reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.129. Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment

RS 47:818.129 - Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment
A. Upon the discovery of any compressed natural gas, liquefied natural gas, or liquefied petroleum gas illegally imported into or illegally transported, delivered, stored, or sold within this state, the secretary shall order the tank or other storage receptacle in which the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located to be seized and locked or sealed until the tax, interest, and penalties levied or imposed in accordance with the provisions of this Subpart are assessed and paid.
B. If the tax is not paid within thirty days of the assessment, the secretary may, in addition to other remedies authorized in this Subpart, sell the compressed natural gas, liquefied natural gas, or liquefied petroleum gas and use the proceeds of the sale to satisfy the assessment due. Any funds collected from the sale that exceed the assessment and costs of the sale shall be returned to the owner of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas.
C. All compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and any property, corporeal or incorporeal, found on the person or in any vehicle that the person is using, including the vehicle itself, to aid in the transportation or sale of illegally transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall be subject to seizure, forfeiture, and sale by the secretary in the manner provided for in this Subpart.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.132. Collaboration with commissioner of agriculture

RS 47:818.132 - Collaboration with commissioner of agriculture
Notwithstanding any provision of law to the contrary, the commissioner of agriculture shall have the duty and authority to assist the secretary of the Department of Revenue in collecting the taxes and any interest or penalties due pursuant to the provisions of this Subpart, and the provisions of Subpart E of Part II of Chapter 30 of Title 3 of the Louisiana Revised Statutes of 1950 that are not inconsistent with this duty shall apply for such purposes. Subject to the oversight of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs, the commissioner, in consultation with the secretary, shall promulgate rules pursuant to the Administrative Procedure Act to provide procedures and processes for the orderly regulation and enforcement of the laws governing taxation of compressed natural gas, liquefied natural gas, and liquefied petroleum gas.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.1. Imposition of tax

RS 47:820.1 - Imposition of tax
A. There is hereby levied a tax of four cents per gallon on all gasoline, diesel fuels, and special fuels as presently taxed by the provisions of Part V-A of this Chapter. The tax imposed herein shall be in addition to any other tax imposed on gasoline, diesel fuels, and special fuels.
B. The tax imposed herein shall be levied, collected, and administered in the same manner as provided in this Chapter for the taxes levied on gasoline and motor fuels and on special fuels. The secretary may promulgate rules and regulations as necessary for the administration of this Part.
Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 2005, No. 252, §2, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.3. Employment of Louisiana residents

RS 47:820.3 - Employment of Louisiana residents
A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as a person who has resided in this state for at least one hundred eighty consecutive days at the time of initial employment, as evidenced by a valid Louisiana motor vehicle operator's license or bill for utility services.
B. The provisions of Subsection A of this Section shall not be applicable to any Transportation Infrastructure Model for Economic Development project if federal funds are used for a minimum of fifty percent of the cost of funding the project and if the federal government specifically requires that the state of Louisiana waive the eighty percent residency requirement for that project.
Acts 1991, No. 557, §1, eff. July 16, 1991.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.5.2. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.

RS 47:820.5.2 - Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.5.5. Interoperability

RS 47:820.5.5 - Interoperability
A. All public toll facilities in this state shall operate on an interoperable basis for toll collection and toll violation enforcement.
B. The secretary of the Department of Transportation and Development, notwithstanding any other provisions of law to the contrary, is hereby authorized and empowered to develop and promulgate the policies and procedures for the implementation of toll and toll violation interoperability.
Acts 2008, No. 171, §1, eff. June 12, 2008.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles

RS 47:820.5.6 - Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana.
B. For the purposes of this Section, "emergency vehicles" shall be defined as all emergency vehicles performing a public service that permits them, under existing laws and regulations, to display emergency vehicle lights in order to carry out ambulance functions in accordance with the laws relative thereto, when such lights are in actual use. This shall also apply to emergency vehicles privately owned but entitled to such public emergency usage. Any emergency vehicle positioned on the south side of the Tomey J. Doucet Bridge in case of an emergency shall also have free and unhampered passage crossing the bridge.
C. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.
Acts 2010, No. 30, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle

RS 47:820.5.7 - Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana:
(a) Ambulances of the Grand Isle Emergency Vehicle Services.
(b) Official vehicles of the Grand Isle Independent Levee District.
(c) Official vehicles and a medical transportation van of the town of Grand Isle.
(d) Official, logo-bearing vehicles of the Grand Isle Port Commission.
(2) The exemption shall be granted only when the vehicles are being used in the performance of official duties.
(3) Any permanent resident of Grand Isle shall be exempted from the payment of tolls when crossing the Tomey J. Doucet Bridge when the resident purchases an exempt toll tag, presents a certificate of motor vehicle registration, and any one of the following documents for proof of residency:
(a) An official Louisiana driver's license.
(b) Proof of homestead exemption.
(c) A voter registration card.
B. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.
Acts 2010, No. 826, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.5.8. Toll collection on the Crescent City Connection Bridge; proposition

RS 47:820.5.8 - Toll collection on the Crescent City Connection Bridge; proposition
A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on January 1, 2013, and ending on December 31, 2033, on the Crescent City Connection Bridge, at the rate provided by law.
B. As used in this Section, the following terms shall mean:
(1) "Crescent City Connection Bridge" collectively shall mean Bridges No. 1 and No. 2, comprising the Crescent City Connection.
(2) "Election area" shall mean the parishes of Jefferson, Orleans, and Plaquemines.
C. The ballot for the election shall state as follows:
"PROPOSITION ON CRESCENT CITY CONNECTION BRIDGE TOLL
Shall the toll be renewed and collected on the Crescent City Connection Bridge at the rate provided by law beginning on January 1, 2013, and ending on December 31, 2033, with the toll revenue dedicated solely for the following purposes along U.S. 90Z from Interstate 10 to U.S. 90: operations, maintenance, landscaping, grass cutting, trash pickup, functional and ornamental lighting, police functions, inspections, motorist assistance patrols, and capital projects on the bridges, approaches, and roadways and with further authorization for such tolls to be funded into revenue bonds for any one or more capital projects?"
D.(1) If a majority of the qualified electors of the election area voting on the proposition approve the proposition, the tolls shall be renewed and collected on the Crescent City Connection Bridge, at the rate provided by law, such collection beginning on January 1, 2013, and ending on December 31, 2033.
(2) If a majority of the qualified electors of the election area voting on the proposition vote against such proposition, then no such toll shall be renewed and collected on the Crescent City Connection Bridge.
E. The secretary of state shall prepare the ballot for the election.
F. Except as otherwise provided, the election required pursuant to this Section shall be conducted in accordance with the Louisiana Election Code.
G. Notwithstanding Chapter 8-A of the Louisiana Election Code, the costs of the election required pursuant to this Section shall be borne by the state.
Acts 2012, No. 865, §1, eff. June 15, 2012.
NOTE: The election provided for in Section 1 of Act 865 was held on November 6, 2012, resulting in the renewal of the tolls. The election was challenged in December, 2012 in the suit entitled
Michael J. Teachworth v. Bobby Jindal, et al.
In March, 2013, the November election result was nullified and the court ordered an election on the toll referendum for voters in Orleans, Jefferson and Plaquemines parishes on May 4, 2013, at which time the tolls were rejected.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:820.6. Roadside vegetation master plan

RS 47:820.6 - Roadside vegetation master plan
A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure Act.
B. The master plan shall contain two parts:
(1) Phase I shall be those requirements for preparing the roadside for the type and level of maintenance which insures the safety of the public, which is compatible with the adjacent property, and which provides for wildflower preservation and planting.
(2) Phase II shall include a complete annual schedule for roadside vegetation maintenance with a proper balance of mowing, litter control, herbicide operations, and planting and cultivation of native Louisiana wildflowers.
C.(1) Prior to the requests for bids for the project, the department shall publish a notice in the official state journal that the master plan has been completed.
(2) The master plan shall be made available to all interested parties who may submit comments in writing to the department.
(3) The department shall submit a copy of the master plan and the comments from interested parties to the Joint Legislative Committee on Transportation, Highways and Public Works for its review.
D.(1) The department shall follow phase II of the master plan in the maintenance of the roadside.
(2) The master plan shall be updated periodically as conditions change.
Acts 1989, No. 682, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:822. Imposition of tax

RS 47:822 - Imposition of tax
There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive or abandoned site or who removes hazardous waste from a site as a result of a remediation or closure plan approved by the secretary of the Department of Environmental Quality shall not be subjected to imposition of this tax when the hazardous waste is disposed of or treated to render it less hazardous.
Acts 1990, No. 391, §1, eff. Aug. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:823. Rate of tax

RS 47:823 - Rate of tax
A. The tax levied in this Chapter shall be levied at the rate of thirty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at the site upon which the generator's act or process produced the hazardous waste, and at the rate of forty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at a site other than the site upon which the generator's act or process produced the hazardous waste.
B. The tax levied in this Chapter shall be levied at the rate of one hundred dollars per dry weight ton of extremely hazardous waste disposed of in Louisiana.
C. For hazardous wastes and extremely hazardous wastes which are generated outside of Louisiana and disposed of in Louisiana, the tax levied in this Chapter shall be levied at the rate of and in accordance with the method of imposition of the tax or fee imposed on the disposal of such waste in the state where the waste was generated, as determined by the secretary of the Department of Revenue. In no case, however, shall the tax levied in this Chapter on hazardous waste or extremely hazardous waste generated outside Louisiana be less than the rate charged at the time of its disposal for hazardous and extremely hazardous waste generated and disposed of in Louisiana. Any person disposing or treating such waste in Louisiana shall file with the return required in R.S. 47:827 his signed statement showing the applicable tax or fee for any waste received from another state had it been treated or disposed in a like manner in that state.
D. The secretary may adopt such regulations as are necessary to implement the provisions of this Chapter. Such rules shall specify and require methods for determining the actual dry-weight of hazardous or extremely hazardous waste providing for exceptions only in cases when generated waste does not exceed minimal amounts.
E. For the purpose of compensating for the administrative costs in accounting for and remitting the tax levied by this Chapter, each person who collects and remits the tax pursuant to R.S. 47:826 shall be allowed one-half percent of the amount of the tax due and accounted for and remitted to the secretary in the form of a deduction in submitting his report and paying the amount due by him, provided the amount due was not delinquent at the time of payment.
Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1992, No. 526, §1, eff. June 29, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:824. Amount due

RS 47:824 - Amount due
The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:825. Direct payment by generator

RS 47:825 - Direct payment by generator
The tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own disposal site.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:826. Collection by disposer; liability of disposer

RS 47:826 - Collection by disposer; liability of disposer
A. In cases not governed by R.S. 47:825, the tax shall be collected by the disposer from the generator of the hazardous waste at the time the disposer receives the hazardous waste. The disposer shall remit the tax to the secretary of the Department of Revenue. The disposer shall add the amount of the tax imposed by this Chapter to any fee, charge, or other price charged by the disposer to the generator, which tax shall be a debt from the generator to the disposer, until paid, and shall be recoverable at law in the same manner as other debts. Any disposer who neglects, fails, or refuses to collect or remit the tax herein provided shall be liable and pay the tax himself. However, the secretary of the Department of Revenue and Taxation shall have the authority to collect the tax from the generator if the disposer fails to collect the tax.
B. The disposer of the hazardous waste shall state and collect the tax separately from any other fee, charge, or other price charged to the generator and shall provide the generator with an invoice, manifest, or other document showing the amount of tax collected by the disposer from the generator. The disposer shall not advertise or hold out to the generator that he will relieve the generator from the payment of all or any part of the tax and the generator shall not be deemed to have paid the tax unless he receives a document from the disposer separately stating the amount of the tax that has been paid.
C. Repealed by Acts 1988, No. 252, §1, eff. July 1, 1988.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1988, No. 252, §1, eff. July 1, 1988; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:827. Returns and payment

RS 47:827 - Returns and payment
A. The tax due for each quarter shall be remitted to the secretary of the Department of Revenue by the person responsible for remitting the tax on or before the twentieth day of the subsequent quarter. Payments shall be made to the secretary and filed with any forms or returns to be prescribed by the secretary, which forms or returns shall contain any information the secretary shall require. The forms shall be signed, under oath, by an officer of the corporation or by a person designated by the generator or disposer as the person responsible for such payment.
B. Corporations that violate the provisions of this Section shall be fined an amount not to exceed one hundred thousand dollars. Individuals who violate the provisions of this Section shall be fined an amount not to exceed ten thousand dollars, or imprisoned for not more than one year, or both.
C. When any taxpayer fails to pay any tax, penalty, and interest assessed, as provided in this Chapter, the secretary of the Department of Revenue may proceed to enforce the collection thereof by distraint and sale under the provisions of R.S. 47:1570 through 1573.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:828. Interest

RS 47:828 - Interest
When any person subject to the provisions of this Chapter fails to pay or remit the tax, or any portion thereof, on or before the day when it is required to be paid or remitted to the secretary of the Department of Revenue under the provisions of this Chapter, interest at the rate of one and one-half percent per month shall be added to the amount of tax due and such interest shall be computed from the due date until the tax is paid. The interest provided for herein shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and shall not be waived.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:829. Refunds

RS 47:829 - Refunds
The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:830. Suspension of prescription

RS 47:830 - Suspension of prescription
Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:831. Records; rules and regulations

RS 47:831 - Records; rules and regulations
A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.
B. The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.
C. The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:832. Disposition of collections

RS 47:832 - Disposition of collections
All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.
Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:844. Dealer permits

RS 47:844 - Dealer permits
Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or non-tax paid cigarettes, cigars or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale shall first apply for and obtain a permit for each place of business and each vending machine from the office of alcohol and tobacco control in accordance with R.S. 26:901 et seq.
Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §3; Acts 1974, No. 414, 1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1985, No. 487, §1; S.C.R. No. 135, 1985 R.S.; Acts 1986, No. 694, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §3, eff. June 15, 2006.
{{NOTE: SEE ACTS 1985, NO. 487, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:846. Secretary's authority to revoke license or permits

RS 47:846 - Secretary's authority to revoke license or permits
The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fine a permittee as provided in R.S. 47:859 and 864 for violation of this law or for willful or persistent violation of regulations made under this law, such fine to be assessed and collected by the secretary as other taxes levied by this Chapter. No new license or permit shall be issued to anyone whose license or permit has been revoked.
Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1986, No. 694, §1, eff. July 8, 1986.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:848. Tobacco dealers required to furnish bond; waiver

RS 47:848 - Tobacco dealers required to furnish bond; waiver
A. Each and every registered tobacco dealer in cigars, cigarettes, and smoking tobacco shall furnish to the secretary, who is charged with the duty of collecting the tax levied by this Chapter, a bond in the minimum amount of two thousand five hundred dollars, guaranteeing the payment of all taxes and penalties levied by this Chapter. The bond shall be executed by a surety company duly qualified to do business in this state. The tenor, solvency, and maximum amount of the bond shall be satisfactory to the secretary, the minimum amount thereof to depend upon the volume of business of the dealer and must be in an amount sufficient in the discretion of the secretary to guarantee the state against any and all losses for taxes and penalties levied by the provisions of this Chapter.
B. However, the secretary is authorized to waive the furnishing of this surety bond by any dealer who has and agrees to maintain fixed assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the dealer for waiver of the bond. If any dealer whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such dealer furnish a bond in the amount required in this Section, and such dealer shall not be eligible for a waiver of a bond for a period of three years thereafter. In addition, the dealer must furnish audited financial statements with his waiver request and at such other times as the secretary may require.
Amended by Acts 1950, No. 18, §1; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1985, No. 105, §1, eff. Jan. 1, 1986; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:849. Interstate business of tobacco dealers

RS 47:849 - Interstate business of tobacco dealers
A. A registered tobacco dealer holding a valid stamping agent designation as provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first affixes the stamp required by the other state to the package containing the cigarettes. If the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B. A dealer may not purchase or possess unstamped cigarettes in this state for sale into another state where the manufacturer and brand family of the cigarettes are not at the time of sale listed on this state's directory unless it holds an exporter license pursuant to R.S. 26:902(2)(b). The dealer holding an exporter license shall affix the stamp required by the other state to the package containing the cigarettes within seventy-two hours after receipt. However, if the law of the other state permits the sale of the cigarettes to consumers in a package not bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other state. The dealer shall ensure that any cigarettes and roll-your-own tobacco in its stock that are not listed on the attorney general's state directory of products approved for sale in or into the state are kept separate and apart from stock that is approved for sale in or into the state.
C. Any registered tobacco dealer desiring to engage in interstate business shall furnish a bond for that purpose. This bond shall be in addition to the bond provided for in R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector.
D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell cigarettes from this state into another state if the sale would violate the law of the other state, or affix the stamp required by the other state or pay the excise, use, or similar tax imposed by the other state if doing so would violate the law of the other state.
Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:852. Dealers required to furnish duplicate invoices

RS 47:852 - Dealers required to furnish duplicate invoices
A. After due notice by the secretary every dealer in taxable articles as set out in this Chapter purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise, shall furnish a duplicate invoice of all such purchases, or receipts to the secretary. Failure to furnish this duplicate invoice as required shall constitute a misdemeanor and be punishable as set out in R.S. 47:859.
B. In lieu of the invoices required herein, a computer-generated record may be used by every dealer in taxable articles as set out in this Chapter, purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise. The computer-generated record shall contain the same information as is required of the invoices.
Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1999, No. 202, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:853. Examination of invoices and determination of tax by secretary

RS 47:853 - Examination of invoices and determination of tax by secretary
A. After and upon examination of invoices of the dealer, if the secretary finds that cigars, cigarettes, and smoking tobacco have been sold, used, consumed, handled, or distributed without stamps affixed as required in this Chapter, he shall have the power to require such person to pay into the state treasury through him, a sum equal to not less than twice the amount of the stamp tax due. If upon examination of invoices, the dealer is unable to furnish evidence to the secretary of sufficient stamp purchases to cover unstamped cigars, cigarettes, and smoking tobacco, purchased by him, the prima facie presumption shall arise that such cigarettes, cigars, and smoking tobacco were sold, used, consumed, handled, or distributed without the proper stamps affixed thereto.
B. In lieu of the invoices required herein, a computer-generated record may be used by the dealer. These computer-generated records shall contain the same information as would appear on the invoice for which it is being substituted, and the dealer shall be held to the same requirements for presentation of records for verification of purchases and taxes paid.
Acts 1999, No. 202, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:854. Declaration of intent and purpose of Chapter

RS 47:854 - Declaration of intent and purpose of Chapter
A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in R.S. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.
B. It is further the intent and purpose of this Chapter that, except as provided in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.
C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.
Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:855. Exemption from tax

RS 47:855 - Exemption from tax
A. Smoking and chewing tobacco purchased by or for state institutions for issue to the inmates of the same is hereby exempted from the taxes levied by this Chapter; however, nothing in this Subsection shall be construed to exempt the tax on manufactured cigarettes and cigars.
B.(1)(a) No tax levied by this Chapter shall apply to the furnishing of a product at no charge as a sample in a business-to-business exchange at, or in conjunction with, a conference, convention, exposition, trade show, professional or trade association event, business or professional meeting, corporate event, or exhibition of any kind held in this state.
(b)(i) For purposes of this Subsection, "business-to-business exchange" means the distribution by a business of free samples in a limited quantity with nominal value to another business as part of a genuine effort to sell or market the product being sampled to that business.
(ii) For purposes of this Subparagraph, "nominal value" means a value which is so small or slight that it is not considered real or substantial in comparison with what might reasonably be expected.
(2) The exemption provided for in this Subsection shall terminate on August 1, 2033, and shall have no effect on and after that date.
Amended by Acts 2023, No. 297, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:857. Refunds

RS 47:857 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:858. Certain acts declared felonies

RS 47:858 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:861. Intrastate transportation of unstamped articles prohibited

RS 47:861 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:862. Importation of unstamped articles, except by common carrier, without permit prohibited

RS 47:862 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:864. Affixing stamps; penalty; compromises

RS 47:864 - 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 for 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:866. Release of seized property in certain cases

RS 47:866 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:867. Collector authorized to waive forfeiture proceedings in certain cases

RS 47:867 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:868. Regulations of metered machines or devices

RS 47:868 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:871. Definitions

RS 47:871 - 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.