prevent or restrain violations of this Chapter by any person or any person controlling such person. Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
LA Rev Stat § 47:881 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§881. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.

CHAPTER 9. SOFT DRINKS TAX §§881-907. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
LA Rev Stat § 47:908 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§908. Parish or municipal excise tax prohibited; but license tax permitted

RS 908 - Parish or municipal excise tax prohibited; but license tax permitted  No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to prevent any parish, municipality or other political subdivision from imposing license taxes for the privilege of engaging in the sale of such articles, but such license tax shall not exceed the amount of the tax herein imposed for state purposes.
LA Rev Stat § 47:1001 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1001. Imposition of tax

RS 1001 - Imposition of tax  Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
LA Rev Stat § 47:1002 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1002. Nature of tax; exclusions from tax

RS 1002 - Nature of tax; exclusions from tax  This Part levies, in addition to other taxes and licenses levied in this state, a license tax on every person owning or operating or owning and operating a public utility, as herein defined, for the privilege of engaging in such business carried on wholly in this state, and not a part of interstate commerce. This tax is not intended to be a tax for the privilege of engaging in interstate commerce, nor is it intended to be a tax on the business of interstate commerce nor is it intended to be a tax having any relation to interstate or foreign business or commerce in which any such person, firm, association or corporation may be engaged in addition to its business in this state.  The provisions of this Part and the taxes collectible hereunder shall not apply to or be levied against gross receipts derived from any business or operations conducted on navigable waters of the United States.
LA Rev Stat § 47:1004 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1004. Businesses partly taxable

RS 1004 - Businesses partly taxable  The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax. Amended by Acts 1964, No. 300, §2.
LA Rev Stat § 47:1005 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1005. Repealed by Acts 1966, No. 270, §1

RS 1005 - Repealed by Acts 1966, No. 270, §1
LA Rev Stat § 47:1006 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1006. Reports and payment of tax

RS 1006 - Reports and payment of tax A. Reports by public utilities. On or before the twentieth day of each month, every person engaged in the business of owning or operating, or owning and operating any public utility, except a motor freight line as hereinafter provided, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding month. On or before thirty days after the close of each calendar quarter, every person engaged in the business of owning, or operating, or owning and operating a motor freight line, whose gross revenues for the previous fiscal year as certified by the secretary of the Department of Revenue, did not exceed five million dollars, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding calendar quarter. B. Reports by persons making payments to public utility. The collector may require reports to cover any transaction during the same period, similar to those provided for in Subsection A of this Section, of any person who has paid any sum to any such public utility for any service. C. Payment of tax. Every such person who is required to submit a report, as provided in Subsection A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by the collector, of the amount of taxes herein levied and shown to be due by the report; that is, two per centum of the gross receipts of such business during the period covered by the report. Failure to timely file said report and accompany same with a remittance of the tax shown due shall cause said tax to become delinquent. Amended by Acts 1966, No. 270, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15. {{NOTE: SEE ACTS 1986, NO. 690, §2.}}
LA Rev Stat § 47:1007 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1007. Audit of reports and records by collector

RS 1007 - Audit of reports and records by collector  The collector may audit and revise any reports filed under this Part and assess additional taxes when found to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title. The collector is also specifically authorized to examine at all reasonable hours, the books, records, and other documents of all persons from whom any tax under this Part is due and owing or as to which the tax is levied in order to determine and provide for a correct check and ascertainment of the amount due the state.
LA Rev Stat § 47:1008 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1008. Certain acts declared misdemeanors; penalties; venue

RS 1008 - Certain acts declared misdemeanors; penalties; venue  It is unlawful for any person who is required to file a report or pay any tax by this Part or any regulation issued under its authority, or any officer or agent of any such person:  (1) To fail, neglect, or refuse to keep such books of accounts and records as necessary to clearly show the gross receipts on which a tax is levied; or  (2) To fail, neglect, or refuse to file any such report with the collector at the time and in the form required; or  (3) To make any false statement in any said report; or  (4) To make any false representation to the collector as to any public utility as to which a tax is levied by this Part.  Any person violating any provision of this Section shall be fined not to exceed five hundred dollars or imprisoned for not more than six months, or both.  Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty, not to exceed five hundred dollars ($500.00) for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.  The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the taxpayer, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
LA Rev Stat § 47:1009 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1009. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 1009 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:1010 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1010. Disposition of collections

RS 1010 - Disposition of collections Immediately upon receipt, the secretary shall remit to the state treasurer all taxes, together with all interest and penalties applicable thereto, collected and the state treasurer shall place the same to the credit of the state general fund. Amended by Acts 1972, Ex.Sess., No. 11, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997. {{NOTE: SEE ACTS 1986, NO. 690, §2.}}