reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 19 - Fee Schedule › Section III-1901 - Fee Schedule

Current through Register Vol. 50, No. 6, June 20, 2024
A. Pursuant to R.S.
				30:1405.1(B), the treasurer is authorized after such appropriation, to rebate,
				on a pro rata basis, the amount of such excess fees attributable to general
				government agencies, as defined in the State Bond Commission's fee schedule,
				and otherwise in its rules and regulations, to the issuers of such general
				government issues paying closing fees for such issues in the fiscal year during
				which the fees were imposed. In no event, however, shall this rebate provision
				apply to application fees. The provisions of this rule apply to the Bond
				Commission fee schedule listed herein.
B. General Government Issues*
General Government Application Fee
$100.00**
Closing Fees
Par
Percentage
First
$500,000
0.065%
Next
$4,500,000
0.060%
Next
$5,000,000
0.055%
Next
$10,000,000
0.050%
Next
$30,000,000
0.045%
Next
$50,000,000
0.035%
Certified Copy Fee
No charge for one copy
$5 for each additional copy
C.
				Private Purpose Bonds***
Private Purpose Application Fee
$1,500.00**
Closing Fees
Par
Percentage
First
$5,000,000
0.125%
Next
$20,000,000
0.110%
Next
$25,000,000
0.105%
Next
$50,000,000
0.100%
Over
$100,000,000
0.090%
Annual Agenda Subscription Fee
$100.00 Private Sector
$50.00 Public Sector
*To be levied on debt instruments with maturities in excess
				  of 12 months excluding budgetary loans made under the provisions of R.S.
				  39:745, 17:89, 33:9901.
**Application fee will be credited toward the closing fee
				  when bonds are issued, sold or delivered.
***Private purpose bonds are defined as bonds the proceeds of
				  which are used primarily for the benefit of a private company or enterprise or
				  the payment on such bonds, are paid from revenues derived from private
				  enterprise or concern, regardless of the issuer or the tax exempt status of the
				  debt.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  39:1405.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 21 - Electronic Bidding › Section III-2101 - General Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Bids
				for general obligation bonds of the state may be received by the state bond
				commission through sealed bids, electronic bids or facsimile bids as provided
				herein. Bids received electronically must be submitted via a qualified
				electronic bid provider, as determined by the State Treasurer, and as set forth
				in the Notice of Sale for the bonds. Bidders submitting a bid electronically
				must provide a signed official bid form to the state bond commission not later
				than 4 p.m. ( Baton Rouge time) on the day prior to the opening of bids. In the
				event that there is a malfunction in the electronic bidding system, bids may be
				submitted by facsimile as set forth in the Notice of Sale for the bonds,
				provided that the facsimile bids are received within the time limits set forth
				in the Notice of Sale. Delivery of a bid is at the risk of the
				bidder.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:5010.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 23 - Surety Bond Deposit › Section III-2301 - General Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Bidders
				for general obligation bonds of the state must furnish a good faith deposit in
				the amount of 2 percent of the par value of the bonds (the deposit) offered for
				sale in the form of a certified check or cashier's check or by surety bond. If
				a check is used, it must accompany each sealed bid. For an electronic bid or a
				facsimile bid as authorized by the Electronic Bidding Rule, the check must be
				provided in advance of the submission of the bid. Such check must be drawn on a
				bank or trust company authorized to transact business in the state of Louisiana
				or in the state of New York, payable to or in favor of the State Treasurer of
				Louisiana on behalf of the state of Louisiana . Any surety bond must be from an
				insurance company licensed to issue such a bond in the state of Louisiana and
				such bond must be submitted to the state bond commission prior to the opening
				of the bids. The surety bond must identify each bidder whose deposit is
				guaranteed by such surety bond. If the bonds are awarded to a bidder utilizing
				a surety bond, then the successful bidder is required to submit its deposit to
				the state bond commission in the form of a certified check or cashier = s check
				drawn on a bank or trust company authorized to transact business in the state
				of Louisiana or in the state of New York, payable to or in favor of the State
				Treasurer of Louisiana on behalf of the state of Louisiana (or wire transfer
				such amount as instructed by the state bond commission) not later than 2 p.m.
				(Baton Rouge time) on the next business day following the award. If such good
				faith deposit is not received by that time, the surety bond will be drawn on by
				the state to satisfy the deposit requirement. No interest on the deposit will
				accrue to the successful bidder. The deposit will be applied to the purchase
				price of the bonds. In the event the successful bidder fails to honor its
				accepted bid, the deposit will be retained by the state. Delivery of the
				deposit is at the risk of the bidder.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:5010.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 25 - Open Meetings via Electronic Means › Section III-2501 - Agency Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. The State Bond
				Commission meets the criteria pursuant to Act 393 to be eligible to conduct
				open public meetings via electronic means.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 42:17.2 (Act 393 of the 2023 Regular
				  Session of the Louisiana Legislature).
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 25 - Open Meetings via Electronic Means › Section III-2503 - Postings Prior to Meeting via Electronic Means

Current through Register Vol. 50, No. 6, June 20, 2024
A. At
				least 24 hours prior to the meeting, the State Bond Commission shall post the
				following on the Department of Treasury's website:
1. meeting notice and agenda; and
2. detailed information regarding how members
				of the public may:
a. participate in the
				meeting via electronic means, including the applicable videoconference link
				and/or teleconference phone number; and
b. submit written comments regarding matters
				on the agenda prior to the meeting.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 25 - Open Meetings via Electronic Means › Section III-2505 - Electronic Meeting Requirements and Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. The State Bond Commission shall not
				conduct any more than one-third of its open meetings via electronic means, and
				will only conduct successive meetings via electronic meetings as
				needed.
B. To the extent
				practicable, a schedule of meetings identifying which will be conducted via
				electronic means and which will be conducted as in-person meetings may be
				posted on the Department of Treasury's website on an annual basis.
C. All members of the State Bond Commission,
				whether participating from the anchor location or via electronic means, shall
				be counted for the purpose of establishing a quorum and may vote.
D. An online archive of any open meetings
				conducted via electronic means shall be maintained and available for two years
				on the Department of Treasury's website.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 42:17.2 (Act 393 of the 2023 Regular
				  Session of the Louisiana Legislature).
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part III - Bond Commission-Debt Management › Chapter 25 - Open Meetings via Electronic Means › Section III-2507 - Disability Accommodations

Current through Register Vol. 50, No. 6, June 20, 2024
A. In the event
				it has the capability to do so, the State Bond Commission shall provide an
				opportunity for people with disabilities, or their designated caregiver, to
				participate in any electronic meeting via electronic means, provided that the
				person with a disability or their designated caregiver request such
				accommodation prior to the meeting. If the State Bond Commission determines it
				does not have the above-referenced capability, it shall provide for a viable
				alternative method for participation in electronic meetings by people with
				disabilities.
B. People with
				disabilities are defined as any of the following:
1. a member of the public with a disability
				recognized by the Americans with Disabilities Act (ADA);
2. a designated caregiver of such a person;
				or
3. a participant member of the
				agency with an ADA-qualifying disability.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-101 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. It is the intent
				of the state to accept payment of any obligation including, but not limited to,
				taxes, fees, charges, licenses, service fees or charges, fines, penalties,
				interest, sanctions, stamps, surcharges, assessments, obligations or any other
				similar charges by credit cards, debit cards or similar payment devices
				approved by the treasurer. The state recognizes the expanding role of
				electronic commerce ("e-commerce") in conducting business and the state is
				taking steps to become an active participate with the development of the
				"E-Mall", the state's one-stop shopping internet web site. Electronic payment
				methods, including credit cards, debit cards and similar devices is a vital
				link in "e-commerce." In order to incorporate these payment methods, Treasury
				has developed and promulgated guidelines in accordance with
				R.S.
				49:316.1.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-103 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Card Holder
-the person a credit card, debit
				  card or similar device has been issued or an authorized user of a payment
				  card.
Card Provider
-the issuer of a credit card,
				  debit card or similar device who has contracted with Treasury for acceptance of
				  their payment card or a financial institution which has contracted with
				  Treasury for processing of card payments.
Merchant Account Number
-the account number
				  assigned by the Card Provider to the state entity.
Obligation
-taxes, fees, charges, licenses,
				  service fees or charges, fines, penalties, interest, sanctions, stamps,
				  surcharges, assessments, obligations and any other similar charges or
				  obligations.
Payment Card
-a valid credit or debit card
				  or similar payment device which is designated by the treasurer as acceptable by
				  any state entity to make payment for any state obligations.
Provider Billings
-the manner in which the
				  card providers will bill the state for the settled card payment
				  transactions.
State Charge
-a fee established by the
				  treasurer in the form of a uniform dollar amount or percentage assessed for
				  each card or device and for each method of conducting transactions to be
				  accepted by state entities.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-105 - Application for Credit Card or Similar Devices

Current through Register Vol. 50, No. 6, June 20, 2024
A. The treasurer will negotiate and enter
				into contracts, with card provider(s) not to exceed five years, for acceptance
				of credit card, debit card and similar payment devices. The treasurer will seek
				to achieve uniform implementation and standard terms and provisions with
				respect to the acceptance of payments by state entities. A state entity may
				recommend that the treasurer consider a specific credit or debit card for
				approval. Annually, the treasurer will publish on the treasurer's website a
				list of approved credit card, debit card or similar devices by which any state
				entity will be authorized to accept for payment of any obligation.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-107 - Acceptance of Cards by the State Entities

Current through Register Vol. 50, No. 6, June 20, 2024
A. The state, through any department, agency,
				board or commission or other state entity, may accept payment of any obligation
				by credit card, debit card and similar payment devices approved by the
				Treasurer. Each entity will apply for participation by completing a merchant
				service agreement. The original completed application must be delivered to
				treasury. Treasury will review the application for correctness and forward the
				application to the card provider for processing.
B. The agency may not set a per order minimum
				and/or maximum dollar transaction amount that an agency may accept payment by a
				payment card in compliance with card service agreements. State entities shall
				not institute or adopt any practice that discriminates or provides unequal
				treatment for any payment card versus any other payment card.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-109 - Operating Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Treasury will determine procedures that state entities must comply with to
				accept payment by payment card(s). These procedures, may be modified from time
				to time, to accommodate the state's accounting policies or treasury contract(s)
				for acceptance of payment card(s). Treasury will provide written procedures to
				participating state entities. These procedures will provide uniform
				implementation and standard terms and conditions for acceptance of payments by
				state entities. These procedures will determine:
1. the manner in which authorization is
				obtained by state agencies prior to making the card sales;
2. preparation of sales slips;
3. handling of card member refunds and
				credits;
4. settlement of
				transactions;
5. charge back
				rights;
6. card member
				disputes;
7. billing
				inquires;
8. retention of records;
				and
9. any other contract
				matters.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-111 - State Charge

Current through Register Vol. 50, No. 6, June 20, 2024
A. Treasury,
				from time to time, will negotiate with card providers for a fee for processing
				payment card transactions with state entities. Treasury will seek to achieve
				reasonable fees that reflect the economies of scale achieved by negotiation.
				The fees may be composed of a percentage and/or a specific dollar amount as
				determined by treasury and the card providers.
B. The state charges shall encompass these
				various fees charged by card providers and include other applicable fees
				including fees by third party processors, or fees assessed by providers of
				Internet payment processing services. The state charges shall be in the form of
				a uniform dollar amount or percentage assessed for each card or device and for
				each method of conducting transactions to be accepted by state entities. The
				state charges will be revised from time to time and the treasurer shall notify
				state entities of the revised state charges.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part VII - Administration › Chapter 1 - Credit Card Acceptance by State Agencies › Section VII-113 - Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each state
				entity shall assess a state charge for each payment transaction a payment card
				is accepted.
B. The state charge
				will be classified by the state entity into a fund designated by the treasurer.
				Each card issuer will provide to the treasurer and the entity a monthly billing
				detailing the amount of charges by merchant name and merchant account number.
				The entity will review the monthly billing and pay the invoice from the fund
				pursuant to an appropriation for this purpose by the legislature.
C. Each state entity will review the monthly
				billings and resolve discrepancies directly with the card
				provider(s).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:316.1.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part IX - State Assistance to Local Government › Chapter 1 - Fiscal Administrator Revolving Loan Fund › Section IX-101 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. For the purpose
				of this Chapter, the following shall mean:
Application
-formal request for a loan from
				  the fund for the payment of fiscal administration costs.
Court
-the state district court ordering the
				  independent fiscal administration of the political subdivision and appointment
				  of a fiscal administrator pursuant to
				  R.S.
				  39:1351, et seq.
Estimated Costs
-the estimated costs and
				  expenses associated with the independent fiscal administration of the political
				  subdivision, including, but not limited to, all costs and expenses incurred by
				  the fiscal administrator, the legislative auditor, the attorney general, the
				  state treasurer, and any other persons engaged in connection with the
				  independent fiscal administration.
Fiscal Administration Costs
-the actual costs
				  and expenses associated with the independent fiscal administration of the
				  political subdivision, including, but not limited to, all costs and expenses
				  incurred by the fiscal administrator, the legislative auditor, the attorney
				  general, the state treasurer, and any other persons engaged in connection with
				  the independent fiscal administration.
Fiscal Administrator
-the court appointed
				  fiscal administrator pursuant to
				  R.S.
				  39:1351, et seq.
Fund
-the fiscal administrator revolving loan
				  fund, as established in
				  R.S.
				  39:1357.
Loan
-maximum principal amount authorized to
				  the political subdivision from the fund through a loan agreement to the
				  department of treasury for the sole purpose of paying fiscal administration
				  costs.
Loan Agreement
-the executed evidence of
				  indebtedness of the political subdivision to repay the loan from the
				  fund.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  39:1357.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part IX - State Assistance to Local Government › Chapter 1 - Fiscal Administrator Revolving Loan Fund › Section IX-103 - Restricted Use of Funds

Current through Register Vol. 50, No. 6, June 20, 2024
A. The monies
				within the fund shall only be used for the purpose of paying the costs and
				expenses associated with the independent fiscal administration of the political
				subdivision. Such costs and expenses shall include, but not be limited to, all
				costs and expenses incurred by the fiscal administrator, the legislative
				auditor, the attorney general, the state treasurer, and any other persons
				engaged in connection with the independent fiscal administration.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  39:1357.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part IX - State Assistance to Local Government › Chapter 1 - Fiscal Administrator Revolving Loan Fund › Section IX-105 - Process for Obtaining Loan from the Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. After passing the resolution or ordinance
				as described in
				R.S.
				39:1357(E) and (F), the
				political subdivision shall transmit an application to the legislative auditor.
				The application shall be in the form established by the department of
				treasury.
B. Such application
				should contain the following:
1. name of the
				public entity, including:
a. names of chief
				administrative officer and board/council members;
b. physical address;
c. mailing address;
d. email of chief administrative officer;
				and
e. phone number.
Louisiana Administrative Code › Title 71 - TREASURY-PUBLIC FUNDS › Part IX - State Assistance to Local Government › Chapter 1 - Fiscal Administrator Revolving Loan Fund › Section IX-107 - Loan Conditions and Repayment

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each
				loan shall be evidenced by a loan agreement on a form prescribed or approved by
				the department of treasury.
B. The
				interest rate on each loan shall be established by the department of treasury
				and shall be an interest rate that is less than or equal to the market interest
				rate.
C. The political subdivision
				shall tender payments to the department of treasury in accordance with the
				repayment schedule set forth in the loan agreement.
D. The department of treasury shall credit
				any payments received to the fund for additional lending under this
				Chapter.
E. The department of
				treasury may by suit, action, mandamus, or other proceedings, protect and
				enforce any covenant relating to and the security provided in connection with
				any indebtedness issued pursuant to
				R.S.
				39:1357, and may by suit, action, mandamus,
				or other proceedings enforce and compel performance of all of the duties
				required to be performed by the governing body or officials of any political
				subdivision hereunder and in any proceedings authorizing the issuance of the
				loan agreement.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  39:1357.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 1 - Administrative Procedures › Section I-111 - Requirements for the Filing of Claims for Refund or Credit of Local Sales and Use Taxes

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For
				purposes of this Section, the following terms have the meanings ascribed to
				them.
Board-
the Louisiana Uniform Local Sales Tax
				  Board and its duly authorized representatives
.
Claim for Refund or Credit
-an application
				  form and all supporting documents required to confirm the validity of a refund
				  or credit that has been submitted by a Taxpayer to the Board or a
				  Collector.
Collector
-the single collector for a parish
				  as defined in Article VII, Section 3 of the Constitution of Louisiana and the
				  Collector's duly authorized representatives.
Local Sales Tax
-a tax imposed by a Local
				  Taxing Authority under the provisions of Article VI, Section 29 of the
				  Constitution of Louisiana.
Local Taxing Authority
-a political
				  subdivision of the state authorized to impose sales tax under the provisions of
				  Article VI, Section 29 of the Constitution of Louisiana.
Taxpayer
-any person defined in
				  R.S.
				  47:301(8) who qualifies as
				  a dealer under
				  R.S.
				  47:301(4).
B. Taxpayers who file claims for refund or
				credit of overpayments of tax, penalty or interest as authorized by
				R.S.
				47:337.77 or
				R.S.
				47:337.102(G) shall comply
				with the following requirements:
1. Claims for
				refund or credit shall be written in the English language and be:
a. submitted electronically to the board
				through a website portal established for multi-parish claims as authorized by
				R.S.
				47:337.102(G);
b. submitted to the collector for the parish
				where the tax was paid in the manner and form established by the collector;
				or
c. submitted by timely filing an
				amended return.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 3 - Local Sales Tax Reporting Date › Section I-301 - General Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				accordance with
				R.S.
				47:337.18(A), the taxes
				levied by the local ordinance shall be due and shall be payable on the first
				day of the month and returns shall be prepared and transmitted to the collector
				by all dealers on or before the twentieth day of each month for the preceding
				reporting period. Every dealer, at the time of making the return required
				hereunder, shall compute and remit to the collector the required tax due for
				the preceding reporting period, and failure to so remit such tax shall cause
				said tax to become delinquent.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.2,
					 R.S.
					 47:337.18(A), and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 3 - Local Sales Tax Reporting Date › Section I-303 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For
				the purposes of these rules, the following terms shall have the meaning
				ascribed to them in this Section.
Courier
-a messenger other than the United
				  States Postal Service that delivers parcel, packages and the like containing
				  returns, reports, other documents or payments.
Legal Holiday
-any legal holiday observed by
				  the Local Collector, Louisiana Department of Revenue or the United States Post
				  Office.
Local Collector
-the individual or entity
				  designated as collector of the appropriate single sales and use tax collection
				  office, and his duly authorized assistants, of any political subdivision
				  authorized under the constitution and laws of the state of Louisiana to levy
				  and collect a sales and use tax, except a statewide political subdivision, when
				  used in reference to a sales and use tax levied by such political
				  subdivision.
Local Collector's Designated Agent for Electronic
				  Filing
-
a. the Louisiana Department of Revenue solely for
				  electronically transmitted returns and remittances as defined in
				  R.S.
				  47:337.23; or
b. agents that have contractual agreements with the local
				  collectors to accept electronic return and remittances.
Postage
-the amount of money paid for the
				  delivery of a piece of mail by the United States Postal Service.
Postage Meter
-the postage printing die and
				  postage registering mechanism of a mailing machine which must meet postal
				  service test specifications and is subject to inspection by the United States
				  Postal Service.
Postmark
-an official mark made by the United
				  States postal service on a piece of mail to cancel the stamp and to indicate
				  the place and date of sending.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.2,
					 R.S.
					 47:337.18(A), and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 3 - Local Sales Tax Reporting Date › Section I-305 - File Date of a Return, Report and Other Documents

Current through Register Vol. 50, No. 6, June 20, 2024
A. Delivery by the United States Postal
				Service. A return, report or other document in a properly addressed envelope
				with sufficient postage delivered by the United States Postal Service is deemed
				filed on the date postmarked by the United States Postal Service. The postmark
				must bear a date on or before the last date prescribed for filing the return,
				report or other document in order to be considered timely filed. If the
				postmark on the envelope is not legible, the taxpayer has the burden of proving
				the date that the postmark was made. If the return, report or other document is
				sent by United States registered or certified mail, the date of registration is
				treated as the date of postmark. A postage meter date is considered a valid
				postmark date provided it does not conflict with a legible United States Postal
				Service postmark date. If the dates conflict, the Untied States Postal Service
				date shall override the meter date.
B. Delivery by Courier. A return, report or
				other document delivered by courier is deemed filed on the date it is delivered
				to the local collector's office.
C.
				Delivery by the Taxpayer. A return, report or other document delivered by the
				taxpayer or a representative of the taxpayer is deemed filed on the date it is
				delivered to the local collector's office.
D. Electronically Filed Report and
				Remittance. The return and remittance are deemed to be filed when both the
				return and remittance are transmitted and available to be received by the local
				collector or the local collector's designated agent for electronic
				filing.
E. Timely Filing When the
				Twentieth Calendar Day Falls on Saturday, Sunday, or Legal Holiday. Unless
				otherwise specifically provided, when the twentieth calendar day following the
				due date for of any report or return prescribed under the laws administered by
				the local collector, falls on a Saturday, Sunday, or a legal holiday, the
				report or return shall be considered timely if it is filed on the next business
				day.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.2,
					 R.S.
					 47:337.18(A), and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 5 - Tax on the Storage of Property › Section I-501 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. For the purpose
				of use tax levied by local political subdivisions,
storage
means the keeping or retention of tangible personal property for use or
				consumption within the local taxing jurisdiction. An analysis of whether or not
				a taxable storage event has occurred within a local taxing jurisdiction
				requires an evaluation of the original sales transaction as well as the
				subsequent possession and use of the tangible personal property by the
				purchaser.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.12, and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 5 - Tax on the Storage of Property › Section I-503 - Transactions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Transactions
				involving specific pieces of property imported by the purchaser into the taxing
				jurisdiction, which have written documentation, i.e., invoices, purchase
				orders, etc., clearly labeled (earmarked for exclusive use outside the taxing
				jurisdiction) for transshipment outside the taxing jurisdiction at the time of
				importation into the taxing jurisdiction, are excluded from use tax. Property
				may be stored in the taxing jurisdiction for an indefinite period of time,
				however any disposition of the property for a purpose contrary to that
				originally labeled (earmarked) would immediately subject the transaction to the
				use tax in the jurisdiction where stored.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.12, and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 5 - Tax on the Storage of Property › Section I-505 - Property that Comes to Rest in the Taxing Jurisdiction

Current through Register Vol. 50, No. 6, June 20, 2024
A. Property that comes to rest in the taxing
				jurisdiction which has been documented for exclusive use outside the taxing
				jurisdiction may also be excluded from use tax if the purchaser obtains a
				Temporary Storage Tax Exemption Certificate from the collector prior to or at
				the time the tangible personal property is imported into the taxing
				jurisdiction. This certificate would allow the taxpayer/purchaser to store the
				tangible personal property without the payment of the use tax, however, the
				purchaser must identify where the tangible personal property will be used on
				the certificate. If the parish of use is the same as the parish of storage, the
				tax must be paid at the time of delivery.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.12, and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 72 - UNIFORM LOCAL SALES TAX › Part I - General Provisions › Chapter 5 - Tax on the Storage of Property › Section I-507 - Transaction in which Title and Possessions Are Transferred

Current through Register Vol. 50, No. 6, June 20, 2024
A. Transactions in which title and possession
				of tangible personal property are transferred within a local taxing
				jurisdiction are clearly sales at retail and these transactions are not
				eligible for the temporary storage exclusion. Sales tax is due regardless of
				whether a Temporary Storage Tax Exemption Certificate has been issued or the
				property is labeled (earmarked) for use in another jurisdiction. The key factor
				in the transaction is the delivery in purchaser's taxing jurisdiction via the
				seller's vehicle or by the seller's agent. In such event, the seller is
				physically giving possession to the purchaser in the purchaser's taxing
				jurisdiction and a sales tax would be due. Likewise, when the purchaser picks
				up the property in its own vehicle at the seller's place of business, title and
				possession have been transferred, and a sales tax would be due in the seller's
				taxing jurisdiction.
AUTHORITY NOTE: Promulgated in accordance with
					 R.S.
					 47:337.12, and
					 R.S.
					 47:337.91 et
					 seq.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 1 - Policy and Procedures for Weight Enforcement Field Personnel › Section I-103 - Field Procedures for Enforcing Weight and Size Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Procedures for Weighing Vehicles. When a
				vehicle presents itself at the unit, it is for the purpose of checking the
				weight, width, length, height, permit, and vehicle registration and license to
				determine if the requirements governing the control of vehicles using state
				highways have been violated. The Weights and Standards Stationary Scale Police
				Force officer may require the driver to present proof of ownership or lease and
				any other information which may be required with regards to the vehicle or type
				of load being transported.
1. Weighing
				Vehicles on Stationary Scales. The officer shall have the driver position his
				vehicle on the scales so that all axles can be properly weighed. Caution shall
				be exercised by the officers to prevent vehicles from lining up beyond the
				scale approach lanes and blocking traffic lanes and to insure the safety of the
				motoring public.
2. Weighing
				Vehicles on Mobile Scales. The officer shall position the scales so that each
				axle or each set of tandem axles can be properly weighed. Caution shall be
				exercised by the officers in selecting a safe place to weigh a vehicle to
				insure the safety of the motoring public.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 1 - Policy and Procedures for Weight Enforcement Field Personnel › Section I-107 - Procedures for Enforcing Vehicle Registration and Licensing Laws

Current through Register Vol. 50, No. 6, June 20, 2024
A. Louisiana
				Vehicles Which Are Improperly Licensed or Unlawfully Registered. This includes
				vehicles operating with the wrong class of license (the classes are described
				in
				R.S.
				47:462), a vehicle whose serial number
				doesn't match the serial number on the registration certificate, a vehicle
				which exceeds its licensed weight (but does not exceed the legal weight for
				that type of vehicle).
1. Louisiana vehicles
				are allowed a 10 percent tolerance on licensed weight. If the vehicle is not
				more than 10 percent over its licensed weight and does not exceed the legal
				maximum allowable weight for that type of vehicle, no violation has occurred.
				The officer should advise the driver of the proper licensed weight for that
				vehicle.
2. For those vehicles
				which exceed the 10 percent tolerance on licensed weight, the officer shall
				write a "no fine" violation ticket, citing
				R.S.
				47:516.
3. When the driver appears at the Vehicle
				Registration Bureau to purchase the proper plates, he will be charged an
				additional 25 percent of the cost of the new plates as a penalty.
4. If the vehicle's license plate is
				confiscated, the officer shall note this on the violation ticket, together with
				the number of the plate, and "Must secure proper license by (date)." The date
				noted shall be five working days from date of offense. The violation ticket
				serves as a receipt for the license plate collected by the officer and is
				considered a temporary license plate for five working days.
5. The unit supervisor shall then mail the
				license plate to the Weights and Standards Headquarters Office for processing
				to the Weights and Standards Headquarters Office for processing to the
				Department of Public Safety, Office of Motor Vehicles.
6. If a vehicle in this situation also
				exceeds the legal weight limitations, the officer shall issue another violation
				ticket citing
				R.S. 32:386 and
				fine the vehicle for the weight in excess of the legal weight, according to the
				overweight penalty chart.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 1 - Policy and Procedures for Weight Enforcement Field Personnel › Section I-109 - Procedures for Enforcing Fuel Tax Laws

Current through Register Vol. 50, No. 6, June 20, 2024
A. Authority of Weights and Standards
				Stationary Scale Police Force
1. Weights and
				Standards Station Scale Police Force of DOTD shall assist the Department of
				Revenue and Taxation in enforcing fuel tax laws. The Department of Revenue and
				Taxation is the final authority on fuel tax laws.
a. Office hours at the Department of Revenue
				and Taxation are, Monday through Friday, 7:45 a.m. to 4:30 p.m.
b. In emergencies which occur when the
				Department of Revenue and Taxation is closed, call the after-hours number at
				the Weight Enforcement Office, (225) 343-2345.
c. The telephone number at the Department of
				Revenue and Taxation is (225) 342-6148. Questions dealing with which companies
				are on the bonding list should be directed to (225) 342-6020.
d. Any questions dealing with DOTD procedures
				for writing violation tickets, etc., should be directed to the Weight
				Enforcement Office.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 1 - Policy and Procedures for Weight Enforcement Field Personnel › Section I-111 - Procedures for Citing Violators

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Issuing Notice of Violations
1. When any
				carrier, transport vehicle, or driver is found to be in violation of any
				provision of this Chapter, the violating party shall receive a "Notice of
				Violation, Proposed finding and Proposed Civil Penalty" (hereinafter referred
				to as "notice of violation") within 30 days of the violation.
2. Notices of violation shall provide
				specific information regarding the violation that is being cited. This
				information shall include the highway, parish, and the side (North, South,
				East, West) on which the citation is being issued. This information shall also
				include the specific nature of the violation and the number of the statute that
				was violated.
Statute
Violation
Fine
32:380
Overwidth
$100
32:381
Overheight
$100
32:382
Overlength, Overhand, Twin Trailer Combination
$100
32:383
Dropping, Shifting or Leaking Load
$100
32:384
Trailer and Towed Vehicle Violations
$100
32:385
Farm Vehicle and Equipment Violations
$100
32:386
Over Legal Gross Vehicle Weight or Over Legal Axle
							 Weight
(see chart)
32:386
Improper Distribution of Axle Weight
$100
32:387
Over Permitted Weight
(see chart)
32:387
Violating Terms or Conditions of Permit
							 Issuance-Other than Weight
$100
32:387
Permit Not in Vehicle
$ 25
32:388
Over Licensed Weight
$100
32:388
Failure to Stop at Stationary Scale
$100
47:511.1
No Temporary 48-Hour Permit
$200
47:516
Improper, Expired or No License and
							 Registration
(No fine by DOTD)
47:718
Nonpayment of Gasoline Tax
$ 25
47:812A
Cargo Tank Connected to Carburetor
$ 25
47:812B
Nonoperating Speedometer, Odometer, or Hub
							 Meter
$ 25
47:812C
Owner's Name and Address Not on
Outside of Cab Doors
$25
47:812D
Nonpayment of Special Fuels Tax (No Invoice)
$ 25
3.
				Notices of violation shall clearly indicate if a monetary penalty is assessed,
				or if the notice of violation is only a warning. If a monetary penalty is
				assessed, the amount of such penalty shall be clearly indicated on the notice
				of violation. The fines for violations of Title 32 are not cumulative, but a
				violator may be assessed more than one fine for violations of Title 47 or for
				violating both Title 32 and Title 47.
4. If the vehicle was found to be overweight,
				the notice of violation shall clearly indicate the measured weights.
5. For a violation of
				R.S.
				47:516 (improper, expired or no license and
				registration), where DOTD does not assess the fine, instruct the driver to
				report to the nearest Vehicle Registration Bureau of the Department of Public
				Safety to secure the proper registration and license within five
				days.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 1 - Policy and Procedures for Weight Enforcement Field Personnel › Section I-113 - Procedures for Collecting Credit Card Payments

Current through Register Vol. 50, No. 6, June 20, 2024
A. General Procedures
1. The driver may use a money order,
				certified check, cashier's check, Mastercard, Visa, or department charge
				account (established when a bond has been posted for fines). If the sale of a
				temporary 48-hour permit also requires assessment of the $200 fine, the total
				amount shall be remitted by the driver in the form of a money order, certified
				check, cashier's check, Mastercard, Visa, or DOTD charge account. If the driver
				has a valid Louisiana driver's license, he can surrender this in lieu of the
				fine and pay for the permit.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 3 - Oversize and Overweight Permit › Section I-305 - Types of Permit Forms

Current through Register Vol. 50, No. 6, June 20, 2024
A. Regular Permit
				Forms (P-Forms)
1. These forms are available
				through the mail or by appearing in person at the truck permit
				office.
2. These forms have a
				number preceded by a "P" in their upper right corner. The name of the permit
				issuing official must be written on the line at the lower right corner of the
				form.
3. Regular permit forms may
				be used for oversize permits, overweight permits, monthly oversize permits,
				forest product permits, forest management equipment permits, waste disposal
				truck permits, steering axle permits, and oil field equipment
				permits.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 3 - Oversize and Overweight Permit › Section I-307 - Obtaining Permits

Current through Register Vol. 50, No. 6, June 20, 2024
A. General
				Procedures
1. A permit should have been
				obtained before the movement of the vehicle began or the vehicle entered
				Louisiana. Permits may be sold by Weights and Standards Stationary Scale Police
				Force officers only when a fine has been incurred.
2. If the driver must leave the scales to
				obtain a permit or fine payment, then the driver may take a truck-tractor or
				any other vehicle which is of legal size and weight.
3. The violation ticket number shall be noted
				on the permit and the permit number shall be noted on the violation
				ticket.
4. If possible, officers
				should be prepared with all information before calling the truck permit office,
				since the permit office is able to allow only three minutes for each
				call.
5. The truck permit office
				does not issue routine permits after office hours.
6. Each of the control permit forms (C-Forms)
				which have been checked out to a unit shall be recorded on a register of
				control permit forms as it is used. Spoiled, lost or missing control permit
				forms shall also be recorded.
Louisiana Administrative Code › Title 73 - WEIGHTS, MEASURES AND STANDARDS › Part I - Weights and Standards › Chapter 3 - Oversize and Overweight Permit › Section I-309 - Permit Restriction

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Enforcing Permit Restrictions
1. The truck
				permit office has the authority to put additional restrictions on a permit.
				These restrictions will be noted on the "Restrictions" or "Remarks" sections of
				the permit.
2. The Weights and
				Standards Stationary Scale Police Force officer shall see that all restrictions
				shown on the permit have been followed before a vehicle is allowed to proceed,
				unless directed otherwise by the truck permit office.
3. If an officer suspects that a normal
				restriction has been omitted from the permit (for example, a load 100 feet long
				without an escort), the truck permit office shall be contacted for
				verification. No ticket shall be issued for restrictions which were overlooked
				by the permit office; however, the vehicle shall be delayed until necessary
				restrictions have been met.