reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.9. Remittance; equivalent of refund

RS 47:299.9 - Remittance; equivalent of refund
The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.10. Liability of secretary

RS 47:299.10 - Liability of secretary
The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claiming agency in accordance with the provisions of this Part.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.11. Ranking and priority of claims

RS 47:299.11 - Ranking and priority of claims
If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid being completely satisfied before a second or subsequent offset claim is paid:
(1) Claims of the division of support enforcement of the office of children and family services of the Department of Children and Family Services.
(2)(a) Claims by the Department of Justice for repayment of student loans.
(b) Claims by the Department of Justice for repayment of tuition payments under the Teacher Continuing Education Program.
(3) Claims by the Louisiana Student Financial Assistance Commission for repayment of student loans.
(4) Claims reduced to judgment by any other office or facility within the Department of Children and Family Services in priority order designated by the secretary of that department, and then claims reduced to judgment by any office or facility of the Louisiana Department of Health in priority order designated by the secretary of that department.
(5) Claims by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 and 1749.
(6)(a) Claims by a court for payment of fines or other court ordered penalty due.
(b) Claims from courts having criminal jurisdiction for collection of bond forfeitures or unpaid fines and costs. Multiple claims against the same person shall be paid in the order received by the secretary.
(7) Claims by the Department of Public Safety and Corrections in priority order designated by the secretary of that department.
(8) Claims by any other agency of the state in order of receipt of claim.
(9) Claims made by a municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including a school board and a special district.
(10) Claims made by the Louisiana Board of Ethics.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2019, No. 183, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.12. Contest of offset

RS 47:299.12 - Contest of offset
An individual whose refund has been offset shall have forty-five days from the date of mailing of the notice sent by the secretary to make a written contest to the claiming agency.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.13. Waiver of right to contest offset

RS 47:299.13 - Waiver of right to contest offset
The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.14. Form of contest

RS 47:299.14 - Form of contest
An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.15. Disposition and appeal of contests

RS 47:299.15 - Disposition and appeal of contests
A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency is found to be incorrect, the amount claimed as owed shall be adjusted accordingly. If the amount of the offset exceeds the correct amount found to be owed by the individual then the agency shall refund the excess of the offset.
B. If the responsible official of the claiming agency determines that the individual does owe the agency any amount, he shall either return the whole amount offset or the appropriate part thereof to the individual with interest as provided for in Subsection C or he shall give the individual written notice of his decision to reject the contest of the offset and the fact that his decision may be appealed in accordance with the provisions of the Administrative Procedure Act within sixty days of the date of the mailing of the notice. Any decision by the responsible official under the Louisiana Employment Security Law to reject any contest of an offset may be appealed in accordance with the procedure and delays under R.S. 23:1629 et seq., and only to the extent that the grounds of appeal shall be confined to the amount and right of offset by such office.
C. Any remittance to an individual of an amount offset by a claiming agency under this Part shall bear interest at the rate specified in R.S. 47:1624 beginning ninety days from the date the offset is made.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.16. Delay for appeal

RS 47:299.16 - Delay for appeal
A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to the claiming agency.
B. If an appeal is not made within sixty days from the date of mailing of the official's decision, the amount of offset shall be removed from the escrow account, released to the claiming agency, and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.
C. The provisions of this Section shall not apply to an appeal from a decision under the Louisiana Employment Security Law, which instead shall be in accordance with the procedure and delays as provided in R.S. 23:1629 et seq.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.17. Notice of completion of offset

RS 47:299.17 - Notice of completion of offset
Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset shall include:
(1) The amount of the offset.
(2) The amount of the debt owed.
(3) The final accounting of the offset.
(4) Any remaining amount due the agency after the offset.
(5) Any refund due the individual from the funds offset after payment of the debt.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.18. Refund of excess of offset over debt

RS 47:299.18 - Refund of excess of offset over debt
After payment of the debt due the agency, any funds offset from an individual's refund which remain in the escrow account shall be refunded to the individual by the agency with interest as provided for in R.S. 47:299.15(C).
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.19. Rules and regulations of claiming agency

RS 47:299.19 - Rules and regulations of claiming agency
Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requirements of due process of the constitutions of the United States and the state of Louisiana and further shall not be contrary to any laws or statutes of the United States or the state of Louisiana.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.20. Fees from offset claims

RS 47:299.20 - Fees from offset claims
Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the agency.
Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole

RS 47:299.21 - Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole
In addition to any other legal remedies provided by law, the Department of Public Safety and Corrections, division of probation and parole, hereinafter "department", and the committee on parole, hereinafter "committee", shall seek the collection of past due probation or parole fees imposed by the department or committee against a person convicted of a criminal offense and committed to the department for a term of imprisonment from state tax refunds. The department and the committee shall be required to participate in the program established within the Department of Revenue to offset individual income tax refunds against debts owed to state agencies. The department and the committee shall comply with all of the requirements and rules of such program as provided for in R.S. 47:299.1 et seq.
Acts 2010, No. 381, §1, eff. June 21, 2010.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.31. Purpose

RS 47:299.31 - Purpose
The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support or spousal support pursuant to an order and against whom a judgment has been rendered making such arrearages executory. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided by law in favor of such person for the collection of the debt.
Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.32. Definitions

RS 47:299.32 - Definitions
For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning:
(1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation of support is owed pursuant to an order or judgment.
(2) "Debt" means a judgment which makes executory past due payments under a child support or spousal support award.
(3) "Offset claim" means a request made to the secretary of revenue for payment of a debt from any refund due an individual resulting from overpayment of state income taxes.
(4) "Refund" means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes.
(5) "Remittance" means the actual transfer or delivery of funds from the secretary to the claimant.
(6) "Rule or regulation" means any official procedure or requirement which claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary.
(7) "Secretary" means the secretary of the Department of Revenue and includes any of his duly authorized assistants.
Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.33. Offset request

RS 47:299.33 - Offset request
In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.
Acts 1992, No. 735, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.34. Authority of the secretary; provision for rules and regulations

RS 47:299.34 - Authority of the secretary; provision for rules and regulations
A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part.
B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on a claimant making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the claimant.
C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.
Acts 1992, No. 735, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.35. Procedure for making offset claims

RS 47:299.35 - Procedure for making offset claims
Any claimant communicating an offset claim to the secretary shall make said claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as provided for in this Part in addition to a certified copy of the judgment. The claimant shall pay to the secretary a fee of four dollars for each offset claim.
Acts 1992, No. 735, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.36. Disallowance of claims by secretary

RS 47:299.36 - Disallowance of claims by secretary
A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that:
(1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by a claimant.
(2) The claimant has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.
B. In the event that the secretary disallows the offset claims of any claimant, the secretary shall inform the claimant in writing of the disallowance and the reasons therefor.
C. The offset claim of any claimant that has been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exist.
Acts 1992, No. 735, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.37. Offset and remittance to the claimant

RS 47:299.37 - Offset and remittance to the claimant
A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any liability owed to the secretary under individual income tax law has been satisfied.
B. Any amount offset by the secretary shall be held by the Department of Revenue for a period of forty-five days from the date of mailing of the notice of offset to the individual.
C. If a written contest to the offset is made within the forty-five day period, the amount of offset shall be further held pending the final disposition of the matter by the claimant or by a court.
D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be credited against the individual's debt to the claimant.
Acts 1992, No. 735, §1; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.38. Notice of offset

RS 47:299.38 - Notice of offset
Upon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:
(1) The name of the individual.
(2) The amount of offset claimed.
(3) The amount of the individual's refund which has been offset.
(4) A statement that the offset of the individual's refund has been made pursuant to this Part.
(5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.
(6) The manner in which the offset claim arose.
(7) The name and address of the claimant.
(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.
(9) A statement that any contest of the offset must be made in writing to the claimant within forty-five days of the date of mailing of the notice of offset by the secretary.
(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.
Acts 1992, No. 735, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.39. Remittance; equivalent of refund

RS 47:299.39 - Remittance; equivalent of refund
The remittance by the secretary to the claimant and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
Acts 1992, No. 735, §1; Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:299.41. Ranking and priority of claims

RS 47:299.41 - Ranking and priority of claims
A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual's refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed.
B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the division of support enforcement of the office of children and family services of the Department of Children and Family Services pursuant to R.S. 47:299.11(1).
C. If claims for child support and spousal support are filed against an individual's refund, the claims for child support shall be given priority as provided in Subsection A of this Section, and then the spousal support claims shall be paid in the order in which they were filed.
Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.1. Tax imposed

RS 47:300.1 - Tax imposed
There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the following rates:
(1) One and eighty-five hundredths percent on the first ten thousand dollars of Louisiana taxable income.
(2) Three and one-half percent on the next forty thousand dollars of Louisiana taxable income.
(3) Four and twenty-five one hundredths percent on Louisiana taxable income in excess of fifty thousand dollars.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2021, No. 395, §1, Jan. 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.2. Application of Part

RS 47:300.2 - Application of Part
The income tax imposed by this Part shall apply to the Louisiana taxable income of estates or of any kind of property held in trust, including:
(1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests and income accumulated or held for future distribution under the terms of the will or trust.
(2) Income that is to be distributed currently by the fiduciary to the beneficiaries and income collected by a guardian of an infant that is to be held or distributed as the court may direct.
(3) Income received by the estates of deceased persons during the period of administration or settlement of the estate.
(4) Income that, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.3. Residents and nonresidents

RS 47:300.3 - Residents and nonresidents
The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to residents and nonresidents as follows:
(1) Resident estates or trusts are subject to the tax upon income from whatever source derived.
(2) Nonresident estates or trusts are subject to the tax upon the income earned within or derived from sources within this state. Income earned within or derived from sources within this state means income allocated and apportioned to Louisiana pursuant to R.S. 47:241 through 247.
(3) Estates or trusts located outside the United States that derive income from Louisiana sources but are not required to file United States fiduciary income tax returns shall be taxed and required to comply with this Part. Such estate or trust shall be taxed in the same manner as other nonresident estates or trusts, and the provisions of this Part shall apply as if the estate or trust had been required to file an income tax return with the Internal Revenue Service for the current and all prior years. In the alternative, such estate or trust may elect to be taxed at the rate of five percent on total gross income from Louisiana sources.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.4. Intent, purpose

RS 47:300.4 - Intent, purpose
This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:
(1) Simplifying preparation of Louisiana income tax returns by taxpayers.
(2) Improving enforcement through better use of federal information.
(3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.5. Fiduciary responsibility

RS 47:300.5 - Fiduciary responsibility
The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any beneficiary of the estate or trust.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.9. Tax credit

RS 47:300.9 - Tax credit
Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.10. Definitions

RS 47:300.10 - Definitions
When used in this Part:
(1) "Trust" or "estate" means a trust or estate, or fiduciary thereof.
(2) "Resident estate" means the estate of a decedent who at his death was domiciled in this state.
(3)(a) "Resident trust" means a trust or a portion of a trust created by last will and testament of a decedent who at his death was domiciled in this state.
(b) A trust other than a trust described in Subparagraph (3)(a) shall be considered a resident trust if the trust instrument provides that the trust shall be governed by the laws of the state of Louisiana. If the trust instrument provides that the trust is governed by the laws of any state other than the state of Louisiana, then the trust shall not be considered a resident trust. If the trust instrument is silent with regard to the designation of the governing law, then the trust shall be considered a resident trust only if the trust is administered in this state.
(4) "Nonresident estate" and "nonresident trust" means any estate or trust that is not considered a resident estate or a resident trust as defined in this Section.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:300.11. Inconsistent provisions

RS 47:300.11 - Inconsistent provisions
The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.1. Exemptions from lease or rental tax, helicopters

RS 47:302.1 - Exemptions from lease or rental tax, helicopters
A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or used through a transaction entitled lease, rental, lease-purchase, or any similar name which for purposes other than sales taxation might be considered a conditional sale contract or a transaction in lieu of sale, such acquisition or use shall be deemed to be a sale for state and local sales tax purposes.
B. The tax due on such transactions shall be payable in equal monthly installments over the term of the lease, rental, or lease-purchase contract.
Acts 1984, No. 353, §1, eff. July 2, 1984.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.3. Disposition of certain collections in the city of Bossier City

RS 47:302.3 - Disposition of certain collections in the city of Bossier City
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in the city of Bossier City under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Bossier City Riverfront and Civic Center Fund".
B. The monies in the Bossier City Riverfront and Civic Center Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for riverfront and downtown development and for the operation and maintenance of the civic center and a multipurpose arena in the city of Bossier City. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 2001, No. 115, §2, eff. July 1, 2001.
{{NOTE: SEE ACTS 1992, NO. 957, §2 AND R.S. 47:332.7.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.4. Disposition of certain collections in Madison and Richland Parishes

RS 47:302.4 - Disposition of certain collections in Madison and Richland Parishes
A.(1) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Madison Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Madison Parish Visitor Enterprise Fund".
(2) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Richland Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Richland Parish Visitor Enterprise Fund".
B.(1) The monies in Madison Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
(2) The monies in Richland Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.6. Disposition of certain collections in Avoyelles Parish

RS 47:302.6 - Disposition of certain collections in Avoyelles Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Avoyelles Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Avoyelles Parish Visitor Enterprise Fund".
B. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. The monies in the fund shall be available exclusively for tourism purposes, economic development purposes, and for capital improvements and purchases in Avoyelles Parish. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 24, §1, eff. May 25, 1995.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.7. Disposition of certain collections in Ouachita Parish

RS 47:302.7 - Disposition of certain collections in Ouachita Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Ouachita Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Ouachita Parish Visitor Enterprise Fund".
B. The monies in the Ouachita Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Ouachita Parish shall be allocated to the Monroe-West Monroe Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals, the construction of museums, equestrian and livestock centers, and sports facilities, and additions to civic and convention centers in Ouachita Parish, and for economic development purposes in Ouachita Parish.
Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1997, No. 1347, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.8. Disposition of certain collections in Lincoln Parish

RS 47:302.8 - Disposition of certain collections in Lincoln Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Lincoln Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Lincoln Parish Visitor Enterprise Fund".
B. The monies in the Lincoln Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Lincoln Parish shall be allocated to the Ruston-Lincoln Convention and Visitors Bureau to be used for tourism purposes, including the promotion of fairs and festivals in Lincoln Parish, and for economic development purposes in Lincoln Parish.
Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.9. Disposition of certain collections in Morehouse Parish

RS 47:302.9 - Disposition of certain collections in Morehouse Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Morehouse Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Morehouse Parish Visitor Enterprise Fund".
B. The monies in the Morehouse Parish Visitor Enterprise Fund shall be subject to annual appropriations by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The money in the fund received from Morehouse Parish shall be allocated to the Morehouse Economic Development Corporation to be used for tourism purposes, including the promotion of fairs and festivals in Morehouse Parish, and for economic development purposes in Morehouse Parish.
Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.10. Disposition of certain collections in Natchitoches Parish

RS 47:302.10 - Disposition of certain collections in Natchitoches Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Natchitoches Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall deposit the remainder of such funds as provided in Subsections B and C of this Section.
B. Fifty percent of the avails of the tax as provided in Subsection A shall be deposited into a special fund which is hereby created in the state treasury and designated as the "Natchitoches Parish Visitor Enterprise Fund". The monies in the "Natchitoches Parish Visitor Enterprise Fund" shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Monies in the fund shall be available for use by the Natchitoches Parish Tourism Commission to be used for tourism development purposes.
C. Fifty percent of the avails of the tax as provided for in Subsection A of this Section shall be deposited into a special fund which is hereby created in the state treasury and designated as the "Natchitoches Historic District Development Fund". The monies in the Natchitoches Historic District Development Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. Monies in the fund shall be available exclusively for use by the Natchitoches Historic District Development Commission, hereinafter "commission", which is created by R.S. 25:791. Such monies shall be used solely by the commission for the planning and development of the Natchitoches Historic District in the downtown area of the city of Natchitoches, as provided in R.S. 25:791, and for the administration and operation of the commission.
Acts 1993, No. 407, §1, eff. for taxable periods beginning on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.11. Disposition of certain collections in St. Charles Parish

RS 47:302.11 - Disposition of certain collections in St. Charles Parish
A. The avails of the tax imposed by R.S. 47:302 from the sale of services as defined in R.S. 47:301(14)(a) in St. Charles Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "St. Charles Parish Enterprise Fund".
B. The monies in the St. Charles Parish Enterprise Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available to the St. Charles Parish Council to fund the development of tourism and other economic growth projects within the parish of St. Charles. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
Acts 1993, No. 413, §1, eff. July 1, 1993.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.12. Disposition of certain collections in Calcasieu Parish

RS 47:302.12 - Disposition of certain collections in Calcasieu Parish
A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Wards 4, 5, 6, and 7 of Calcasieu Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "West Calcasieu Community Center Fund".
B. The monies in the West Calcasieu Community Center Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for operating expenses, capital improvements, and maintenance for the West Calcasieu Community Center in Calcasieu Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
C.(1) The West Calcasieu Parish Community Center Authority may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the West Calcasieu Community Center Fund. However, prior to the issuance of such bonds, the West Calcasieu Parish Center Authority shall obtain the approval of a majority of the members of the governing authority of Calcasieu Parish who represent all or a portion of Wards 4, 5, 6, and 7 of the parish, and the approval, given by majority vote, of each other governing authority which appoints members to the West Calcasieu Parish Center Authority.
(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation can not be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Section.
Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 1995, No. 69, §1, eff. June 12, 1995; Acts 2008, No. 620, §1, eff. July 1, 2008.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.13. Disposition of certain collections in Iberia Parish

RS 47:302.13 - Disposition of certain collections in Iberia Parish
A. The avails of the tax imposed by this Chapter and by Chapters 2-A and 2-B of this Subtitle from the sale of services as defined in R.S. 47:301(14)(a) in Iberia Parish shall be credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Iberia Parish Tourist Commission Fund".
B. The monies in the Iberia Parish Tourist Commission Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. The monies in the Iberia Parish Tourist Commission Fund shall be allocated to the Iberia Parish Tourist Commission to be used for tourism development purposes.
Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 2000, 2d Ex. Sess., No. 10, §1.