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La. R.S. Title 47
Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
2,674 sections.
Title 47 Revenue And Taxation Subtitle I. Preliminary And General Provisions Chapter 1. General Provisions
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47:4 Same; authority of foreign officials to sue 47:5 Authority of domestic officials to sue 47:6 Definitions 47:7 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:8 Taxation of state banking corporations and shareholders 47:9 Repealed by Acts 2024, 3rd Ex.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 Dec. 4, 2024 Repealed 2024 47:10 Chain store tax; imposition; authority of parishes and municipalities to collect 47:11 Tax credit for electric and natural gas service 47:12 Repealed by Acts 2024, 3rd Ex.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 Jan. 1, 2025 Repealed 2024 47:13 Renewal of tax exemption certificates Chapter 2. Taxpayer'S Bill Of Rights; Taxes Collected And Administered By The Department Of Revenue
Subtitle Ii. Provisions Relating To Taxes Collected And Administered By The Collector Of Revenue Chapter 1. Income Tax Part I. General Provisions Subpart A. Introductory Provisions
Subpart B. Tax Levy; Rates Of Tax
47:31 Individuals, corporations, and trusts subject to tax 47:32 Rates of tax 47:32.1 Repealed by Acts 2024, 3rd Ex.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 Dec. 4, 2024 Repealed 2024 47:33 Credit for taxes paid in other states 47:34 Repealed by Acts 2024, 3rd Ex.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 Jan. 1, 2025 Repealed 2024 47:35 Neighborhood assistance tax credit 47:37 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:38 Repealed by Acts 2009, No. 469, §2, effective July 9, 2009 Repealed 2009 Subpart C. Computation Of Net Income
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 Repealed 1972 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 Repealed 1979 47:70 Blank Repealed 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 Repealed 2024 47:85 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:86 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:87 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:88 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:89 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 Subpart D. Accounting Periods And Methods Of Accounting
Subpart E. Returns And Payment Of Tax
Subpart F. Withholding Income Tax On Wages, And Declaration Of Tax By Individuals
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 Repealed 2006 47:120.1 Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006 Repealed 2006 47:120.2 Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006 Repealed 2006 47:120.3 Refunds and credits Subpart G. Wildlife Habitat And Natural Heritage Trust Donation
Subpart H. Louisiana Association Of Councils On Aging Donation
Subpart I. Louisiana Military Family Assistance Fund Checkoff Donations
Subpart J. Coastal Protection And Restoration Fund Checkoff Donations
Subpart K. Louisiana Lung Cancer Checkoff Donation
Subpart L. Children'S Trust Dedicated Fund Account Donation
Subpart M. Political Party Donation
Subpart N. Special Provisions, Donation Of Tax Refunds
Subpart O. Louisiana Bicentennial Commission And Battle Of New Orleans Bicentennial Commission Donation
Subpart Q. Louisiana Operation Game Thief Checkoff Fund
Subpart R. Louisiana Senior Citizens Trust Fund Donation
Subpart S. United States Olympic Committee Donation
47:120.51 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002 Repealed 2001 47:120.52 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002 Repealed 2001 47:120.53 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002 Repealed 2001 47:120.54 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002 Repealed 2001 47:120.55 Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002 Repealed 2001 Subpart T. Ducks Unlimited Donation
Subpart U. Louisiana Breast Cancer Task Force Checkoff Donation
Subpart V. Student Tuition Assistance And Revenue Trust Program Deposits
Subpart W. Louisiana Cancer Checkoff Donation
Subpart X. Louisiana Animal Welfare Commission Checkoff Donation
Subpart Y. Louisiana Housing Trust Fund Checkoff Donation
Subpart Z. Community-Based Primary Health Care Initiative Fund Checkoff Donation
Subpart Aa. The National Multiple Sclerosis Society Donation
Subpart Bb. Louisiana Food Bank Association Donation
Subpart Cc. Louisiana Make-A-Wish Act
Subpart Dd. Louisiana Association Of United Ways/La 2-1-1 Donation
Subpart Ee. Alliance For The Advancement Of End Of Life Care Donation
Subpart Ff. Friends Of Palmetto Island State Park, Inc. Donation
Subpart Gg. Dreams Come True, Inc., Donation
Subpart Hh. Center Of Excellence For Autism Spectrum Disorder Donation
Subpart Ii. Red Cross Checkoff Donation
Subpart Jj. New Opportunities Waiver Fund Checkoff Donation
Subpart Kk. Maddie'S Footprints
Subpart Ll. Crescent City Connection Lighting Donation
Subpart Mm. New Orleans Ferries Donation
Subpart Nn. Louisiana National Guard Honor Guard For Military Funerals Donation
Subpart Oo. Bastion Community Of Resilience Donation
Subpart Pp. The Louisiana Youth Leadership Seminar Corporation Donation
Subpart Qq. The Lighthouse For The Blind In New Orleans, Inc. Donation
Subpart Rr. The Louisiana Association For The Blind Donation
Subpart Ss. Louisiana Center For The Blind
Subpart Tt. Affiliated Blind Of Louisiana, Inc.
Subpart Uu. Louisiana State Troopers Charities, Inc., Donation
Subpart Vv. The American Rose Society Donation
Subpart Ww. The Extra Mile Donation
Subpart Xx. Louisiana Naval War Memorial Commission Donation
Subpart Yy. Emerge Center For Communication Behavior, And Development
Subpart Zz. Louisiana Horse Rescue Association Donation
Subpart Aaa. Louisiana Coalition Against Domestic Violence
Subpart Bbb. Sexual Trauma Awareness And Response (Star) Organization Donation
Subpart Ccc. Louisiana State University Agricultural Center Grant Walker Educational Center
Subpart Ddd. University Of New Orleans Foundation
Subpart Eee. Southeastern Louisiana University Foundation
Subpart Fff. Holden'S Hope
Part Ii. Supplemental Provisions Subpart A. Exemption Of Certain Corporations
Subpart B. Computation Of Net Income
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 Repealed 1958 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 Repealed 1958 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 Subpart C. Estates And Trusts
Subpart E. Insurance Companies
Subpart F. Nonresident Individuals And Corporations
Subpart H. Administrative Provisions
Part Ii — A. Louisiana Corporation Income Tax Subpart A - Introductory Provisions Tax Levy, Rates Of Tax; Credits
Subpart B - Computation Of Louisiana Taxable Income
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 Repealed 2021 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 Repealed 2021 47:287.85 Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022 Repealed 2021 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 Subpart C - Accounting Periods And Methods Of Accounting
Subpart D - Exempt Organizations
Subpart E - Administrative Provisions: Records, Returns, Due Dates, Payment Of Taxes
Subpart F. Definitions And Special Provisions
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 Repealed 2024 47:287.749 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 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 Repealed 2024 47:287.753 Neighborhood assistance tax credit 47:287.755 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:287.756 Tax credit for environmental equipment purchases 47:287.757 Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009 Repealed 2009 47:287.758 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:287.759 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:287.785 Rules and regulations Part Iii. Provisions For Individuals
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 Repealed 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 Repealed 2002 47:296.1 Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025 Repealed 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 Repealed 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 Repealed 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 Repealed 2024 47:297.7 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 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 Repealed 2021 47:299 Nonseparability Part Iv. Offset Of Individual Income Tax Refunds Against Debts Owed Certain State Agencies
Part V. Offset Of Individual Income Tax Refunds Against Debts Owed Certain Persons
Part Vi. Income Tax On Estates And Trusts
Chapter 2. Sales Tax
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 Repealed 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 Repealed 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 Repealed 2024 47:305.27 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:305.28 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.29 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:305.30 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.31 Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005 Repealed 2005 47:305.32 Repealed by Acts 1982, No. 44, §1 Repealed 1982 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 Repealed 1998 47:305.35 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 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 Repealed 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 Repealed 2024 47:305.41 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.42 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.43 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.44 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 2024 47:305.47 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 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 Repealed 2024 47:305.53 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.54 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 2024 47:305.57 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.58 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.59 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.60 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.61 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 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 Repealed 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 Repealed 2024 47:305.69 Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019 Repealed 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 Repealed 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 Repealed 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 Repealed 2024 47:305.78 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.79 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:305.80 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 2024 47:315.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:315.3 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 2024 47:316 Collector to provide forms 47:317 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:318 Disposition of collections Chapter 2 — A. Additional Sales And Use Tax
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 Repealed 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 Repealed 1986 47:324 Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund 47:325 Repealed by Acts 1988, No. 2, §2 Repealed 1988 Chapter 2 — B. Additional Sales And Use Tax; Use Tax On Limestone Aggregate
Chapter 2 — C. Uniform Sales And Use Tax Administration Act
Chapter 2 — D. Uniform Local Sales Tax Code Part A. General Provisions
Part Ii. Levy And Collection Of Taxes Subpart A. General Provisions
Part C. Definitions, Exclusions, Exemptions And Other Prohibitions
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 Repealed 2024 47:337.10.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Repealed 2024 47:337.11.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 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 Part F. General Administrative Enforcement
Part G. Post-Session Update Procedure
Part H. Uniform Local Sales Tax Administrative Procedure Act
Part I. Local Sales Taxes
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 47:338.53(1) 47:338.53(1) 47:338.54 Additional sales and use tax authorized 47:338.54(1) 47:338.54(1) 47:338.54.1 Sales and use rate tax limits; Lafourche Parish 47:338.54.1(1) 47:338.54.1(1) 47:338.55 Additional sales and use tax authorized 47:338.55(1) 47:338.55(1) 47:338.56 Authorization to levy and collect tax in Evangeline Parish; procedure; collection; 47:338.56(1) 47:338.56(1) 47:338.57 Authorization to levy and collect additional sales and use tax in Morehouse Parish 47:338.57(1) 47:338.57(1) 47:338.58 Authorization to levy and collect additional sales and use tax in Livingston Parish 47:338.58(1) 47:338.58(1) 47:338.59 Authorization to levy and collect additional sales and use tax in Catahoula Parish 47:338.59(1) 47:338.59(1) 47:338.60 Authorization to levy and collect additional sales and use tax in Tensas Parish 47:338.60(1) 47:338.60(1) 47:338.61 Authorization to levy and collect additional sales and use tax in Tensas Parish 47:338.61(1) 47:338.61(1) 47:338.62 Authorization to levy and collect additional sales and use tax; Livingston Parish 47:338.62(1) 47:338.62(1) 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 Part J. Hotel And Motel Occupancy Taxes
Part K. Miscellaneous Taxes
Chapter 2 — E. Louisiana Sales And Use Tax Commission For Remote Sellers
Chapter 3. Occupational License Tax
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 Repealed 1986 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 Repealed 1986 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 Repealed 1977 47:365 §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:367 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:368 §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:376 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:377 §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:380 Repealed by Acts 1952, No. 100, §2 Repealed 1952 47:381 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:382 §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:385 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:385.1 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:386 §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:389 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:390 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:391 Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 Repealed 1977 47:392 §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987 Repealed 1986 47:404 §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982 Repealed 1981 Chapter 4. Vehicle Registration License Tax Part I. Introductory Provisions
Part Ii. Levy Of Registration License Fee Or 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 Repealed 2005 47:463.3 Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006 Repealed 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 Repealed 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 Repealed 2005 47:463.11 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 2005 47:463.12 Street rod license plates 47:463.13 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 2005 47:463.14 Special Farhad Grotto vehicle license plates 47:463.15 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 2005 47:463.16 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 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 Repealed 2005 47:463.19 REPEALED BY ACTS 1991, NO. 1015, §2 Repealed 47:463.20 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 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 Repealed 2005 47:463.26 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 2005 47:463.27 Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005 Repealed 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 Repealed 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 Repealed 2005 47:463.35 Repealed by Acts 1995, No. 688, §1 Repealed 1995 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 Repealed 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 Repealed 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 Repealed 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 Repealed 2005 47:463.66 Special prestige license plates; Catahoula Cur; "Louisiana State Dog" 47:463.67 Repealed by Acts 2018, No. 661, §9B Repealed 2018 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 Part Ii — A. Military Honor License Plates For Veterans And Military Personnel
Part Ii — B. Amateur Radio Station License Plates
Part Iii. Registration Of Vehicles
Part Iv. Administrative Provisions
Chapter 4 — A. Automobile Rental Tax
Chapter 5. Corporation Franchise Tax
47:601 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:601.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:601.2 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:602 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:603 Repealed by Acts 2008, 2 Repealed 2008 47:604 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:605 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:605.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:606 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:607 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:608 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:609 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:610 Repealed by Acts 1958, No. 437, §1 Repealed 1958 47:611 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:612 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:613 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:614 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:615 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:616 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 47:617 Repealed by Acts 2016, 2 Repealed 2016 47:618 Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026 Repealed 2024 Chapter 6. Taxes On Natural Resources Part I. General Severance Tax
Part I — A. Severance Tax Exemption - New Oil Or Gas Fields
47:646.1 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994 Repealed 1994 47:646.2 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994 Repealed 1994 47:646.3 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994 Repealed 1994 47:646.4 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994 Repealed 1994 47:646.5 Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994 Repealed 1994 Part I — B. Severance Tax Credit
Part I — C. New Discovery Wells
Part I — D. Severance Tax Exemption - Oil From Certain Wells
Part I — E. Severance Tax For Reclaimed Oil - Waste Hydrocarbon Recovery
Part Ii. Reforestation Severance Tax
47:651 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:671 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:672 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:674 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:675 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:676 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:677 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:678 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:679 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:680 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:681 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:681.1 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:691 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:692 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:693 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:694 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:695 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:696 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 47:697 Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998 Repealed 1998 Chapter 7. Taxes On Petroleum Products Part I. Gasoline Taxes
Part Ii. Lubricating Oil Tax
Part Iv. Provisions Common To Taxes On Gasoline Or Motor Fuel And Lubricating Oils
Part V. Special Fuels Tax Law
Part V — A. Fuel Tax Law Subpart A. General Provisions
Subpart B. Gasoline And Diesel Fuel
Subpart C. Special Fuels
47:818.101 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015 Repealed 2015 47:818.102 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015 Repealed 2015 47:818.103 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015 Repealed 2015 47:818.104 Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015 Repealed 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 Part Vi. Transportation Infrastructure Model For Economic Development
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 Repealed 2012 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 Repealed 2012 47:820.5.3 Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012 Repealed 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 Part Vii. Distribution Of Taxes On Petroleum Products
Chapter 7 — A. Taxation Of Disposal And Storage Of Hazardous Waste
Chapter 8. Tobacco Tax
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 Repealed 2018 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 Repealed 1974 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 Repealed 1974 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 Chapter 8 — A. Delivery Sales Of Cigarettes
Chapter 9. Soft Drinks Tax
Chapter 10. Alcoholic Beverage Taxes
Part Ii. Natural Gas Franchise Tax
Part Iii. Telecommunication Tax
Chapter 12. Louisiana Motion Picture Incentive Act
47:1121 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1122 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1123 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1124 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1125 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1125.1 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1126 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1127 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 47:1128 Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017 Repealed 2017 Chapter 13. Power Use Tax (Repealed)
Chapter 14. Gift Tax
47:1201 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1202 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1203 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1204 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1205 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1206 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1207 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1208 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1209 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1210 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1211 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 47:1212 Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008 Repealed 2007 Chapter 15. Oleomargarine Tax (Repealed)
Chapter 16. First Use Tax Part I. First Use Tax On Natural Gas
47:1301 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1302 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1303 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1304 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1305 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1306 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 47:1307 Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998 Repealed 1998 Part Ii. Use Tax Proceeds
Chapter 17. Board Of Tax Appeals Part I. General Provisions
Part Ii. Appeals For Redetermination Of Assessment Or For Determination Of Overpayment
Part Iii. Waiver Of Penalties
Part Iv. Alcoholic Beverage Permit Matters
Part V. Claims Against The State
Chapter 18. Administrative Provisions Part I. General Powers And Duties Of Collector
Part Ii. Investigations And Hearings
Part Iii. Assessment And Collection Procedures
Part Iv. Interest And Penalties
Part V. Refunds Of Overpayments
Part Vi. Criminal Penalties
Part Viii. Refunds Of Gasoline Taxes
Chapter 19. Consumable Hemp Product Tax
Subtitle Iii. Provisions Relating To Ad Valorem Taxes Chapter 1. Annual Levy
Chapter 2. State Supervision Of Levy And Assessment Part I. State Bond And Tax Board (Repealed)
Part Ii. Louisiana Tax Commission
Part Iii. Assessment Of Public Service Properties
Part Iv. Assessors Guaranteed Loan Program
Chapter 3. Assessment Part I. Assessors
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 Repealed 2006 47:1910 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006 Repealed 2006 47:1910.1 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006 Repealed 2006 47:1910.2 Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006 Repealed 2006 47:1911 Repealed by Acts 1997, No. 1157, §2 Repealed 1997 47:1912 Holidays 47:1913 §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989 Repealed 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 Part I — A. Assessment Districts
Part Ii. Boards Of Review
Part Iii. Assessment Procedure
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 Repealed 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 Repealed 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 Repealed 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 Repealed 1978 47:1976 Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978 Repealed 1976 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 Repealed 1976 47:1987 Time when listing of property concluded 47:1988 Repealed by Acts 1972, Ex.Sess., No. 13, §1 Repealed 1972 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 Repealed 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 Repealed 1980 Chapter 4. Payment And Collection Part I. Tax Collectors
Part Ii. Payment And Collection Procedure
47:2101 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2101.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2101.2 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2102 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2103 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2104 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2105 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2106 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2107 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2108 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2108.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2109 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2110 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2111 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2112 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2113 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2114 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 Chapter 5. Payment And Collection Procedure; Property Tax Lien Auctions; Adjudicated Property Part I. General Provisions; Definitions
Part Ii. Payment And Collection
Part Iii. Tax Collection Sales Subpart A. Movable Property
Subpart B. Immovable Property
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 Repealed 2024 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 Repealed 2025 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 Repealed 2024 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, Repealed 2024 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 Repealed 2008 47:2172 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2173 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2174 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2175 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2176 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2177 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2178 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2179 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2180 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2180.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2181 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2181.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2182 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2183 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2183.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2184 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2185 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2186 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2187 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2188 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2189 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2189.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2190 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2191 Repealed by Acts 1952, No. 626, §1 Repealed 1952 47:2192 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2193 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2194 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 Part Iv. Adjudicated Property Subpart A. General Provisions
Subpart B. Sales Or Donations To A Third Party
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 Repealed 2008 47:2222 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2222.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2223 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2224 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2225 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2226 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2227 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2228 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2228.1 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2229 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2230 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 Subpart C. Political Subdivisions Acquiring Ownership
Subpart D. Sale Of Property Adjudicated To The City Of Monroe
Part V. Extinguishment Of Lien Subpart A. General Provisions
Subpart B. Tax Liens Held By A Political Subdivision
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 Repealed 2008 47:2252 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2253 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2254 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2255 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2256 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2257 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2258 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2259 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2260 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2261 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 47:2262 Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009 Repealed 2008 Part Vi. Procedures To Enforce Tax Lien
Subpart B. Monition Proceedings
47:2271 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2272 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2273 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2274 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2275 Repealed by Acts 2024, No. 774, §2, Repealed 2024 47:2276 Repealed by Acts 2024, No. 774, §2, Repealed 2024 47:2277 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2278 Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 Repealed 2024 47:2279 Repealed by Acts 2024, No. 774, §2, Repealed 2024 47:2280 Repealed by Acts 2024, No. 774, §2, Repealed 2024 Part Vii. Actions To Annul
Chapter 6. Use Value And Fair Market Value Part I. Use Value
Part Ii. Fair Market Value
Chapter 7. The Educational Facilities Trust Fund District
47:2341 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2342 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2343 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2344 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2345 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2346 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 47:2347 Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006 Repealed 2006 Subtitle Iv. Miscellaneous Taxes Chapter 1. Inheritance And Estate Taxes Part I. Inheritance Tax
47:2401 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2402 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2403 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2404 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2405 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2406 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2407 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2408 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2409 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2410 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2411 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2412 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2413 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2414 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2415 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2416 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2417 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2418 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2419 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2420 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2421 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2422 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2423 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2424 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2425 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 47:2426 Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010 Repealed 2008 Part Ii. Estate Transfer Tax
Chapter 2. Horse Racing License Fees
Chapter 3. Miscellaneous Taxes Part I. Marijuana And Controlled Dangerous Substances Tax
Chapter 3. Miscellaneous Taxes Part I. Foreign Corporations Capital Stock Tax (Repealed)
Part Ii. Tax On Sales At Public Auction
Part Iii. Sweet Potato Tax
Part V. Vending Machine Registration Fee
Subtitle V. Exemptions For Industry Chapter 1. Contracts With Board Of Commerce And Industry On Recommendation Of Governor
Chapter 2. Contracts With Board Of Commerce And Industry For Relocating Manufacturing Or Business Establishments On Recommendation Of Governor (Repealed)
Chapter 3. Exemptions For Manufacturing Establishments
Chapter 4. Limited Exemption For Downtown Historic, And Economic Development Districts
Chapter 5. Corporate Tax Apportionment Program
Chapter 6. Contracts For Businesses
Subtitle Vi. State Tax Revenue Limit Chapter 1. General Provisions
47:5001 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5002 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5003 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5004 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5005 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5006 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5007 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5008 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5009 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 47:5010 Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001 Repealed 2001 Subtitle Vii. Miscellaneous Exemptions Chapter 1. Exemptions From State And Local Taxes
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 Repealed 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 Repealed 2019 47:6010 Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015 Repealed 2015 47:6011 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6012 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 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 Repealed 2024 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 Repealed 2024 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 Repealed 2011 47:6020.2 Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011 Repealed 2011 47:6020.3 Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011 Repealed 2011 47:6020.4 Repealed by Acts 2010, No. 1034, §3 Repealed 2010 47:6021 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 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 Repealed 2024 47:6026 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6027 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6028 Louisiana Youth Jobs Tax Credit Program 47:6029 Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015 Repealed 2015 47:6030 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 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 Repealed 2024 47:6036 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6036.1 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6037 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 47:6038 Reports; tax incentives administered by Louisiana Economic Development 47:6039 Repealed by Acts 2016, 1 Repealed 2016 47:6040 Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024 Repealed 2024 47:6041 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025 Repealed 2024 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 Chapter 2. Workforce Child Care Tax Credits
Chapter 2 — A. Maternal Wellness Center Tax Credits
Chapter 3. Credits For Donations To School Tuition Organizations
Chapter 4. Procurement Processing Company Rebate Program
Subtitle Viii. Miscellaneous Revenues Chapter 1. Regulation Of Gaming Equipment
Subtitle Ix. Development Financing Chapter 1. Tax Increment Development Corporations
Subtitle X. Healthcare Affordability Act
47:8051 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8052 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8053 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8054 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8055 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8056 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8057 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8058 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8059 Repealed by Acts 2006, No. 521, §2 Repealed 2006 47:8060 Repealed by Acts 2006, No. 521, §2 Repealed 2006 Subtitle Xi. The Louisiana Lottery Corporation Law Chapter 1. General Provisions
Chapter 2. Creation Of Corporation; Board Of Directors And Officers Of Corporation
Chapter 3. Operations Of Corporation
Chapter 7. Criminal Background Investigations
Chapter 8. Lottery Crimes, Penalties, And Prohibited Acts
Chapter 9. Transportation Of Lottery Devices - Declaration
Chapter 10. Louisiana Lottery Corporation Sports Wagering
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