reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1608. Disposition of penalties and self-generated revenue

RS 47:1608 - Disposition of penalties and self-generated revenue
A. Beginning July 1, 2022, the disposition of all state taxes, interest, and penalties collected by or on behalf of the Department of Revenue pursuant to the provisions of this Title shall be governed by the following:
(1) State taxes and interest. Beginning July 1, 2022, an amount equal to one percent of all taxes and interest collected by or on behalf of the secretary of the Department of Revenue pursuant to the provisions of Chapter 1, 2, 2-A, 2-B, or 5 of this Subtitle, shall be designated as self-generated revenue of the Department of Revenue.
(2) Penalties. Beginning July 1, 2022, the full amount of penalties collected by the secretary of the Department of Revenue pursuant to this Part, shall be transferred to the state treasury for deposit into the state general fund, provided that only the compensatory expenses and fees collected pursuant to R.S. 47:1602.1, 1604.2, 1605, and 1606 shall be designated as self-generated revenue of the Department of Revenue.
B. Subject to appropriation by the legislature, monies designated as self-generated revenues pursuant to the provisions of this Section, together with any other revenues otherwise self-generated by the secretary, shall be used by the Department of Revenue for the administration and collection of taxes, the operation of the department, and fulfilling of the department's obligations related to the costs of tax adjudication, and may be retained by the secretary and carried forward for such purposes.
Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals

RS 47:1621.1 - Satisfaction of rulings or judgments of the Board of Tax Appeals
A. A final ruling or judgment of the Board of Tax Appeals concerning the overpayment of severance taxes, issued pursuant to Part V of Chapter 17 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 may be applied, with the consent of the parties involved, as a credit against any state tax liability of the taxpayer for whom the judgment or ruling was rendered. Such credit may be applied to the income tax, corporate franchise tax, or any other state tax liability of the taxpayer.
B. The credit may be applied to any tax liability for the taxable year or taxable period in which the ruling or judgment becomes final. Any amount of the credit unused in any taxable year may be carried forward for the succeeding three taxable years.
C. For purposes of this Section, "parties involved" shall mean only the taxpayer and the Department of Revenue.
Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1622. Crediting or offset of overpayments against other obligations

RS 47:1622 - Crediting or offset of overpayments against other obligations
A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken.
B. No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied.
Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1172, §8, eff. June 30, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1624.1. Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.

RS 47:1624.1 - Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.
NOTE: See Acts 2016, 2nd Ex. Sess., No. 10, §3, regarding applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1625. Appeals from the collector's disallowance of refund claim

RS 47:1625 - Appeals from the collector's disallowance of refund claim
A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or if the collector denies the claim in whole or in part, the taxpayer claiming such refund or credit may appeal to the Board of Tax Appeals for a hearing on the claim filed. No appeal may be filed before the expiration of one year from the date of filing such claim unless the collector renders a decision thereon within that time, nor after the expiration of sixty days from the date of mailing by registered mail by the collector to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal relates.
(2) A taxpayer's proper appeal to the Board of Tax Appeals within sixty days from the date on any notice of disallowance issued shall also establish that the appeal was filed within sixty days from the date of certified or registered mailing of the notice.
B. A notice of disallowance, if issued, shall inform the taxpayer that he has sixty days from the date of the certified or registered mailing of that notice to appeal to the Board of Tax Appeals, and that any consideration, reconsideration, or action by the collector with respect to such claim following the mailing of a notice by registered mail of disallowance shall not operate to extend the period within which an appeal may be taken.
C. In answering any such appeal, the collector is authorized to assert a demand for any tax and additions thereto that he may deem is due for the period involved in the claim for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the correct amount of tax for the period in controversy and to render judgment ordering the refunding or crediting or any overpayment or the payment of any additional tax, interest and penalty found to be due.
Amended by Acts 1958, No. 433, §1; Acts 2015, No. 210, §1, eff. June 23, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1626. Board's finding of overpayment upon appeal from assessment

RS 47:1626 - Board's finding of overpayment upon appeal from assessment
Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the board shall have jurisdiction to determine the amount of such overpayment, and order that such amount be refunded or credited to the taxpayer; provided, that the Board shall order no such refund or credit unless, as part of its decision, it determines that the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:1623 or that a claim for the refund or credit had been filed with the collector within that period.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1627. Limitation on right of refund when petition is filed with Board of Tax Appeals

RS 47:1627 - Limitation on right of refund when petition is filed with Board of Tax Appeals
Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:
(1) As to overpayment determined by a decision of the board, which has become final; and
(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1641. Criminal penalty for failing to account for state tax moneys

RS 47:1641 - Criminal penalty for failing to account for state tax moneys
Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
Amended by Acts 1972, No. 366, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1641.1. Automated sales suppression devices; definitions; penalties

RS 47:1641.1 - Automated sales suppression devices; definitions; penalties
A. It shall be unlawful for any person to knowingly create, design, manufacture, sell, purchase, lease, install, update, repair, service, transfer, use, or possess or otherwise make available any automated sales suppression device, zapper, or phantom-ware.
B. For purposes of this Section:
(1) "Automated sales suppression device" or "zapper" means a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports, and that is any of the following:
(a) Carried on a memory stick or other flash memory data storage device, or on a removable optical disc.
(b) Accessed through an Internet link.
(c) Accessed or stored via any other means.
(2) "Electronic cash register" means a device that keeps an electronic record, register, or supporting documentation, through the use of a computer system, of data for the purpose of computing, compiling, or processing retail sales transaction data, and refers to a cash register or any other point-of-sale system.
(3) "Phantom-ware" means a hidden programming option embedded in the operating system of, or hardwired into, an electronic cash register that can be used to create a virtual second or alternate electronic cash register or to eliminate or manipulate transaction records, which may or may not be preserved in digital format, to represent either the actual or the manipulated record of transactions.
(4) "Transaction data" includes:
(a) A description of items purchased by a customer.
(b) The price for each item purchased.
(c) A taxability determination for each item.
(d) A segregated tax amount for each item taxed.
(e) The amount of cash or credit tendered.
(f) The net amount returned to the customer in change.
(g) The date and time of the purchase.
(h) The name, address, and identification number of the vendor.
(i) The receipt or invoice number of the transaction.
(5) "Transaction report" means:
(a) A report that contains but is not limited to documentation of the sales, taxes, or fees collected, media totals, and discount voids of an electronic cash register and that is printed on a cash register tape or other hard copy at the end of a day or shift.
(b) A report that documents every action performed on or by an electronic cash register and that is stored electronically.
C. Whoever violates the provisions of this Section shall be fined not more than five thousand dollars, or imprisoned with or without hard labor for not more than five years, or both.
Acts 2012, No. 839, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1642. Criminal penalty for evasion of tax

RS 47:1642 - Criminal penalty for evasion of tax
Any person who willfully fails to file any return or report required to be filed by the provisions of this Subtitle, or who willfully files or causes to be filed with the secretary any false or fraudulent return, report, or statement, or who willfully fails to pay such tax, penalty, or interest, or who willfully aids or abets another in the filing with the secretary of any false or fraudulent return, report, or statement, with the intent to defraud the state or evade the payment of any tax, fee, penalty, or interest, or any part thereof, which shall be due pursuant to the provisions of this Subtitle, shall be punished as follows:
(1) Fined not more than two thousand dollars or imprisoned, with or without hard labor, for not more than two years, or both, when the total actual tax exceeds one thousand dollars.
(2) Fined not more than one thousand dollars or imprisoned for not more than one year, or both, for all other violations under this Section.
Acts 2003, No. 170, §1, eff. June 2, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1672. Payment of taxes by receivers, referees, trustees or liquidators

RS 47:1672 - Payment of taxes by receivers, referees, trustees or liquidators
A. All receivers, referees, trustees or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all state and local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act, to the State of Louisiana or its subdivisions or municipalities.
B. Such receivers, referees, trustees or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.
C. If the assets of any partnership, association or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of revenue of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.
Amended by Acts 1972, No. 378, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1673. Application of provisions of this Chapter

RS 47:1673 - Application of provisions of this Chapter
The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any Title of the Louisiana Revised Statutes of 1950, that have been delegated to the Department of Revenue, and the remedies and procedures prescribed herein shall be in addition to and supplementary to any special remedies and procedures prescribed in any other Title of the Louisiana Revised Statutes of 1950.
Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2010, No. 175, §5.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1674. Exemption from claim for taxes on retirement benefits by another state

RS 47:1674 - Exemption from claim for taxes on retirement benefits by another state
A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan.
B. A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state owned by a resident of this state.
C. For the purposes of this Section, "pension or other retirement plan" includes:
(1) An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual.
(2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.
(3) An individual retirement account.
Acts 1993, No. 562, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1681. Necessity for compliance with requirements

RS 47:1681 - Necessity for compliance with requirements
The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with.
Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1682. Claims to be supported by special invoices

RS 47:1682 - Claims to be supported by special invoices
Refunds of such taxes shall be made only when the claim therefor is supported by special invoices issued by dealers who have obtained special permits pursuant to R.S. 47:1683, and only when the claim therefor is supported by a certificate setting forth that the claimant has used the gasoline for a refundable purpose, together with a sellers invoice. The invoices must have been paid by the claimants and marked paid by dealers and shall be on invoice forms prescribed by the collector of revenue. Claims for refunds must be filed with the collector within six months after the date of the purchase. Amounts refunded shall bear interest at the rate of six percent per annum commencing ninety days after the claim for refund in full compliance with this Part is received by the collector of revenue.
Acts 1950, No. 371, §2. Amended by Acts 1954, No. 500, §1; Acts 1975, No. 384, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1683. Special permit as refund gasoline distributor

RS 47:1683 - Special permit as refund gasoline distributor
Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.
Acts 1950, No. 371, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1684. Issuance of special invoices; coloring of gasoline

RS 47:1684 - Issuance of special invoices; coloring of gasoline
Every dealer selling gasoline to be used for refundable purposes shall issue the special invoices required by R.S. 47:1682 and shall at the time gasoline is sold and prior to delivering the invoice to the purchaser dissolve in the gasoline, except aviation gasoline sold for operating or propelling aircraft, a quantity of dye sufficient to color the gasoline to meet such requirements as may be prescribed by the collector of revenue.
Acts 1950, No. 371, §4. Amended by Acts 1975, No. 384, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1685. Dye

RS 47:1685 - Dye
The collector of revenue is authorized to purchase dye and furnish it to dealers for use in coloring gasoline as required by this Part. The collector may choose the type and color of the dye and change them from time to time, provided that only one color shall be prescribed for use at any one time.
Acts 1950, No. 371, §5.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1686. Regulation of color of gasoline generally

RS 47:1686 - Regulation of color of gasoline generally
In order to assure that the color of gasoline to be used for refundable purposes, other than for operating or propelling aircraft, shall be distinctive, the collector of revenue is authorized to limit by rules and regulations the colors which may be used in gasoline generally.
Acts 1950, No. 371, §6. Amended by Acts 1975, No. 384, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1687. Violations; penalties

RS 47:1687 - Violations; penalties
A. Any person who issues a special invoice pursuant to R.S. 47:1682 and 47:1684 and who fails to dissolve the proper quantity of dye in the gasoline prior to delivering the invoice to the purchaser shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
B. Any person who has purchased gasoline under a special refund invoice or any person who has in his possession any gasoline colored as provided in R.S. 47:1684 and who uses such gasoline other than for a refundable purpose, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, in the discretion of the court.
C. Any person who prepares, issues or signs invoices for gasoline to be used for refundable purposes, other than upon the official invoice forms prescribed and furnished by the collector of revenue, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
D. Any person other than a dealer holding a permit under R.S. 47:1683 or the authorized agent of such dealer, who prepares, issues, or signs an invoice on the special invoice forms prescribed by the collector, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
E. Any person who prepares, issues or signs an invoice on the special invoice form prescribed by the collector without in fact selling and delivering to the person shown as vendor on the invoice the quantity of gasoline shown on the invoice shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
F. Any person who alters the color or reduces the intensity of color of any gasoline colored pursuant to R.S. 47:1684 or who mixes such colored gasoline with any other gasoline not so colored, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
Acts 1950, No. 371, §7. Amended by Acts 1975, No. 384, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1688. Suspension of dealer's permit

RS 47:1688 - Suspension of dealer's permit
Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; provided that any dealer aggrieved by such action on the part of the secretary may appeal suspensively to the Board of Tax Appeals.
Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1689. Forfeiture of refunds

RS 47:1689 - Forfeiture of refunds
Any person who uses gasoline colored in accordance with R.S. 47:1684 in any vehicle or engine other than any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops, or any stationary motor used for agricultural purposes, or has in his possession refund gasoline which has not been colored, shall be subject to the following civil penalty: Any claims for refund of gasoline taxes by such person pending with the secretary of the Department of Revenue at the time such violation is discovered shall not be paid; and any claims for refund of such taxes with respect to gasoline consumed during a period of twelve months following discovery of the violation shall not be paid. Whenever the secretary determines that this penalty is applicable, any person aggrieved by such finding shall have a right to appeal to the Board of Tax Appeals.
Acts 1950, No. 371, §9. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1690. Definitions

RS 47:1690 - Definitions
When used in this Part the following terms shall have the meaning here ascribed to them:
(1) "Farm tractor" and "farm machinery" shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state.
(2) "Commercial fishing boat" shall mean any water craft used in the occupation of fishing for profit.
(3) "Gasoline" shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950.
(4) "Refundable purposes" shall mean the operating or propelling of any aircraft, any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes.
Acts 1950, No. 371, §10. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1691. Refunds, source

RS 47:1691 - Refunds, source
The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.
Added by Acts 1975, No. 384, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1692. Definitions

RS 47:1692 - Definitions
As used in this Chapter, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
(1) "Consumable hemp product" shall have the same definition as set forth in R.S. 3:1481.
(2) "Consumer" means either a business entity or a person who purchases consumable hemp products.
(3) "Retail sale" means the sale or transfer of consumable hemp products to a consumer for any purpose other than for resale and shall include all transactions as the secretary, upon investigation, finds to be in lieu of sales. Resale shall include but not be limited to the sale of consumable hemp products for further processing into a product produced in accordance with R.S. 40:1046.
(4) "Retailer" means a person or entity that sells or offers for sale consumable hemp products to a consumer. Retailer shall also include any person or entity that imports or causes to be imported from any other state consumable hemp products for use or consumption.
(5) "Secretary" means the secretary of the Department of Revenue or his duly appointed representatives.
Acts 2019, No. 164, §3; Acts 2019, No. 247, §1, eff. Aug. 1, 2019; Acts 2021, No. 336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1693. Imposition of tax

RS 47:1693 - Imposition of tax
A. There is hereby levied an excise tax upon each retail sale of consumable hemp products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of three percent of the retail sales price of the consumable hemp product. The excise tax shall be levied in addition to state and local sales and use tax or any other tax, and shall be reported monthly by the retailer on forms prescribed by the secretary and paid by the retailer on or before the twentieth day of the month following the month to which the tax is applicable.
B. The provisions of this Section shall not apply to any CBD product that has been approved for marketing as a prescription medication by the United States Food and Drug Administration or that is recommended for therapeutic use pursuant to R.S. 40:1046.
Acts 2019, No. 247, §1, eff. Aug, 1, 2019; Acts 2021, No. 336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1694. Enforcement

RS 47:1694 - Enforcement
The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secretary shall administer legislative mandates contained in this Subtitle. To that end the secretary is vested with all of the power and authority conferred by this Subtitle, except as conferred upon other officials.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1695. Rules and regulations

RS 47:1695 - Rules and regulations
The department may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Chapter.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1696. Disposition of collections

RS 47:1696 - Disposition of collections
After satisfaction of the requirements of the Bond Security and Redemption Fund as required under Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall deposit in and credit to the Early Childhood Education Fund the revenues collected as provided in this Chapter.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1703.1. Permanent registration of homestead exemption; designated parishes

RS 47:1703.1 - Permanent registration of homestead exemption; designated parishes
A. The tax assessor for the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Morehouse, Natchitoches, Orleans, Ouachita, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West Feliciana, and Winn shall provide a form to property owners within the parish for permanent registration for the benefits of the homestead exemption provided for in R.S. 47:1703.
B. Such form shall contain a sworn statement that the homeowner currently owns and occupies the homestead and that he is not claiming any other property as his homestead for purposes of this exemption; and that if he is claiming such an exemption on other property, that he will notify the assessor of the parish where such other property is located within sixty days of his intent to cancel his claim for that homestead exemption. A homestead exemption so claimed shall remain valid without necessity of renewal of the claim as long as the claimant and property qualify for the exemption. Any person who fails to notify the assessor in writing that the property upon which he has claimed a homestead exemption under this Section no longer qualifies for that exemption, within sixty days after the disqualification occurs, shall be guilty of a misdemeanor and upon conviction the offender shall be punishable by a fine of not less than one hundred dollars, nor more than five hundred dollars, or by imprisonment for not less than one month nor more than six months, or both.
Acts 1978, No. 709, §1, eff. Jan. 1, 1979; Acts 1979, No. 432, §1, eff. Jan. 1, 1980; Acts 1980, No. 85, §1, eff. Jan. 1, 1981; Acts 1980, No. 633, §1; Acts 1980, No. 783, §1, eff. Jan. 1, 1981; Acts 1981, No. 186, §1, eff. Jan. 1, 1982; Acts 1981, No. 193, §1, eff. Jan. 1, 1982; Acts 1983, No. 193, §1, eff. Jan. 1, 1984; Acts 1986, No. 58, §1; Acts 1986, No. 746, §1; Acts 1990, No. 150, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 159, §1; Acts 2003, No. 88, §1; Acts 2011, No. 58, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1704. Homestead exemption audit program; city of New Orleans; fees

RS 47:1704 - Homestead exemption audit program; city of New Orleans; fees
A. The city of New Orleans may establish a homestead exemption audit program for the property in the city of New Orleans and the parish of Orleans. The purpose of the audit program is to determine if property in the city of New Orleans and the parish of Orleans is the subject of more than one homestead exemption or if property owners in the city of New Orleans and the parish of Orleans are claiming a homestead exemption on more than one property. Provisions governing the execution, administration, and enforcement of the audit program and collections made pursuant to the program shall be established by the city of New Orleans through the promulgation of rules.
B. The city of New Orleans may impose a fee not to exceed ten percent of the total amount of taxes, penalties, and interest which may be due and owed by a taxpayer through this program. The total amount of taxes, penalties, interest, and fees shall be assessed against the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.
C. The city of New Orleans is authorized to employ any agents, assistants, auditors, clerks, inspectors, investigators, or other experts to assist in program execution and enforcement. The city of New Orleans is authorized to enter into contracts with these persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees collected by the city of New Orleans pursuant to Subsection B of this Section.
Acts 2019, No. 385, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1705.1. Public hearings for certain millage adjustments; certain parishes

RS 47:1705.1 - Public hearings for certain millage adjustments; certain parishes
A. The provisions of this Section shall apply to any parish with a population between two hundred forty-five thousand and two hundred sixty-five thousand according to the most recent federal decennial census.
B. For all nonelected taxing authorities which are subject to the provisions of R.S. 47:1705 with respect to increases in millage rates without voter approval, the public hearings for such purposes and public meetings at which a vote is to be taken on a proposed millage rate increase for the ensuing year above the rate levied for that millage in the immediately preceding year shall be scheduled as follows:
(1) The public hearings and public meetings shall be conducted at the location at which the parish governing authority regularly conducts its meetings.
(2) The parish governing authority shall establish a schedule of specific dates and times for the conduct of the public hearings and public meetings. At the discretion of the parish governing authority, public hearings and public meetings on the same date shall be scheduled sequentially in a manner which allows for the maximum opportunity for taxpayer attendance to the greatest degree practicable. Further, the schedule shall be configured to facilitate the opportunity for an interested property owner from a particular geographic area to be in attendance regarding consideration of various taxing authorities' proposed increases in millages that affect his property.
Acts 2013, No. 258, §1; Acts 2014, No. 840, §1, eff. June 15, 2014; Acts 2022, No. 269, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1706. Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools

RS 47:1706 - Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
A. Notwithstanding the definitions of "real estate" and "personal property" in Section 1702, any equipment attached to any owner occupied residential building or swimming pool as part of a solar energy system is hereby declared to be personal property and shall be exempt from ad valorem taxation, and assessors shall not consider the value of such equipment in assessing the value of such buildings or swimming pools.
B. For the purposes of this Section, solar energy system means any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool or to heat water for use within a structure or swimming pool. Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells, and passive roof ponds.
Added by Acts 1978, No. 591, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1707. Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition

RS 47:1707 - Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
For the purpose of applying the exemption from ad valorem taxation provided in Section 21 of Article VII of the Constitution of Louisiana, the term "agricultural machinery and other implements used exclusively for agricultural purposes" shall mean agricultural and horticultural implements immediately and directly employed in cultivation, production, and harvest of crops or in the raising and management of livestock in use upon agricultural lands. The term also shall include machinery for soil preparation and cultivation, agricultural drills and planters, fertilizer spreaders, crop-dusting airplanes, harvesting and threshing machinery, hay or grass mowers except lawn mowers, farm wagons and carts, milking machines, farm structures, except a building used for a principal residence, on-farm equipment for the handling or drying of agricultural or horticultural products, and parts of any of the foregoing, all equipment utilized in the logging of timber whether used by the owner or lessor of the agricultural land or on a contractual service basis by someone other than the owner or lessor but shall exclude, except as otherwise provided herein, bulldozers, earth moving, and land-clearing equipment utilized in such agricultural activities on a contractual service basis by someone other than the owner or lessor of the agricultural lands involved.
Added by Acts 1979, No. 651, §1. Amended by Acts 1980, No. 215, §1; Acts 1980, No. 813, §1; Acts 1981, No. 591, §1, eff. July 20, 1981; Acts 1982, No. 26, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2014, No. 428, §1, eff. June 4, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1707.1. Agricultural byproducts

RS 47:1707.1 - Agricultural byproducts
For the purpose of Section 21(C)(11) of Article VII of the Constitution of Louisiana, the phrase "agricultural products while owned by the producer" shall include standing timber and the right to cut and use standing timber, whether held by the owner of the land or any other person.
Acts 1997, No. 699, §1, eff. July 7, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1708. Exemption for property leased to nonprofit organizations for the purpose of housing the homeless

RS 47:1708 - Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
For the purpose of applying the exemption from ad valorem taxation provided in Article VII, Section (21)(B)(1)(b) of the Constitution of Louisiana, "term of the lease" shall mean the total length of the lease, including renewals at the option of lessees, that the lessor obligates property to a nonprofit corporation or association for use solely as housing for the homeless.
Acts 1992, No. 564, §1, eff. for taxable periods beginning on or after Jan. 1, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1709. Exemption for intangible and incorporeal property

RS 47:1709 - Exemption for intangible and incorporeal property
Notwithstanding any provision to the contrary in this Subtitle, all intangible and incorporeal property of any kind or nature whatsoever, except public service properties, bank stocks, and credit assessments on premiums written in Louisiana by insurance companies and loan and finance companies, shall not be placed on the assessment lists or rolls by any assessor in any parish or district and shall be exempt from all ad valorem taxation.
Acts 1992, No. 523, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1710. Homestead exemption; residential lessees; tax credits

RS 47:1710 - Homestead exemption; residential lessees; tax credits
A. The purpose of this Section is to partially implement the provisions of Article VII, Section 20(B) of the Constitution of Louisiana relative to the providing of tax relief to residential lessees in order to provide equitable tax relief similar to that granted to homeowners through homestead exemptions.
B. For purposes herein, a residential lessee is defined as a person who owns and occupies a residence, including mobile homes, but does not own the land upon which the residence is situated.
C. A residential lessee shall be entitled to a credit against any ad valorem tax imposed relative to the residence property, in an amount equal to the amount of tax applicable on property with an assessed valuation of seven thousand five hundred dollars or the actual amount of tax, whichever is less, provided the residential lessee is not otherwise entitled to the homestead exemption.
Acts 1991, No. 1034, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1711. Waiver of homestead exemption

RS 47:1711 - Waiver of homestead exemption
A. A taxpayer who is entitled to a homestead exemption on property may waive such exemption and pay the ad valorem tax due based on the entire amount of assessed valuation of the property. Once the taxpayer has waived his homestead exemption and paid the ad valorem tax on his property, he may apply for the sales tax credit provided for in R.S. 47:315.4.
B. A waiver of homestead exemption for the purposes of this Section shall be in writing and recorded annually in the mortgage records of the parish where the homestead is situated. The waiver shall be filed not later than July thirtieth of each year and shall be applicable for the calendar year in which filed. If the homestead is owned by more than one person, the signatures of all owners shall be required for the waiver.
C. Any additional funds received under these provisions shall be remitted to the sheriff or property tax collector of the parish in which the property is located, who shall then remit the amount, minus administrative costs, to the single sales tax collector for the parish.
Acts 1999, No. 1266, §1, eff. July 12, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1712. Application procedure; special assessment level

RS 47:1712 - Application procedure; special assessment level
Any person who qualifies for the special assessment level set forth in Article VII, Section 18(G) of the Constitution of Louisiana shall apply for the special assessment by completing an application form certifying his qualifications for the special assessment. Such application may be submitted in person or by first class mail. The application form shall be designed by the tax commission and shall be provided to every assessor in this state. The assessor shall not keep a copy of the applicant's federal or state income tax return or picture identification of the applicant for his records.
Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1713. Special assessment level for certain trusts

RS 47:1713 - Special assessment level for certain trusts
A. A trust shall be eligible for the special assessment level if all of the following apply:
(1) The settlor or settlors of the trust were the immediate prior owner or owners of the homestead.
(2) The naked ownership of the homestead was transferred to the trust.
(3) The settlor or settlors retained a usufruct on the homestead.
(4) The settlor or settlors continue to occupy the homestead.
(5) The settlor or settlors would have been eligible for the special assessment level had they retained the naked ownership of the homestead.
B.(1) If a trust would have been eligible for the special assessment level pursuant to this Section prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.
(2) If a trust has remitted a payment at the higher assessment level and is later determined to be eligible for the special assessment level pursuant to this Subsection, then upon a showing by the trust of eligibility, any payment in excess of the special assessment level shall abate subsequent years' ad valorem taxes on the property until the payment has been exhausted.
Acts 2018, No. 659, §1, eff. December 12, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts

RS 47:1714 - Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled veteran or a surviving spouse if all of the following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(K) of the Louisiana Constitution.
(2) The settlor or settlors of the trust were the immediate prior owners of the homestead.
(3) The naked ownership of the homestead was transferred to the trust.
(4) The settlor or settlors retained a usufruct on the homestead.
(5) The settlor or settlors continue to occupy the homestead.
(6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(K) of the Louisiana Constitution had they retained the naked ownership of the homestead.
Acts 2018, No. 659, §1, eff. December 12, 2018.