Louisiana Administrative Code — Title 61 (Revenue and Taxation)
Part V — Ad Valorem Taxation96 sections
- 61:V.201 Introduction
- 61:V.203 Change Order Requests
- 61:V.207 Use Value Properties
- 61:V.209 Non-Profit Organizations
- 61:V.211 Industrial Exemption Properties
- 61:V.213 Assessment Policies and Procedures
- 61:V.2701 Definitions of Land Eligible for Use Value Assessment
- 61:V.2703 Eligibility Requirements and Application for Use Value Assessment
- 61:V.2705 Classification
- 61:V.2707 Map Index Table
- 61:V.2709 Assessment and ClassificationAgricultural and Horticultural
- 61:V.2711 TablesAgricultural and Horticultural Lands
- 61:V.2713 Assessment of Timberland
- 61:V.2715 Assessment of Marsh Land
- 61:V.2717 Tables―Use Value
Chapter 1 — Constitutional and Statutory Guides to Property Taxation
- 61:V.100 Introduction
- 61:V.101 Constitutional Principles for Property Taxation
- 61:V.103 Exempt Property
- 61:V.105 Constitutional Principles in Determination of Fair Market Value and Use of Reappraisal
- 61:V.107 Statutory Guide for Property Taxation
- 61:V.109 Fair Market Value Defined
- 61:V.111 Criteria for Determining Fair Market Value
- 61:V.113 Assessments: General Information
- 61:V.114 Property Defined
- 61:V.115 Real Property Defined
- 61:V.117 Personal Property Defined
- 61:V.118 Data Collection by the Assessor
- 61:V.119 Forms
- 61:V.121 Reappraisal
- 61:V.123 Statutes Pertaining to Specific Personal Property
- 61:V.125 Statutes Pertaining to Specific Real Property
Chapter 3 — Real and Personal Property
Chapter 5 — Loan and Finance Companies
Chapter 7 — Watercraft
Chapter 9 — Oil and Gas Properties
Chapter 10 — Brine Operation Properties
Chapter 11 — Drilling Rigs and Related Equipment
Chapter 13 — Pipelines
Chapter 15 — Aircraft
Chapter 17 — Inventories
Chapter 19 — Leasehold Improvements
Chapter 21 — Leased Equipment
Chapter 23 — Insurance Companies
Chapter 25 — General Business Assets
Chapter 29 — Public Service Properties
- 61:V.2901 Non-Operating or Non-Utility Property
- 61:V.2903 Immovable Property of Electric Membership Corporations, Electric Power Companies, Gas Companies, Pipeline Companies, Railroad Companies, Telegraph Companies, Telephone Companies and Water Companies Assessed as Public Service Companies by the Louisiana Tax Commission
- 61:V.2905 Report of Values to the Assessor
- 61:V.2909 Appraisal of Public Service Properties
Chapter 31 — Public Exposure of Assessments; Appeals
- 61:V.3101 Public Exposure of Assessments, Appeals to the Board of Review and Board of Review Hearings
- 61:V.3103 Appeals to the Louisiana Tax Commission
- 61:V.3105 Practice and Procedure for Public Service Properties Hearings
- 61:V.3106 Practice and Procedure for the Appeal of Bank Assessments
- 61:V.3107 Practice and Procedure for Appeal of Insurance Credit Assessments
Chapter 33 — Financial Institutions
- 61:V.3301 Guidelines for Ascertaining the Fair Market Value of Financial Institutions
- 61:V.3303 Allocation for Credit Purposes of Assessments Not Directly Attributable to a Specific Office
- 61:V.3305 Listing and Assessing of Stock; Place (Multi-Parish Branch Offices)
- 61:V.3307 Methods of Branch Office Allocations
- 61:V.3309 Listing and Assessing of Stock; Branch Offices
Chapter 35 — Miscellaneous
- 61:V.3501 Service FeesTax Commission
- 61:V.3503 Homestead Exemptions
- 61:V.3505 Housing for the Homeless
- 61:V.3507 Claim for Taxes Paid in Error
- 61:V.3509 Tulane University―Exemption Allocation Regulation
- 61:V.3511 Tulane University―Purpose
- 61:V.3513 Tulane University―Definitions
- 61:V.3515 General Rule
- 61:V.3517 Tulane University―Reporting and Valuation Procedure
- 61:V.3519 Tulane University―Allocation Formula
- 61:V.3521 Tulane University―Allocation Report
- 61:V.3523 Tulane University―Forms
- 61:V.3525 Reporting of Certain Property Assessments by Assessors and Louisiana Tax Commission Members
Chapter 37 — Reassessment Guidelines Pursuant to R.S. 47.1978 and 1978.1
Part I — Taxes Collected and Administered by the Secretary of Revenue205 sections
- 61:I.3301 Definitions
- 61:I.3303 Collection and Payment of Tax
- 61:I.3305 Records Required; Invoices; False or Inadequate Records a Violation
- 61:I.3307 Sale of Dyed Special Fuels
- 61:I.3351 Provisions Relating to Users of Special Fuels
- 61:I.3353 Invoice Requirements
- 61:I.3355 Refunds or Credits; Undyed Diesel Fuel Used for Other than Highway Purposes
- 61:I.3357 Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions
- 61:I.3359 Sales; Uses of Dyed Fuel
- 61:I.3361 Use by Farmers
- 61:I.3363 Use of Dyed Special Fuel by Fire Trucks
- 61:I.3501 Designated Routes
Chapter 1 — Office of the Secretary
Chapter 2 — Alcoholic Beverages
Chapter 3 — Corporation Franchise Tax
- 61:I.301 Imposition of Tax
- 61:I.302 Determination of Taxable Capital
- 61:I.303 Borrowed Capital
- 61:I.304 Capital Stock
- 61:I.305 Surplus and Undivided Profits
- 61:I.306 Allocation of Taxable Capital
- 61:I.308 Exemptions
- 61:I.309 Due Date, Payment, and Reporting of Tax
- 61:I.311 Newly Taxable Corporations
- 61:I.312 Extension of Time for Filing Return and Paying the Tax
- 61:I.313 Fiscal Year; Accounting Period
- 61:I.320 Books of the Corporation
Chapter 9 — Hazardous Waste Tax
Chapter 10 — Income: Pass-Through Entities
Chapter 11 — Corporation Income Tax
- 61:I.1114 Modifications of Federal Gross Income
- 61:I.1115 Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
- 61:I.1122 Taxes Not Deductible
- 61:I.1130 Computation of Net Allocable Income from Louisiana Sources
- 61:I.1132 Computation of Net Apportionable Income from Louisiana Sources
- 61:I.1134 Determination of Louisiana Apportionment Percent
- 61:I.1135 Sourcing of Sales other than Sales of Tangible Personal Property
- 61:I.1136 Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor
- 61:I.1137 Exceptions to Taxable Year of Inclusion; Taxable Year Deductions Taken
- 61:I.1140 Exemption from Tax on Corporations
- 61:I.1147 Notice of Regulation, Requiring Records, Statements and Special Returns
- 61:I.1148 Corporation Returns
- 61:I.1168 Notice of Fiduciary Relationship
- 61:I.1175 Definition of Separate Corporation Basis
- 61:I.1189 Situs of Stock Canceled or Redeemed in Liquidation
- 61:I.1195 Health Insurance Credit for Contractors of Public Works
Chapter 13 — Income: Individual
- 61:I.1301 Requirements for Submitting Claims for Offset of Individual Income Tax Refunds against Debts Owed Certain State Agencies
- 61:I.1302 Nonresident Net Operating Losses
- 61:I.1303 Application of the Louisiana Individual Income Tax to Native Americans
- 61:I.1304 Nonresident Apportionment of Compensation from Personal Services Rendered in Louisiana
- 61:I.1305 Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
- 61:I.1306 Offset of Individual Income Tax Refunds against Debts Owed Certain Persons
- 61:I.1310 Income Tax Tables
- 61:I.1311 Annual Retirement Income Exemption for Individuals 65 or Older
- 61:I.1312 Net Capital Gains Deduction
- 61:I.1351 Suspension, Revocation, and Denial of Hunting and Fishing Licenses
- 61:I.1355 Suspension and Denial of Renewal of Drivers' Licenses
- 61:I.1357 Income Exemption for Digital Nomads
Chapter 14 — Income: Partnerships
Chapter 15 — Income: Withholding Tax
- 61:I.1501 Income Tax Withholding Tables
- 61:I.1505 Electronic Systems for Withholding Exemption Certificates
- 61:I.1510 Requirements for Substitute Form W-2, Copy 2, Furnished to Payees
- 61:I.1515 Withholding Tax Statements and Returns―Filing Requirements
- 61:I.1516 Payment
- 61:I.1520 Withholding by Professional Athletic Teams
- 61:I.1525 Income Tax Withholding on Gaming Winnings
Chapter 19 — Miscellaneous Tax Exemptions, Credits and Deductions
- 61:I.1901 Employer Tax Credits for Donations of Materials, Equipment, or Instructors to Certain Training Programs or Schools
- 61:I.1902 Inventory Tax Credits
- 61:I.1903 Administration of the Workforce Child Care Tax Credits
- 61:I.1905 Telephone Company Property Assessment Relief Fund
- 61:I.1907 Income Tax Credits for Solar Energy Systems
- 61:I.1909 Work-Based Learning Tax Credit-Eligible Apprentice
- 61:I.1911 Louisiana New Markets Tax Credit
- 61:I.1912 Louisiana New Markets Jobs ActPremium Tax Credit
- 61:I.1913 Alternative Fuel Tax Credit
- 61:I.1915 Small Town Health Professionals Credit
- 61:I.1917 Louisiana Rehabilitation of Historic Structures Tax Credit
- 61:I.1921 Louisiana Youth Jobs Tax Credit
- 61:I.1923 Mobile Workforce Exemption
- 61:I.1925 Donations to Qualifying Foster Care Charitable Organization Credit
- 61:I.1927 Adoption from Foster Care Deduction
- 61:I.1929 Private Adoption of Certain Infants Deduction
- 61:I.1931 Credit for Adoption of Unrelated Infant
- 61:I.1933 Restaurant Oyster Shell Recycling Tax Credit
- 61:I.1935 Louisiana Fortified Roof Tax Credit Program
- 61:I.1937 Construction Code Retrofitting Deduction
Chapter 29 — Natural Resources: Severance Tax
Chapter 31 — Petroleum Products: Gasoline Tax
Chapter 39 — Public Utilities and Carriers: Transportation and Communications Tax
Chapter 41 — Public Utilities and Carriers: Natural Gas Franchise Tax
Chapter 43 — Sales and Use Tax
- 61:I.4301 Uniform State and Local Sales Tax Definitions
- 61:I.4302 Pollution Control Devices and Systems Excluded from the Definition of “Sale at Retail”
- 61:I.4303 Imposition of Tax
- 61:I.4305 Imposition of Tax
- 61:I.4307 Collection
- 61:I.4309 Collection of Tax
- 61:I.4311 Treatment of Tax by Dealer
- 61:I.4351 Returns and Payment of Tax, Penalty for Absorption of Tax
- 61:I.4353 Collection from Interstate and Foreign Transportation Dealers
- 61:I.4355 Collector's Authority to Determine the Tax in Certain Cases
- 61:I.4357 Termination or Transfer of a Business
- 61:I.4359 Dealers Required to Keep Records
- 61:I.4361 Wholesalers and Jobbers Required to Keep Records
- 61:I.4363 Collector's Authority to Examine Records of Transportation Companies
- 61:I.4365 Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment
- 61:I.4367 Failure to Pay Tax; Rule to Cease Business
- 61:I.4369 Sales Returned to Dealer; Credit or Refund of Tax
- 61:I.4371 Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster
- 61:I.4372 Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
- 61:I.4373 Nonresident Contractors
Chapter 44 — Sales and Use Tax Exemptions
- 61:I.4401 Various Exemptions from Tax
- 61:I.4402 Exemptions from Lease or Rental Tax, Helicopters
- 61:I.4403 Ships and Ships' Supplies
- 61:I.4404 Seeds Used in Planting of Crops
- 61:I.4406 Little Theater Tickets
- 61:I.4407 Tickets to Musical Performances of Nonprofit Musical Organizations
- 61:I.4408 Pesticides Used for Agricultural Purposes
- 61:I.4409 Motion Picture Film Rental
- 61:I.4410 Property Purchased for First Use Outside the State
- 61:I.4411 Contracts Prior to and within 90 Days of Tax Levy
- 61:I.4413 Admissions to Entertainment Furnished by Certain Domestic Nonprofit Corporations
- 61:I.4414 Cable Television Installation and Repair
- 61:I.4416 Purchases of Mardi Gras Specialty Items
- 61:I.4417 Exclusions and Exemptions; Purchases Made with United States Department of Agriculture Food Stamp Coupons and Purchases Made under the Women, Infants, and Children's Program
- 61:I.4418 Nonprofit Organizations; Nature of Exemption; Limitations; Qualifications
- 61:I.4420 Property Used in Interstate Commerce
- 61:I.4423 State Sales Tax Holiday on Purchases of Hurricane-Preparedness Items
- 61:I.4427 Sales and Use Tax Exemption for Charitable Construction of Animal Shelters
- 61:I.4428 Partial Sales and Use Tax Exemption on Boats
Chapter 49 — Tax Collection
- 61:I.4901 Alternative Remedies for the Collection of Taxes
- 61:I.4903 Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday
- 61:I.4905 Signature Alternatives; Electronic Filings
- 61:I.4906 Signature Alternatives for Preparers
- 61:I.4907 Remittance of Tax under Protest, Suits or Petitions to Recover
- 61:I.4908 Insufficient Funds Checks
- 61:I.4909 Refund Claims
- 61:I.4910 Electronic Funds Transfer
- 61:I.4911 File Date of Returns and Other Documents; Payment Dates
- 61:I.4913 Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General's Office
- 61:I.4914 Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016
- 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014
- 61:I.4919 Installment Agreement for Payment of Tax
Chapter 51 — Tobacco Tax
- 61:I.5101 Reporting of Certain Imported Cigarettes; Penalty
- 61:I.5103 Manufacturer’s Net Invoiced Price
- 61:I.5105 Articles and Products Made of Tobacco and Tobacco Substitutes
- 61:I.5107 Authority for Stamping Agents to Purchase Certain Unstamped Cigarettes, Tobacco; Approval from Attorney General
- 61:I.5109 Purchase, Shipment of Tax Stamps; Insurance
- 61:I.5111 Affixing of Tax Stamps
- 61:I.5113 Bond Waiver
- 61:I.5115 Refunds/Credits and Destruction of Products
Chapter 53 — Miscellaneous Fees
Chapter 55 — Electric and Hybrid Vehicles
Chapter 61 — Motion Picture Production Tax Credit Program
- 61:I.6101 Purpose
- 61:I.6103 General Description
- 61:I.6105 Definitions
- 61:I.6107 Certification Procedures
- 61:I.6109 Additional Program Provisions
- 61:I.6111 Delinquent tax filing clearance requirement
- 61:I.6113 Application of the Tax Credit
- 61:I.6115 Transfer fee allocation and the Entertainment Development Fund
- 61:I.6119 Louisiana Promotional Graphic
Chapter 63 — Motion Picture Production Tax Credit Program―Qualified Entertainment Company Payroll Tax Credit Program
Chapter 65 — Louisiana Sound Recording Investor Tax Credit Program
Chapter 67 — Louisiana Digital Media and Software Act
Chapter 69 — Musical and Theatrical Production Income Tax Credit Program
- 61:I.6990 Purpose
- 61:I.6991 General Description
- 61:I.6992 Definitions
- 61:I.6993 Certification Procedures
- 61:I.6994 Illustrative Examples of Production Expenses
- 61:I.6997 Additional Program Procedures—State-Certified Musical or Theatrical ProductionReceiving Initial Certification on or after July 1, 2017
- 61:I.6999 Application of the Tax Credit
Part III — Administrative and Miscellaneous Provisions54 sections
Chapter 1 — Agency Guidelines
Chapter 2 — Open Meetings via Electronic Means Policy
Chapter 3 — Alternative Dispute Resolution Procedures
- 61:III.301 Definitions
- 61:III.303 Type of Alternative Dispute Resolution Process
- 61:III.305 Initiation of Arbitration
- 61:III.307 Persons Authorized to Participate in Arbitration
- 61:III.309 Registry of Arbitrators
- 61:III.311 Time Delay for Providing Names of Arbitrators
- 61:III.313 Selection of Arbitration Company
- 61:III.315 Disclosure of Conflict of Interest
- 61:III.317 Procedures for Arbitration
- 61:III.319 Discovery
- 61:III.321 Arbitration Hearing
- 61:III.323 Sequence of the Arbitration Hearing
- 61:III.325 Ex Parte Communication with the Arbitrator
- 61:III.327 Privacy
- 61:III.329 Confidentiality
- 61:III.331 Fees and Expenses
- 61:III.333 Taxpayer's Duty to Protect Protests and Appeals
- 61:III.335 Notice of a Waiver or Extension
Chapter 5 — Authorized Representatives
Chapter 11 — Donations
Chapter 15 — Mandatory Electronic Filing of Tax Returns and Payment
- 61:III.1500 General Rules for Electronic Filing and Payment
- 61:III.1501 Requirement for Tax Preparers to File Income Tax Returns Electronically
- 61:III.1502 Returns Required to be Filed Electronically
- 61:III.1503 Corporation Franchise Tax Returns—Electronic Filing Requirements
- 61:III.1504 Payments Required to be Made Electronically
- 61:III.1505 Corporation Income Tax Returns—Electronic Filing Requirements
- 61:III.1507 Partnership Returns—Electronic Filing Requirements
- 61:III.1527 Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
- 61:III.1532 Payment of Taxes by Credit or Debit Cards; Other
- 61:III.1537 Remote Seller Tax Return—Electronic Filing Requirements
- 61:III.1538 Remote Seller Derived Sales and Use Tax - Electronic Payment Required
Chapter 17 — Administrative Fees
Chapter 21 — Interest and Penalties
- 61:III.2101 Penalty Waiver
- 61:III.2103 Voluntary Disclosure Agreements
- 61:III.2115 Abatement and Compromise of Interest
- 61:III.2116 Interest Waiver and Filing Extensions Following Disasters
- 61:III.2121 Reasonable Cause and Good Faith Exception to Presumption in R.S. 47:1604.1(A)(1)
- 61:III.2123 Good Cause Exception to Presumption of Willful Disregard
- 61:III.2125 Request for Abatement of Presumed Penalty