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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1501

Definitions

Official textlegis.la.gov

# A.

The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana.

# B.

The term "Subtitle" means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue.

# C.

If any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950, the provisions of Chapter 1 of Subtitle IV of said Title 47 shall prevail.

Last amended: Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.

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In this chapter (37 sections)
  1. 47:1501 · Definitions
  2. 47:1502 · Administration by collector
  3. 47:1502.1 · Merger and consolidation of state tax collector for the…
  4. 47:1503 · Powers of authorized representatives of collector
  5. 47:1504 · Organization of Department of Revenue
  6. 47:1504.1 · Criminal history information; access to federal tax…
  7. 47:1505 · Collector's bond
  8. 47:1506 · Collector's records
  9. 47:1506.1 · Microfilm or microfiche records; electronic digitized…
  10. 47:1507 · Authentication of secretary's records; fees for searching for…
  11. 47:1508 · Confidentiality of tax records
  12. 47:1508.1 · Unauthorized disclosure of information
  13. 47:1509 · Publication of tax information
  14. 47:1510 · Preservation of returns and reports
  15. 47:1511 · Power to make rules and regulations
  16. 47:1512 · Power to employ counsel; attorney fees
  17. 47:1513 · Power to administer oaths
  18. 47:1514 · Power to extend time to file returns and pay tax
  19. 47:1515 · Prohibition of class action lawsuits
  20. 47:1515.1 · Sales tax refund; new housing construction
  21. 47:1515.2 · Authority to collect fees; office of conservation
  22. 47:1515.3 · Authority to collect severance taxes; Department of…
  23. 47:1516 · Out-of-state debt collection
  24. 47:1516.1 · In-state debt collection
  25. 47:1517 · Tax exemption budget
  26. 47:1517.1 · Tax incentives; state agencies and state offices that…
  27. 47:1517.2 · Tax incentive and economic development program evaluation…
  28. 47:1518 · Authority to require whole-dollar reporting on tax returns
  29. 47:1519 · Payment of taxes by electronic funds transfer; credit or…
  30. 47:1520 · Electronically filed returns; signatures
  31. 47:1520.1 · Electronically filed returns; signatures and direct deposit
  32. 47:1520.2 · Electronically filed claims for refunds; overpayment of…
  33. 47:1521 · Immediate disposition of collections
  34. 47:1522 · Alternative dispute resolution
  35. 47:1523 · Reciprocal agreements; federal government
  36. 47:1524 · Tax credit registry; requirements; limitations
  37. 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…
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