reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1438. Date judgment becomes final

RS 47:1438 - Date judgment becomes final
For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstances:
(1) Upon the expiration of the time allowed for filing a motion for review, if no such motion has been duly filed within such time.
(2) If a motion for review of a judgment of the board by the applicable appellate court is timely filed with the board, the judgment of the board or subsequent judgment of the appellate court shall become final in the same manner, and at the same time, as provided for in civil matters under the Code of Civil Procedure.
Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1451. Waiver of penalties

RS 47:1451 - Waiver of penalties
A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or any other provision of law, the state collector may waive or remit the whole or any part of any penalty provided for taxes administered by the state collector.
B. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector.
C. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review the state collector's discretionary functions related to penalties, including the denial of the waiver of any penalty due, provided that nothing in this Section shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning whether a penalty is actually due under the relevant facts and applicable law.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1481. Authority of board to receive and consider claims against the state

RS 47:1481 - Authority of board to receive and consider claims against the state
A. Any person who has a claim against the state of Louisiana for money erroneously paid into the State Treasury, or for any other claim, may present such claim to the Board of Tax Appeals, in such form and together with such proofs as the Board of Tax Appeals may require by its rules and regulations. The board shall duly examine into the justice, merits and correctness of each such claim presented to it, and shall officially pass thereon.
B. For purposes of this Part, except when the context clearly indicates otherwise, the terms defined in this Section shall have the following meanings:
(1) "Current collections" shall first mean any current collections of the particular tax at issue, and then current collections of any taxes collected pursuant to Chapters 1, 2, 2-A, 2-B, or 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
(2) "Department" shall mean the Department of Revenue.
(3) "Secretary" shall mean the secretary of the Department of Revenue.
C. The board and the secretary may enter into an agreement to allow filing of claims against the state with the department on forms prescribed by the secretary. Any claim filed with the department pursuant to this Subsection shall be deemed a filing with the board for the purposes of this Part as of the date the claim is filed with the secretary. Nothing in this Subsection shall restrict or limit any other remedy available to a claimant under any other applicable law.
Acts 2019, No. 367, §1, eff. June 18, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1482. Authority of board to conduct investigations

RS 47:1482 - Authority of board to conduct investigations
The board is authorized to make such examination and investigation as it may deem necessary to determine the correctness of any claim presented; and for that purpose, the board is authorized to employ any expert accountant or clerical assistants that might be necessary. The board may appoint an agent to conduct any investigation, in Louisiana or elsewhere, that may be found necessary in discovering the facts in connection with any claim. The board is authorized to require the claimant to present for the board's inspection all books, papers, documents, receipts, etc., that may have a bearing upon the true facts in connection with any claim presented; and the burden of proof shall always rest with the person presenting any claim against the state for any purpose whatsoever. The board is further authorized to call upon any department or official of the state government or any institution thereof or any citizen to make available to the board any and all information, documents, receipts and papers that will aid it in discovering the correctness and justice of any demand or claim that might be presented to it against the State of Louisiana.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1483. Payment of approved claims; notification to the legislature; offset of certain claims

RS 47:1483 - Payment of approved claims; notification to the legislature; offset of certain claims
A. If a claim that exceeds twenty thousand dollars is approved by the Board of Tax Appeals, the chairman of the board, giving all the facts and circumstances in connection with the approved claim, shall report the judgment to the legislature for its consideration as provided for in this Part. Claims approved by the Board of Tax Appeals that do not exceed twenty thousand dollars shall be paid in accordance with the provisions of Subsection B of this Section. If a claim accrues to more than one person, and the claim is determined by the board to be properly due and owing, payment to the party or parties asserting the claim before the board shall not be denied because of the failure or refusal of others to join in and assert the claim; however, only the portion due the claimant or claimants shall be paid.
B.(1) Any judgment issued by the board for the payment of an approved claim when the amount approved does not exceed twenty thousand dollars shall be paid out of current collections without interest following submission to the secretary. The total amount of judgments paid in a fiscal year from current collections pursuant to this Subsection shall not exceed two million dollars, unless a higher amount for that fiscal year is approved by the commissioner of administration and the Joint Legislative Committee on the Budget.
(2) The payment of judgments for approved claims shall be paid by the secretary in the order in which the claims were approved by the board. If the total amount of claims approved by the board and authorized for payment under this Section exceeds the amount authorized pursuant to Paragraph (1) of this Subsection in a fiscal year, the payment of any excess claims shall be issued in the subsequent year in the same order of priority and with priority over any claims subsequently approved by the board.
C. When the board has approved a claim against the state for erroneous payments of state taxes and the claim is not paid in full pursuant to this Section, is not paid pursuant to any provision of R.S. 47:1484, or is not fully appropriated during the next regular session of the legislature following the date of the board's approval, the secretary and the claimant may agree that the payment of the claim may be taken as a nonrefundable offset against the particular tax at issue. If this offset exceeds the amount of taxes due for the claimant, any unused amount may be carried forward against subsequent tax liability for the same tax for a period not to exceed five years. The provisions of this Subsection shall not apply if the amount of the claim exceeds one million dollars.
D. Repealed by Acts 2022, No. 564, §2, eff. June 17, 2022.
Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2022, No. 564, §§1, 2, eff. June 17, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1484. Satisfaction of claims

RS 47:1484 - Satisfaction of claims
A. At each regular session of the legislature, an amount shall be appropriated, except as provided in Subsections B and C of this Section, for the purpose of paying any and all claims that might be approved in accordance with the provisions of this Part, and which may be drawn against for the purpose of paying claims that might be duly approved by the Board of Tax Appeals.
B. With the consent of the parties involved, final rulings or judgments of the Board of Tax Appeals concerning the overpayment of severance taxes may be additionally satisfied as provided in R.S. 47:1621.1.
C.(1) When the Board of Tax Appeals has approved a claim against the state for erroneous payments of corporate franchise tax, and the claim is not paid pursuant to Subsection A of this Section within one year of the date the board's approval of the claim becomes final, the secretary of the Department of Revenue and the claimant may agree that the payment of the claim may be taken as an offset against state corporate income or franchise tax liability of the claimant.
(2) Up to twenty-five percent of the total claim approved by the board shall be allowed as an offset in each of the four taxable years immediately following the agreement of the parties to the offset. For each taxable year in which an offset authorized by this Subsection is taken, the amount of the offset shall not exceed the amount of the state corporate income or franchise tax liability against which the offset is taken after application of all income or corporation franchise tax credits. The secretary shall authorize an extension of time not to exceed two years within which an offset may be taken if payment of the amount of the total claim approved is not satisfied after four years.
(3) A party for which the secretary has authorized an offset pursuant to this Subsection may transfer the offset to a member of the party's affiliated group included in the federal consolidated return filed under the Internal Revenue Code. Any offset transferred to a member of the federal consolidated group shall be allowed only as an offset against the same taxes and shall be subject to the same limitations provided in Paragraph (2) of this Subsection. The transfer shall be in accordance with the procedures set forth by rule or on forms or instructions provided by the secretary.
(4) No offset authorized pursuant to this Subsection may be taken prior to July 1, 2017.
Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 2016, No. 335, §1, eff. June 5, 2016.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1485. Legislature not to consider claims not first presented to board

RS 47:1485 - Legislature not to consider claims not first presented to board
The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1486. No appeal from action of board

RS 47:1486 - No appeal from action of board
An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law.
Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1501. Definitions

RS 47:1501 - Definitions
A. The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana.
B. The term "Subtitle" means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue.
C. If any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950, the provisions of Chapter 1 of Subtitle IV of said Title 47 shall prevail.
Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1502. Administration by collector

RS 47:1502 - Administration by collector
The collector shall collect and enforce the collection of all taxes, penalties, interest and other charges that may be due under the provisions of Sub-title II of this Title and administer the legislative mandates therein contained. To that end, the collector is vested with all the power and authority conferred by this Title, except such as is specifically conferred upon other officials.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1504. Organization of Department of Revenue

RS 47:1504 - Organization of Department of Revenue
The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan shall include such elements as unified and systematic procedures, definite allocation of functions to the divisions and other component parts of the department, proper housing and layout of quarters to facilitate supervision, effective routing and flow of work, and coordination of staff efforts in carrying out the procedures prescribed. The collector shall cause to be prepared standard practice instructions for the guidance of all concerned in the operation of the prescribed system, and for placing the prescribed procedures into effect and fitting them to the plan of organization established in accordance with law.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1504.1. Criminal history information; access to federal tax information

RS 47:1504.1 - Criminal history information; access to federal tax information
The Department of Revenue is authorized to perform criminal history records checks of current and prospective employees, contractors, and subcontractors in accordance with the procedures provided in R.S. 15:587.5. Pursuant to this authorization and to implement the requirements of R.S. 15:587.5, the secretary shall promulgate rules and regulations with regard to this matter.
Acts 2017, No. 147, §6, eff. June 12, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1505. Collector's bond

RS 47:1505 - Collector's bond
The collector shall give bond in favor of the governor of the state, or his successor in office, in the sum of seventy-five thousand dollars ($75,000.00), conditioned on the faithful performance of the duties imposed on him by this Sub-title. The premium on this bond shall be paid out of the appropriation made for the expenses of the department of revenue. The bond shall be approved by the governor, and shall be filed in the office of the state auditor.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1506. Collector's records

RS 47:1506 - Collector's records
The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports filed with him, and such other records as are necessary to the proper administration and execution of this Sub-title.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1506.1. Microfilm or microfiche records; electronic digitized records

RS 47:1506.1 - Microfilm or microfiche records; electronic digitized records
A. Permission is hereby given to the secretary of the Department of Revenue to use microfilm, microfiche, or electronic data storage in the recordation, filing, and preservation of all records, forms, and documents referred to in R.S. 47:1506, in order to conserve storage space where the use of such microfilm, microfiche, or electronic data storage is not otherwise prohibited by law.
B. Such microfilm, microfiche, or electronic copy shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all courts or administrative agencies. A facsimile, exemplification, or certified copy thereof shall, for all purposes, be deemed to be a transcript, exemplification, or certified copy of the original.
Added by Acts 1972, No. 68, §1; Acts 1987, No. 6, §1, eff. May 20, 1987; Acts 1992, No. 1033, §1, eff. July 13, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1507. Authentication of secretary's records; fees for searching for documents

RS 47:1507 - Authentication of secretary's records; fees for searching for documents
A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated under his signature, and when so authenticated, shall be evidence in all courts of this state, with the same force and weight as the originals thereof. For authenticating any such copy, the secretary may charge a fee not to exceed twenty-five dollars.
B. Fees for searching for tax returns. In any case where the taxpayer requests or authorizes the release of copies of any previously filed tax returns or any other document subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee, regardless of whether or not the information is located. The fee associated with searching for any return or document shall not exceed fifteen dollars for each year or period requested. For a certified copy of a return or other document, the search fee for each year or tax period requested shall not exceed twenty-five dollars.
C. The secretary shall establish by rules and regulations promulgated pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a copy of any document in its records as a true copy, and to collect fees and costs associated with searching for tax returns and correspondence. The fee schedule may be modified by rule or regulation as deemed necessary by the secretary.
D. Money received by the secretary from all fees imposed pursuant to this Section 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 Department of Revenue.
Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1508.1. Unauthorized disclosure of information

RS 47:1508.1 - Unauthorized disclosure of information
A. Any officer, employee, or agent or any former officer, employee, or agent of the state of Louisiana or of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the secretary of the Department of Revenue, contrary to the provisions of R.S. 47:1508, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both.
B. Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any Board of Tax Appeals or other judicial proceeding in which the state or any political subdivision thereof is a party.
Added by Acts 1976, No. 88, §1. Amended by Acts 1979, No. 587, §1; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1510. Preservation of returns and reports

RS 47:1510 - Preservation of returns and reports
A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.
B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.
Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1511. Power to make rules and regulations

RS 47:1511 - Power to make rules and regulations
In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included under the secretary's authority. These rules and regulations shall be promulgated pursuant to the provisions of the Administrative Procedure Act and will have the full force and effect of law.
Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1512. Power to employ counsel; attorney fees

RS 47:1512 - Power to employ counsel; attorney fees
A. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Title, or to represent him in any proceeding under this Title. The private counsel employed by the collector in accordance with this Section may be paid reasonable attorney fees and reasonable expenses out of current collections of the particular tax at issue, not to exceed ten percent of the taxes, penalties, and interest at issue.
B. If any taxes, penalties, or interest due under this Title are referred to an attorney for collection of a delinquent account after the assessment has become final, an additional charge for attorney fees, in the amount of ten percent of the taxes, penalties, and interest due, shall be paid by the taxpayer.
Acts 2009, No. 493, §2, eff. July 10, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1513. Power to administer oaths

RS 47:1513 - Power to administer oaths
The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpose of enforcing and administering the provisions of this Sub-title; provided however, that any form, affidavit or oath required by the Department of Revenue in connection with the issuance of a motor vehicle license plate may be signed before any revenue deputy or notary public, at the option of the person applying for said license plate.
Amended by Acts 1968, No. 558, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1514. Power to extend time to file returns and pay tax

RS 47:1514 - Power to extend time to file returns and pay tax
A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes, one calendar month in the case of sales taxes, and two calendar months in the case of any other tax due under this Subtitle. Whenever an extension is granted pursuant to this Subsection, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.
B. In the event of a gubernatorially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax, fee, or service charge during the period of the extension, to be computed in all cases from the date the tax, fee, or service charge would have become delinquent in the absence of an extension.
C. In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period and the collector may suspend the accrual of interest for all or part of the extension period.
Acts 2020, No. 47, §1, eff. June 4, 2020.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1515.1. Sales tax refund; new housing construction

RS 47:1515.1 - Sales tax refund; new housing construction
A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.
B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1515.2. Authority to collect fees; office of conservation

RS 47:1515.2 - Authority to collect fees; office of conservation
A. The secretary of the Department of Revenue is hereby authorized to enter into an agreement with the Department of Energy and Natural Resources, office of conservation, at the request of the commissioner of conservation, to collect fees assessed by the office of conservation.
B. The agreement between the Department of Revenue and the Department of Energy and Natural Resources, office of conservation shall be executed by the secretary of the Department of Revenue and the commissioner of conservation. The agreement shall provide the manner of collection, the fees to be collected, and the costs of collection, if any, to be paid by the office of conservation, and such other terms and conditions necessary to effectuate the agreement.
Acts 1995, No. 98, §1; Acts 1997, No. 658, §2; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1515.3. Authority to collect severance taxes; Department of Agriculture and Forestry

RS 47:1515.3 - Authority to collect severance taxes; Department of Agriculture and Forestry
A. The secretary is hereby authorized to enter into an agreement with the Department of Agriculture and Forestry to collect timber severance taxes assessed by the Department of Revenue.
B. The agreement between the Department of Revenue and the Department of Agriculture and Forestry shall be executed by the secretary of the Department of Revenue and the commissioner of the Department of Agriculture and Forestry. The agreement shall include, but not be limited to the manner of collection, the amount of timber severance taxes to be collected, an administrative fee, examination of records and documents, a collection fee equal to the cost of collection not to exceed fifteen percent of the total liability to be paid to the Department of Agriculture and Forestry by the severance tax debtor, and such other terms and conditions necessary to effectuate the agreement.
C. The commissioner of the Department of Agriculture and Forestry, to the extent he deems it necessary and appropriate to implement the provisions of an agreement authorized by this Section, may employ and appoint a director who shall be in the unclassified service.
D. The secretary shall provide information to the Department of Agriculture and Forestry concerning the accounts of taxpayers only to the extent necessary for the Department of Agriculture and Forestry to fulfill the terms of the agreement. The Department of Agriculture and Forestry shall provide information regarding timber severance taxes to the Department of Revenue in accordance with the terms of the agreement. The information furnished by the Department of Revenue and the Department of Agriculture and Forestry to each other under the agreement shall be considered confidential and privileged by the Department of Agriculture and Forestry employees, to the same extent as provided by R.S. 47:1508.
Acts 2008, No. 901, §1, eff. July 1, 2008; Acts 2009, No. 468, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1516. Out-of-state debt collection

RS 47:1516 - Out-of-state debt collection
A. To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq.
B. The secretary shall enter into such contracts only with respect to the collection of obligations that have become collectible by distraint and sale, as provided by this Chapter, from debtors whose identifiable assets subject to distraint in Louisiana, are insufficient to satisfy the obligations owed. The contracts shall provide, at the discretion of the secretary, the rate of payment and the manner in which compensation for services shall be paid. The tax debtor shall pay the full amount of any additional charge for collection of any taxes, penalties, or interest which are referred to a collection contractor.
C. The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508.
D. Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond from the collection contractor in an amount not to exceed one hundred thousand dollars.
E. With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of other states for the purpose of collecting tax debt.
F. The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter.
G. For purposes of this Section, "collection contractor" means one or more private persons, companies, associations, or corporations who provide debt collection services outside the state.
Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1518. Authority to require whole-dollar reporting on tax returns

RS 47:1518 - Authority to require whole-dollar reporting on tax returns
A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars.
B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications.
Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1519. Payment of taxes by electronic funds transfer; credit or debit cards; other

RS 47:1519 - Payment of taxes by electronic funds transfer; credit or debit cards; other
A. In payment of all taxes, penalties, interest, fees, and payments due under any state law for which the authority to collect has been delegated to the secretary of the Department of Revenue, the secretary will accept cash, a bank draft, cashier's check, teller's check, certified check, personal check, money order, electronic funds transfer, or credit or debit card from a nationally recognized institution. At the time of payment, the service fee for the use of a credit or debit card shall be charged to the taxpayer and shall be collectible as part of his liability, but the charge shall not exceed the fee charged by the credit card issuer, including any discount rate.
B. (1) For taxable periods beginning on or after January 1, 2008, the secretary of the Department of Revenue may require payments by electronic funds transfer.
(2) When a payment is required to be made within a prescribed period or by a prescribed due date and the payment is delivered by electronic means after the period or due date, for the purpose of imposing late payment penalties, the payment date is the date of the transaction's confirmation time and date stamp. However, if the payment is not timely paid, the date of receipt by the secretary shall govern for purposes of determining the amount of any late payment penalties. A separate transfer shall be made for each return.
(3) In lieu of electronic funds transfer, full payment may be made in investible funds delivered in person or by courier to the department on or before the close of business on the date required by law to be paid.
(4) If any taxpayer fails to comply with the electronic funds transfer requirements, the tax payment will be considered delinquent and will be subject to penalties and interest as provided under R.S. 47:1601 through 1602.
(5) Notwithstanding any provisions of law to the contrary, the provisions of this Section shall not apply to individual income tax returns.
C. The secretary shall promulgate such rules and regulations as are necessary to implement this Section under the Administrative Procedure Act. These rules and regulations will address, at a minimum, the responsibility of the department to notify taxpayers and others responsible for making payments under this Section, the identification of taxes of which payment is required under this Section, the procedures for making payments, payment alternatives, and proof of timely payment.
D. In cases where the taxpayer can prove the payment by electronic funds transfer would create an undue hardship, the secretary shall exempt the taxpayer from paying by electronic funds transfer.
Acts 1992, No. 172, §1, eff. June 8, 1992; Acts 1997, No. 793, §1, eff. Jan. 1, 1998; Acts 1997, No. 658, §2; Acts 1999, No. 204, §1, eff. June 11, 1999; Acts 2003, No. 112, §1, eff. for taxable periods beginning on and after Jan. 1, 2004; Acts 2017, No. 150, §1, eff. June 12, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1520.1. Electronically filed returns; signatures and direct deposit

RS 47:1520.1 - Electronically filed returns; signatures and direct deposit
A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxpayer shall be required to direct deposit the state tax refund.
B. The provisions of this Section shall not apply if the taxpayer does not have a personal checking account.
Acts 2006, No. 702, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1520.2. Electronically filed claims for refunds; overpayment of sales tax

RS 47:1520.2 - Electronically filed claims for refunds; overpayment of sales tax
A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund.
(2) The secretary may exempt any taxpayer required to electronically file a schedule or invoice pursuant to the provisions of this Section if the taxpayer can prove that the electronic filing of a schedule or invoice would create an undue hardship.
B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping Program or to cases of a bad debt.
Acts 2016, No. 446, §1, eff. June 9, 2016.
NOTE: See Acts 2016, No. 446, §2, regarding applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1521. Immediate disposition of collections

RS 47:1521 - Immediate disposition of collections
Notwithstanding any other law to the contrary, all money received by the secretary shall be paid to the state treasurer and shall be deposited immediately upon receipt into the state treasury pursuant to Article VII, Section 9(A) of the Constitution of Louisiana.
Acts 1997, No. 1126, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1522. Alternative dispute resolution

RS 47:1522 - Alternative dispute resolution
The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not to exceed five million dollars when such procedures are deemed to be in the best interest of the state. The secretary of the Department of Revenue shall have the authority to contract for the allocation of any costs of alternative dispute resolution procedures. The secretary shall retain the authority to contract for the nonbinding mediation of any dispute under Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member of the Board of Tax Appeals.
Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1523. Reciprocal agreements; federal government

RS 47:1523 - Reciprocal agreements; federal government
The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state.
Acts 2010, No. 960, §1, eff. July 6, 2010.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1542. Power to examine records and premises of taxpayer

RS 47:1542 - Power to examine records and premises of taxpayer
For the purpose of administering the provisions of this Sub-title, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1542.1. Retention of records by taxpayers

RS 47:1542.1 - Retention of records by taxpayers
Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.
Added by Acts 1983, No. 164, §2. eff. June 24, 1983.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1542.2. Power to request records in machine-sensible format

RS 47:1542.2 - Power to request records in machine-sensible format
A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.
B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.
Acts 2001, No. 104, §1, eff. May 24, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1543. Power to examine the records of third parties

RS 47:1543 - Power to examine the records of third parties
For the purpose of administering the provisions of this Sub-title, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, in so far as said books, records, papers, vouchers, accounts and documents relate to, bear on, associate with, identify, clarify or disclose, the liability of any person or group made liable for any tax, excise, permit, or license under any Chapter of this Sub-title or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent or employee of such individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1544. Power to conduct hearings

RS 47:1544 - Power to conduct hearings
The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of this Sub-title.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1545. Power to subpoena witnesses; fees

RS 47:1545 - Power to subpoena witnesses; fees
The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts, of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Sub-title. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this Sub-title.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1546. Notice to attend hearings, how given

RS 47:1546 - Notice to attend hearings, how given
The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts or documents, shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1547. Procedure to compel witnesses to attend and to testify at hearing

RS 47:1547 - Procedure to compel witnesses to attend and to testify at hearing
If a person subpoenaed to attend any hearing under this Sub-title refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts or documents, pertinent to the matter of inquiry, when subpoenaed so to do by the collector, or any of his authorized assistants, the collector or such assistant, in term time or vacation, may apply to any district court, upon proof by affidavit of such refusal, to make an order returnable in not less than two nor more than ten days, directing such person to show cause before the court why he should not obey the demand of the subpoena. Upon the return of such order, the court before whom the matter comes shall examine the person under oath, and the person shall be given an opportunity to be heard, and if the court determines that he has refused, without legal excuse, to obey the command of the subpoena, or to be examined, or to answer any question, or to produce any books, papers, vouchers, records, accounts, or documents, pertinent to the matter of inquiry, which he was by subpoena commanded to answer or produce, the court may order such person to comply forthwith with such subpoena or order, or to submit to such examination or to answer any such question, and any failure to obey such order of the court may be punished by the court as a contempt of the court.