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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:317

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998

Official textlegis.la.gov

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In this chapter (40 sections)
  1. 47:305.67 · Exemption; breastfeeding items
  2. 47:305.68 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  3. 47:305.69 · Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019
  4. 47:305.70 · Exemption; sale of toys to certain nonprofit organization
  5. 47:305.71 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  6. 47:305.72 · Rebates; sales and use tax for motor vehicles used by…
  7. 47:305.73 · Exemptions; data center facility equipment
  8. 47:305.74 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  9. 47:305.75 · Exemptions; feminine hygiene products and diapers
  10. 47:305.76 · Exemption; infused, injected, or topical prescription drugs…
  11. 47:305.77 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  12. 47:305.78 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  13. 47:305.79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  14. 47:305.80 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  15. 47:305.81 · Rebate; state sales and use tax for purchases of equipment,…
  16. 47:306 · Returns and payment of tax; penalty for absorption
  17. 47:306.1 · Collection from interstate and foreign transportation dealers
  18. 47:306.2 · Collection from certain interstate and foreign…
  19. 47:306.3 · Donations to the Louisiana Military Family Assistance Fund
  20. 47:306.4 · Registration of dealers; sale, lease, or rental through…
  21. 47:306.5 · Annual reporting requirement
  22. 47:306.6 · Annual aviation fuel estimates; calculations; agreements…
  23. 47:307 · Collector's authority to determine the tax in certain cases
  24. 47:308 · Termination or transfer of business
  25. 47:309 · Dealers required to keep records
  26. 47:309.1 · Sales in Louisiana of tangible personal property, digital…
  27. 47:310 · Wholesalers and jobbers required to keep records
  28. 47:311 · Collector's authority to examine records of transportation…
  29. 47:312 · Failure to pay tax on imported tangible personal property or…
  30. 47:313 · System of import permits; seizure and forfeiture of vehicles…
  31. 47:314 · Failure to pay tax; rule to cease business
  32. 47:315 · Sales returned to dealer; credit or refund of tax
  33. 47:315.1 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  34. 47:315.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  35. 47:315.3 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  36. 47:315.4 · Sales and use tax credit; waiver of homestead exemption
  37. 47:315.5 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  38. 47:316 · Collector to provide forms
  39. 47:317 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  40. 47:318 · Disposition of collections
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