|
|
RS 47
|
TITLE 47.REVENUE AND TAXATION
|
|
RS 47:1
|
Delegation of power and duties to deputies
|
|
RS 47:2
|
General definitions
|
|
RS 47:3
|
Suits for taxes by other states; jurisdiction of courts
|
|
RS 47:4
|
Same; authority of foreign officials to sue
|
|
RS 47:5
|
Authority of domestic officials to sue
|
|
RS 47:6
|
Definitions
|
|
RS 47:7
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:8
|
Taxation of state banking corporations and shareholders
|
|
RS 47:9
|
Collection of taxes from nonresident contractors and subcontractors; registration; bond
|
|
RS 47:10
|
Chain store tax; imposition; authority of parishes and municipalities to collect
|
|
RS 47:11
|
Tax credit for electric and natural gas service
|
|
RS 47:12
|
State low-income housing credit
|
|
RS 47:13
|
Renewal of tax exemption certificates
|
|
RS 47:15
|
Taxpayer's Bill of Rights
|
|
RS 47:21
|
Application of Chapter
|
|
RS 47:22
|
Special classes of taxpayers
|
|
RS 47:31
|
Individuals, corporations and trusts subject to tax
|
|
RS 47:32
|
Rates of tax
|
|
RS 47:32.1
|
Individual income tax rate reduction; trigger
|
|
RS 47:33
|
Credit for taxes paid in other states
|
|
RS 47:34
|
Corporation tax credit
|
|
RS 47:35
|
Neighborhood assistance tax credit
|
|
RS 47:36
|
Terminated by terms of Acts 1982, No. 781, 2.
|
|
RS 47:37
|
Tax credit for contributions to educational institutions
|
|
RS 47:38
|
Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.
|
|
RS 47:41
|
Net income
|
|
RS 47:42
|
Gross income defined
|
|
RS 47:43
|
Exclusion from gross income; certain death benefits
|
|
RS 47:44
|
Exclusion from gross income; portion of amounts received as annuities
|
|
RS 47:44.1
|
Annual retirement or disability income; exemption from taxation
|
|
RS 47:44.2
|
Federal social security benefits; federal and railroad retirement income exempt from taxation
|
|
RS 47:45
|
Exclusion from gross income; gifts and inheritances
|
|
RS 47:46
|
Exclusion from gross income; compensation for injuries or sickness
|
|
RS 47:46.1
|
Amounts received under accident and health plans
|
|
RS 47:46.2
|
Contributions by employer to accident and health plans
|
|
RS 47:47
|
Exclusion from gross income; rental value of minister's dwelling
|
|
RS 47:48
|
Exclusion from gross income; interest on Louisiana state or local government obligations
|
|
RS 47:49
|
Exclusion from gross income; scholarships and fellowship grants
|
|
RS 47:50
|
Exclusion from gross income; war contract renegotiation payments
|
|
RS 47:51
|
Exclusions from gross income; governmental subsidies
|
|
RS 47:52
|
Exclusion from gross income; compensation or retired pay received by war veterans from United States
|
|
RS 47:53
|
Exclusion from gross income; income from carriage on high seas
|
|
RS 47:53.1
|
Recovery of bad debts, prior taxes, and delinquency amounts
|
|
RS 47:53.2
|
Exclusion from gross income; income from discharge of indebtedness
|
|
RS 47:53.3
|
Repealed by Acts 1972, No. 729, 1
|
|
RS 47:53.4
|
Exclusions from gross income; amounts of purchase of annuities for certain employees
|
|
RS 47:53.5
|
Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
|
|
RS 47:54
|
Deductions from gross income; interest
|
|
RS 47:55
|
Deductions from gross income; taxes generally
|
|
RS 47:56
|
Deductions from gross income; taxes on shareholders paid by corporation
|
|
RS 47:57
|
Deductions from gross income; charitable and other contributions
|
|
RS 47:58
|
Deductions from gross income; bad debts
|
|
RS 47:59
|
Deductions from gross income; alimony payments
|
|
RS 47:59.1
|
Deduction from gross income; adaptive home improvements
|
|
RS 47:60
|
Deductions from gross income; losses by individuals
|
|
RS 47:60.1
|
Deductions from gross income; casualty losses by individuals
|
|
RS 47:61
|
Deductions from gross income; losses by corporations
|
|
RS 47:62
|
Deductions from gross income; business expenses
|
|
RS 47:63
|
Deductions from gross income; dividends received by corporations
|
|
RS 47:64
|
Deductions from gross income; pension trusts
|
|
RS 47:65
|
Deductions from gross income; depreciation
|
|
RS 47:66
|
Deductions from gross income; depletion
|
|
RS 47:67
|
Deductions from gross income; charges in case of oil and gas wells
|
|
RS 47:68
|
Deductions from gross income; optional standard deduction
|
|
RS 47:69
|
Repealed by Acts 1979, No. 586, 1
|
|
RS 47:70
|
Blank
|
|
RS 47:71
|
Limitations on deductions for losses from wagering and from wash sales
|
|
RS 47:72
|
Limitations on deductions for capital losses
|
|
RS 47:73
|
Items not deductible; family transactions
|
|
RS 47:74
|
Items not deductible; shrinkage in value of life or terminable interests
|
|
RS 47:75
|
Items not deductible; unpaid expenses and interest
|
|
RS 47:76
|
Items not deductible; amounts allocable to income not taxed
|
|
RS 47:77
|
Items not deductible; miscellaneous
|
|
RS 47:78
|
Items not deductible; construction and application of provisions
|
|
RS 47:79
|
Credits of individuals against net income
|
|
RS 47:85
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:86
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:87
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:88
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:89
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:91
|
Period for computation of taxable income
|
|
RS 47:92
|
Period in which items of gross income are included
|
|
RS 47:93
|
Period for which deductions and credits shall be taken
|
|
RS 47:94
|
Installment basis
|
|
RS 47:95
|
Allocation of income and deductions and prevention of tax evasion
|
|
RS 47:96
|
Change of accounting period
|
|
RS 47:97
|
Returns for a period of less than twelve months
|
|
RS 47:98
|
Definitions
|
|
RS 47:101
|
Individual returns
|
|
RS 47:102
|
Corporation returns
|
|
RS 47:103
|
Time and place for filing returns; information concerning federal return
|
|
RS 47:104
|
Taxpayer to keep records, etc.
|
|
RS 47:105
|
Payment of tax
|
|
RS 47:106
|
REPEALED BY ACTS 1958, NO. 442, 1.
|
|
RS 47:107
|
Failure to file; penalty
|
|
RS 47:111
|
Definitions
|
|
RS 47:112
|
Income tax withheld at source
|
|
RS 47:112.1
|
Agreements for withholding with United States government
|
|
RS 47:112.2
|
Mobile workforce employer exemption from withholding and reporting requirement
|
|
RS 47:113
|
Liability of employer
|
|
RS 47:114
|
Returns and payment of tax
|
|
RS 47:114.1
|
Annual information return of service recipient
|
|
RS 47:115
|
Refunds and credits
|
|
RS 47:116
|
Declarations of estimated income tax by individuals
|
|
RS 47:117
|
Time for filing declarations of estimated income tax by individuals
|
|
RS 47:117.1
|
Payment of installments of estimated income tax by individuals
|
|
RS 47:118
|
Failure by individual to pay estimated income tax; penalty
|
|
RS 47:119
|
Criminal penalties
|
|
RS 47:120
|
Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
|
|
RS 47:120.1
|
Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
|
|
RS 47:120.2
|
Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
|
|
RS 47:120.3
|
Refunds and credits
|
|
RS 47:120.21
|
Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
|
|
RS 47:120.25
|
Legislative purpose
|
|
RS 47:120.26
|
Income tax checkoff; donation for Louisiana Association of Councils on Aging
|
|
RS 47:120.31
|
Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
|
|
RS 47:120.32
|
Donation of individual income tax refunds ad other contributions to the Coastal Protection and Restoration Fund
|
|
RS 47:120.33
|
Income tax checkoff; donation for National Lung Cancer Partnership
|
|
RS 47:120.34
|
Legislative intent; declaration of purpose and policy
|
|
RS 47:120.35
|
Income tax checkoff; donation for Children's Trust Fund
|
|
RS 47:120.36
|
Income tax checkoff; donation for political party
|
|
RS 47:120.37
|
Refund designation on tax form
|
|
RS 47:120.38
|
Repealed
|
|
RS 47:120.39
|
Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
|
|
RS 47:120.40
|
Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
|
|
RS 47:120.41
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.42
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.51
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.52
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.53
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.54
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.55
|
Repealed by Acts 2001, No. 1185, 10, eff. July 1, 2002.
|
|
RS 47:120.57
|
Income tax checkoff; donation for Ducks Unlimited
|
|
RS 47:120.61
|
Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
|
|
RS 47:120.62
|
Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
|
|
RS 47:120.63
|
Income tax checkoff; donation for Louisiana cancer; creation; use of monies
|
|
RS 47:120.71
|
Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
|
|
RS 47:120.76
|
Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
|
|
RS 47:120.81
|
Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
|
|
RS 47:120.91
|
Income tax checkoff; donation for the National Multiple Sclerosis Society
|
|
RS 47:120.95
|
Income tax checkoff; donation for Louisiana Food Bank Association
|
|
RS 47:120.101
|
Income tax checkoff; Louisiana Make-A-Wish Act
|
|
RS 47:120.111
|
Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
|
|
RS 47:120.121
|
Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
|
|
RS 47:120.131
|
Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.
|
|
RS 47:120.141
|
Income tax checkoff; donation for Dreams Come True, Inc.
|
|
RS 47:120.151
|
Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
|
|
RS 47:120.161
|
Income tax checkoff; donation for American Red Cross
|
|
RS 47:120.171
|
Income tax checkoff; donation for New Opportunities Waiver Fund
|
|
RS 47:120.181
|
Income tax checkoff; donation for Maddie's Footprints
|
|
RS 47:120.191
|
Income tax checkoff; donation for decorative lighting on the Crescent City Connection
|
|
RS 47:120.201
|
Income tax checkoff; donation for New Orleans ferries
|
|
RS 47:120.211
|
Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
|
|
RS 47:120.221
|
Income tax checkoff; Bastion Community of Resilience
|
|
RS 47:120.231
|
Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
|
|
RS 47:120.241
|
Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.
|
|
RS 47:120.251
|
Income tax checkoff; donation for The Louisiana Association for the Blind
|
|
RS 47:120.261
|
Income tax checkoff; donation for the Louisiana Center for the Blind
|
|
RS 47:120.271
|
Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.
|
|
RS 47:120.281
|
Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.
|
|
RS 47:120.291
|
Income tax checkoff; donation to the American Rose Society
|
|
RS 47:120.301
|
Income tax checkoff; donation to The Extra Mile
|
|
RS 47:120.311
|
Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD
|
|
RS 47:120.321
|
Income tax checkoff; Emerge Center for Communication, Behavior, and Development
|
|
RS 47:120.331
|
Income tax checkoff; donation for Louisiana Horse Rescue Association
|
|
RS 47:120.341
|
Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence
|
|
RS 47:120.351
|
Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization
|
|
RS 47:120.361
|
Income tax checkoff; donation for Grant Walker Educational Center
|
|
RS 47:120.371
|
Income tax checkoff; donation for the University of New Orleans Foundation
|
|
RS 47:120.381
|
Income tax checkoff; donation for Southeastern Louisiana University Foundation
|
|
RS 47:120.391
|
Income tax checkoff; donation for Holden's Hope
|
|
RS 47:121
|
Exemptions from tax on corporations
|
|
RS 47:131
|
Determination of amount of, and recognition of, gain or loss
|
|
RS 47:132
|
Recognition of gain or loss; general rule
|
|
RS 47:133
|
Recognition of gain or loss; exchanges solely in kind
|
|
RS 47:134
|
Receipt of additional consideration
|
|
RS 47:135
|
Exclusion from income; property received in certain corporate liquidations
|
|
RS 47:136
|
Recognition of gain or loss; involuntary conversions
|
|
RS 47:137
|
Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
|
|
RS 47:138
|
Definitions relating to corporate reorganizations
|
|
RS 47:139
|
Adjusted basis for determining gain or loss
|
|
RS 47:140
|
Unadjusted basis; in general
|
|
RS 47:141
|
Unadjusted basis; inventories
|
|
RS 47:142
|
Unadjusted basis; gifts after December 31, 1933
|
|
RS 47:143
|
Unadjusted basis; transfer in trust after December 31, 1933
|
|
RS 47:144
|
Unadjusted basis; gift or transfer in trust before January 1, 1934
|
|
RS 47:145
|
Unadjusted basis; property transmitted at death
|
|
RS 47:146
|
Unadjusted basis; tax free exchanges generally
|
|
RS 47:147
|
Repealed by Acts 1958, No. 443, 1
|
|
RS 47:148
|
Basis to corporations
|
|
RS 47:149
|
Unadjusted basis; involuntary conversions
|
|
RS 47:150
|
Unadjusted basis; wash sales of stock
|
|
RS 47:151
|
Unadjusted basis; property acquired during affiliation
|
|
RS 47:152
|
Basis of property received in liquidations
|
|
RS 47:153
|
Unadjusted basis; property converted from personal use
|
|
RS 47:154
|
Repealed by Acts 1958, No. 169, 1
|
|
RS 47:155
|
Unadjusted basis; property acquired before January 1, 1934
|
|
RS 47:156
|
Adjustments in basis for determining gain or loss
|
|
RS 47:157
|
Basis for depreciation
|
|
RS 47:158
|
Basis for depletion
|
|
RS 47:159
|
Distributions by corporations
|
|
RS 47:160
|
Loss from wash sales of stock or securities
|
|
RS 47:161
|
Income from sources partly within and partly without the State of Louisiana
|
|
RS 47:162
|
Fiduciary returns
|
|
RS 47:163
|
Closing by collector of taxable year
|
|
RS 47:164
|
Information required and withholding of tax at source
|
|
RS 47:165
|
Information by corporations
|
|
RS 47:166
|
Returns of brokers
|
|
RS 47:167
|
Collection of foreign items
|
|
RS 47:181
|
Imposition of tax on estates and trusts
|
|
RS 47:182
|
Net income of estate or trust
|
|
RS 47:183
|
Credits of estate or trust against net income
|
|
RS 47:184
|
Different taxable years
|
|
RS 47:185
|
Employees trusts
|
|
RS 47:186
|
Revocable trusts
|
|
RS 47:187
|
Income for benefit of grantor
|
|
RS 47:188
|
Imposition of tax on real estate investment trusts; computation
|
|
RS 47:201
|
Partnership informational return of income required; limitations on partner tax liability
|
|
RS 47:201.1
|
Composite returns for nonresident partners or members
|
|
RS 47:201.2
|
Reporting adjustments to federal taxable income and federal partnership audit adjustments
|
|
RS 47:202
|
Income of partner
|
|
RS 47:203
|
Partnership computations
|
|
RS 47:204
|
Partner's distributive share
|
|
RS 47:205
|
Determination of basis of partner's interest
|
|
RS 47:206
|
Taxable years of partner and partnership
|
|
RS 47:207
|
Transactions between partner and partnership
|
|
RS 47:208
|
Continuation of partnership
|
|
RS 47:209
|
Nonrecognition of gain or loss on contribution
|
|
RS 47:210
|
Basis of contributing partner's interest
|
|
RS 47:211
|
Basis of property contributed to partnership
|
|
RS 47:212
|
Extent of recognition of gain or loss on distribution
|
|
RS 47:213
|
Basis of distributed property other than money
|
|
RS 47:214
|
Basis of distributee partner's interest
|
|
RS 47:215
|
Optional adjustment to basis of undistributed partnership property
|
|
RS 47:216
|
Payments to a retiring partner or a deceased partner's successor in interest
|
|
RS 47:217
|
Recognition and character of gain or loss on sale or exchange
|
|
RS 47:218
|
Basis of transferee partner's interest
|
|
RS 47:219
|
Optional adjustment to basis of partnership property
|
|
RS 47:220
|
Treatment of certain liabilities
|
|
RS 47:220.1
|
Manner of electing optional adjustment to basis of partnership property
|
|
RS 47:220.2
|
Rules for allocation of basis
|
|
RS 47:220.3
|
Terms defined
|
|
RS 47:221
|
Tax on life insurance companies
|
|
RS 47:222
|
Gross income of life insurance companies
|
|
RS 47:223
|
Net income of life insurance companies
|
|
RS 47:224
|
Insurance companies other than life or mutual
|
|
RS 47:225
|
Computation of gross income
|
|
RS 47:226
|
Mutual insurance companies other than life
|
|
RS 47:227
|
Offset against tax
|
|
RS 47:241
|
Net income subject to tax
|
|
RS 47:242
|
Segregation of items of gross income
|
|
RS 47:243
|
Computation of net allocable income from Louisiana sources
|
|
RS 47:244
|
Computation of net apportionable income from Louisiana sources
|
|
RS 47:245
|
Determination of Louisiana apportionment percent
|
|
RS 47:246
|
Corporations; deduction from net income from Louisiana sources
|
|
RS 47:247
|
Allowance of deductions and credits
|
|
RS 47:248
|
Exemption for certain nonresident individuals; mobile workforce
|
|
RS 47:249
|
Repealed by Acts 1968, No. 106, 10
|
|
RS 47:261
|
Refunds and credits; general rules
|
|
RS 47:262
|
Overpayment of installment
|
|
RS 47:263
|
Overpayment arising from renegotiation of war contract
|
|
RS 47:264
|
Overpayments arising from allowance of deductions for bad debts or worthless stock
|
|
RS 47:265
|
Credits arising from refunds by utilities
|
|
RS 47:281
|
Administration; general
|
|
RS 47:282
|
Collection from transferee or fiduciary; procedure
|
|
RS 47:283
|
Notice of fiduciary relationship
|
|
RS 47:284
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:285
|
Disposition of collections
|
|
RS 47:285.1
|
Repealed by Acts 1973, Ex.Sess., No. 8, 2
|
|
RS 47:287.2
|
Short title
|
|
RS 47:287.3
|
(Blank)
|
|
RS 47:287.11
|
Tax imposed
|
|
RS 47:287.12
|
Rates of tax
|
|
RS 47:287.34
|
Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005.
|
|
RS 47:287.61
|
Gross income defined
|
|
RS 47:287.63
|
Allowable deductions defined
|
|
RS 47:287.65
|
Net income defined
|
|
RS 47:287.67
|
Louisiana net income defined
|
|
RS 47:287.69
|
Louisiana taxable income defined
|
|
RS 47:287.71
|
Modifications to federal gross income
|
|
RS 47:287.73
|
Modifications to deductions from gross income allowed by federal law
|
|
RS 47:287.75
|
Computation of net income
|
|
RS 47:287.77
|
Computation of Louisiana net income or loss
|
|
RS 47:287.79
|
Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
|
|
RS 47:287.81
|
Items not deductible; amounts attributable to income not taxed
|
|
RS 47:287.82
|
Corporate deductions; add-back of certain intangible expenses; interest and management fees
|
|
RS 47:287.83
|
Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
|
|
RS 47:287.85
|
Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
|
|
RS 47:287.86
|
Net operating loss deduction
|
|
RS 47:287.91
|
Determination of Louisiana net income or loss
|
|
RS 47:287.92
|
Segregation of items of gross income
|
|
RS 47:287.93
|
Computation of net allocable income from Louisiana sources
|
|
RS 47:287.94
|
Computation of net apportionable income from Louisiana sources
|
|
RS 47:287.95
|
Determination of Louisiana apportionment percent
|
|
RS 47:287.441
|
Accounting periods, methods of accounting, and adjustments
|
|
RS 47:287.442
|
Exceptions to taxable year of inclusion; taxable year deductions taken
|
|
RS 47:287.443
|
Effective dates, taxable year, 52-53 week year
|
|
RS 47:287.444
|
Returns for a period of less than twelve months, special tax computation
|
|
RS 47:287.445
|
Special adjustment for long-term contracts
|
|
RS 47:287.480
|
Special adjustments by the secretary
|
|
RS 47:287.501
|
Exemption from tax on corporations
|
|
RS 47:287.521
|
Farmers' cooperatives; all cooperatives
|
|
RS 47:287.526
|
Shipowners' protection and indemnity associations
|
|
RS 47:287.527
|
Political organizations
|
|
RS 47:287.528
|
Homeowners' associations
|
|
RS 47:287.601
|
Notice or regulations requiring records, statements, and special returns
|
|
RS 47:287.611
|
General requirement of return, statement, or list
|
|
RS 47:287.612
|
Corporation returns
|
|
RS 47:287.613
|
Alternative forms and instructions
|
|
RS 47:287.614
|
Time and place for filing returns; information concerning federal return; extension of time to file
|
|
RS 47:287.621
|
Failure to file; penalty
|
|
RS 47:287.623
|
Period covered by returns or other documents
|
|
RS 47:287.625
|
Computations on returns or other documents
|
|
RS 47:287.627
|
Identifying number; information
|
|
RS 47:287.641
|
Due date of tax
|
|
RS 47:287.651
|
Payment of tax
|
|
RS 47:287.654
|
Installment payments of estimated income tax by corporations
|
|
RS 47:287.655
|
Failure by corporation to pay estimated income tax
|
|
RS 47:287.656
|
Adjustment of overpayment of estimated income tax by corporation
|
|
RS 47:287.657
|
Estimated tax payments during the course of a federal audit
|
|
RS 47:287.659
|
Refunds and credits; general rules
|
|
RS 47:287.660
|
Overpayment of installment
|
|
RS 47:287.662
|
Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
|
|
RS 47:287.663
|
Overpayments arising from allowance of deductions for bad debts or worthless stock
|
|
RS 47:287.664
|
Credits arising from refunds by utilities
|
|
RS 47:287.681
|
Administration
|
|
RS 47:287.682
|
Collection from transferee or fiduciary; procedure
|
|
RS 47:287.683
|
Notice of fiduciary relationship
|
|
RS 47:287.701
|
Definitions, use of terms and purpose
|
|
RS 47:287.702
|
Effect of Election Out of Federal Partnership Provisions
|
|
RS 47:287.732
|
S corporations
|
|
RS 47:287.732.1
|
Qualified Subchapter S subsidiaries
|
|
RS 47:287.732.2
|
Election for S corporations and other flow-through entities
|
|
RS 47:287.733
|
Corporations filing consolidated federal returns
|
|
RS 47:287.734
|
Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
|
|
RS 47:287.736
|
Real Estate Investment Trusts (REITs)
|
|
RS 47:287.738
|
Other inclusions and exclusions from gross income
|
|
RS 47:287.741
|
Special rule for leases
|
|
RS 47:287.743
|
Deductions from gross income; charges in case of oil and gas wells
|
|
RS 47:287.745
|
Deductions from gross income; depletion
|
|
RS 47:287.746
|
Adjustments to income and deductions
|
|
RS 47:287.747
|
Situs of stock cancelled or redeemed in liquidation
|
|
RS 47:287.748
|
Corporation tax credit; re-entrant jobs credit
|
|
RS 47:287.749
|
Jobs credit
|
|
RS 47:287.750
|
Louisiana work opportunity tax credit
|
|
RS 47:287.751
|
Reconciliation of transitional differences
|
|
RS 47:287.752
|
Tax credit for employment of first-time nonviolent offenders
|
|
RS 47:287.753
|
Neighborhood assistance tax credit
|
|
RS 47:287.755
|
Tax credit for contributions to educational institutions
|
|
RS 47:287.756
|
Tax credit for environmental equipment purchases
|
|
RS 47:287.757
|
Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.
|
|
RS 47:287.758
|
Tax credit for bone marrow donor expense
|
|
RS 47:287.759
|
Tax credit for employee and dependent health insurance coverage
|
|
RS 47:287.785
|
Rules and regulations
|
|
RS 47:290
|
Purpose
|
|
RS 47:291
|
Application of Part
|
|
RS 47:292
|
Inconsistent provisions
|
|
RS 47:292.1
|
Special authority for the secretary with respect to military service in the Persian Gulf area
|
|
RS 47:292.2
|
Special grant of authority for the secretary with respect to military service in Bosnia
|
|
RS 47:292.3
|
Special authority for the secretary with respect to certain military service in the uniformed services
|
|
RS 47:293
|
Definitions
|
|
RS 47:293.1
|
Deduction for federal income tax for Hurricane Ida
|
|
RS 47:293.2
|
Regulation requirement for capital gains deduction
|
|
RS 47:294
|
Personal exemptions and credit for dependents
|
|
RS 47:295
|
Tax imposed on individuals; administration
|
|
RS 47:296
|
Repealed by Acts 2002, No. 51, 2, eff. Jan. 1, 2003.
|
|
RS 47:296.1
|
No-return option
|
|
RS 47:296.2
|
Suspension and denial of renewal of drivers' licenses
|
|
RS 47:296.3
|
Suspension, revocation, or denial of hunting and fishing licenses
|
|
RS 47:297
|
Reduction to tax due
|
|
RS 47:297.1
|
Tax deduction; medical savings accounts
|
|
RS 47:297.2
|
Reduction to tax due
|
|
RS 47:297.3
|
Exclusion from income; S Bank shareholder non-taxable income
|
|
RS 47:297.4
|
Reduction to tax due; certain child care expenses
|
|
RS 47:297.5
|
Exemption from income; payments received from the Louisiana Military Family Assistance Fund
|
|
RS 47:297.6
|
Reduction to tax due; rehabilitation of residential structures
|
|
RS 47:297.7
|
Property insurance tax credit
|
|
RS 47:297.8
|
Earned income tax credit
|
|
RS 47:297.9
|
Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
|
|
RS 47:297.10
|
Tax deduction; elementary and secondary school tuition
|
|
RS 47:297.11
|
Tax deduction; educational expenses for home-schooled children
|
|
RS 47:297.12
|
Tax deduction; fees and other educational expenses for a quality public education
|
|
RS 47:297.13
|
Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
|
|
RS 47:297.14
|
Flow-through entity exclusion
|
|
RS 47:297.15
|
Tax deduction; educational expenses; COVID-19 pandemic in 2020
|
|
RS 47:297.16
|
Tax exemption; COVID-19 relief benefit
|
|
RS 47:297.17
|
Exemption for military survivor benefit plan payments
|
|
RS 47:297.18
|
Tax exemption; digital nomads; requirements; limitations
|
|
RS 47:297.19
|
Tax credit; stillborn child
|
|
RS 47:297.20
|
Tax deduction; adoption from foster care
|
|
RS 47:297.21
|
Tax deduction; private adoption of certain infants
|
|
RS 47:297.22
|
Tax credit; pregnancy-related deaths
|
|
RS 47:297.23
|
Tax credit; adoption
|
|
RS 47:297.24
|
Tax credit; purchases of firearm safety devices
|
|
RS 47:298
|
Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
|
|
RS 47:299
|
Nonseparability
|
|
RS 47:299.1
|
Purpose
|
|
RS 47:299.2
|
Definitions
|
|
RS 47:299.3
|
Offset request
|
|
RS 47:299.4
|
Authority of the secretary; provision for rules and regulations
|
|
RS 47:299.5
|
Procedure for making offset claims
|
|
RS 47:299.6
|
Disallowance of claims by secretary
|
|
RS 47:299.7
|
Offset and remittance to the claimant; escrow account; removal from escrow account
|
|
RS 47:299.8
|
Notice of offset
|
|
RS 47:299.9
|
Remittance; equivalent of refund
|
|
RS 47:299.10
|
Liability of secretary
|
|
RS 47:299.11
|
Ranking and priority of claims
|
|
RS 47:299.12
|
Contest of offset
|
|
RS 47:299.13
|
Waiver of right to contest offset
|
|
RS 47:299.14
|
Form of contest
|
|
RS 47:299.15
|
Disposition and appeal of contests
|
|
RS 47:299.16
|
Delay for appeal
|
|
RS 47:299.17
|
Notice of completion of offset
|
|
RS 47:299.18
|
Refund of excess of offset over debt
|
|
RS 47:299.19
|
Rules and regulations of claiming agency
|
|
RS 47:299.20
|
Fees from offset claims
|
|
RS 47:299.21
|
Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole
|
|
RS 47:299.31
|
Purpose
|
|
RS 47:299.32
|
Definitions
|
|
RS 47:299.33
|
Offset request
|
|
RS 47:299.34
|
Authority of the secretary; provision for rules and regulations
|
|
RS 47:299.35
|
Procedure for making offset claims
|
|
RS 47:299.36
|
Disallowance of claims by secretary
|
|
RS 47:299.37
|
Offset and remittance to the claimant
|
|
RS 47:299.38
|
Notice of offset
|
|
RS 47:299.39
|
Remittance; equivalent of refund
|
|
RS 47:299.40
|
Liability of secretary
|
|
RS 47:299.41
|
Ranking and priority of claims
|
|
RS 47:300.1
|
Tax imposed
|
|
RS 47:300.2
|
Application of Part
|
|
RS 47:300.3
|
Residents and nonresidents
|
|
RS 47:300.4
|
Intent, purpose
|
|
RS 47:300.5
|
Fiduciary responsibility
|
|
RS 47:300.6
|
Louisiana taxable income of resident estate or trust
|
|
RS 47:300.7
|
Louisiana taxable income of nonresident estate or trust
|
|
RS 47:300.8
|
Repealed by Acts 1998, No. 61, 2.
|
|
RS 47:300.9
|
Tax credit
|
|
RS 47:300.10
|
Definitions
|
|
RS 47:300.11
|
Inconsistent provisions
|
|
RS 47:301
|
Definitions
|
|
RS 47:301.1
|
Telecommunications and ancillary services
|
|
RS 47:301.2
|
Sales Tax Streamlining and Modernization Commission
|
|
RS 47:302
|
Imposition of tax
|
|
RS 47:302.1
|
Exemptions from lease or rental tax, helicopters
|
|
RS 47:302.2
|
Disposition of certain collections in the city of Shreveport
|
|
RS 47:302.3
|
Disposition of certain collections in the city of Bossier City
|
|
RS 47:302.4
|
Disposition of certain collections in Madison and Richland Parishes
|
|
RS 47:302.5
|
Disposition of certain collections in Vernon Parish
|
|
RS 47:302.6
|
Disposition of certain collections in Avoyelles Parish
|
|
RS 47:302.7
|
Disposition of certain collections in Ouachita Parish
|
|
RS 47:302.8
|
Disposition of certain collections in Lincoln Parish
|
|
RS 47:302.9
|
Disposition of certain collections in Morehouse Parish
|
|
RS 47:302.10
|
Disposition of certain collections in Natchitoches Parish
|
|
RS 47:302.11
|
Disposition of certain collections in St. Charles Parish
|
|
RS 47:302.12
|
Disposition of certain collections in Calcasieu Parish
|
|
RS 47:302.13
|
Disposition of certain collections in Iberia Parish
|
|
RS 47:302.14
|
Disposition of certain collections in Calcasieu Parish
|
|
RS 47:302.15
|
Disposition of certain collections in Webster Parish
|
|
RS 47:302.16
|
Disposition of certain collections in Winn Parish
|
|
RS 47:302.17
|
Disposition of certain collections in Tangipahoa Parish
|
|
RS 47:302.18
|
Disposition of certain collections in Lafayette Parish
|
|
RS 47:302.19
|
Disposition of certain collections in Lafourche Parish
|
|
RS 47:302.20
|
Disposition of certain collections in Terrebonne Parish
|
|
RS 47:302.21
|
Disposition of certain collections in Ascension Parish
|
|
RS 47:302.22
|
Acadia Parish Visitor Enterprise Fund
|
|
RS 47:302.23
|
Disposition of certain collections in Vermilion Parish
|
|
RS 47:302.24
|
Disposition of certain collections in Beauregard Parish
|
|
RS 47:302.25
|
Disposition of certain collections in Cameron Parish
|
|
RS 47:302.26
|
Disposition of certain collections in St. Tammany Parish
|
|
RS 47:302.27
|
Disposition of certain collections in St. Martin Parish
|
|
RS 47:302.28
|
Disposition of certain collections in Pointe Coupee Parish
|
|
RS 47:302.29
|
Disposition of certain collections in East Baton Rouge Parish
|
|
RS 47:302.30
|
Disposition of certain collections in Rapides Parish
|
|
RS 47:302.31
|
Disposition of certain collections in West Carroll Parish
|
|
RS 47:302.32
|
Disposition of certain collections in East Carroll Parish
|
|
RS 47:302.33
|
Disposition of certain collections in Tensas Parish
|
|
RS 47:302.34
|
Disposition of certain collections in Franklin Parish
|
|
RS 47:302.35
|
Disposition of certain collections in Jackson Parish
|
|
RS 47:302.36
|
Disposition of certain collections in Allen Parish
|
|
RS 47:302.37
|
Disposition of certain collections in Sabine Parish
|
|
RS 47:302.38
|
Disposition of certain collections in Jefferson Davis Parish
|
|
RS 47:302.39
|
Disposition of certain collections in DeSoto Parish
|
|
RS 47:302.40
|
Disposition of certain collections in Plaquemines Parish
|
|
RS 47:302.41
|
Disposition of certain collections in Livingston Parish
|
|
RS 47:302.42
|
Disposition of certain collections in the town of Homer in Claiborne Parish
|
|
RS 47:302.43
|
Disposition of certain collections in Union Parish
|
|
RS 47:302.44
|
Disposition of certain collections in St. Mary Parish
|
|
RS 47:302.45
|
Disposition of certain collections in Red River Parish
|
|
RS 47:302.46
|
Disposition of certain collections in West Feliciana Parish
|
|
RS 47:302.47
|
Disposition of certain collections in East Feliciana Parish
|
|
RS 47:302.48
|
Disposition of certain collections in LaSalle Parish
|
|
RS 47:302.49
|
Disposition of certain collections in Evangeline Parish
|
|
RS 47:302.50
|
Disposition of certain collections in the city of Baker
|
|
RS 47:302.51
|
Disposition of certain collections in Bienville Parish
|
|
RS 47:302.52
|
Disposition of certain collections in Claiborne Parish
|
|
RS 47:302.53
|
Disposition of certain collections in Concordia Parish
|
|
RS 47:302.54
|
Allocation of certain collections in Vernon Parish
|
|
RS 47:302.55
|
Disposition of certain collections in Grant Parish
|
|
RS 47:302.56
|
Disposition of certain collections in Orleans Parish
|
|
RS 47:303
|
Collection
|
|
RS 47:303.1
|
Direct Payment Numbers
|
|
RS 47:304
|
Treatment of tax by dealer
|
|
RS 47:305
|
Exclusions and exemptions from the tax
|
|
RS 47:305.1
|
Exclusions and exemptions; ships and ships' supplies
|
|
RS 47:305.2
|
Exclusions and exemptions; insulin, prescription and nonprescription
|
|
RS 47:305.3
|
Exclusions and exemptions; seeds used in planting of crops
|
|
RS 47:305.4
|
Exclusions and exemptions; utilities used by commercial farmers for on-farm storage
|
|
RS 47:305.5
|
Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.
|
|
RS 47:305.6
|
Exclusions and exemptions; Little Theater tickets
|
|
RS 47:305.7
|
Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
|
|
RS 47:305.8
|
Exclusions and exemptions; pesticides used for agricultural purposes
|
|
RS 47:305.9
|
Exclusions and exemptions; motion picture film rental
|
|
RS 47:305.10
|
Exclusions and exemptions; property purchase for first use outside the state
|
|
RS 47:305.11
|
Exclusions and exemptions; contracts prior to and within ninety days of tax levy
|
|
RS 47:305.12
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.13
|
Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
|
|
RS 47:305.14
|
Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
|
|
RS 47:305.15
|
Exclusions and exemptions; sales or purchases by individuals who are blind
|
|
RS 47:305.16
|
Exclusions and exemptions; cable television installation and repair
|
|
RS 47:305.17
|
Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
|
|
RS 47:305.18
|
Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
|
|
RS 47:305.19
|
Exclusions and exemptions; leased vessels used in the production of minerals
|
|
RS 47:305.20
|
Exclusions and exemptions; Louisiana commercial fishermen
|
|
RS 47:305.21
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.22
|
Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.
|
|
RS 47:305.23
|
Repealed by Acts 1982, No. 415, 3
|
|
RS 47:305.24
|
Student farmer exemption
|
|
RS 47:305.25
|
Exclusions and exemptions; farm equipment
|
|
RS 47:305.26
|
Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
|
|
RS 47:305.27
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.28
|
Exclusions and exemptions; gasohol
|
|
RS 47:305.29
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.30
|
Exclusions and exemptions; Plaquemines Parish
|
|
RS 47:305.31
|
Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
|
|
RS 47:305.32
|
Repealed by Acts 1982, No. 44, 1
|
|
RS 47:305.33
|
Exclusions and exemptions; nonprofit retirement centers
|
|
RS 47:305.34
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.35
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:305.36
|
Exclusions and exemptions; motor vehicles
|
|
RS 47:305.37
|
Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
|
|
RS 47:305.38
|
Exclusions and exemptions; sheltered workshop for persons with intellectual disabilities
|
|
RS 47:305.39
|
Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
|
|
RS 47:305.40
|
Exclusions and exemptions; purchases of Mardi Gras specialty items
|
|
RS 47:305.41
|
Exclusions and exemptions; Ducks Unlimited; Bass Life
|
|
RS 47:305.42
|
Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
|
|
RS 47:305.43
|
Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
|
|
RS 47:305.44
|
Exclusions and exemptions; raw materials used in printing process
|
|
RS 47:305.45
|
Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
|
|
RS 47:305.46
|
Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program
|
|
RS 47:305.47
|
Exclusions and exemptions; pharmaceutical samples distributed without charge
|
|
RS 47:305.48
|
Exemption; automobiles owned by military personnel
|
|
RS 47:305.49
|
Catalog distribution; exemption
|
|
RS 47:305.50
|
Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
|
|
RS 47:305.51
|
Exemption; utilities used by steelworks and blast furnaces
|
|
RS 47:305.52
|
Exemption; custom computer software
|
|
RS 47:305.53
|
Exclusions and exemptions; sickle cell disease organizations
|
|
RS 47:305.54
|
Exemption; Annual Louisiana Sales Tax Holidays Act
|
|
RS 47:305.55
|
Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
|
|
RS 47:305.56
|
Exemption; off-road vehicles; out-of-state buyers
|
|
RS 47:305.57
|
Exemptions; sale of artwork
|
|
RS 47:305.58
|
Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
|
|
RS 47:305.59
|
Exemption; charitable construction
|
|
RS 47:305.60
|
Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
|
|
RS 47:305.61
|
Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
|
|
RS 47:305.62
|
Exemption; Annual Louisiana Second Amendment Weekend Holiday
|
|
RS 47:305.63
|
Exemption; commercial farm irrigation equipment
|
|
RS 47:305.64
|
Exemption; qualifying radiation therapy treatment centers
|
|
RS 47:305.65
|
Exemption; charitable residential construction, rehabilitation, and renovation; limitation
|
|
RS 47:305.66
|
Exemption; parish councils on aging
|
|
RS 47:305.67
|
Exemption; breastfeeding items
|
|
RS 47:305.68
|
Exemption; Fore!Kids Foundation
|
|
RS 47:305.69
|
Repealed
|
|
RS 47:305.70
|
Exemption; "Make It Right Foundation
|
|
RS 47:305.71
|
Exemption; St. Bernard Project, Inc.
|
|
RS 47:305.72
|
Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities
|
|
RS 47:305.73
|
Rebates; sales and use tax for fiber-optic cable equipment
|
|
RS 47:305.74
|
Exemption; sales tax holiday; November 20th and 21st, 2020; Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic
|
|
RS 47:305.75
|
Exemptions; feminine hygiene products and diapers
|
|
RS 47:305.76
|
Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions
|
|
RS 47:305.77
|
Rebates; sales and use tax for certain agricultural fencing materials
|
|
RS 47:305.78
|
Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)
|
|
RS 47:305.79
|
Exemption; samples given at conventions or trade shows
|
|
RS 47:305.80
|
Exemptions; certain agricultural fencing materials
|
|
RS 47:305.81
|
Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities
|
|
RS 47:306
|
Returns and payment of tax; penalty for absorption
|
|
RS 47:306.1
|
Collection from interstate and foreign transportation dealers
|
|
RS 47:306.2
|
Collection from certain interstate and foreign transportation dealers
|
|
RS 47:306.3
|
Donations to the Louisiana Military Family Assistance Fund
|
|
RS 47:306.4
|
Registration of dealers; sale, lease, or rental through online forums
|
|
RS 47:306.5
|
Annual reporting requirement
|
|
RS 47:307
|
Collector's authority to determine the tax in certain cases
|
|
RS 47:308
|
Termination or transfer of business
|
|
RS 47:309
|
Dealers required to keep records
|
|
RS 47:309.1
|
Dealers required to furnish list of purchasers
|
|
RS 47:310
|
Wholesalers and jobbers required to keep records
|
|
RS 47:311
|
Collector's authority to examine records of transportation companies
|
|
RS 47:312
|
Failure to pay tax on imported tangible personal property; grounds for attachment
|
|
RS 47:313
|
System of import permits; seizure and forfeiture of vehicles used in importing without permit
|
|
RS 47:314
|
Failure to pay tax; rule to cease business
|
|
RS 47:315
|
Sales returned to dealer; credit or refund of tax
|
|
RS 47:315.1
|
Sales tax refund
|
|
RS 47:315.2
|
Sales tax refund; new housing construction
|
|
RS 47:315.3
|
Sales tax refund; sales and rentals covered by Medicare
|
|
RS 47:315.4
|
Sales and use tax credit; waiver of homestead exemption
|
|
RS 47:315.5
|
Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
|
|
RS 47:316
|
Collector to provide forms
|
|
RS 47:317
|
Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
|
|
RS 47:318
|
Disposition of collections
|
|
RS 47:321
|
Imposition of tax
|
|
RS 47:321.1
|
Imposition of Tax
|
|
RS 47:322
|
Collection of the tax
|
|
RS 47:322.1
|
Disposition of certain collections in Ouachita Parish
|
|
RS 47:322.2
|
Disposition of certain collections in West Carroll Parish
|
|
RS 47:322.3
|
Disposition of certain collections in East Carroll Parish
|
|
RS 47:322.4
|
Disposition of certain collections in Tensas Parish
|
|
RS 47:322.5
|
Disposition of certain collections in Tangipahoa Parish
|
|
RS 47:322.6
|
Disposition of certain collections in Washington Parish
|
|
RS 47:322.7
|
Disposition of certain collections in Allen Parish
|
|
RS 47:322.8
|
Disposition of certain funds in Beauregard Parish
|
|
RS 47:322.9
|
Disposition of certain collections in East Baton Rouge Parish
|
|
RS 47:322.10
|
Disposition of certain collections in Sabine Parish
|
|
RS 47:322.11
|
Disposition of certain collections in Calcasieu Parish
|
|
RS 47:322.12
|
Disposition of certain collections in Cameron Parish
|
|
RS 47:322.13
|
Disposition of certain collections in Natchitoches Parish
|
|
RS 47:322.14
|
Disposition of certain collections in Jefferson Davis Parish
|
|
RS 47:322.15
|
Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes
|
|
RS 47:322.16
|
Disposition of certain collections in Winn Parish
|
|
RS 47:322.17
|
Disposition of certain collections in Morehouse Parish
|
|
RS 47:322.18
|
Disposition of certain collections in Madison and Richland Parishes
|
|
RS 47:322.19
|
Disposition of certain collections in Vernon Parish
|
|
RS 47:322.20
|
Disposition of certain collections in Plaquemines Parish
|
|
RS 47:322.21
|
Disposition of certain collections in Livingston Parish
|
|
RS 47:322.22
|
Disposition of certain collections in the town of Homer in Claiborne Parish
|
|
RS 47:322.23
|
Disposition of certain collections in Union Parish
|
|
RS 47:322.24
|
Disposition of certain collections in Terrebonne Parish
|
|
RS 47:322.25
|
Disposition of certain collections in St. Mary Parish
|
|
RS 47:322.26
|
Disposition of certain collections in West Feliciana Parish
|
|
RS 47:322.27
|
Disposition of certain collections in East Feliciana Parish
|
|
RS 47:322.28
|
Disposition of certain collections in Lafayette Parish
|
|
RS 47:322.29
|
Disposition of certain collections in Avoyelles Parish
|
|
RS 47:322.30
|
Disposition of certain collections in the cities of Shreveport and Bossier City
|
|
RS 47:322.31
|
Disposition of certain collections in Vermilion Parish
|
|
RS 47:322.32
|
Disposition of certain collections in Rapides Parish
|
|
RS 47:322.33
|
Disposition of certain collections in Lincoln Parish
|
|
RS 47:322.34
|
Disposition of certain collections in the parish of Jefferson
|
|
RS 47:322.35
|
Disposition of certain collections in LaSalle Parish
|
|
RS 47:322.36
|
Disposition of certain collections in Caldwell Parish
|
|
RS 47:322.37
|
Disposition of certain collections in St. Tammany Parish
|
|
RS 47:322.38
|
Disposition of certain collections in Orleans Parish
|
|
RS 47:322.39
|
Disposition of certain collections in St. Bernard Parish
|
|
RS 47:322.40
|
Disposition of certain collections in Red River Parish
|
|
RS 47:322.41
|
Disposition of certain collections in Evangeline Parish
|
|
RS 47:322.42
|
Disposition of certain collections in the city of Baker
|
|
RS 47:322.43
|
Disposition of certain collections in Bienville Parish
|
|
RS 47:322.44
|
Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
|
|
RS 47:322.45
|
Disposition of certain collections in Concordia Parish
|
|
RS 47:322.46
|
Disposition of certain collections in Lafourche Parish
|
|
RS 47:322.47
|
Disposition of certain collections in Webster Parish
|
|
RS 47:322.48
|
Disposition of certain collections in Grant Parish
|
|
RS 47:322.49
|
Disposition of certain collections in Orleans Parish
|
|
RS 47:323
|
Repealed by Acts 1986, No. 389, §2.
|
|
RS 47:324
|
Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
|
|
RS 47:325
|
Repealed by Acts 1988, No. 2, §2.
|
|
RS 47:331
|
Imposition of tax
|
|
RS 47:332
|
Collection of the tax
|
|
RS 47:332.1
|
Disposition of certain collections in the parish of Jefferson
|
|
RS 47:332.2
|
Disposition of certain collections in East Baton Rouge Parish
|
|
RS 47:332.3
|
Disposition of certain collections in Vernon Parish
|
|
RS 47:332.4
|
Disposition of certain collections in St. John the Baptist Parish
|
|
RS 47:332.5
|
Disposition of certain collections in Natchitoches Parish
|
|
RS 47:332.6
|
Disposition of certain collections in the city of Shreveport
|
|
RS 47:332.7
|
Disposition of certain collections in the city of Bossier City
|
|
RS 47:332.8
|
Disposition of certain collections in Washington Parish
|
|
RS 47:332.9
|
Disposition of certain collections in parish of Lafayette
|
|
RS 47:332.10
|
Disposition of certain collections in Orleans Parish
|
|
RS 47:332.11
|
Disposition of certain collections in Vermilion Parish
|
|
RS 47:332.12
|
Disposition of certain collections in Beauregard Parish
|
|
RS 47:332.13
|
Disposition of certain collections in St. Tammany Parish
|
|
RS 47:332.14
|
Disposition of certain collections in Tangipahoa Parish
|
|
RS 47:332.15
|
Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
|
|
RS 47:332.16
|
Disposition of certain collections in Ouachita Parish
|
|
RS 47:332.17
|
Disposition of certain collections in Pointe Coupee Parish
|
|
RS 47:332.18
|
Disposition of certain collections in Iberville Parish
|
|
RS 47:332.19
|
Disposition of certain collections in West Baton Rouge Parish
|
|
RS 47:332.20
|
Disposition of certain collections in St. Landry Parish
|
|
RS 47:332.21
|
Disposition of certain collections in Avoyelles Parish
|
|
RS 47:332.22
|
Disposition of certain collections in St. Bernard Parish
|
|
RS 47:332.23
|
Disposition of certain collections in St. James Parish
|
|
RS 47:332.24
|
Disposition of certain collections in St. Charles Parish
|
|
RS 47:332.25
|
Disposition of certain collections in West Carroll Parish
|
|
RS 47:332.26
|
Disposition of certain collections in East Carroll Parish
|
|
RS 47:332.27
|
Disposition of certain collections in Tensas Parish
|
|
RS 47:332.28
|
Disposition of certain collections in Allen Parish
|
|
RS 47:332.29
|
Disposition of certain collections in Sabine Parish
|
|
RS 47:332.30
|
Disposition of certain collections in Calcasieu Parish
|
|
RS 47:332.31
|
Disposition of certain collections in Cameron Parish
|
|
RS 47:332.32
|
Disposition of certain collections in Jefferson Davis Parish
|
|
RS 47:332.33
|
Disposition of certain collections in Winn Parish
|
|
RS 47:332.34
|
Disposition of certain collections in Morehouse Parish
|
|
RS 47:332.35
|
Disposition of certain collections in Plaquemines Parish
|
|
RS 47:332.36
|
Disposition of certain collections in Livingston Parish
|
|
RS 47:332.37
|
Disposition of certain collections in the town of Homer in Claiborne Parish
|
|
RS 47:332.38
|
Disposition of certain collections in Union Parish
|
|
RS 47:332.39
|
Disposition of certain collections in Terrebonne Parish
|
|
RS 47:332.40
|
Disposition of certain collections in St. Mary Parish
|
|
RS 47:332.41
|
Disposition of certain collections in West Feliciana Parish
|
|
RS 47:332.42
|
Disposition of certain collections in East Feliciana Parish
|
|
RS 47:332.43
|
Disposition of certain collections in Lincoln Parish
|
|
RS 47:332.44
|
Disposition of certain collections in Madison and Richland Parishes
|
|
RS 47:332.45
|
Disposition of certain collections in Red River Parish
|
|
RS 47:332.46
|
Disposition of certain collections in LaSalle Parish
|
|
RS 47:332.47
|
Disposition of certain collections in Evangeline Parish
|
|
RS 47:332.48
|
Disposition of certain collections in the city of Baker
|
|
RS 47:332.49
|
Disposition of certain collections in Bienville Parish
|
|
RS 47:332.50
|
Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
|
|
RS 47:332.51
|
Disposition of certain collections in Concordia Parish
|
|
RS 47:332.52
|
Disposition of certain collections in Lafourche Parish
|
|
RS 47:332.53
|
Disposition of certain collections in Webster Parish
|
|
RS 47:332.54
|
Disposition of certain collections in Grant Parish
|
|
RS 47:332.55
|
Disposition of certain collections in Orleans Parish
|
|
RS 47:333
|
Use tax on limestone aggregate
|
|
RS 47:335.1
|
Short title
|
|
RS 47:335.2
|
Definitions
|
|
RS 47:335.3
|
Policy
|
|
RS 47:335.4
|
Multistate discussions; streamlined sales and use tax agreement
|
|
RS 47:335.5
|
Louisiana law unmodified
|
|
RS 47:335.6
|
Agreement prerequisites
|
|
RS 47:335.7
|
Cooperating sovereigns
|
|
RS 47:335.8
|
Agreement beneficiaries; standing
|
|
RS 47:335.9
|
Certified service provider; certified automated system; proprietary system
|
|
RS 47:337.1
|
Short title
|
|
RS 47:337.2
|
Intent; application and interpretation of Chapter
|
|
RS 47:337.3
|
Imposition of political subdivision tax
|
|
RS 47:337.4
|
Levy of sales and use taxes
|
|
RS 47:337.5
|
Local sales and use taxes effective date
|
|
RS 47:337.5.1
|
Levy of parish tax; sales tax in parish of state capitol
|
|
RS 47:337.6
|
Definitions
|
|
RS 47:337.7
|
Exemptions generally
|
|
RS 47:337.8
|
Prohibited exemptions; specific application required
|
|
RS 47:337.9
|
Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable
|
|
RS 47:337.10
|
Optional exclusions and exemptions
|
|
RS 47:337.10.1
|
Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish
|
|
RS 47:337.10.2
|
Local sales and use tax; feminine hygiene products and diapers; definitions
|
|
RS 47:337.11
|
Other provisions applicable to local sales and use tax
|
|
RS 47:337.11.1
|
Local sales and use tax; prescription drugs and pharmacist services; requirements
|
|
RS 47:337.11.2
|
Acadiana Cultural and Entertainment Special District; optional exemption
|
|
RS 47:337.11.3
|
Imposition of tax; prohibition
|
|
RS 47:337.11.4
|
Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements
|
|
RS 47:337.12
|
Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
|
|
RS 47:337.12.1
|
Road material construction contracts; determination of where tax is due; requirements and limitations
|
|
RS 47:337.13
|
Collection of sales and use taxes by political subdivisions
|
|
RS 47:337.13.1
|
Power to employ counsel; attorney fees
|
|
RS 47:337.14
|
Central collection commission
|
|
RS 47:337.14.1
|
Uniform reporting for collectors
|
|
RS 47:337.15
|
Collection
|
|
RS 47:337.16
|
Authority to collect local sales and use taxes
|
|
|