Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

2,662 sections.

• 47:1 Delegation of power and duties to deputies
• 47:2 General definitions
• 47:3 Suits for taxes by other states; jurisdiction of courts
• 47:4 Same; authority of foreign officials to sue
• 47:5 Authority of domestic officials to sue
• 47:6 Definitions
• 47:7 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:8 Taxation of state banking corporations and shareholders
• 47:9 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:10 Chain store tax; imposition; authority of parishes and municipalities to collect
• 47:11 Tax credit for electric and natural gas service
• 47:12 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:13 Renewal of tax exemption certificates
• 47:15 Taxpayer's Bill of Rights
• 47:21 Application of Chapter
• 47:22 Special classes of taxpayers
• 47:31 Individuals, corporations, and trusts subject to tax
• 47:32 Rates of tax
• 47:32.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:33 Credit for taxes paid in other states
• 47:34 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:35 Neighborhood assistance tax credit
• 47:37 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:38 Repealed by Acts 2009, No. 469, §2, effective July 9, 2009
• 47:41 Net income
• 47:42 Gross income defined
• 47:43 Exclusion from gross income; certain death benefits
• 47:44 Exclusion from gross income; portion of amounts received as annuities
• 47:44.1 Annual retirement or disability income; exemption from taxation
• 47:44.2 Federal social security benefits; federal and railroad retirement income exempt from taxation
• 47:45 Exclusion from gross income; gifts and inheritances
• 47:46 Exclusion from gross income; compensation for injuries or sickness
• 47:46.1 Amounts received under accident and health plans
• 47:46.2 Contributions by employer to accident and health plans
• 47:47 Exclusion from gross income; rental value of minister's dwelling
• 47:48 Exclusion from gross income; interest on Louisiana state or local government obligations
• 47:49 Exclusion from gross income; scholarships and fellowship grants
• 47:50 Exclusion from gross income; war contract renegotiation payments
• 47:51 Exclusions from gross income; governmental subsidies
• 47:52 Exclusion from gross income; compensation or retired pay received by war veterans from United States
• 47:53 Exclusion from gross income; income from carriage on high seas
• 47:53.1 Recovery of bad debts, prior taxes, and delinquency amounts
• 47:53.2 Exclusion from gross income; income from discharge of indebtedness
• 47:53.3 Repealed by Acts 1972, No. 729, §1
• 47:53.4 Exclusions from gross income; amounts of purchase of annuities for certain employees
• 47:53.5 Exclusions from gross income; compensation for disaster services; out-of-state
• 47:54 Deductions from gross income; interest
• 47:55 Deductions from gross income; taxes generally
• 47:56 Deductions from gross income; taxes on shareholders paid by corporation
• 47:57 Deductions from gross income; charitable and other contributions
• 47:58 Deductions from gross income; bad debts
• 47:59 Deductions from gross income; alimony payments
• 47:59.1 Deduction from gross income; adaptive home improvements
• 47:60 Deductions from gross income; losses by individuals
• 47:60.1 Deductions from gross income; casualty losses by individuals
• 47:61 Deductions from gross income; losses by corporations
• 47:62 Deductions from gross income; business expenses
• 47:63 Deductions from gross income; dividends received by corporations
• 47:64 Deductions from gross income; pension trusts
• 47:65 Deductions from gross income; depreciation
• 47:66 Deductions from gross income; depletion
• 47:67 Deductions from gross income; charges in case of oil and gas wells
• 47:68 Deductions from gross income; optional standard deduction
• 47:69 Repealed by Acts 1979, No. 586, §1
• 47:70 Blank
• 47:71 Limitations on deductions for losses from wagering and from wash sales
• 47:72 Limitations on deductions for capital losses
• 47:73 Items not deductible; family transactions
• 47:74 Items not deductible; shrinkage in value of life or terminable interests
• 47:75 Items not deductible; unpaid expenses and interest
• 47:76 Items not deductible; amounts allocable to income not taxed
• 47:77 Items not deductible; miscellaneous
• 47:78 Items not deductible; construction and application of provisions
• 47:79 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:85 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:86 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:87 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:88 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:89 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:91 Period for computation of taxable income
• 47:92 Period in which items of gross income are included
• 47:93 Period for which deductions and credits shall be taken
• 47:94 Installment basis
• 47:95 Allocation of income and deductions and prevention of tax evasion
• 47:96 Change of accounting period
• 47:97 Returns for a period of less than twelve months
• 47:98 Definitions
• 47:101 Individual returns
• 47:102 Corporation returns
• 47:103 Time and place for filing returns; information concerning federal return
• 47:104 Taxpayer to keep records, etc
• 47:105 Payment of tax
• 47:106 REPEALED BY ACTS 1958, NO. 442, §1
• 47:107 Failure to file; penalty
• 47:111 Definitions
• 47:112 Income tax withheld at source
• 47:112.1 Agreements for withholding with United States government
• 47:112.2 Mobile workforce employer exemption from withholding and reporting requirement
• 47:113 Liability of employer
• 47:114 Returns and payment of tax
• 47:114.1 Annual information return of service recipient
• 47:115 Refunds and credits
• 47:116 Declarations of estimated income tax by individuals
• 47:117 Time for filing declarations of estimated income tax by individuals
• 47:117.1 Payment of installments of estimated income tax by individuals
• 47:118 Failure by individual to pay estimated income tax; penalty
• 47:119 Criminal penalties
• 47:120 Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
• 47:120.1 Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
• 47:120.2 Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006
• 47:120.3 Refunds and credits
• 47:120.21 Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
• 47:120.25 Legislative purpose
• 47:120.26 Income tax checkoff; donation for Louisiana Association of Councils on Aging
• 47:120.31 Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
• 47:120.32 Donation of individual income tax refunds and other contributions to the Coastal
• 47:120.33 Income tax checkoff; donation for National Lung Cancer Partnership
• 47:120.34 Legislative intent; declaration of purpose and policy
• 47:120.35 Income tax checkoff; donation for Children's Trust Dedicated Fund Account
• 47:120.36 Income tax checkoff; donation for political party
• 47:120.37 Refund designation on tax form
• 47:120.38 Repealed by Acts 2016, No. 614, §10(C)
• 47:120.39 Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
• 47:120.40 Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
• 47:120.41 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.42 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.51 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.52 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.53 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.54 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.55 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002
• 47:120.57 Income tax checkoff; donation for Ducks Unlimited
• 47:120.61 Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
• 47:120.62 Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
• 47:120.63 Income tax checkoff; donation for Louisiana cancer; creation; use of monies
• 47:120.71 Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory
• 47:120.76 Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
• 47:120.81 Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012
• 47:120.91 Income tax checkoff; donation for the National Multiple Sclerosis Society
• 47:120.95 Income tax checkoff; donation for Louisiana Food Bank Association
• 47:120.101 Income tax checkoff; Louisiana Make-A-Wish Act
• 47:120.111 Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
• 47:120.121 Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
• 47:120.131 Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc
• 47:120.141 Income tax checkoff; donation for Dreams Come True, Inc
• 47:120.151 Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
• 47:120.161 Income tax checkoff; donation for American Red Cross
• 47:120.171 Income tax checkoff; donation for New Opportunities Waiver Fund
• 47:120.181 Income tax checkoff; donation for Maddie's Footprints
• 47:120.191 Income tax checkoff; donation for decorative lighting on the Crescent City Connection
• 47:120.201 Income tax checkoff; donation for New Orleans ferries
• 47:120.211 Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
• 47:120.221 Income tax checkoff; Bastion Community of Resilience
• 47:120.231 Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
• 47:120.241 Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc
• 47:120.251 Income tax checkoff; donation for The Louisiana Association for the Blind
• 47:120.261 Income tax checkoff; donation for the Louisiana Center for the Blind
• 47:120.271 Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc
• 47:120.281 Income tax checkoff; donation for Louisiana State Troopers Charities, Inc
• 47:120.291 Income tax checkoff; donation to the American Rose Society
• 47:120.301 Income tax checkoff; donation to The Extra Mile
• 47:120.311 Income tax checkoff; donation for Louisiana Naval War Memorial Commission;
• 47:120.321 Income tax checkoff; Emerge Center for Communication, Behavior, and
• 47:120.331 Income tax checkoff; donation for Louisiana Horse Rescue Association
• 47:120.341 Income tax checkoff; donation for Louisiana Coalition Against Domestic
• 47:120.351 Income tax checkoff; donation for Sexual Trauma Awareness and Response
• 47:120.361 Income tax checkoff; donation for Grant Walker Educational Center
• 47:120.371 Income tax checkoff; donation for the University of New Orleans Foundation
• 47:120.381 Income tax checkoff; donation for Southeastern Louisiana University Foundation
• 47:120.391 Income tax checkoff; donation for Holden's Hope
• 47:121 Exemptions from tax on corporations
• 47:131 Determination of amount of, and recognition of, gain or loss
• 47:132 Recognition of gain or loss; general rule
• 47:133 Recognition of gain or loss; exchanges solely in kind
• 47:134 Receipt of additional consideration
• 47:135 Exclusion from income; property received in certain corporate liquidations
• 47:136 Recognition of gain or loss; involuntary conversions
• 47:137 Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
• 47:138 Definitions relating to corporate reorganizations
• 47:139 Adjusted basis for determining gain or loss
• 47:140 Unadjusted basis; in general
• 47:141 Unadjusted basis; inventories
• 47:142 Unadjusted basis; gifts after December 31, 1933
• 47:143 Unadjusted basis; transfer in trust after December 31, 1933
• 47:144 Unadjusted basis; gift or transfer in trust before January 1, 1934
• 47:145 Unadjusted basis; property transmitted at death
• 47:146 Unadjusted basis; tax free exchanges generally
• 47:147 Repealed by Acts 1958, No. 443, §1
• 47:148 Basis to corporations
• 47:149 Unadjusted basis; involuntary conversions
• 47:150 Unadjusted basis; wash sales of stock
• 47:151 Unadjusted basis; property acquired during affiliation
• 47:152 Basis of property received in liquidations
• 47:153 Unadjusted basis; property converted from personal use
• 47:154 Repealed by Acts 1958, No. 169, §1
• 47:155 Unadjusted basis; property acquired before January 1, 1934
• 47:156 Adjustments in basis for determining gain or loss
• 47:157 Basis for depreciation
• 47:158 Basis for depletion
• 47:159 Distributions by corporations
• 47:160 Loss from wash sales of stock or securities
• 47:161 Income from sources partly within and partly without the State of Louisiana
• 47:162 Fiduciary returns
• 47:163 Closing by collector of taxable year
• 47:164 Information required and withholding of tax at source
• 47:165 Information by corporations
• 47:166 Returns of brokers
• 47:167 Collection of foreign items
• 47:181 Imposition of tax on estates and trusts
• 47:182 Net income of estate or trust
• 47:183 Credits of estate or trust against net income
• 47:184 Different taxable years
• 47:185 Employees trusts
• 47:186 Revocable trusts
• 47:187 Income for benefit of grantor
• 47:188 Imposition of tax on real estate investment trusts; computation
• 47:201 Partnership informational return of income required; limitations on partner tax
• 47:201.1 Composite returns for nonresident partners or members
• 47:201.2 Reporting adjustments to federal taxable income and federal partnership audit
• 47:202 Income of partner
• 47:203 Partnership computations
• 47:204 Partner's distributive share
• 47:205 Determination of basis of partner's interest
• 47:206 Taxable years of partner and partnership
• 47:207 Transactions between partner and partnership
• 47:208 Continuation of partnership
• 47:209 Nonrecognition of gain or loss on contribution
• 47:210 Basis of contributing partner's interest
• 47:211 Basis of property contributed to partnership
• 47:212 Extent of recognition of gain or loss on distribution
• 47:213 Basis of distributed property other than money
• 47:214 Basis of distributee partner's interest
• 47:215 Optional adjustment to basis of undistributed partnership property
• 47:216 Payments to a retiring partner or a deceased partner's successor in interest
• 47:217 Recognition and character of gain or loss on sale or exchange
• 47:218 Basis of transferee partner's interest
• 47:219 Optional adjustment to basis of partnership property
• 47:220 Treatment of certain liabilities
• 47:220.1 Manner of electing optional adjustment to basis of partnership property
• 47:220.2 Rules for allocation of basis
• 47:220.3 Terms defined
• 47:221 Tax on life insurance companies
• 47:222 Gross income of life insurance companies
• 47:223 Net income of life insurance companies
• 47:224 Insurance companies other than life or mutual
• 47:225 Computation of gross income
• 47:226 Mutual insurance companies other than life
• 47:227 Offset against tax
• 47:241 Net income subject to tax
• 47:242 Segregation of items of gross income
• 47:243 Computation of net allocable income from Louisiana sources
• 47:244 Computation of net apportionable income from Louisiana sources
• 47:245 Determination of Louisiana apportionment percent
• 47:246 Corporations; deduction from net income from Louisiana sources
• 47:247 Allowance of deductions and credits
• 47:248 Exemption for certain nonresident individuals; mobile workforce
• 47:249 Repealed by Acts 1968, No. 106, §10
• 47:261 Refunds and credits; general rules
• 47:262 Overpayment of installment
• 47:263 Overpayment arising from renegotiation of war contract
• 47:264 Overpayments arising from allowance of deductions for bad debts or worthless stock
• 47:265 Credits arising from refunds by utilities
• 47:281 Administration; general
• 47:282 Collection from transferee or fiduciary; procedure
• 47:283 Notice of fiduciary relationship
• 47:284 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:285 Disposition of collections
• 47:285.1 Repealed by Acts 1973, Ex.Sess., No. 8, §2
• 47:287.2 Short title
• 47:287.3 §§287.3 - 287.10. (Blank)
• 47:287.11 Tax imposed
• 47:287.12 Rates of tax
• 47:287.34 Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005
• 47:287.61 Gross income defined
• 47:287.63 Allowable deductions defined
• 47:287.65 Net income defined
• 47:287.67 Louisiana net income defined
• 47:287.69 Louisiana taxable income defined
• 47:287.71 Modifications to federal gross income
• 47:287.73 Modifications to deductions from gross income allowed by federal law
• 47:287.75 Computation of net income
• 47:287.77 Computation of Louisiana net income or loss
• 47:287.79 Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022
• 47:287.81 Items not deductible; amounts attributable to income not taxed
• 47:287.82 Corporate deductions; add-back of certain intangible expenses; interest and
• 47:287.83 Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022
• 47:287.85 Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022
• 47:287.86 Net operating loss deduction
• 47:287.91 Determination of Louisiana net income or loss
• 47:287.92 Segregation of items of gross income
• 47:287.93 Computation of net allocable income from Louisiana sources
• 47:287.94 Computation of net apportionable income from Louisiana sources
• 47:287.95 Determination of Louisiana apportionment percent
• 47:287.441 Accounting periods, methods of accounting, and adjustments
• 47:287.442 Exceptions to taxable year of inclusion; taxable year deductions taken
• 47:287.443 Effective dates, taxable year, 52-53 week year
• 47:287.444 Returns for a period of less than twelve months, special tax computation
• 47:287.445 Special adjustment for long-term contracts
• 47:287.480 Special adjustments by the secretary
• 47:287.501 Exemption from tax on corporations
• 47:287.521 Farmers' cooperatives; all cooperatives
• 47:287.526 Shipowners' protection and indemnity associations
• 47:287.527 Political organizations
• 47:287.528 Homeowners' associations
• 47:287.601 Notice or regulations requiring records, statements, and special returns
• 47:287.611 General requirement of return, statement, or list
• 47:287.612 Corporation returns
• 47:287.613 Alternative forms and instructions
• 47:287.614 Time and place for filing returns; information concerning federal return;
• 47:287.621 Failure to file; penalty
• 47:287.623 Period covered by returns or other documents
• 47:287.625 Computations on returns or other documents
• 47:287.627 Identifying number; information
• 47:287.641 Due date of tax
• 47:287.651 Payment of tax
• 47:287.654 Installment payments of estimated income tax by corporations
• 47:287.655 Failure by corporation to pay estimated income tax
• 47:287.656 Adjustment of overpayment of estimated income tax by corporation
• 47:287.657 Estimated tax payments during the course of a federal audit
• 47:287.659 Refunds and credits; general rules
• 47:287.660 Overpayment of installment
• 47:287.662 Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
• 47:287.663 Overpayments arising from allowance of deductions for bad debts or worthless stock
• 47:287.664 Credits arising from refunds by utilities
• 47:287.681 Administration
• 47:287.682 Collection from transferee or fiduciary; procedure
• 47:287.683 Notice of fiduciary relationship
• 47:287.701 Definitions, use of terms and purpose
• 47:287.702 Effect of Election Out of Federal Partnership Provisions
• 47:287.732 S corporations
• 47:287.732.1 Composite returns for nonresident shareholders
• 47:287.732.2 Election for S corporations and other flow-through entities
• 47:287.733 Corporations filing consolidated federal returns
• 47:287.734 Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
• 47:287.736 Real Estate Investment Trusts (REITs)
• 47:287.738 Other inclusions and exclusions from gross income
• 47:287.741 Special rule for leases
• 47:287.743 Deductions from gross income; charges in case of oil and gas wells
• 47:287.744 Tax deduction; election; bonus depreciation and amortization
• 47:287.745 Deductions from gross income; depletion
• 47:287.746 Adjustments to income and deductions
• 47:287.747 Situs of stock cancelled or redeemed in liquidation
• 47:287.748 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.749 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.750 Louisiana work opportunity tax credit
• 47:287.751 Reconciliation of transitional differences
• 47:287.752 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.753 Neighborhood assistance tax credit
• 47:287.755 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.756 Tax credit for environmental equipment purchases
• 47:287.757 Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009
• 47:287.758 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.759 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:287.785 Rules and regulations
• 47:290 Purpose
• 47:291 Application of Part
• 47:292 Inconsistent provisions
• 47:292.1 Special authority for the secretary with respect to military service in the Persian Gulf area
• 47:292.2 Special grant of authority for the secretary with respect to military service in Bosnia
• 47:292.3 Special authority for the secretary with respect to certain military
• 47:293 Definitions
• 47:293.1 Deduction for federal income tax for Hurricane Ida
• 47:293.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:294 Standard deduction
• 47:295 Tax imposed on individuals; administration
• 47:296 Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003
• 47:296.1 Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025
• 47:296.2 Suspension and denial of renewal of drivers' licenses
• 47:296.3 Suspension, revocation, or denial of hunting and fishing licenses
• 47:297 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:297.1 Tax deduction; medical savings accounts
• 47:297.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:297.3 Exclusion from income; S Bank shareholder non-taxable income
• 47:297.4 Reduction to tax due; certain child care expenses
• 47:297.5 Exemption from income; payments received from the Louisiana Military Family Assistance Fund
• 47:297.6 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:297.7 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:297.8 Earned income tax credit
• 47:297.9 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:297.10 Tax deduction; elementary and secondary school tuition
• 47:297.11 Tax deduction; educational expenses for home-schooled children
• 47:297.12 Tax deduction; fees and other educational expenses for a quality public education
• 47:297.13 Tax deduction; employment of certain qualified disabled individuals;
• 47:297.14 Pass-through entity exclusion
• 47:297.15 Tax deduction; educational expenses; COVID-19 pandemic in 2020
• 47:297.16 Tax exemption; COVID-19 relief benefit
• 47:297.17 Exemption for military survivor benefit plan payments
• 47:297.18 Tax exemption; digital nomads; requirements; limitations
• 47:297.19 Tax credit; stillborn child
• 47:297.20 Tax deduction; adoption from foster care
• 47:297.21 Tax deduction; private adoption of certain infants
• 47:297.22 Tax credit; pregnancy-related deaths
• 47:297.23 Tax credit; adoption
• 47:297.24 Tax credit; purchases of firearm safety devices
• 47:297.25 Tax deduction; election; bonus depreciation and amortization
• 47:297.26 Tax deduction; hardship distributions from retirement accounts
• 47:298 Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022
• 47:299 Nonseparability
• 47:299.1 Purpose
• 47:299.2 Definitions
• 47:299.3 Offset request
• 47:299.4 Authority of the secretary; provision for rules and regulations
• 47:299.5 Procedure for making offset claims
• 47:299.6 Disallowance of claims by secretary
• 47:299.7 Offset and remittance to the claimant; escrow account; removal from
• 47:299.8 Notice of offset
• 47:299.9 Remittance; equivalent of refund
• 47:299.10 Liability of secretary
• 47:299.11 Ranking and priority of claims
• 47:299.12 Contest of offset
• 47:299.13 Waiver of right to contest offset
• 47:299.14 Form of contest
• 47:299.15 Disposition and appeal of contests
• 47:299.16 Delay for appeal
• 47:299.17 Notice of completion of offset
• 47:299.18 Refund of excess of offset over debt
• 47:299.19 Rules and regulations of claiming agency
• 47:299.20 Fees from offset claims
• 47:299.21 Collection of past due probation or parole fees; Department of Public Safety and
• 47:299.31 Purpose
• 47:299.32 Definitions
• 47:299.33 Offset request
• 47:299.34 Authority of the secretary; provision for rules and regulations
• 47:299.35 Procedure for making offset claims
• 47:299.36 Disallowance of claims by secretary
• 47:299.37 Offset and remittance to the claimant
• 47:299.38 Notice of offset
• 47:299.39 Remittance; equivalent of refund
• 47:299.40 Liability of secretary
• 47:299.41 Ranking and priority of claims
• 47:300.1 Tax imposed
• 47:300.2 Application of Part
• 47:300.3 Residents and nonresidents
• 47:300.4 Intent, purpose
• 47:300.5 Fiduciary responsibility
• 47:300.6 Louisiana taxable income of resident estate or trust
• 47:300.7 Louisiana taxable income of nonresident estate or trust
• 47:300.8 Repealed by Acts 1998, No. 61, §2
• 47:300.9 Tax credit
• 47:300.10 Definitions
• 47:300.11 Inconsistent provisions
• 47:301 Definitions
• 47:301.1 Telecommunications and ancillary services
• 47:301.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:301.3 Services
• 47:301.4 Sales transaction sourcing rules
• 47:301.5 Bundled transactions
• 47:301.6 Digital products
• 47:301.7 Sales and use tax exemptions; uniformity of base
• 47:302 Imposition of tax
• 47:302.1 Exemptions from lease or rental tax, helicopters
• 47:302.2 Disposition of certain collections in the city of Shreveport
• 47:302.3 Disposition of certain collections in the city of Bossier City
• 47:302.4 Disposition of certain collections in Madison and Richland Parishes
• 47:302.5 Disposition of certain collections in Vernon Parish
• 47:302.6 Disposition of certain collections in Avoyelles Parish
• 47:302.7 Disposition of certain collections in Ouachita Parish
• 47:302.8 Disposition of certain collections in Lincoln Parish
• 47:302.9 Disposition of certain collections in Morehouse Parish
• 47:302.10 Disposition of certain collections in Natchitoches Parish
• 47:302.11 Disposition of certain collections in St. Charles Parish
• 47:302.12 Disposition of certain collections in Calcasieu Parish
• 47:302.13 Disposition of certain collections in Iberia Parish
• 47:302.14 Disposition of certain collections in Calcasieu Parish
• 47:302.15 Disposition of certain collections in Webster Parish
• 47:302.16 Disposition of certain collections in Winn Parish
• 47:302.17 Disposition of certain collections in Tangipahoa Parish
• 47:302.18 Disposition of certain collections in Lafayette Parish
• 47:302.19 Disposition of certain collections in Lafourche Parish
• 47:302.20 Disposition of certain collections in Terrebonne Parish
• 47:302.21 Disposition of certain collections in Ascension Parish
• 47:302.22 Acadia Parish Visitor Enterprise Fund
• 47:302.23 Disposition of certain collections in Vermilion Parish
• 47:302.24 Disposition of certain collections in Beauregard Parish
• 47:302.25 Disposition of certain collections in Cameron Parish
• 47:302.26 Disposition of certain collections in St. Tammany Parish
• 47:302.27 Disposition of certain collections in St. Martin Parish
• 47:302.28 Disposition of certain collections in Pointe Coupee Parish
• 47:302.29 Disposition of certain collections in East Baton Rouge Parish
• 47:302.30 Disposition of certain collections in Rapides Parish
• 47:302.31 Disposition of certain collections in West Carroll Parish
• 47:302.32 Disposition of certain collections in East Carroll Parish
• 47:302.33 Disposition of certain collections in Tensas Parish
• 47:302.34 Disposition of certain collections in Franklin Parish
• 47:302.35 Disposition of certain collections in Jackson Parish
• 47:302.36 Disposition of certain collections in Allen Parish
• 47:302.37 Disposition of certain collections in Sabine Parish
• 47:302.38 Disposition of certain collections in Jefferson Davis Parish
• 47:302.39 Disposition of certain collections in DeSoto Parish
• 47:302.40 Disposition of certain collections in Plaquemines Parish
• 47:302.41 Disposition of certain collections in Livingston Parish
• 47:302.42 Disposition of certain collections in the town of Homer in Claiborne Parish
• 47:302.43 Disposition of certain collections in Union Parish
• 47:302.44 Disposition of certain collections in St. Mary Parish
• 47:302.45 Disposition of certain collections in Red River Parish
• 47:302.46 Disposition of certain collections in West Feliciana Parish
• 47:302.47 Disposition of certain collections in East Feliciana Parish
• 47:302.48 Disposition of certain collections in LaSalle Parish
• 47:302.49 Disposition of certain collections in Evangeline Parish
• 47:302.50 Disposition of certain collections in the city of Baker
• 47:302.51 Disposition of certain collections in Bienville Parish
• 47:302.52 Disposition of certain collections in Claiborne Parish
• 47:302.53 Disposition of certain collections in Concordia Parish
• 47:302.54 Allocation of certain collections in Vernon Parish
• 47:302.55 Disposition of certain collections in Grant Parish
• 47:302.56 Disposition of certain collections in Orleans Parish
• 47:303 Collection
• 47:303.1 Direct Payment Numbers
• 47:304 Treatment of tax by dealer
• 47:305 Exemptions from the tax
• 47:305.1 Exclusions and exemptions; ships and ships' supplies
• 47:305.2 Exemption; medical
• 47:305.3 Exemptions; agricultural
• 47:305.4 Exemptions; raw materials for further processing
• 47:305.5 Exemptions; manufacturing machinery and equipment
• 47:305.6 Exemptions; schools and educational materials
• 47:305.7 Exclusions and exemptions; intergovernmental; government
• 47:305.8 Exclusion; funeral directing services
• 47:305.9 Exclusions and exemptions; motion picture film rental
• 47:305.10 Exemptions; property purchased for first use outside the state
• 47:305.11 Exclusions and exemptions; contracts prior to and within ninety days of tax levy
• 47:305.12 Exemptions; software and digital products; business use; healthcare use
• 47:305.13 Exemption; purchases by certain religious institutions
• 47:305.14 Exemptions; nonprofit organizations; nature of exemption; limitations;
• 47:305.15 Exclusions and exemptions; sales or purchases by individuals who are blind
• 47:305.16 Exemption; purchases by certain nonprofit organizations
• 47:305.17 Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
• 47:305.18 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.19 Exclusions and exemptions; leased vessels used in the production of minerals
• 47:305.20 Exemptions; Louisiana commercial fishermen
• 47:305.21 Exemption; sickle cell disease organizations
• 47:305.22 Exemption; Habitat for Humanity
• 47:305.23 Sales and use tax exemption; boats
• 47:305.24 Exemption; purchases by certain child advocacy organizations
• 47:305.25 Exemption; antique motor vehicles
• 47:305.26 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.27 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:305.28 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.29 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:305.30 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.31 Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005
• 47:305.32 Repealed by Acts 1982, No. 44, §1
• 47:305.33 Exclusions and exemptions; certain sales at cultural events
• 47:305.34 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:305.35 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:305.36 Exclusions and exemptions; motor vehicles
• 47:305.37 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.38 Exclusions and exemptions; sheltered workshop or supported employment
• 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases
• 47:305.40 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.41 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.42 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.43 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.44 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.45 Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
• 47:305.46 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.47 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.48 Exemption; automobiles owned by military personnel
• 47:305.49 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.50 Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
• 47:305.51 Exemption; utilities used by steelworks and blast furnaces
• 47:305.52 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.53 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.54 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.55 Terminated on June 30, 2007, by Acts 2005, 1
• 47:305.56 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.57 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.58 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.59 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.60 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.61 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.62 Exemption; Annual Louisiana Second Amendment Weekend Holiday
• 47:305.63 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.64 Exemption; qualifying radiation therapy treatment centers
• 47:305.65 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.66 Exemption; parish councils on aging
• 47:305.67 Exemption; breastfeeding items
• 47:305.68 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.69 Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019
• 47:305.70 Exemption; sale of toys to certain nonprofit organization
• 47:305.71 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.72 Rebates; sales and use tax for motor vehicles used by persons with orthopedic
• 47:305.73 Exemptions; data center facility equipment
• 47:305.74 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.75 Exemptions; feminine hygiene products and diapers
• 47:305.76 Exemption; infused, injected, or topical prescription drugs for treating certain
• 47:305.77 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.78 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.79 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.80 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:305.81 Rebate; state sales and use tax for purchases of equipment, machinery, and other
• 47:306 Returns and payment of tax; penalty for absorption
• 47:306.1 Collection from interstate and foreign transportation dealers
• 47:306.2 Collection from certain interstate and foreign transportation dealers
• 47:306.3 Donations to the Louisiana Military Family Assistance Fund
• 47:306.4 Registration of dealers; sale, lease, or rental through online forums
• 47:306.5 Annual reporting requirement
• 47:306.6 Annual aviation fuel estimates; calculations; agreements with the Department of
• 47:307 Collector's authority to determine the tax in certain cases
• 47:308 Termination or transfer of business
• 47:309 Dealers required to keep records
• 47:309.1 Sales in Louisiana of tangible personal property, digital products, and taxable
• 47:310 Wholesalers and jobbers required to keep records
• 47:311 Collector's authority to examine records of transportation companies
• 47:312 Failure to pay tax on imported tangible personal property or digital products; grounds
• 47:313 System of import permits; seizure and forfeiture of vehicles used in importing without permit
• 47:314 Failure to pay tax; rule to cease business
• 47:315 Sales returned to dealer; credit or refund of tax
• 47:315.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:315.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:315.3 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:315.4 Sales and use tax credit; waiver of homestead exemption
• 47:315.5 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:316 Collector to provide forms
• 47:317 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:318 Disposition of collections
• 47:321 Imposition of tax
• 47:321.1 Imposition of tax
• 47:322 Collection of the tax
• 47:322.1 Disposition of certain collections in Ouachita Parish
• 47:322.2 Disposition of certain collections in West Carroll Parish
• 47:322.3 Disposition of certain collections in East Carroll Parish
• 47:322.4 Disposition of certain collections in Tensas Parish
• 47:322.5 Disposition of certain collections in Tangipahoa Parish
• 47:322.6 Disposition of certain collections in Washington Parish
• 47:322.7 Disposition of certain collections in Allen Parish
• 47:322.8 Disposition of certain funds in Beauregard Parish
• 47:322.9 Disposition of certain collections in East Baton Rouge Parish
• 47:322.10 Disposition of certain collections in Sabine Parish
• 47:322.11 Disposition of certain collections in Calcasieu Parish
• 47:322.12 Disposition of certain collections in Cameron Parish
• 47:322.13 Disposition of certain collections in Natchitoches Parish
• 47:322.14 Disposition of certain collections in Jefferson Davis Parish
• 47:322.15 Disposition of certain collections in St. Charles, St. John the Baptist, and St. James
• 47:322.16 Disposition of certain collections in Winn Parish
• 47:322.17 Disposition of certain collections in Morehouse Parish
• 47:322.18 Disposition of certain collections in Madison and Richland Parishes
• 47:322.19 Disposition of certain collections in Vernon Parish
• 47:322.20 Disposition of certain collections in Plaquemines Parish
• 47:322.21 Disposition of certain collections in Livingston Parish
• 47:322.22 Disposition of certain collections in the town of Homer in Claiborne Parish
• 47:322.23 Disposition of certain collections in Union Parish
• 47:322.24 Disposition of certain collections in Terrebonne Parish
• 47:322.25 Disposition of certain collections in St. Mary Parish
• 47:322.26 Disposition of certain collections in West Feliciana Parish
• 47:322.27 Disposition of certain collections in East Feliciana Parish
• 47:322.28 Disposition of certain collections in Lafayette Parish
• 47:322.29 Disposition of certain collections in Avoyelles Parish
• 47:322.30 Disposition of certain collections in the cities of Shreveport and Bossier City
• 47:322.31 Disposition of certain collections in Vermilion Parish
• 47:322.32 Disposition of certain collections in Rapides Parish
• 47:322.33 Disposition of certain collections in Lincoln Parish
• 47:322.34 Disposition of certain collections in the parish of Jefferson
• 47:322.35 Disposition of certain collections in LaSalle Parish
• 47:322.36 Disposition of certain collections in Caldwell Parish
• 47:322.37 Disposition of certain collections in St. Tammany Parish
• 47:322.38 Disposition of certain collections in Orleans Parish
• 47:322.39 Disposition of certain collections in St. Bernard Parish
• 47:322.40 Disposition of certain collections in Red River Parish
• 47:322.41 Disposition of certain collections in Evangeline Parish
• 47:322.42 Disposition of certain collections in the city of Baker
• 47:322.43 Disposition of certain collections in Bienville Parish
• 47:322.44 Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012
• 47:322.45 Disposition of certain collections in Concordia Parish
• 47:322.46 Disposition of certain collections in Lafourche Parish
• 47:322.47 Disposition of certain collections in Webster Parish
• 47:322.48 Disposition of certain collections in Grant Parish
• 47:322.49 Disposition of certain collections in Orleans Parish
• 47:323 Repealed by Acts 1986, No. 389, §2
• 47:324 Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
• 47:325 Repealed by Acts 1988, No. 2, §2
• 47:331 Imposition of tax
• 47:332 Collection of the tax
• 47:332.1 Disposition of certain collections in the parish of Jefferson
• 47:332.2 Disposition of certain collections in East Baton Rouge Parish
• 47:332.3 Disposition of certain collections in Vernon Parish
• 47:332.4 Disposition of certain collections in St. John the Baptist Parish
• 47:332.5 Disposition of certain collections in Natchitoches Parish
• 47:332.6 Disposition of certain collections in the city of Shreveport
• 47:332.7 Disposition of certain collections in the city of Bossier City
• 47:332.8 Disposition of certain collections in Washington Parish
• 47:332.9 Disposition of certain collections in parish of Lafayette
• 47:332.10 Disposition of certain collections in Orleans Parish
• 47:332.11 Disposition of certain collections in Vermilion Parish
• 47:332.12 Disposition of certain collections in Beauregard Parish
• 47:332.13 Disposition of certain collections in St. Tammany Parish
• 47:332.14 Disposition of certain collections in Tangipahoa Parish
• 47:332.15 Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012
• 47:332.16 Disposition of certain collections in Ouachita Parish
• 47:332.17 Disposition of certain collections in Pointe Coupee Parish
• 47:332.18 Disposition of certain collections in Iberville Parish
• 47:332.19 Disposition of certain collections in West Baton Rouge Parish
• 47:332.20 Disposition of certain collections in St. Landry Parish
• 47:332.21 Disposition of certain collections in Avoyelles Parish
• 47:332.22 Disposition of certain collections in St. Bernard Parish
• 47:332.23 Disposition of certain collections in St. James Parish
• 47:332.24 Disposition of certain collections in St. Charles Parish
• 47:332.25 Disposition of certain collections in West Carroll Parish
• 47:332.26 Disposition of certain collections in East Carroll Parish
• 47:332.27 Disposition of certain collections in Tensas Parish
• 47:332.28 Disposition of certain collections in Allen Parish
• 47:332.29 Disposition of certain collections in Sabine Parish
• 47:332.30 Disposition of certain collections in Calcasieu Parish
• 47:332.31 Disposition of certain collections in Cameron Parish
• 47:332.32 Disposition of certain collections in Jefferson Davis Parish
• 47:332.33 Disposition of certain collections in Winn Parish
• 47:332.34 Disposition of certain collections in Morehouse Parish
• 47:332.35 Disposition of certain collections in Plaquemines Parish
• 47:332.36 Disposition of certain collections in Livingston Parish
• 47:332.37 Disposition of certain collections in the town of Homer in Claiborne Parish
• 47:332.38 Disposition of certain collections in Union Parish
• 47:332.39 Disposition of certain collections in Terrebonne Parish
• 47:332.40 Disposition of certain collections in St. Mary Parish
• 47:332.41 Disposition of certain collections in West Feliciana Parish
• 47:332.42 Disposition of certain collections in East Feliciana Parish
• 47:332.43 Disposition of certain collections in Lincoln Parish
• 47:332.44 Disposition of certain collections in Madison and Richland Parishes
• 47:332.45 Disposition of certain collections in Red River Parish
• 47:332.46 Disposition of certain collections in LaSalle Parish
• 47:332.47 Disposition of certain collections in Evangeline Parish
• 47:332.48 Disposition of certain collections in the city of Baker
• 47:332.49 Disposition of certain collections in Bienville Parish
• 47:332.50 Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012
• 47:332.51 Disposition of certain collections in Concordia Parish
• 47:332.52 Disposition of certain collections in Lafourche Parish
• 47:332.53 Disposition of certain collections in Webster Parish
• 47:332.54 Disposition of certain collections in Grant Parish
• 47:332.55 Disposition of certain collections in Orleans Parish
• 47:333 Use tax on limestone aggregate
• 47:335.1 Short title
• 47:335.2 Definitions
• 47:335.3 Policy
• 47:335.4 Multistate discussions; Streamlined Sales and Use Tax Agreement
• 47:335.5 Louisiana law unmodified
• 47:335.6 Agreement prerequisites
• 47:335.7 Cooperating sovereigns
• 47:335.8 Agreement beneficiaries; standing
• 47:335.9 Certified service provider; certified automated system; proprietary system
• 47:337.1 Short title
• 47:337.2 Intent; application and interpretation of Chapter
• 47:337.3 Imposition of political subdivision tax
• 47:337.4 Levy of sales and use taxes
• 47:337.5 Local sales and use taxes effective date
• 47:337.5.1 Levy of parish tax; sales tax in parish of state capitol
• 47:337.6 Definitions
• 47:337.7 Exemptions generally
• 47:337.8 Prohibited exemptions; specific application required
• 47:337.9 Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions
• 47:337.10 Optional exemptions
• 47:337.10.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:337.10.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:337.11 Other provisions applicable to local sales and use tax
• 47:337.11.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:337.11.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:337.11.3 Imposition of tax; prohibition
• 47:337.11.4 Local taxes; prohibition on levy of local taxes on nongaming incentives or
• 47:337.12 Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
• 47:337.12.1 Road material construction contracts; determination of where tax is due;
• 47:337.13 Collection of sales and use taxes by political subdivisions
• 47:337.13.1 Power to employ counsel; attorney fees
• 47:337.14 Central collection commission
• 47:337.14.1 Uniform reporting for collectors
• 47:337.15 Collection
• 47:337.16 Authority to collect local sales and use taxes
• 47:337.16.1 Agreements for collection by collector of revenue of taxes due the city of New Orleans
• 47:337.16.2 Contents of agreement for collection of taxes; termination date
• 47:337.16.3 Enforcement of payment of taxes
• 47:337.16.4 Charge for collection; remitting amounts collected
• 47:337.16.5 Collector to be furnished copies of ordinances and regulations
• 47:337.16.6 Collector to be furnished list of taxpayers; records made available
• 47:337.17 Treatment of tax by dealer
• 47:337.18 Returns and payment of tax; penalty for absorption
• 47:337.19 Withholding of state funds; assessment and collection standards
• 47:337.20 Collection from interstate and foreign transportation dealers
• 47:337.20.1 Collection from certain interstate and foreign transportation dealers
• 47:337.21 Termination or transfer of business
• 47:337.22 Sales and use tax returns
• 47:337.23 Uniform electronic local return and remittance system; official record of tax rates
• 47:337.24 Miscellaneous administrative provisions
• 47:337.25 Authority of collectors to sue
• 47:337.26 Contracts for purposes relating to collection of sales and use taxes
• 47:337.27 Venue
• 47:337.28 Collector's authority to determine the tax in certain cases
• 47:337.28.1 Arbitrary assessments prohibited
• 47:337.29 Dealers required to keep records
• 47:337.30 Wholesalers and jobbers required to keep records
• 47:337.31 Collector's authority to examine records of transportation companies
• 47:337.32 Failure to pay tax on imported tangible personal property; grounds for attachment
• 47:337.33 Failure to pay tax; rule to cease business
• 47:337.34 Sales returned to dealer; credit or refund of tax
• 47:337.35 Collector's duty to determine correct tax
• 47:337.36 Power to examine records and premises of taxpayer
• 47:337.37 Retention of records by taxpayers
• 47:337.38 Power to request records in machine-sensible format
• 47:337.39 Power to examine the records of third parties
• 47:337.40 Power to conduct hearings
• 47:337.41 Power to subpoena witnesses; fees
• 47:337.42 Notice to attend hearings; how given
• 47:337.43 Procedure to compel witnesses to attend and to testify at hearing
• 47:337.44 Rule to show cause and examination of judgment debtor
• 47:337.45 Alternative remedies for the collection of taxes
• 47:337.46 Special authority to enforce collection of taxes collected or withheld; personal
• 47:337.47 Special authority to recover rebates
• 47:337.48 Determination and notice of tax due
• 47:337.49 Protest to collector's determination of tax due
• 47:337.50 Assessment of tax, interest, and penalties
• 47:337.51 Notice of assessment and right to appeal
• 47:337.51.1 Mediation after assessment
• 47:337.52 Waiver of restrictions and delays
• 47:337.53 Assessment and notice when tax is in jeopardy
• 47:337.54 Assessment and claims in bankruptcy and receivership
• 47:337.55 Assessment of tax shown on face of taxpayer's returns
• 47:337.56 Collection by distraint and sale authorized
• 47:337.57 Distraint defined
• 47:337.58 Distraint procedure
• 47:337.59 Surrender of property subject to distraint
• 47:337.60 Sale of distrained property
• 47:337.61 Collection by summary court proceeding authorized
• 47:337.62 Injunctions prohibited
• 47:337.63 Remittance of tax under protest; suits to recover
• 47:337.64 Alternative remedy for dealers
• 47:337.65 Tax obligation to constitute a lien, privilege and mortgage
• 47:337.66 Cancellation of lien, privilege, and mortgage
• 47:337.67 Suspension and interruption of prescription
• 47:337.68 Prescription of assessments as judgments
• 47:337.69 Interest on unpaid taxes
• 47:337.70 Penalty for failure to make timely return
• 47:337.71 Waiver of penalty for delinquent filing or delinquent payment
• 47:337.72 Penalty for false or fraudulent return
• 47:337.73 Negligence penalty
• 47:337.74 Insufficient funds check in payment of taxes; penalty
• 47:337.75 Examination and hearing costs
• 47:337.76 Distraint cost penalty
• 47:337.77 Refunds of overpayments authorized
• 47:337.78 Crediting or offset of overpayments against other obligations
• 47:337.79 Prescription of refunds or credits
• 47:337.80 Interest on refunds or credits
• 47:337.81 Appeals from the collector's disallowance of refund claim
• 47:337.81.1 Board of Tax Appeals; finding of overpayment upon appeal from assessment
• 47:337.82 Criminal penalty for failing to account for local tax monies
• 47:337.83 Criminal penalty for evasion of tax
• 47:337.84 Running of time limitations for criminal offenses
• 47:337.85 Payment of taxes by receivers, referees, trustees or liquidators
• 47:337.86 Credit for taxes paid
• 47:337.87 Post-session update procedure
• 47:337.91 Purpose; form of citation
• 47:337.92 Definitions
• 47:337.93 Public information; adoption of rules; availability of rules and orders
• 47:337.94 Procedure for adoption of rules
• 47:337.95 Filing; taking effect of rules
• 47:337.96 Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
• 47:337.97 Judicial review of validity or applicability of rules
• 47:337.98 Appeals
• 47:337.99 Review of board rules
• 47:337.100 Legislative veto, amendment, or suspension of rules and regulations
• 47:337.101 Procedures to seek uniformity of interpretation of common or local sales tax law
• 47:337.102 Louisiana Uniform Local Sales Tax Board; creation; membership; powers and
• 47:338.1 Tax authorized; rate; sales tax districts; certain municipalities
• 47:338.2 Tax authorized; rate; town of St. Francisville
• 47:338.3 Sales tax authorized; rate; town of Zachary
• 47:338.4 Tax authorized; city of New Orleans
• 47:338.5 Tax authorized; rate; city of New Iberia
• 47:338.6 Tax authorized; rate; city of Jeanerette
• 47:338.7 Tax authorized; rate; city of Monroe
• 47:338.8 Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
• 47:338.9 Tax authorized; rate; St. Landry Parish municipalities
• 47:338.10 Tax authorized; Iberia Parish
• 47:338.11 Village of Maurice; additional sales and use tax authorized
• 47:338.12 City of Monroe; authority to levy additional sales and use taxes
• 47:338.13 Additional sales and use tax in certain home rule municipalities
• 47:338.14 City of Minden; authority to levy additional sales and use tax
• 47:338.15 Tax authorized; rate; town of Merryville
• 47:338.16 City of Shreveport; authority to levy additional sales and use tax
• 47:338.17 Municipalities in Tensas Parish; authority to levy additional sales and use tax
• 47:338.18 City of Bogalusa; authority to levy additional sales and use tax
• 47:338.19 City of Bastrop; authority to levy additional sales and use tax
• 47:338.20 Town of Springfield; authority to levy additional sales and use tax
• 47:338.21 Town of Lake Providence; authority to levy additional sales and use tax
• 47:338.22 Village of Baskin; authority to levy additional sales and use tax
• 47:338.23 City of Monroe; authority to levy additional sales and use tax
• 47:338.24 City of Winnsboro; authority to levy additional sales and use tax
• 47:338.24.1 Town of Homer; authority to levy additional sales and use tax
• 47:338.24.2 Town of Jonesville; sales and use tax; authorization
• 47:338.24.3 City of Carencro; authority to levy additional sales and use tax
• 47:338.24.4 Town of Duson; authority to levy additional sales and use tax
• 47:338.24.5 City of Scott; authority to levy additional sales and use tax
• 47:338.24.6 City of Abbeville; authority to levy additional sales and use tax
• 47:338.25 Imposition of tax; election
• 47:338.26 Cumulative nature of tax; collection
• 47:338.27 Ordinance imposing tax; purposes of tax
• 47:338.28 Repeal
• 47:338.29 Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
• 47:338.30 Funding of sales tax revenues
• 47:338.31 Authority to issue bonds
• 47:338.32 Election
• 47:338.33 Form and term of bonds
• 47:338.34 Security for bonds
• 47:338.35 Pledge of revenues; rights of bondholders
• 47:338.36 Priorities
• 47:338.37 Discontinuance or decrease of tax prohibited
• 47:338.38 Resolutions; contents
• 47:338.39 Advertisement for bids; private sale
• 47:338.40 Trust fund
• 47:338.41 Regularity of proceedings; recital on bonds
• 47:338.42 Registration
• 47:338.43 Tax exemption; bonds as security
• 47:338.44 Provisions as cumulative
• 47:338.45 Negotiability
• 47:338.46 Publication of resolution; prescription on testing validity
• 47:338.47 City of New Orleans; not applicable
• 47:338.48 Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
• 47:338.49 Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
• 47:338.50 Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
• 47:338.51 Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
• 47:338.52 Tax authorized; rate
• 47:338.53 Collection of sales and use taxes in certain parishes
• 47:338.54 Additional sales and use tax authorized
• 47:338.54.1 Sales and use rate tax limits; Lafourche Parish
• 47:338.55 Additional sales and use tax authorized
• 47:338.56 Authorization to levy and collect tax in Evangeline Parish; procedure; collection;
• 47:338.57 Authorization to levy and collect additional sales and use tax in Morehouse Parish
• 47:338.58 Authorization to levy and collect additional sales and use tax in Livingston Parish
• 47:338.59 Authorization to levy and collect additional sales and use tax in Catahoula Parish
• 47:338.60 Authorization to levy and collect additional sales and use tax in Tensas Parish
• 47:338.61 Authorization to levy and collect additional sales and use tax in Tensas Parish
• 47:338.62 Authorization to levy and collect additional sales and use tax; Livingston Parish
• 47:338.63 Authorization to levy and collect additional sales and use tax in Richland Parish
• 47:338.64 Authorization to levy and collect additional sales and use tax in St. Helena Parish
• 47:338.64.1 Authorization to levy and collect additional sales and use tax in Iberville Parish
• 47:338.65 Election
• 47:338.66 Sales and use taxes of political subdivisions; authorized use after election
• 47:338.67 Division of avails or proceeds of tax; uses
• 47:338.68 Funding of tax receipts into bonds
• 47:338.69 Elections on tax and funding into bonds
• 47:338.70 Form and term of bonds; interest rate
• 47:338.71 Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
• 47:338.72 Certification of regularity of proceedings
• 47:338.73 Registration of bonds; incontestability
• 47:338.74 Tax exemption
• 47:338.75 Powers not limited by other laws
• 47:338.76 Negotiable quality of bonds
• 47:338.77 Contesting legality of bonds; presumptions
• 47:338.78 Present sales or use tax laws not prejudiced; funding rights
• 47:338.79 West Feliciana Parish School Board; levy authorized
• 47:338.80 Ordinance; approval by qualified electors
• 47:338.81 Tax as additional; collection
• 47:338.82 Purpose for tax
• 47:338.83 Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
• 47:338.84 Parish and city school boards; authority to levy sales tax; use of proceeds; report format
• 47:338.85 Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
• 47:338.86 Lafayette Parish School Board; use of sales and use tax proceeds; issuance of
• 47:338.87 Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
• 47:338.88 St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
• 47:338.89 Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
• 47:338.90 West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
• 47:338.91 Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
• 47:338.92 Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
• 47:338.93 Sales and use tax; authorization to levy and collect
• 47:338.94 Allocation and distribution of proceeds
• 47:338.95 General powers of board; liberal construction
• 47:338.96 Prior levies unaffected
• 47:338.97 Sabine Parish governing authority; authority to levy sales tax; use of proceeds
• 47:338.98 St. Bernard parish; additional sales and use tax
• 47:338.99 Imposition by ordinance; election
• 47:338.100 Tax as additional; collection
• 47:338.101 Purpose of tax; dedication of revenues
• 47:338.102 Bonds
• 47:338.103 Proceedings validated
• 47:338.104 Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
• 47:338.105 Jefferson Parish School Board; authority to levy additional sales tax
• 47:338.106 Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
• 47:338.107 Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
• 47:338.108 City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
• 47:338.109 Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
• 47:338.110 Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.110.1 Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
• 47:338.111 Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.112 Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.113 City school boards; authority to levy additional sales and use tax; use of proceeds
• 47:338.114 Certain parish school boards; authority to levy additional sales and use tax
• 47:338.115 Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.116 West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.117 Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.118 Certain parish school boards, authority to levy additional sales and use tax
• 47:338.119 St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.120 St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.121 Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.122 Ouachita Parish School Board; authority to levy additional sales and use tax
• 47:338.123 Webster Parish School Board; authority to levy additional sales and use tax
• 47:338.124 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.125 Caldwell Parish School Board; authority to levy additional sales and use tax
• 47:338.126 St. Bernard Parish School Board; authority to levy additional sales and use tax
• 47:338.127 Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.128 Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
• 47:338.129 Ouachita Parish School Board; authority to levy additional sales and use tax
• 47:338.130 Calcasieu Parish School Board; authority to levy additional sales and use tax
• 47:338.131 Beauregard Parish School Board; authority to levy additional sales and use tax
• 47:338.132 East Carroll Parish School Board; authority to levy additional sales and use tax
• 47:338.133 Tensas Parish School Board; authority to levy and collect additional sales and use tax
• 47:338.134 Vermilion Parish School Board; authority to levy and collect additional sales and use tax
• 47:338.135 Madison Parish School Board; authority to levy and collect additional sales and use tax
• 47:338.136 Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
• 47:338.137 West Carroll Parish School Board; authority to levy and collect additional sales and use tax
• 47:338.138 Additional sales and use tax authorized for Monroe City School Board
• 47:338.138.1 Lafourche Parish School Board; authority to levy and collect additional sales
• 47:338.139 Renewal or continuation of sales and use taxes by political subdivisions
• 47:338.140 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.141 Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
• 47:338.142 Central Community School Board; authority to levy additional sales and use tax; use of proceeds
• 47:338.143 East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
• 47:338.144 Certain parish school boards; authorization to levy additional sales tax
• 47:338.145 Imposition by ordinance; approval by voters
• 47:338.146 Tax as additional
• 47:338.147 Purpose of tax
• 47:338.148 Bonds
• 47:338.149 Lafourche Parish Sales Tax District; authorization for sales and use taxes
• 47:338.150 Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
• 47:338.151 Lafayette Parish police jury; sales tax levy authorized
• 47:338.152 Red River Parish Police Jury; sales tax levy authorized
• 47:338.153 St. Landry Parish Police Jury; sales tax levy authorized
• 47:338.154 Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
• 47:338.155 St. Tammany Parish Police Jury; sales tax levy authorized
• 47:338.156 Iberia Parish Police Jury; sales tax levy authorized
• 47:338.157 Ouachita Parish Police Jury; sales tax levy authorized
• 47:338.158 Concordia Parish, sales tax levy authorized
• 47:338.159 East Baton Rouge Parish; sales and use tax authorized
• 47:338.160 Rapides Parish sales tax authorized
• 47:338.161 Rapides Parish; recall of sales tax
• 47:338.162 Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
• 47:338.163 Acadia Parish sales tax authorized
• 47:338.164 West Ascension Parish Hospital Service District; sales tax levy authorized
• 47:338.165 Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
• 47:338.166 Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
• 47:338.167 Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
• 47:338.168 East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
• 47:338.169 Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
• 47:338.170 West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
• 47:338.171 Grant Parish Police Jury; sales and use tax authorized
• 47:338.172 Natchitoches Parish sales taxes authorized
• 47:338.173 Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
• 47:338.174 East Baton Rouge Parish; additional sales and use tax authorized
• 47:338.175 St. Tammany Parish Police Jury; additional sales and use tax
• 47:338.176 St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
• 47:338.177 Richland Parish Police Jury; authority to levy additional sales tax
• 47:338.178 Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
• 47:338.179 Red River Parish School Board; authority to levy additional sales tax
• 47:338.180 Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
• 47:338.181 Franklin Parish; authority to levy additional sales tax
• 47:338.182 Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
• 47:338.183 Tangipahoa Parish Council; authority to levy additional sales and use tax
• 47:338.183.1 Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
• 47:338.184 Calcasieu Parish Police Jury; authority to levy additional sales and use tax
• 47:338.185 Caldwell Parish Police Jury; authority to levy additional sales and use tax
• 47:338.186 Sabine Parish Police Jury; authority to levy additional sales and use tax
• 47:338.187 St. Landry Parish; authority to levy additional sales and use tax
• 47:338.188 West Carroll Parish Police Jury; authority to levy additional sales and use tax
• 47:338.189 St. Bernard Parish; authority to levy additional sales and use tax
• 47:338.190 Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
• 47:338.191 Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
• 47:338.192 Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
• 47:338.193 Authorization to levy and collect additional sales and use tax; Lafayette Parish
• 47:338.194 North Caddo Hospital Service District; sales tax authorization
• 47:338.195 Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
• 47:338.196 Authority to levy additional sales and use tax; Union Parish School Board
• 47:338.197 Additional sales and use tax authorized for certain municipalities
• 47:338.198 Avoyelles Parish School Board; authority to levy additional sales and use tax
• 47:338.199 Jefferson Davis Parish School Board; authority to levy additional sales and use
• 47:338.201 Hotel occupancy tax; Jefferson and Orleans parishes
• 47:338.202 Hotel occupancy tax in Jefferson Parish
• 47:338.203 Hotel occupancy tax in Jefferson Parish
• 47:338.204 City of Winnsboro; hotel occupancy tax; authorization
• 47:338.205 City of Mansfield; hotel occupancy tax; authorization
• 47:338.206 Allen Parish; hotel occupancy tax; authorization
• 47:338.207 Certain municipalities; hotel occupancy tax; authorization
• 47:338.208 Hotel/motel occupancy tax in the city of Opelousas
• 47:338.209 Hotel occupancy tax in the city of Natchitoches
• 47:338.210 City of Bunkie; hotel occupancy tax; authorization
• 47:338.211 City of Youngsville; hotel occupancy tax; authorization
• 47:338.212 City of Zachary; hotel occupancy tax; authorization
• 47:338.213 City of Scott; hotel occupancy tax; authorization
• 47:338.214 City of Carencro; hotel occupancy tax; authorization
• 47:338.215 Town of Duson; hotel occupancy tax; authorization
• 47:338.216 City of Baker; hotel occupancy tax; authorization
• 47:338.217 City of Gonzales; hotel occupancy tax; authorization
• 47:338.218 Town of Jonesboro; hotel occupancy tax; authorization
• 47:338.219 Hotel and motel occupancy tax in Calcasieu Parish
• 47:338.220 St. Bernard Parish; hotel occupancy tax; authorization
• 47:338.221 City of New Orleans; short-term rental occupancy tax
• 47:338.222 City of Crowley; hotel occupancy tax; authorization
• 47:338.223 Town of Henderson; hotel occupancy tax; authorization
• 47:338.224 Collection and administration of occupancy taxes
• 47:338.225 City of Denham Springs; hotel occupancy tax; authorization
• 47:338.226 City of Eunice; hotel occupancy tax; authorization
• 47:338.261 Sales tax on cigarette papers
• 47:338.262 Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
• 47:338.263 Tax authorization
• 47:338.264 Parish tourist commission; hotel occupancy tax; authorization
• 47:339 Louisiana Sales and Use Tax Commission for Remote Sellers
• 47:339.1 Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
• 47:340 Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
• 47:340.1 Marketplace facilitators; collection and remittance of state and local sales and use
• 47:341 Imposition of tax; municipalities and parishes
• 47:342 General definitions
• 47:343 Payment of tax
• 47:344 New business; license due upon commencement
• 47:345 Change of ownership or lessee
• 47:346 Separate license required for each location, based on primary class of business
• 47:347 Class of business
• 47:348 Period used where gross receipts are the measure of the license
• 47:349 Taxpayers required to keep records; confidentiality
• 47:349.1 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:350 Application for licenses
• 47:351 Failure to pay tax; judgment prohibiting further pursuit of business
• 47:351.1 Occupational license tax refunds
• 47:352 Collector authorized to make rules and regulations
• 47:353 Records to be kept by collector
• 47:353.1 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:354 Retail dealers in merchandise, services, and rentals
• 47:354.1 Retail dealers in gasoline and motor fuel
• 47:355 Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
• 47:356 Business of lending or of dealing of notes secured by chattel mortgages or other liens
• 47:357 Brokerage and commission agents
• 47:358 Public utilities
• 47:359 Businesses where licenses are based on flat fees
• 47:360 Exemptions
• 47:361 Deductions
• 47:362 Special provisions
• 47:363 Exemptions and deductions; governmental subdivisions
• 47:364 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:365 §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:367 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:368 §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:376 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:377 §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:380 Repealed by Acts 1952, No. 100, §2
• 47:381 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:382 §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:385 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:385.1 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:386 §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:389 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:390 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:391 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
• 47:392 §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
• 47:404 §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982
• 47:451 Definitions and terms
• 47:452 Designation of tax
• 47:461 General
• 47:462 Trucks and trailers
• 47:463 Private passenger vehicles; amputee veterans exempted; church, church school, and
• 47:463.1 Parish road use tax; St. Bernard Parish
• 47:463.1.1 Parish road use tax; Jefferson Parish
• 47:463.2 Special personalized prestige license plates for passenger vehicles; advertisement of availability
• 47:463.2.1 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.3 Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006
• 47:463.4 Special license plates or hang tags for persons with mobility impairments
• 47:463.4.1 Special parking cards for persons with temporary mobility impairments
• 47:463.4.2 Persons with mobility impairments; motor fuel service price
• 47:463.4.3 Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
• 47:463.4.4 Special prestige license plates; international symbol of accessibility
• 47:463.5 Private bus; recreational vehicles
• 47:463.6 Volunteer fire departments and volunteer firemen
• 47:463.7 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.8 Antique license plates and license plates for antique motor vehicles and motorcycles
• 47:463.9 Special Shriner vehicle license plates
• 47:463.10 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.11 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.12 Street rod license plates
• 47:463.13 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.14 Special Farhad Grotto vehicle license plates
• 47:463.15 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.16 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.17 Special personalized prestige license plates for motorcycles
• 47:463.18 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.19 REPEALED BY ACTS 1991, NO. 1015, §2
• 47:463.20 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.21 Special handicapped license plates for farm vehicles
• 47:463.22 Special Shriner license plates
• 47:463.23 Special license plates for active and retired firefighters
• 47:463.24 Special license plates for retired law officers
• 47:463.25 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.26 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.27 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.28 Special license plates for members of the Civil Air Patrol
• 47:463.29 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.30 Special license plates for active full-time professional firefighters
• 47:463.31 Special college and university license plates
• 47:463.32 Special prestige license plates for members of Knights of Columbus
• 47:463.33 Street cruiser license plates
• 47:463.34 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.35 Repealed by Acts 1995, No. 688, §1
• 47:463.36 Special prestige license plates; clergy
• 47:463.37 Special prestige license plates; retired legislators
• 47:463.38 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.39 Special license plates; United States Olympic Committee
• 47:463.40 Special license plates to promote child safety
• 47:463.41 Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary
• 47:463.42 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.43 Special license plates; environmental education account
• 47:463.44 Special license plates; Louisiana educators
• 47:463.45 Special prestige license plates; Louisiana black bear
• 47:463.46 Special prestige license plates; Louisiana Quail Forever plate
• 47:463.47 Families of police officer killed in the line of duty
• 47:463.47.1 Special prestige license plate; "Military Order of the Purple Heart First
• 47:463.48 Special prestige license plates; emergency medical technicians
• 47:463.49 Special prestige license plates; legislators
• 47:463.50 Special license plates; Helping Schools
• 47:463.51 Special prestige license plates; Lions International
• 47:463.52 Special prestige license plates; Louisiana Special Olympics
• 47:463.53 Special prestige license plates; Ducks Unlimited
• 47:463.54 Special prestige license plates; Wild Turkey Federation
• 47:463.55 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.56 Special prestige license plate for Girl Scouts of U.S.A
• 47:463.57 Special prestige license plate for McKinley High School
• 47:463.58 Special prestige license plates; Life Center Full Gospel Baptist Cathedral
• 47:463.59 Special prestige license plates; Coastal Conservation
• 47:463.60 Special prestige license plates; "Animal Friendly" prestige license plate; animal
• 47:463.61 Special prestige license plates; "Choose Life"; distribution of royalty fees
• 47:463.62 Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church
• 47:463.63 Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"
• 47:463.64 Prestige license plates; Louisiana notaries; "Louisiana Notary"
• 47:463.65 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005
• 47:463.66 Special prestige license plates; Catahoula Cur; "Louisiana State Dog"
• 47:463.67 Repealed by Acts 2018, No. 661, §9B
• 47:463.68 Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"
• 47:463.69 Special prestige license plates; "Don't Litter Louisiana"
• 47:463.70 Special prestige license plates; letter carriers
• 47:463.71 Special prestige license plate; Boy Scouts of America
• 47:463.71.1 Special prestige license plate; Eagle Scouts
• 47:463.72 Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha
• 47:463.73 Special prestige license plates; Louisiana parochial, public, and private high
• 47:463.74 Special prestige license plates; Louisiana Agriculture
• 47:463.75 Special prestige license plates; "Sons of Confederate Veterans"
• 47:463.76 Special prestige license plates; Jaycees
• 47:463.77 Special prestige license plate; Captain Shreve High School
• 47:463.78 Special prestige license plates; Native Americans; scholarship fund
• 47:463.79 Special prestige license plates; American-Italian Renaissance Foundation
• 47:463.80 Special prestige license plates; "Bellsouth Volunteers"
• 47:463.81 Special prestige license plates; Fraternal Order of Police
• 47:463.82 Special prestige license plates; Quota International
• 47:463.83 Special prestige license plates; Charity School of Nursing
• 47:463.84 Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization
• 47:463.85 Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation
• 47:463.86 Prestige license plates; white tail deer
• 47:463.87 Special prestige license plates; Kiwanis International
• 47:463.88 Special prestige license plates; Kappa Alpha Psi Fraternity, Inc
• 47:463.89 Special prestige license plates; Crescent City
• 47:463.90 Special prestige license plate for Beta Sigma Phi
• 47:463.91 Special prestige license plate; Louisiana Nurses Foundation
• 47:463.92 Special prestige license plates; Elks
• 47:463.93 Special prestige license plates; Upper Room Bible Church
• 47:463.94 Special prestige license plates; Camp Woodmen
• 47:463.95 Special prestige license plates; "Unlocking Autism"
• 47:463.96 Special prestige license plates; Festival International de Louisiane
• 47:463.97 Special prestige license plate; retired employees of the Department of Transportation and Development
• 47:463.98 Special Prestige license plate; Louisiana Water and Waste Water Operators
• 47:463.99 Special prestige license plates; Rotary International
• 47:463.100 Special prestige license plates; U.S. Naval Academy
• 47:463.101 Special prestige license plates; American Legion
• 47:463.102 Special prestige license plates; Louisiana Rotary
• 47:463.103 Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc
• 47:463.104 Special prestige license plates; Seniors-Our Heritage
• 47:463.105 Special prestige license plates; Laborers' International Union of North America (LIUNA)
• 47:463.106 Special prestige license plates; Omega Psi Phi fraternity
• 47:463.107 Special prestige license plates; Alpha Kappa Alpha Sorority
• 47:463.108 Special prestige license plate; breast cancer awareness
• 47:463.109 Special prestige license plates; In God We Trust
• 47:463.110 Special prestige license plate; 4-H
• 47:463.111 Special prestige license plates; commissioned police officer
• 47:463.112 Special prestige license plates; foster and adoptive parenting
• 47:463.113 Special prestige license plates; Louisiana organ donation
• 47:463.114 Special prestige license plates; Junior Golf
• 47:463.115 Special prestige license plates; Invest in Children
• 47:463.116 Special prestige license plates; Louisiana Leadership Institute
• 47:463.117 Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ
• 47:463.118 Special prestige license plates; Progressive Baptist Church
• 47:463.119 Special prestige license plates; Sigma Gamma Rho Sorority, Inc
• 47:463.120 Special prestige license plates; Zeta Phi Beta Sorority
• 47:463.121 Special prestige license plates; Beacon Light Baptist Church
• 47:463.122 Special prestige license plates; Greater St. Stephens Ministries
• 47:463.123 Special prestige license plates; New Home Ministries
• 47:463.124 Special prestige license plates; Camphor Memorial United Methodist Church
• 47:463.125 Special prestige license plates; "America's WETLAND"
• 47:463.126 Special prestige license plates; Louisiana State University National Champions
• 47:463.127 Special prestige license plates; Southern University Black College National Champions
• 47:463.128 Special prestige license plates; NASCAR
• 47:463.129 Special prestige license plates; Ladies Auxiliary, V. F. W
• 47:463.130 Special prestige license plate; Children's Bureau
• 47:463.131 Special prestige license plates; Support Our Troops
• 47:463.132 Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles
• 47:463.133 Special prestige license plates; Louisiana largemouth bass
• 47:463.134 Special prestige license plate; Louisiana Thanks You!
• 47:463.135 Special prestige license plates; "Chez nous autres"
• 47:463.136 Special prestige license plates; New Home Full Gospel Ministries
• 47:463.137 Special prestige license plates; Gold Star
• 47:463.138 Special prestige license plate; St. Jude Children's Research Hospital
• 47:463.139 Special prestige license plate; Protect Wild Dolphins
• 47:463.140 Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM
• 47:463.141 Special prestige license plate; Relay For Life
• 47:463.142 Special prestige license plate; "State Employee Retired"
• 47:463.143 Special prestige license plate; Masonic Blue Lodge
• 47:463.144 Special prestige license plate; "WWOZ Guardians of the Groove"
• 47:463.145 Special prestige license plate; Zulu Social Aid and Pleasure Club
• 47:463.146 Special prestige license plate; Warren Easton Senior High School
• 47:463.147 Special prestige license plate; LSU School of Dentistry
• 47:463.148 Special prestige license plate; "Share the Road"
• 47:463.149 Special prestige license plate; "World Champion New Orleans Saints";
• 47:463.150 Special prestige license plate; "Rare and Endangered Species"
• 47:463.151 Special prestige license plate; "Equine Promotion"
• 47:463.152 Special prestige license plate; "Louisiana Seafood"
• 47:463.153 Special prestige license plate; "Hospice"
• 47:463.154 Special prestige license plate; "Feeding Hope"
• 47:463.155 Special prestige license plate; "Protect Our Forests"
• 47:463.156 Special prestige license plate; "Town of Ball 40
• 47:463.157 Special prestige license plate; "Save the Honeybee"
• 47:463.158 Special prestige license plate; Phi Beta Sigma Fraternity, Inc
• 47:463.159 Special prestige license plate; "Public Schools"
• 47:463.160 Special prestige license plate; March of Dimes
• 47:463.161 Special prestige license plate; Louisiana Cultural Economy Foundation
• 47:463.162 Special prestige license plates; Free and Accepted Mason
• 47:463.163 Special prestige license plates; "I'm Cajun"
• 47:463.164 Special prestige license plates; "I'm Creole"
• 47:463.165 Special prestige license plates; "Louisiana Cattlemen's Association"
• 47:463.166 Special prestige license plates; "Down Syndrome Awareness"
• 47:463.167 Special prestige license plates; "Hunters for the Hungry Louisiana"
• 47:463.168 Special prestige license plate; "Louisiana Golf Association"
• 47:463.169 Special prestige license plate; Juvenile Diabetes Research Foundation
• 47:463.170 Special prestige license plate; "Lung Cancer Alliance"
• 47:463.171 Special prestige license plates; Sci-Port Discovery Center in Shreveport
• 47:463.172 Special prestige license plates; Multiple Sclerosis
• 47:463.173 Special prestige license plate; "George Rodrigue Foundation"
• 47:463.174 Special prestige license plate; "Louisiana Master Gardener"
• 47:463.175 Special prestige license plate; Louisiana Coalition Against Domestic Violence
• 47:463.176 Special prestige license plates; "National Rifle Association"
• 47:463.177 Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc
• 47:463.178 Special prestige license plates; Delta Waterfowl Foundation
• 47:463.179 Special prestige license plates; Cedar Creek School
• 47:463.180 Special prestige license plates; Save the Tchefuncte River Lighthouse
• 47:463.181 Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation
• 47:463.182 Special prestige license plates; Louisiana AIDS Advocacy Network
• 47:463.183 Special prestige license plates; "ALS"
• 47:463.184 Special prestige license plate; "Louisiana Licensed Professional Geoscientist"
• 47:463.185 Special prestige license plate; Society of St. Vincent de Paul of Louisiana
• 47:463.186 Special prestige license plate; "Southern University and A&M College Marching
• 47:463.187 Special prestige license plates; "300th Anniversary of the City of New Orleans"
• 47:463.188 Special prestige license plate; "K9s4COPS"
• 47:463.189 Special prestige license plate; United States Merchant Marine Academy, Kings
• 47:463.190 Special prestige license plates; "Louisiana The Energy State"
• 47:463.191 Special prestige license plate; member of congress
• 47:463.192 Special prestige license plates; "Krewe of NYX"
• 47:463.193 Special prestige license plates; "Louisiana Patriot Guard Riders"
• 47:463.194 Special prestige license plate; "Sabine Pass Lighthouse"
• 47:463.195 Special prestige license plate; "Blue Star Mothers"
• 47:463.196 Special prestige license plate; "Louisiana Aviator"
• 47:463.197 Special prestige license plate; "Capitol High School"
• 47:463.198 Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent
• 47:463.199 Special prestige license plate; "Upside Downs"
• 47:463.200 Special prestige license plate; "Autism"
• 47:463.201 Special prestige license plate; "Louisiana Motor Transport Association"
• 47:463.202 Special prestige license plates; "Disabled Peace Officer"
• 47:463.203 Special prestige license plate; "Best Bank"
• 47:463.204 Special prestige license plate; "War of 1812"
• 47:463.205 Special prestige license plate; "Louisiana REALTORS"
• 47:463.206 Special prestige license plate; "Spanish Heritage"
• 47:463.207 Special prestige license plate; "Team Gleason Foundation"
• 47:463.208 Special prestige license plate or hang tag for persons with mobility impairments;
• 47:463.209 Special prestige license plates; Louisiana State University National Champions
• 47:463.210 Special prestige license plate; "West Feliciana Parish Schools"
• 47:463.211 Special prestige license plate; "En français S.V.P"
• 47:463.212 Special prestige license plate; "United States Military Academy, West Point"
• 47:463.213 Special prestige license plate; "New Orleans Pelicans"
• 47:463.214 Special prestige license plate; "Sickle Cell Disease Association"
• 47:463.215 Special prestige license plate; "Maddie's Footprints"
• 47:463.216 Special prestige license plate; "Laissez les ARTS Rouler"
• 47:463.217 Special prestige license plate; "United Most Worshipful St. John's Grand Lodge
• 47:463.218 Special prestige license plate; "Daughters of Universal Grand Chapter Order of
• 47:463.219 Special prestige license plate; "International Association of Firefighters"
• 47:463.220 Special prestige license plate; "Mental Health"
• 47:463.221 Special prestige license plate; "Mississippi State University Alumni Association"
• 47:463.222 Special prestige license plate; "University of Mississippi Alumni Association"
• 47:463.223 Special prestige license plate; "University of Southern Mississippi Alumni
• 47:463.224 Special prestige license plate; "Louisiana Equine Promotion and Research
• 47:463.225 Special prestige license plate; "Juneteenth"
• 47:463.226 Special prestige license plates; Louisiana State University 2023 NCAA Women's
• 47:463.227 Special prestige license plate; "Utility Line Worker"
• 47:463.228 Special prestige license plate; "Louisiana Soccer Association"
• 47:463.229 Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""
• 47:463.230 Special prestige license plate; "3' for Cyclists"
• 47:463.231 Special prestige license plate; "Support Wildlife Rehabilitation"
• 47:463.232 Special prestige license plate; "St. Thomas Aquinas"
• 47:463.233 Special prestige license plate; "Evangel Christian Academy"
• 47:463.234 Special prestige license plate; "United States Submarine Veterans"
• 47:463.235 Special prestige license plate; "Leesville High School Alumni"
• 47:463.236 Special prestige license plate; "Humane Society of Louisiana"
• 47:463.237 Special prestige license plate; "Telecommunicator"
• 47:463.238 Special prestige license plate; "Special Needs Advocacy, Support and Inclusion
• 47:463.239 Special prestige license plate; "Grambling State University World Famed Tiger
• 47:463.240 Special prestige license plate; "Mystic Krewe of Femme Fatale"
• 47:463.241 Special prestige license plates; "Louisiana State University Baseball National
• 47:463.242 Special prestige license plate; "Jefferson Parish Bicentennial"
• 47:464 Road tractors
• 47:465 Motorcycles
• 47:466 Commercial passenger vehicles
• 47:467 Commercial passenger vehicles operated under municipal franchises
• 47:468 School and charity buses
• 47:469 Taxi cabs
• 47:469.1 Special prestige license plate; "For Hire", city of New Orleans
• 47:469.2 Taxi cabs; reconstructed title prohibition
• 47:470 Trademark or copyrighted logo license plate program for certain vehicles; commercial
• 47:471 Military surplus motor vehicles; special license plate
• 47:472 Lost certificate or number plate
• 47:473 Dealer inventory plates
• 47:473.1 Special personalized license plates for dealers
• 47:473.2 Special handicapped license plates for dealers and owners of commercial vehicles
• 47:474 Transporter plates
• 47:474.1 In-transit plates
• 47:475 Minimum licenses
• 47:476 Common carrier vehicle substitutions
• 47:477 Trailers to bear stenciled serial numbers
• 47:478 Trucks to bear name and address of owner or lessee; exceptions
• 47:479 Exemptions from license fee or tax
• 47:479.1 Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
• 47:480 Cost of collection
• 47:481 Disposition of collections
• 47:482 Interchange trailers and semi-trailers
• 47:490.1 Military honor plates for veterans and other military personnel
• 47:490.1.1 Military honor plates for veterans and other military personnel; issuance of
• 47:490.2 Military honor license plates for former prisoners of war
• 47:490.3 Military honor license plates for members of the Louisiana National Guard
• 47:490.4 Military honor license plates for certain disabled veterans
• 47:490.5 Military honor license plates for Congressional Medal of Honor recipients
• 47:490.6 Military honor license plates for participants in Operation Desert Shield/Desert Storm
• 47:490.7 Military honor license plates for veterans and retired veterans
• 47:490.8 Military honor license plates for Louisiana members and retired members of the reserve forces of the United States
• 47:490.9 Military honor license plates; World War II veterans
• 47:490.10 Military honor license plates for certain veterans of the United States Marine Corps
• 47:490.11 Military honor license plates for Laos War veterans
• 47:490.12 Military honor license plates; veterans of the Cold War
• 47:490.13 Military honor license plates for veterans of the Vietnamese Conflict
• 47:490.14 Military honor license plates for veterans of the Korean War
• 47:490.15 Military honor license plates for veterans of the United States Merchant Marine
• 47:490.16 Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
• 47:490.17 Military honor license plates for survivors of Pearl Harbor
• 47:490.18 Military honor license plates for "Purple Heart" recipients
• 47:490.19 Military honor license plates; U.S. Army Airborne
• 47:490.20 Military honor license plates; Iraq Campaign Veteran
• 47:490.21 Military honor license plates; "Afghanistan Campaign Veteran"
• 47:490.22 Military honor license plates; United States Armed Forces
• 47:490.23 Military support license plates; Support Our Veterans
• 47:490.24 Military honor license plates; Washington Artillery
• 47:490.25 Military honor license plates; Korean Defense Service
• 47:490.26 Military honor license plates; "U.S. Army Ranger"
• 47:490.27 Military honor license plates; "Distinguished Service Cross Recipient"
• 47:490.28 Military honor license plates; "Cold War Veteran"
• 47:490.29 Military honor license plates; "Global War on Terrorism Expeditionary Medal"
• 47:490.30 Military honor license plates; "Bronze Star Medal"
• 47:490.31 Military honor license plates for certain disabled veterans; one hundred percent
• 47:490.32 Military honor license plates for "Purple Heart" disabled veterans
• 47:490.33 Military honor license plate for a "Combat Veteran"
• 47:490.34 Military honor license plates; "Woman Veteran"
• 47:490.35 Military honor license plates; "Commemorative Service" recipients
• 47:490.36 Military honor license plates; "Military Medal Award" recipients
• 47:491 Legislative findings
• 47:492 Amateur radio station plates for owners and operators
• 47:501 Owner to secure registration
• 47:501.1 Duties of employees and employers
• 47:502 Exemption from registration
• 47:502.1 Exemption from registration; log loaders
• 47:502.2 Exemption from registration; nonresident military personnel
• 47:502.3 Delayed registration; military personnel separation from active duty
• 47:502.4 Exemption from registration; mobile construction equipment
• 47:503 Application for registration
• 47:504 Register of applicants to be kept by secretary
• 47:505 Number plates
• 47:506 Registration certificates
• 47:507 Repealed by Acts 2014, No. 148, §2
• 47:508 Registration; commercial vehicles; exemption
• 47:509 Transfer of certain registration certificates
• 47:509.1 Credit for transfer of certain registration certificates
• 47:510 Notice of sale or transfer
• 47:511 Reciprocity arrangements; refund of remittances
• 47:511.1 Temporary permits
• 47:511.2 Temporary permit for unregistered trucks
• 47:511.3 Temporary registration permits; motor vehicles being driven out of state
• 47:511.4 Information systems; denial or revocation of registration
• 47:512 Casual trips of foreign vehicles
• 47:513 Vehicle of nonresident owner used regularly in business in Louisiana
• 47:513.1 New residents; notice
• 47:513.2 New residents; registration; inspection
• 47:514 Suspension of registration upon notice of theft or embezzlement
• 47:515 When registration shall be refused
• 47:516 Vehicles improperly licensed; weighing, inspections, and investigations; purchase of
• 47:517 Commissioner to determine proper classification
• 47:518 Authority of certain incorporated municipalities
• 47:519 Temporary registration plates issued by dealers
• 47:519.1 License plates issued to manufacturers, wholesalers, or distributors
• 47:519.2 Temporary license plates; lending institutions; auto title companies
• 47:520 Dealers temporary demonstration and transportation identification plate
• 47:521 Display of temporary registration license plates
• 47:522 Authorization to enter dealer premises to recover state credentials
• 47:531 Director of public safety to be vehicle commissioner
• 47:531.1 Director's authority
• 47:531.2 Transfer of facilities and equipment
• 47:531.3 Funding; transfers
• 47:532 Duties of department of highways, department of state police and vehicle commissioner
• 47:532.1 Public license tag agents; auto title companies; rules and regulations; surety bonds;
• 47:532.2 Public tag agents; causes for suspension, revocation, cancellation, fines, or
• 47:532.3 Public tag agents; cease and desist order; injunctive relief
• 47:532.4 Digital transaction provider
• 47:533 Office of commissioner
• 47:534 Records of commissioner
• 47:535 Authority of state police not restricted
• 47:536 Violations of registration provisions
• 47:537 Penalty for violations
• 47:538 Jurisdiction
• 47:539 Prosecutions
• 47:540 Arrest
• 47:551 Imposition of tax
• 47:601 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:601.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:601.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:602 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:603 Repealed by Acts 2008, 2
• 47:604 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:605 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:605.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:606 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:607 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:608 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:609 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:610 Repealed by Acts 1958, No. 437, §1
• 47:611 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:612 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:613 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:614 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:615 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:616 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:617 Repealed by Acts 2016, 2
• 47:618 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026
• 47:631 Imposition of tax
• 47:632 Taxes payable by owners; lien and privilege created
• 47:633 Severance tax; rates; administration
• 47:633.1 Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002
• 47:633.2 Transfer of funds to royalty road or royalty fund
• 47:633.3 Establishment of timber conversion factor
• 47:633.4 Tertiary recovery incentive
• 47:633.5 Produced water injection incentive
• 47:633.6 Calculation of market value for trees and timber
• 47:634 Definitions
• 47:635 Reports and payment of taxes by severers
• 47:636 Severers required to withhold taxes from royalty payments
• 47:637 Severers not required to withhold tax where it is withheld by purchasers
• 47:638 Purchasers required to withhold taxes
• 47:639 Withholding and payment of taxes where title of property is in dispute
• 47:640 Reports by purchasers
• 47:641 Delinquent tax
• 47:642 Failure to file reports
• 47:643 Tax in addition to property taxes; restriction on further taxes on oil or gas rights
• 47:643.1 Restriction on taxation of timber
• 47:644 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:645 Disposition of collections
• 47:646 Apportionment of amounts allocated to parishes
• 47:646.1 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994
• 47:646.2 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994
• 47:646.3 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994
• 47:646.4 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994
• 47:646.5 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994
• 47:647 Severance tax credit, priority
• 47:648.1 Purpose
• 47:648.2 Definitions
• 47:648.3 Severance tax suspension on production from certified new discovery oil and
• 47:648.4 Limitation on exemption
• 47:648.5 REPEALED BY ACTS 1992, NO. 984, §18
• 47:648.11 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:648.21 Severance tax; reclaimed oil; definition
• 47:651 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:671 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:672 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:674 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:675 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:676 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:677 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:678 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:679 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:680 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:681 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:681.1 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:691 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:692 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:693 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:694 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:695 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:696 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:697 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998
• 47:711 Imposition of tax
• 47:712 Definitions
• 47:713 Exclusions and exemptions; casinghead gasoline sold for commercial blending
• 47:714 Exclusions and exemptions; tractor fuel or distillate
• 47:714.1 Repealed by Acts 1986, No. 1033, §1
• 47:715 Exclusions and exemptions; certain sales to United States Government
• 47:715.1 Reimbursement of funds; school buses
• 47:716 Exclusions and exemptions; certain sales to operators of interstate aircraft
• 47:716.1 Exclusions and exemptions; aviation gasoline
• 47:717 Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
• 47:718 Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
• 47:719 Allowance for losses in handling
• 47:720 Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
• 47:721 Tax collectible from dealers
• 47:722 Reports by dealers
• 47:723 Payment of tax
• 47:723.1 Metric conversion factor
• 47:724 Presumption of use in Louisiana
• 47:725 Dealers required to furnish bonds; waiver
• 47:726 Gasoline and other motor fuels dispensing machines; requirements
• 47:726.1 Gasoline and other motor fuels; advertised price; requirement
• 47:727 Disposition of collections
• 47:731 §§731 to 745 Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974
• 47:751 §§751 to 760 Repealed by Acts 1960, No. 336, §1
• 47:771 Application of provisions
• 47:772 Furnishing of bond made compulsory
• 47:773 Amount, tenor and solvency of bond
• 47:774 Additional or substituted bond; when required
• 47:775 Effect of failure to furnish additional or substituted bond when required
• 47:776 Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
• 47:777 Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
• 47:778 Records of dealers and transporters; examination by collector
• 47:779 Collector authorized to search storage places and transportation equipment
• 47:780 Seizure of equipment for evidence
• 47:781 Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
• 47:782 Procedure for forfeiture and sale
• 47:783 Reports by common or contract carrier
• 47:784 Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
• 47:785 System of import permits authorized
• 47:786 Information by transporter; designated routes
• 47:787 Criminal penalty
• 47:788 Administration by collector of revenue
• 47:789 Repealed by Acts 1950, No. 26, §2
• 47:801 Definitions
• 47:802 Imposition of tax
• 47:802.1 Refunds; undyed diesel fuel used for other than highway purposes
• 47:802.2 Refunds; licensed vehicles used by commercial fishermen
• 47:802.3 Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
• 47:802.4 Louisiana Truck Center, authorization
• 47:803 Collection and payment of tax
• 47:803.1 Cooperative agreements between states for collection and payment of taxes
• 47:803.2 Dyed special fuel; taxable use by fire trucks
• 47:804 Separate storage tanks for taxable special fuels and for tax-free storage
• 47:805 Bulk sales
• 47:806 Records required; invoices; false records a violation
• 47:806.1 Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
• 47:807 Licenses and bond for suppliers, dealers, and users
• 47:807.1 Application, payment of tax, decals; penalties
• 47:808 Reports; deductions in computing tax; revocation of license; flat rate accounts
• 47:809 Power to stop and investigate vehicles; assessment and collection
• 47:810 Prima facie presumptions
• 47:811 Export of tax paid special fuels; tax refunds or credit; interstate users
• 47:812 Violations; cargo tank to carburetor connection; operation without speedometer or
• 47:813 Violations declared misdemeanors
• 47:814 Administration; rules and regulations; costs of administration; disposition of monies collected
• 47:815 Special fuels dispensing machines; requirements
• 47:815.1 Special fuel; advertised price; requirement
• 47:818.1 Intent
• 47:818.2 Definitions
• 47:818.3 Venue of tax collection suits
• 47:818.4 Administration; rules and regulations
• 47:818.5 Louisiana Truck Center, authorization
• 47:818.6 Inconsistent provisions
• 47:818.11 Presumption of use
• 47:818.12 Taxes levied; rates
• 47:818.13 Point of imposition of the tax
• 47:818.14 Exemptions from tax
• 47:818.15 Use subject to refund of taxes paid
• 47:818.16 Tax on unaccounted for losses; liability
• 47:818.17 Backup tax; liability
• 47:818.18 Floor-stocks tax
• 47:818.19 Tax return and payment due date
• 47:818.20 Remittance of tax
• 47:818.21 Supplier or permissive supplier; duties as trustee
• 47:818.22 Deductions and discounts allowed
• 47:818.23 Recordkeeping requirements
• 47:818.24 Filings required
• 47:818.25 Returns required of suppliers or permissive suppliers
• 47:818.26 Returns required of importers
• 47:818.27 Returns required of distributors
• 47:818.28 Returns required of exporters; refunds
• 47:818.29 Returns required of blenders
• 47:818.30 Returns required of terminal operators
• 47:818.31 Returns required of motor fuel transporters
• 47:818.32 Returns required of aviation fuel dealers
• 47:818.33 Returns required of interstate motor fuel users
• 47:818.34 Estimate of amount of taxes due and unpaid
• 47:818.35 Special authority to enforce collection of taxes collected; personal liability
• 47:818.36 Unlawful use of tax collected; theft of funds
• 47:818.37 Persons required to be licensed
• 47:818.38 Permissive supplier election; out-of-state removals
• 47:818.39 License application procedure
• 47:818.40 Bond requirements; amounts
• 47:818.41 Grounds for denial of license
• 47:818.42 License revocation; cancellation
• 47:818.43 Notice of discontinuance, sale, or transfer of business
• 47:818.44 Cooperative agreements between states for collection and payment of taxes
• 47:818.45 Engaging in business without a license; penalty
• 47:818.46 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
• 47:818.47 Shipping documents
• 47:818.48 Diversions
• 47:818.49 Transportation of gasoline or diesel fuel; penalty
• 47:818.50 Fuel invoices required
• 47:818.51 Power to stop and investigate vehicles; fine, collection, enforcement
• 47:818.52 Fuel use violations; penalty
• 47:818.53 Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
• 47:818.54 Improper sale or use of untaxed gasoline or diesel fuel; penalty
• 47:818.55 Authorization to search; seizure of equipment for evidence
• 47:818.56 Inspection of records, storage facilities; penalty
• 47:818.57 Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
• 47:818.58 Procedure for forfeiture and sale
• 47:818.59 Commission of prohibited acts; penalties
• 47:818.60 Marking requirements for gasoline or diesel fuel storage facilities; separate storage
• 47:818.61 Metric conversion
• 47:818.62 Motor fuel dispensing machines; requirements
• 47:818.101 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015
• 47:818.102 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015
• 47:818.103 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015
• 47:818.104 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015
• 47:818.111 Taxes levied; rates; unit of measurement
• 47:818.112 Imposition of tax
• 47:818.113 Presumption of use; backup tax
• 47:818.114 Dealer's license; application procedure
• 47:818.115 Grounds for denial of a license
• 47:818.116 License revocation; cancellation
• 47:818.117 Bond requirements; amounts
• 47:818.118 Duties of persons holding tax payments as trustees
• 47:818.119 Returns and payments; discounts; penalties for failure to file
• 47:818.120 School bus operators
• 47:818.121 Refund claims
• 47:818.122 Records required to be maintained; inspection by the secretary
• 47:818.123 Notice of discontinuance, sale, or transfer of business
• 47:818.124 Engaging in business without a license; penalty
• 47:818.125 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further
• 47:818.126 Power to stop and investigate vehicles; fines, collection, and enforcement
• 47:818.127 Authorization to search; seizure of equipment for evidence
• 47:818.128 Inspection of records, storage facilities; penalty
• 47:818.129 Unlawful importing, transportation, delivery, storage, or sale of compressed
• 47:818.130 Procedure for forfeiture and sale
• 47:818.131 Commission of prohibited acts; misdemeanors; felonies; penalties
• 47:818.132 Collaboration with commissioner of agriculture
• 47:820.1 Imposition of tax
• 47:820.2 Distribution of proceeds; Transportation Infrastructure Model for Economic
• 47:820.3 Employment of Louisiana residents
• 47:820.4 Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
• 47:820.5 Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013
• 47:820.5.1 Greater New Orleans Expressway toll violations
• 47:820.5.2 Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013
• 47:820.5.3 Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012
• 47:820.5.4 LA 1 Project toll violations
• 47:820.5.4.1 LA 1 recreational vessel toll payments
• 47:820.5.5 Interoperability
• 47:820.5.6 Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
• 47:820.5.7 Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
• 47:820.5.8 Toll collection on the Crescent City Connection Bridge; proposition
• 47:820.5.9 High-occupancy vehicle (HOV) lane violations
• 47:820.6 Roadside vegetation master plan
• 47:820.51 Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
• 47:821 Definitions
• 47:822 Imposition of tax
• 47:823 Rate of tax
• 47:824 Amount due
• 47:825 Direct payment by generator
• 47:826 Collection by disposer; liability of disposer
• 47:827 Returns and payment
• 47:828 Interest
• 47:829 Refunds
• 47:830 Suspension of prescription
• 47:831 Records; rules and regulations
• 47:832 Disposition of collections
• 47:833 REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992
• 47:841 Imposition of tax
• 47:841.1 Tobacco Tax Health Care Fund
• 47:841.2 Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
• 47:842 Definitions
• 47:843 Use of stamps or meter impression required; limitations
• 47:844 Dealer permits
• 47:845 Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
• 47:846 Secretary's authority to revoke license or permits
• 47:847 Dealers required to affix stamps
• 47:848 Tobacco dealers required to furnish bond; waiver
• 47:849 Interstate business of tobacco dealers
• 47:850 Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
• 47:851 Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking
• 47:852 Dealers required to furnish duplicate invoices
• 47:853 Examination of invoices and determination of tax by secretary
• 47:854 Declaration of intent and purpose of Chapter
• 47:855 Exemption from tax
• 47:856 Enforcement by collector
• 47:857 Refunds
• 47:858 Certain acts declared felonies
• 47:859 Certain acts declared misdemeanors
• 47:860 Collector authorized to search and seize
• 47:861 Intrastate transportation of unstamped articles prohibited
• 47:862 Importation of unstamped articles, except by common carrier, without permit prohibited
• 47:863 Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
• 47:864 Affixing stamps; penalty; compromises
• 47:865 Seizure and forfeiture of unstamped taxable articles
• 47:866 Release of seized property in certain cases
• 47:867 Collector authorized to waive forfeiture proceedings in certain cases
• 47:868 Regulations of metered machines or devices
• 47:869 Disposition of collections
• 47:871 Definitions
• 47:872 Prohibition against delivery sales
• 47:873 Repealed by Acts 2013, No. 221, §4
• 47:874 Repealed by Acts 2013, No. 221, §4
• 47:875 Repealed by Acts 2013, No. 221, §4
• 47:876 Collection of taxes
• 47:877 Penalties
• 47:878 Enforcement
• 47:881 Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997
• 47:908 Parish or municipal excise tax prohibited; but license tax permitted
• 47:1001 Imposition of tax
• 47:1002 Nature of tax; exclusions from tax
• 47:1003 Definitions
• 47:1004 Businesses partly taxable
• 47:1005 Repealed by Acts 1966, No. 270, §1
• 47:1006 Reports and payment of tax
• 47:1007 Audit of reports and records by collector
• 47:1008 Certain acts declared misdemeanors; penalties; venue
• 47:1009 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1010 Disposition of collections
• 47:1031 Imposition of tax
• 47:1032 Definitions
• 47:1033 Gross receipts; interstate business
• 47:1034 Gross receipts; transportation for own use
• 47:1035 Due dates and delinquent dates
• 47:1036 Reports and payment of tax
• 47:1037 Examination of records and revision of reports by collector of revenue
• 47:1038 Certain acts declared misdemeanors; penalties; venue
• 47:1039 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1040 Disposition of collections
• 47:1061 Telecommunication tax for the deaf
• 47:1062 §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974
• 47:1121 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1122 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1123 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1124 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1125 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1125.1 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1126 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1127 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1128 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
• 47:1151 §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974
• 47:1201 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1202 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1203 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1204 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1205 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1206 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1207 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1208 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1209 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1210 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1211 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1212 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008
• 47:1251 §§1251-1253 Repealed by Acts 1962, No. 370, §1
• 47:1301 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1302 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1303 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1304 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1305 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1306 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1307 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1351 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
• 47:1401 Creation of Board of Tax Appeals
• 47:1402 Membership of board; qualifications; appointment; term; vacancy; salary
• 47:1403 Designation of officers; domicile; quorum; seal
• 47:1404 Employees of the board
• 47:1405 Retention of records and property by the board
• 47:1406 Expenditures
• 47:1407 Jurisdiction of the board
• 47:1408 Power to administer oaths and issue rules, orders, or subpoenas
• 47:1409 Witness fees and mileage
• 47:1410 Findings of fact, decisions, and opinions
• 47:1411 Documents to be served by registered mail
• 47:1412 Rules of evidence
• 47:1413 Rules and regulations
• 47:1414 Persons authorized to appear before the board
• 47:1415 Records open to public inspection
• 47:1416 Stenographic reports of hearings
• 47:1417 Recusal; board members
• 47:1418 Definitions
• 47:1431 Filing of petition
• 47:1432 Notice; hearing; decision
• 47:1433 Publication of opinions and decisions
• 47:1434 Judicial review of decision of the board
• 47:1435 Jurisdiction of courts to review decisions of the board
• 47:1436 Determination of which appellate court has jurisdiction
• 47:1437 Effect of final judgment
• 47:1438 Date judgment becomes final
• 47:1439 Escrow account
• 47:1451 Waiver of penalties
• 47:1471 Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014
• 47:1481 Authority of board to receive and consider claims against the state
• 47:1482 Authority of board to conduct investigations
• 47:1483 Payment of approved claims; notification to the legislature; offset of certain claims
• 47:1484 Satisfaction of claims
• 47:1485 Legislature not to consider claims not first presented to board
• 47:1486 No appeal from action of board
• 47:1501 Definitions
• 47:1502 Administration by collector
• 47:1502.1 Merger and consolidation of state tax collector for the city of New
• 47:1503 Powers of authorized representatives of collector
• 47:1504 Organization of Department of Revenue
• 47:1504.1 Criminal history information; access to federal tax information
• 47:1505 Collector's bond
• 47:1506 Collector's records
• 47:1506.1 Microfilm or microfiche records; electronic digitized records
• 47:1507 Authentication of secretary's records; fees for searching for documents
• 47:1508 Confidentiality of tax records
• 47:1508.1 Unauthorized disclosure of information
• 47:1509 Publication of tax information
• 47:1510 Preservation of returns and reports
• 47:1511 Power to make rules and regulations
• 47:1512 Power to employ counsel; attorney fees
• 47:1513 Power to administer oaths
• 47:1514 Power to extend time to file returns and pay tax
• 47:1515 Prohibition of class action lawsuits
• 47:1515.1 Sales tax refund; new housing construction
• 47:1515.2 Authority to collect fees; office of conservation
• 47:1515.3 Authority to collect severance taxes; Department of Agriculture and Forestry
• 47:1516 Out-of-state debt collection
• 47:1516.1 In-state debt collection
• 47:1517 Tax exemption budget
• 47:1517.1 Tax incentives; state agencies and state offices that administer tax incentives;
• 47:1517.2 Tax incentive and economic development program evaluation and reporting;
• 47:1518 Authority to require whole-dollar reporting on tax returns
• 47:1519 Payment of taxes by electronic funds transfer; credit or debit cards; other
• 47:1520 Electronically filed returns; signatures
• 47:1520.1 Electronically filed returns; signatures and direct deposit
• 47:1520.2 Electronically filed claims for refunds; overpayment of sales tax
• 47:1521 Immediate disposition of collections
• 47:1522 Alternative dispute resolution
• 47:1523 Reciprocal agreements; federal government
• 47:1524 Tax credit registry; requirements; limitations
• 47:1525 Louisiana Tax Institute; membership, terms, and duties and powers
• 47:1541 Secretary's duty to determine correct tax
• 47:1542 Power to examine records and premises of taxpayer
• 47:1542.1 Retention of records by taxpayers
• 47:1542.2 Power to request records in machine-sensible format
• 47:1543 Power to examine the records of third parties
• 47:1544 Power to conduct hearings
• 47:1545 Power to subpoena witnesses; fees
• 47:1546 Notice to attend hearings, how given
• 47:1547 Procedure to compel witnesses to attend and to testify at hearing
• 47:1548 Rule to show cause and examination of judgment debtor
• 47:1561 Alternative remedies for the collection of taxes
• 47:1561.1 Special authority to enforce collection of taxes collected or withheld; personal
• 47:1561.2 Special authority to recover rebates and refundable tax credits
• 47:1561.3 Special authority to recover nonrefundable tax credits
• 47:1562 Determination and notice of tax due
• 47:1563 Protest to collector's determination of tax due
• 47:1564 Assessment of tax, interest, and penalties
• 47:1565 Notice of assessment and right to appeal
• 47:1565.1 Waiver of restrictions and delays
• 47:1566 Assessment and notice when tax is in jeopardy
• 47:1567 Assessment and claims in bankruptcy and receivership
• 47:1568 Assessment of tax shown on face of taxpayer's returns
• 47:1569 Collection by distraint and sale authorized
• 47:1570 Distraint defined
• 47:1571 Distraint procedure
• 47:1572 Surrender of property subject to distraint
• 47:1573 Sale of distrained property
• 47:1574 Collection by summary court proceeding authorized
• 47:1574.1 Failure to pay tax collected from others; rule to cease business
• 47:1574.2 Suit to enjoin certain preparers; cease and desist order
• 47:1574.3 Business reorganization to evade taxation; refusal to register a taxpayer or issue
• 47:1575 Injunctions prohibited
• 47:1576 Remittance of tax under protest; suits to recover
• 47:1576.1 Settlement offers
• 47:1576.2 Installment agreements; fees
• 47:1576.3 Fresh Start Proper Worker Classification Initiative
• 47:1576.4 Safe harbor
• 47:1577 Tax obligation to constitute a lien, privilege and mortgage
• 47:1578 Cancellation of lien, privilege, and mortgage; compromises
• 47:1579 Prescription of taxes, interest, and penalties
• 47:1580 Suspension and interruption of prescription
• 47:1581 Prescription of assessments as judgments
• 47:1582 Failure to remit tax collected on behalf of the state; rule to cease business
• 47:1583 Federal tax refund offset fees
• 47:1584 Innocent spouse rule
• 47:1601 Interest on unpaid taxes
• 47:1602 Penalty for failure to make timely return; penalties related to nonpayment or
• 47:1602.1 Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
• 47:1602.2 Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax
• 47:1603 Waiver of penalty for delinquent filing or delinquent payment
• 47:1604 Penalty for false or fraudulent return
• 47:1604.1 Accuracy-related penalty
• 47:1604.2 Insufficient funds check or electronic debit in payment of taxes; penalty
• 47:1605 Examination and hearing costs
• 47:1606 Distraint cost penalty
• 47:1607 Interest on erroneous refunds
• 47:1608 Disposition of penalties and self-generated revenue
• 47:1621 Refunds of overpayments authorized
• 47:1621.1 Satisfaction of rulings or judgments of the Board of Tax Appeals
• 47:1622 Crediting or offset of overpayments against other obligations
• 47:1623 Prescription of refunds or credits
• 47:1624 Interest on refunds
• 47:1624.1 Repealed by Acts 2016, 2
• 47:1625 Appeals from the collector's disallowance of refund claim
• 47:1626 Board's finding of overpayment upon appeal from assessment
• 47:1627 Limitation on right of refund when petition is filed with Board of Tax Appeals
• 47:1641 Criminal penalty for failing to account for state tax moneys
• 47:1641.1 Automated sales suppression devices; definitions; penalties
• 47:1642 Criminal penalty for evasion of tax
• 47:1643 Running of time limitations
• 47:1671 Authority to sign certain documents; validity; conclusive presumption
• 47:1672 Payment of taxes by receivers, referees, trustees or liquidators
• 47:1673 Application of provisions of this Chapter
• 47:1674 Exemption from claim for taxes on retirement benefits by another state
• 47:1675 General administrative provisions for credits against income and corporation
• 47:1676 Debt recovery
• 47:1677 Financial institution data match
• 47:1678 Tax clearances; resale certificates; certain procurement contracts
• 47:1679 Paid preparers; required information on returns, reports, claims for refund, and other
• 47:1681 Necessity for compliance with requirements
• 47:1682 Claims to be supported by special invoices
• 47:1683 Special permit as refund gasoline distributor
• 47:1684 Issuance of special invoices; coloring of gasoline
• 47:1685 Dye
• 47:1686 Regulation of color of gasoline generally
• 47:1687 Violations; penalties
• 47:1688 Suspension of dealer's permit
• 47:1689 Forfeiture of refunds
• 47:1690 Definitions
• 47:1691 Refunds, source
• 47:1692 Definitions
• 47:1693 Imposition of tax
• 47:1694 Enforcement
• 47:1695 Rules and regulations
• 47:1696 Disposition of collections
• 47:1701 Repealed by Acts 1972, Ex. Sess., No. 3, §1
• 47:1702 Definitions
• 47:1703 Exemptions
• 47:1703.1 Permanent registration of homestead exemption; designated parishes
• 47:1703.2 Exemption; optional exemption for business inventory
• 47:1703.3 Business inventory; partial exemption; percentage of fair market value adjustment
• 47:1704 Homestead exemption audit program; city of New Orleans; fees
• 47:1705 Information supplied to assessor and legislative auditor by tax recipient agencies;
• 47:1705.1 Public hearings for certain millage adjustments; certain parishes
• 47:1706 Exemptions, solar energy systems; equipment attached to residential buildings or
• 47:1707 Exemptions, agricultural machinery and implements, farm structures, and timber
• 47:1707.1 Agricultural byproducts
• 47:1708 Exemption for property leased to nonprofit organizations for the purpose of housing
• 47:1709 Exemption for intangible and incorporeal property
• 47:1710 Homestead exemption; residential lessees; tax credits
• 47:1711 Waiver of homestead exemption
• 47:1712 Application procedure; special assessment level
• 47:1713 Special assessment level for certain trusts
• 47:1714 Exemption for property of a disabled veteran or a surviving spouse; eligibility for
• 47:1715 Exemption for property of the surviving spouse of certain military personnel, law
• 47:1716 Exemption for property of certain veterans with disabilities; applicability
• 47:1801 §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989
• 47:1831 Creation; abolishment of Boards
• 47:1832 Compensation; tenure; vacancies; salary
• 47:1833 Members; oath; bond; qualifications
• 47:1834 Domicile and transaction of business
• 47:1835 Employment of secretary, clerical help, and experts; creation of commission expense
• 47:1836 Studies and reports
• 47:1837 Duties and responsibilities
• 47:1837.1 Program for a statewide ad valorem tax assessment database; creation
• 47:1838 Fees
• 47:1851 Definitions
• 47:1852 Duty to file annual reports
• 47:1852.1 Delinquency in filing annual reports
• 47:1853 Appraisal of public service properties
• 47:1854 Assessment
• 47:1855 Allocation of assessed value
• 47:1856 Notice of valuation; hearings; appeals
• 47:1856.1 REPEALED BY ACTS 1992, NO. 984, §18
• 47:1857 Corrections and changes
• 47:1858 General provisions
• 47:1871 State guarantee program; Louisiana Tax Commission administration
• 47:1872 Louisiana Tax Commission, additional powers and duties
• 47:1873 Qualifications
• 47:1874 Maximum loan; maximum aggregate amount; interest; terms
• 47:1875 Repayment of loan; additional assessor expense allowance
• 47:1876 Special fund; defaults; attorney general participation
• 47:1901 Election
• 47:1901.1 Application of other laws
• 47:1902 Oath
• 47:1903 Powers and authority
• 47:1903.1 Assessors; authority to employ attorney
• 47:1903.2 Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
• 47:1903.3 Assessors; authority to intervene
• 47:1904 Execution and cancellation of bonds
• 47:1905 Suits on bonds
• 47:1906 Salaries and expense funds
• 47:1906.1 Terrebonne Parish; salary and expense fund; advancement
• 47:1907 Salaries
• 47:1907.1 Local notice; salary increases
• 47:1908 Expenses
• 47:1908.1 Assessors' copies of conveyances
• 47:1909 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
• 47:1910 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
• 47:1910.1 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
• 47:1910.2 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
• 47:1911 Repealed by Acts 1997, No. 1157, §2
• 47:1912 Holidays
• 47:1913 §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989
• 47:1922 Creation of assessors' insurance fund and committee with authority to contract for
• 47:1923 Authority for assessors separately or jointly to contract for insurance; payment of
• 47:1923.1 Orleans Parish; retired assessors and assessor's employees; creation of fund
• 47:1925.1 Applicability of Part
• 47:1925.2 Assessment district; creation and boundaries
• 47:1925.3 Method of taxation; referendum to increase taxes beyond initial authorization
• 47:1925.4 Mandatory rollback of ad valorem taxes by tax recipient bodies
• 47:1925.5 Enforcement of millage rollbacks; resolutions of taxing authorities
• 47:1925.6 Disbursements from special district funds
• 47:1925.7 Powers of assessor not diminished
• 47:1925.8 Funding for the Board of Assessors for Orleans Parish
• 47:1925.9 Evangeline Parish Assessment District; automobile expense allowance
• 47:1925.10 Iberia Parish Assessment District; automobile expense allowance
• 47:1925.11 Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and
• 47:1925.12 Jefferson Davis Parish Assessment District; automobile expense allowance
• 47:1925.13 Automobile expense allowance
• 47:1931 Membership
• 47:1932 Compensation
• 47:1951 Property subject to ad valorem taxation
• 47:1951.1 Imports subject to ad valorem taxation
• 47:1951.2 Exports subject to ad valorem taxation
• 47:1951.3 Property stored in transit while moving in interstate commerce
• 47:1952 Place and time of listing and assessment
• 47:1952.1 Extent and manner of assessment
• 47:1953 Assessment of corporations generally
• 47:1954 Assessment of insurance companies
• 47:1955 Assessment of property adjudicated to the state
• 47:1956 Preparation, distribution, and return of blank forms for listing and assessing of property
• 47:1957 Listing and assessing of property generally
• 47:1958 Listing and assessing of lands
• 47:1959 Listing and assessment; assessor's records
• 47:1960 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
• 47:1961 Listing and assessing of merchandise
• 47:1961.1 Inventories of manufacturers or merchants defined
• 47:1961.2 Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997
• 47:1962 Listing and assessing of credits
• 47:1963 Listing and assessing of mortgaged property
• 47:1964 Listing and assessing of property of unknown owners
• 47:1965 Listing and assessing of property in name of deceased owner
• 47:1966 Listing and assessing of omitted property
• 47:1967 Listing and assessment of bank stock; procedure
• 47:1968 Listing and assessing of bank stock; place
• 47:1969 Listing and assessing of bank stock; branch banks
• 47:1970 Listing and assessing of real estate of banks
• 47:1971 Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
• 47:1972 Listing and assessing of bank stock and real estate; report by official
• 47:1973 §§1973 to 1975 Repealed by Acts 1978, No. 613, §1
• 47:1976 Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
• 47:1977 Assessment of pollution control equipment
• 47:1978 Listing and assessing of overflowed lands
• 47:1978.1 Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
• 47:1979 Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
• 47:1980 Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
• 47:1987 Time when listing of property concluded
• 47:1988 Repealed by Acts 1972, Ex.Sess., No. 13, §1
• 47:1989 Review of appeals by tax commission
• 47:1989.1 Appeals; assessors; reimbursement of expenses
• 47:1990 Changes or corrections of assessments by tax commission
• 47:1991 Cancellation of erroneous or double assessments
• 47:1992 Inspection of assessment lists; notification and review of assessments by board of
• 47:1992.1 Period for inspection of assessment lists in Jefferson Parish
• 47:1992.2 Board of review; complaints for review; Calcasieu Parish
• 47:1993 Preparation and filing of rolls by assessor
• 47:1993.1 Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
• 47:1994 §§1994 to 1996 Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977
• 47:1997 Filing of rolls, payment of taxes, and sale of property for delinquent taxes
• 47:1997.1 Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
• 47:1998 Judicial review; generally
• 47:1998.1 Power to employ counsel
• 47:1999 §§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980
• 47:2051 Tax collectors designated
• 47:2051.1 Ouachita Parish; collection of municipal taxes
• 47:2051.2 Livingston Parish; collection of municipal taxes
• 47:2052 Oath and execution of bond
• 47:2053 Failure to give bond
• 47:2054 Actions on bond
• 47:2055 Cancelation of bond
• 47:2056 Compensation; Orleans excluded
• 47:2057 Compensation; salary and expense fund
• 47:2058 Records
• 47:2059 Deposit of public funds
• 47:2060 Statements of collections and settlement
• 47:2060.1 Settlement of erroneous payments
• 47:2061 Deputy tax collectors
• 47:2062 Appointment and compensation of attorney for parish tax collector
• 47:2063 Suspension and removal of tax collectors
• 47:2064 Vacancies in tax collector's office
• 47:2065 Outgoing tax collectors; duties
• 47:2066 State tax collector for the city of New Orleans; state tax researches; disposition of funds
• 47:2101 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2101.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2101.2 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2102 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2103 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2104 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2105 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2106 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2107 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2108 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2108.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2109 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2110 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2111 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2112 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2113 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2114 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2121 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2122 Definitions
• 47:2123 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2124 Liability of tax collectors and tax assessors
• 47:2126 Duty of assessors; single assessment; exception
• 47:2127 Time for payment; interest and penalty; notification
• 47:2127.1 Immovable property; lots assessed together
• 47:2128 Repealed by Acts 2024, No. 774, §2
• 47:2129 Payment; receipt
• 47:2129.1 Quarterly payments; Rapides Parish
• 47:2130 Public calamity; postponement of statutory impositions payments
• 47:2131 Repealed by
• 47:2132 Refund of statutory impositions erroneously paid
• 47:2133 Prior payment of statutory impositions
• 47:2134 Suits to recover statutory impositions paid under protest
• 47:2135 Acceptance of pro rata ad valorem taxes on property acquired by state from private
• 47:2136 Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to
• 47:2137 Computation of proration; placing of property on exempt roll
• 47:2138 Advance tax payment agreement; ad valorem tax; credits
• 47:2141 Time period in which to conduct sales of movable property for the collection of
• 47:2142 Movable property; notice of delinquency
• 47:2143 Movable property; seizure and sale
• 47:2144 Movable property; procedure when removed from parish or municipality before
• 47:2145 Movable property; summary seizure to secure payment
• 47:2146 Movable property; additional sanction for tax collection
• 47:2147 Movable property; tax debtors' rights
• 47:2148 Movable property; payment of taxes by party taking possession
• 47:2151 Transfer after tax roll delivered
• 47:2151.1 Time period in which to conduct an immovable property tax lien auction
• 47:2152 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2153 Notice of delinquency; tax lien holder; tax lien auction
• 47:2153.1 Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026
• 47:2154 Tax lien auctions; time of auction; price
• 47:2155 Tax lien certificate
• 47:2156 Post-tax-lien-auction notice
• 47:2157 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2158 Repairs
• 47:2158.1 Prohibition of certain actions; exceptions
• 47:2159 Request for notice
• 47:2160 Tax lien certificate; effect on other statutory impositions
• 47:2160.1 Subsequent statutory impositions
• 47:2161 Repealed by Acts 2024, No. 774, §2,
• 47:2162 Acquisition of tax lien by tax collectors and assessors forbidden
• 47:2163 Purchase by co-owners
• 47:2164 Tax lien certificates assignable; recordation
• 47:2171 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2172 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2173 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2174 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2175 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2176 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2177 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2178 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2179 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2180 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2180.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2181 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2181.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2182 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2183 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2183.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2184 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2185 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2186 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2187 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2188 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2189 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2189.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2190 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2191 Repealed by Acts 1952, No. 626, §1
• 47:2192 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2193 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2194 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2196 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2197 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2201 Ordinance; sale or donation of adjudicated property; sale of tax lien held by a
• 47:2202 Minimum bid prices; sale of adjudicated property; sale of tax lien held by the
• 47:2203 Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a
• 47:2204 Additional terms of ordinance
• 47:2205 Donations of adjudicated property
• 47:2206 Notice; sale or donation of adjudicated property; public sale of property to enforce
• 47:2207 Sale or donation of adjudicated property; sale of immovable property to enforce a
• 47:2207.1 Sale of tax lien; recordation
• 47:2208 Sale or donation of adjudicated property; sale of immovable property to enforce a
• 47:2209 Sale or donation to tax sale party or tax lien auction party
• 47:2210 Liability of owner of adjudicated property
• 47:2211 Disposition of proceeds
• 47:2212 Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
• 47:2221 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2222 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2222.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2223 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2224 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2225 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2226 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2227 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2228 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2228.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2229 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2230 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2231 Suit to obtain possession of property adjudicated to political subdivision
• 47:2231.1 Prohibition of certain actions; exceptions
• 47:2232 Order of seizure and possession
• 47:2233 Leasing adjudicated property; use of income to pay taxes or assessments
• 47:2234 Redemption of property; payment of assessments
• 47:2235 Authority of the political subdivision to establish servitudes over adjudicated property; procedure
• 47:2236 Claim of ownership of adjudicated property by political subdivision
• 47:2237 Sale or donation of adjudicated property; authority
• 47:2238.1 City of Monroe
• 47:2238.2 Procedure for sales initiated by individuals
• 47:2238.3 Notice requirement
• 47:2238.4 Order of seizure and possession
• 47:2238.5 Sale of property adjudicated to municipality; order of possession
• 47:2238.6 Placing purchaser in possession of property
• 47:2238.7 Failure to purchase
• 47:2238.8 Donation of adjudicated property
• 47:2238.9 Additional powers relating to adjudicated property
• 47:2241 Redemptive period preemptive
• 47:2241.1 Redemptions of tax sales held prior to January 1, 2026
• 47:2242 Person entitled to extinguish
• 47:2243 Termination payments
• 47:2244 Additional payments to political subdivision
• 47:2245 Termination certificate
• 47:2246 Right to sell a tax lien held by a political subdivision
• 47:2247 Extinguishment of tax lien held by political subdivisions
• 47:2251 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2252 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2253 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2254 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2255 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2256 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2257 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2258 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2259 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2260 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2261 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2262 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
• 47:2266 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2266.1 Procedure to recognize amounts due under tax lien certificate
• 47:2267 Procedure to enforce tax lien; proceeds of judicial sale
• 47:2268 Effect of judicial sale
• 47:2271 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2272 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2273 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2274 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2275 Repealed by Acts 2024, No. 774, §2,
• 47:2276 Repealed by Acts 2024, No. 774, §2,
• 47:2277 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2278 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
• 47:2279 Repealed by Acts 2024, No. 774, §2,
• 47:2280 Repealed by Acts 2024, No. 774, §2,
• 47:2286 Actions to annul
• 47:2287 Time in which to file an action for nullity; defenses
• 47:2288 Acquisitive prescription
• 47:2289 Effect of judgment
• 47:2290 Suspensive conditions to effectiveness of judgment
• 47:2291 Trial; judgment; costs; improvements
• 47:2292 Fruits
• 47:2301 Use value; defined
• 47:2302 Definitions
• 47:2303 Eligibility for use value assessment
• 47:2304 Application for use value assessment
• 47:2305 Loss of eligibility
• 47:2306 Penalties
• 47:2307 Determination of use value
• 47:2308 Louisiana Tax Commission; tables; classifying land; public hearings
• 47:2309 Effective date; nonapplicability
• 47:2321 Fair market value; defined
• 47:2322 Definitions
• 47:2323 Criteria for determining fair market value; real and personal property; unoccupied
• 47:2324 Data collection by the assessor
• 47:2325 Forms
• 47:2326 Adoption and approval of forms
• 47:2327 Confidentiality of forms
• 47:2328 Acts of transfer; improvements; contents
• 47:2329 Property owner; failure to report; loss of right to question assessment
• 47:2330 Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
• 47:2331 Reassessment
• 47:2332 Date of adoption of guidelines, manuals, rules, and regulations
• 47:2341 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2342 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2343 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2344 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2345 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2346 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2347 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006
• 47:2401 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2402 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2403 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2404 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2405 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2406 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2407 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2408 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2409 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2410 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2411 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2412 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2413 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2414 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2415 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2416 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2417 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2418 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2419 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2420 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2421 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2422 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2423 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2424 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2425 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2426 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010
• 47:2431 Levy of tax
• 47:2432 Amount of tax and time of payment
• 47:2433 Interest on delinquent tax; extension of time to file an estate transfer tax return
• 47:2434 Intent and purpose of this Part
• 47:2435 Application of provisions
• 47:2436 Estate transfer tax return
• 47:2437 Installment payments; agreement
• 47:2451 Claims and suits for refund
• 47:2501 Imposition of license fees
• 47:2601 Imposition of tax
• 47:2602 Definitions
• 47:2603 Use of stamps required
• 47:2604 Authority to issue rules and regulations
• 47:2605 Confidential nature of information
• 47:2606 Investigatory powers
• 47:2607 Penalties
• 47:2608 Seizure and forfeiture of property
• 47:2609 Distribution of proceeds; formula
• 47:2610 Exceptions
• 47:2611 §§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969
• 47:2651 Imposition of tax
• 47:2701 Imposition of tax
• 47:2801 Repealed by Acts 1980, No. 140, §1
• 47:3201 Purpose
• 47:3202 Requirements for exemption
• 47:3203 Review of exemption applications and reevaluation of existing contract
• 47:3204 Contracts of exemption; renegotiation; violations; lists; priority of exemptions
• 47:3205 Rules and regulations
• 47:4201 §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986
• 47:4301 Findings and purpose
• 47:4302 Contracts of exemption; renegotiation; violation; lists
• 47:4303 Review of exemption applications
• 47:4304 Requirements for exemption
• 47:4305 Granting of contract
• 47:4306 Rules and regulations
• 47:4311 Findings and purpose
• 47:4312 Definitions
• 47:4313 Contracts of limited exemption
• 47:4314 Review of exemption applications
• 47:4315 Requirements for exemption
• 47:4316 Granting of contract
• 47:4317 Reports to parish assessor
• 47:4318 Transfer of contract
• 47:4319 Rules and regulations
• 47:4331 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:4351 Definitions
• 47:4352 Program administration
• 47:4353 Parish participation
• 47:4354 Targeted non-manufacturing business
• 47:4355 Contracts
• 47:5001 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5002 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5003 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5004 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5005 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5006 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5007 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5008 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5009 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:5010 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001
• 47:6001 Tax exemption; certain aircraft
• 47:6002 Urban Land-Banking Law; acquisition of real property
• 47:6003 Work-Based Learning Tax Credit
• 47:6004 Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019
• 47:6005 Qualified new recycling manufacturing or process equipment and service contracts
• 47:6006 Tax credits for local inventory taxes paid
• 47:6006.1 Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands
• 47:6007 Motion picture production tax credit
• 47:6008 Tax credits for donations made to assist playgrounds in economically depressed
• 47:6009 Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019
• 47:6010 Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015
• 47:6011 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6012 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6013 Tax credits for donations made to public schools
• 47:6014 Credit for property taxes paid by certain telephone companies; fund
• 47:6015 Research and development tax credit
• 47:6016 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6016.1 Louisiana New Markets Jobs Act; premium tax credit
• 47:6017 Tax credits for certain expenses paid by economic development corporations
• 47:6018 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6019 Tax credit; rehabilitation of historic structures
• 47:6020 Angel Investor Tax Credit Program
• 47:6020.1 Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
• 47:6020.2 Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
• 47:6020.3 Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
• 47:6020.4 Repealed by Acts 2010, No. 1034, §3
• 47:6021 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6022 Digital interactive media and software tax credit
• 47:6023 Sound recording investor tax credit
• 47:6024 Rural hospital service district cooperative endeavors and joint ventures
• 47:6025 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6026 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6027 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6028 Louisiana Youth Jobs Tax Credit Program
• 47:6029 Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015
• 47:6030 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6031 Louisiana Community Economic Development Act; tax credits; amount; duration;
• 47:6032 Tax credit for certain milk producers
• 47:6033 Apprenticeship tax credits
• 47:6034 Musical and theatrical production income tax credit
• 47:6035 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6036 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6036.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6037 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6038 Reports; tax incentives administered by Louisiana Economic Development
• 47:6039 Repealed by Acts 2016, 1
• 47:6040 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
• 47:6041 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025
• 47:6042 Credits; qualifying foster care charitable organizations
• 47:6043 Recycling of oyster shells; restaurant tax credit
• 47:6044 Louisiana Fortified Roof Tax Credit Program
• 47:6101 Purpose
• 47:6102 Definitions
• 47:6103 Implementation
• 47:6104 Child care expense tax credit
• 47:6105 Child care provider tax credit
• 47:6106 Credit for child care directors and staff
• 47:6107 Business-supported child care
• 47:6108 Refundable tax credits
• 47:6109 Recapture of credits
• 47:6111 Purpose
• 47:6112 Definitions
• 47:6113 Tax credits for donations made to eligible maternal wellness centers
• 47:6114 Registry of maternal wellness centers
• 47:6115 Recapture of credits
• 47:6116 Rules and regulations
• 47:6301 Credit; donations to school tuition organizations
• 47:6302 Credit for donations to public schools
• 47:6351 Rebates; contracts for certain state sales and use tax rebates
• 47:7001 Rules and regulations and fees
• 47:7002 Definitions
• 47:7003 Licensing requirements
• 47:7004 Licensing
• 47:7005 Denial, revocation, or suspension of license
• 47:7006 Records of licensees
• 47:7019.1 Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
• 47:7019.2 Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty
• 47:8001 Short title
• 47:8002 Findings, declaration of necessity and purpose
• 47:8003 Definitions
• 47:8004 Creation of corporation; public hearing; adoption of resolution; certificate
• 47:8005 Board of directors; appointment; tenure; compensation
• 47:8006 Organization of corporation; employees; meetings; personal liability of directors
• 47:8007 Removal of directors; right to counsel; record of proceedings
• 47:8008 Conflict of interest; disclosure of interests; penalty
• 47:8009 Powers of the corporations
• 47:8010 Increment revenues
• 47:8011 Tax increment trust fund; mandatory contributions
• 47:8012 Development management
• 47:8013 Tax increment development plan; preparation; adoption; filing; modification
• 47:8014 Subsidiary corporations; creation; purposes; powers; compensation of members
• 47:8015 Disposition of property in tax increment development area
• 47:8016 Development by corporations; surplus profits
• 47:8017 Bonds of the corporations
• 47:8018 Security for bonds or notes
• 47:8019 Bonds and notes as legal investment
• 47:8020 Corporation funds; audit; investment
• 47:8021 Property exempt from taxes and from levy and sale by virtue of an execution
• 47:8022 Assistance by state and local agencies
• 47:8023 Title of purchase
• 47:8024 Annual report
• 47:8025 Encouragement of private enterprise
• 47:8026 Indemnity of directors, officers, agents and employees
• 47:8027 Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
• 47:8051 Repealed by Acts 2006, No. 521, §2
• 47:8052 Repealed by Acts 2006, No. 521, §2
• 47:8053 Repealed by Acts 2006, No. 521, §2
• 47:8054 Repealed by Acts 2006, No. 521, §2
• 47:8055 Repealed by Acts 2006, No. 521, §2
• 47:8056 Repealed by Acts 2006, No. 521, §2
• 47:8057 Repealed by Acts 2006, No. 521, §2
• 47:8058 Repealed by Acts 2006, No. 521, §2
• 47:8059 Repealed by Acts 2006, No. 521, §2
• 47:8060 Repealed by Acts 2006, No. 521, §2
• 47:9000 Citation
• 47:9001 Statement of purpose and intent
• 47:9002 Definitions
• 47:9003 Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue
• 47:9004 Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
• 47:9005 Corporation president; officers
• 47:9006 Records of corporation deemed open; exceptions
• 47:9007 Duties of the board; adoption of administrative regulations; rulemaking authority
• 47:9008 Board; lottery games; regulation
• 47:9009 Conduct and administration of lottery games; powers and duties of corporation;
• 47:9010 Powers and obligations of corporation's president; residence in Louisiana; ongoing
• 47:9011 Information sharing and restricted use agreements; other jurisdictions
• 47:9011.1 Transmission of Amber Alert and other emergency information
• 47:9012 Corporation legal representation
• 47:9013 Commercial advertising on tickets
• 47:9015 Personnel program for employees; conflict of interest provisions; employment of
• 47:9016 Employee background investigation
• 47:9017 Appeals; judicial review
• 47:9018 Bond; letters of credit or other surety
• 47:9019 Legislative oversight of corporation rules and regulations
• 47:9020 Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
• 47:9021 Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs
• 47:9022 Publication of financial statements
• 47:9025 Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
• 47:9026 Withholding of lottery prizes; child support arrearages; rules and regulations
• 47:9027 Assignment of deferred lottery annuity prizes
• 47:9028 Contracts; regulations of procurement; bidding and negotiation processes
• 47:9029 Deposit of revenues; expenditures and investments authorized; transfer of revenues
• 47:9030 Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
• 47:9050 Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemption
• 47:9051 Selection of on-line retailer; qualification and disqualification
• 47:9052 Retail vendor certificates
• 47:9053 Letter of credit or bond of retailer; content of contracts; powers of president
• 47:9054 Content of retailer contracts; contract cancellation by president
• 47:9055 Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
• 47:9056 Computation of retailer's rental payments
• 47:9057 Ticket price; gift, sale, or business promotion; location of sale
• 47:9058 Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
• 47:9060 Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or deposit of security; liquidated damages; laws governing contracts
• 47:9065 Criminal background investigations; duties of corporation or its security division
• 47:9070 Sale to minors
• 47:9071 False or altered lottery tickets
• 47:9072 Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
• 47:9073 Skimming of lottery proceeds
• 47:9074 Crime of false statements relating to a lottery
• 47:9075 Illegal lottery devices
• 47:9080 State declaration of exemption from provisions of certain federal statutes
• 47:9081 Legal shipments of lottery devices into state
• 47:9091 Conduct and administration of sports wagering; powers and duties of corporation;
• 47:9092 Reporting
• 47:9093 Permitting; other requirements
• 47:9094 Suitability; sports wagering platform providers
• 47:9095 Sports wagering platform provider; permit; fee
• 47:9096 Sports wagering service providers; permit; fee
• 47:9097 Sports wagering distributor; permit; fees
• 47:9098 Retail establishments; permit; fees
• 47:9099 Wagering; limitations
• 47:9100 Electronic wagering
• 47:9101 Sports wagering mechanism
• 47:9102 Online and mobile wagering
• 47:9103 Prizes; payment of prizes
• 47:9104 Withholding of lottery prizes; child support arrearages; rules
• 47:9105 State tax; levy
• 47:9106 Deposit of revenues
• 47:9107 Lottery Sports Wagering Fund