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RS 47:7	Repealed by Acts 1998, No. 4, 1, eff.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RS 47:38	Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.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 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 or injected 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 47:306	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 47:337.12	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
RS 47:337.16.1	Agreements for collection by collector of revenue of taxes due the city of New Orleans
RS 47:337.16.2	Contents of agreement for collection of taxes; termination date
RS 47:337.16.3	Enforcement of payment of taxes
RS 47:337.16.4	Charge for collection; remitting amounts collected
RS 47:337.16.5	Collector to be furnished copies of ordinances and regulations
RS 47:337.16.6	Collector to be furnished list of taxpayers; records made available
RS 47:337.17	Treatment of tax by dealer
RS 47:337.18	Returns and payment of tax; penalty for absorption
RS 47:337.19	Withholding of state funds; assessment and collection standards
RS 47:337.20	Collection from interstate and foreign transportation dealers
RS 47:337.20.1	Collection from certain interstate and foreign transportation dealers
RS 47:337.21	Termination or transfer of business
RS 47:337.22	Sales and use tax returns
RS 47:337.23	Uniform electronic local return and remittance system; official record of tax rates, and exemptions; filing and remittance of local sales and use taxes; penalties for violations
RS 47:337.24	Miscellaneous administrative provisions
RS 47:337.25	Authority of collectors to sue
RS 47:337.26	Contracts for purpose relating to collection of sales and use taxes
RS 47:337.27	Venue
RS 47:337.28	Collector's authority to determine the tax in certain cases
RS 47:337.28.1	Arbitrary assessments prohibited
RS 47:337.29	Dealers required to keep records
RS 47:337.30	Wholesalers and jobbers required to keep records
RS 47:337.31	Collector's authority to examine records of transportation companies
RS 47:337.32	Failure to pay tax on imported tangible personal property; grounds for attachment
RS 47:337.33	Failure to pay tax; rule to cease business
RS 47:337.34	Sales returned to dealer; credit or refund of tax
RS 47:337.35	Collector's duty to determine correct tax
RS 47:337.36	Power to examine records and premises of taxpayer
RS 47:337.37	Retention of records by taxpayers
RS 47:337.38	Power to request records in machine-sensible format
RS 47:337.39	Power to examine the records of third parties
RS 47:337.40	Power to conduct hearings
RS 47:337.41	Power to subpoena witnesses; fees
RS 47:337.42	Notice to attend hearings; how given
RS 47:337.43	Procedure to compel witnesses to attend and to testify at hearing
RS 47:337.44	Rule to show cause and examination of judgment debtor
RS 47:337.45	Alternative remedies for the collection of taxes
RS 47:337.46	Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
RS 47:337.47	Special authority to recover rebates
RS 47:337.48	Determination and notice of tax due
RS 47:337.49	Protest to collector's determination of tax due
RS 47:337.50	Assessment of tax, interest, and penalties
RS 47:337.51	Notice of assessment and right to appeal
RS 47:337.51.1	Repealed
RS 47:337.52	Waiver of restrictions and delays
RS 47:337.53	Assessment and notice when tax is in jeopardy
RS 47:337.54	Assessment and claims in bankruptcy and receivership
RS 47:337.55	Assessment of tax shown on face of taxpayer's returns
RS 47:337.56	Collection by distraint and sale authorized
RS 47:337.57	Distraint defined
RS 47:337.58	Distraint procedure
RS 47:337.59	Surrender of property subject to distraint
RS 47:337.60	Sale of distrained property
RS 47:337.61	Collection by summary court proceeding authorized
RS 47:337.62	Injunctions prohibited
RS 47:337.63	Remittance of tax under protest; suits to recover
RS 47:337.64	Alternative remedy for dealers
RS 47:337.65	Tax obligation to constitute a lien, privilege and mortgage
RS 47:337.66	Cancellation of lien, privilege, and mortgage
RS 47:337.67	Suspension and interruption of prescription
RS 47:337.68	Prescription of assessments as judgments
RS 47:337.69	Interest on unpaid taxes
RS 47:337.70	Penalty for failure to make timely return
RS 47:337.71	Waiver of penalty for delinquent filing or delinquent payment
RS 47:337.72	Penalty for false or fraudulent return
RS 47:337.73	Negligence penalty
RS 47:337.74	Insufficient funds check in payment of taxes; penalty
RS 47:337.75	Examination and hearing costs
RS 47:337.76	Distraint cost penalty
RS 47:337.77	Refunds of overpayments authorized
RS 47:337.78	Crediting or offset of overpayments against other obligations
RS 47:337.79	Prescription of refunds or credits
RS 47:337.80	Interest on refunds or credits
RS 47:337.81	Appeals from the collector's disallowance of refund claim
RS 47:337.81.1	Board of Tax Appeals' finding of overpayment upon appeal from assessment
RS 47:337.82	Criminal penalty for failing to account for local tax monies
RS 47:337.83	Criminal penalty for evasion of tax
RS 47:337.84	Running of time limitations for criminal offenses
RS 47:337.85	Payment of taxes by receivers, referees, trustees or liquidators
RS 47:337.86	Credit for taxes paid
RS 47:337.87	Post-session update procedure
RS 47:337.91	Purpose; form of citation
RS 47:337.92	Definitions
RS 47:337.93	Public information; adoption of rules; availability of rules and orders
RS 47:337.94	Procedure for adoption of rules
RS 47:337.95	Filing; taking effect of rules
RS 47:337.96	Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
RS 47:337.97	Judicial review of validity or applicability of rules
RS 47:337.98	Appeals
RS 47:337.99	Review of board rules
RS 47:337.100	Legislative veto, amendment, or suspension of rules and regulations
RS 47:337.101	Procedures to seek uniformity of interpretation of common or local sales tax law
RS 47:337.102	Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties
RS 47:338.1	Tax authorized; rate; sales tax districts; certain municipalities
RS 47:338.2	Tax authorized; rate; town of St. Francisville
RS 47:338.3	Sales tax authorized; rate; town of Zachary
RS 47:338.4	Tax authorized; city of New Orleans
RS 47:338.5	Tax authorized; rate; city of New Iberia
RS 47:338.6	Tax authorized; rate; city of Jeanerette
RS 47:338.7	Tax authorized; rate; city of Monroe
RS 47:338.8	Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
RS 47:338.9	Tax authorized; rate; St. Landry Parish municipalities
RS 47:338.10	Tax authorized; Iberia Parish
RS 47:338.11	Village of Maurice; additional sales and use tax authorized
RS 47:338.12	City of Monroe; authority to levy additional sales and use taxes
RS 47:338.13	Additional sales and use tax in certain home rule municipalities
RS 47:338.14	City of Minden; authority to levy additional sales and use tax
RS 47:338.15	Tax authorized; rate; town of Merryville
RS 47:338.16	City of Shreveport; authority to levy additional sales and use tax
RS 47:338.17	Municipalities in Tensas Parish; authority to levy additional sales and use tax
RS 47:338.18	City of Bogalusa; authority to levy additional sales and use tax
RS 47:338.19	City of Bastrop; authority to levy additional sales and use tax
RS 47:338.20	Town of Springfield; authority to levy additional sales and use tax
RS 47:338.21	Town of Lake Providence; authority to levy additional sales and use tax
RS 47:338.22	Village of Baskin; authority to levy additional sales and use tax
RS 47:338.23	City of Monroe; authority to levy additional sales and use tax
RS 47:338.24	City of Winnsboro; authority to levy additional sales and use tax
RS 47:338.24.1	Town of Homer; authority to levy additional sales and use tax
RS 47:338.24.2	Town of Jonesville; sales and use tax; authorization
RS 47:338.24.3	City of Carencro; authority to levy additional sales and use tax
RS 47:338.24.4	Town of Duson; authority to levy additional sales and use tax
RS 47:338.24.5	City of Scott; authority to levy additional sales and use tax
RS 47:338.24.6	City of Abbeville; authority to levy additional sales and use tax
RS 47:338.25	Imposition of tax; election
RS 47:338.26	Cumulative nature of tax; collection
RS 47:338.27	Ordinance imposing tax; purposes of tax
RS 47:338.28	Repeal
RS 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
RS 47:338.30	Funding of sales tax revenues
RS 47:338.31	Authority to issue bonds
RS 47:338.32	Election
RS 47:338.33	Form and term of bonds
RS 47:338.34	Security for bonds
RS 47:338.35	Pledge of revenues; rights of bondholders
RS 47:338.36	Priorities
RS 47:338.37	Discontinuance or decrease of tax prohibited
RS 47:338.38	Resolutions; contents
RS 47:338.39	Advertisement for bids; private sale
RS 47:338.40	Trust fund
RS 47:338.41	Regularity of proceedings; recital on bonds
RS 47:338.42	Registration
RS 47:338.43	Tax exemption; bonds as security
RS 47:338.44	Provisions as cumulative
RS 47:338.45	Negotiability
RS 47:338.46	Publication of resolution; prescription on testing validity
RS 47:338.47	City of New Orleans; not applicable
RS 47:338.48	Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
RS 47:338.49	Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.50	Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.51	Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.52	Tax authorized; rate
RS 47:338.53	Collection of sales and use taxes in certain parishes
RS 47:338.54	Additional sales and use tax authorized
RS 47:338.54.1	Sales and use rate tax limits; Lafourche Parish
RS 47:338.55	Additional sales and use tax authorized
RS 47:338.56	Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 47:338.57	Authorization to levy and collect additional sales and use tax in Morehouse Parish
RS 47:338.58	Authorization to levy and collect additional sales and use tax in Livingston Parish
RS 47:338.59	Authorization to levy and collect additional sales and use tax in Catahoula Parish
RS 47:338.60	Authorization to levy and collect additional sales and use tax in Tensas Parish
RS 47:338.61	Authorization to levy and collect additional sales and use tax in Tensas Parish
RS 47:338.62	Authorization to levy and collect additional sales and use tax; Livingston Parish
RS 47:338.63	Authorization to levy and collect additional sales and use tax in Richland Parish
RS 47:338.64	Authorization to levy and collect additional sales and use tax in St. Helena Parish
RS 47:338.64.1	Authorization to levy and collect additional sales and use tax in Iberville Parish
RS 47:338.65	Election
RS 47:338.66	Sales and use taxes of political subdivisions; authorized use after election
RS 47:338.67	Division of avails or proceeds of tax; uses
RS 47:338.68	Funding of tax receipts into bonds
RS 47:338.69	Elections on tax and funding into bonds
RS 47:338.70	Form and term of bonds; interest rate
RS 47:338.71	Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
RS 47:338.72	Certification of regularity of proceedings
RS 47:338.73	Registration of bonds; incontestability
RS 47:338.74	Tax exemption
RS 47:338.75	Powers not limited by other laws
RS 47:338.76	Negotiable quality of bonds
RS 47:338.77	Contesting legality of bonds; presumptions
RS 47:338.78	Present sales or use tax laws not prejudiced; funding rights
RS 47:338.79	West Feliciana Parish School Board; levy authorized
RS 47:338.80	Ordinance; approval by qualified electors
RS 47:338.81	Tax as additional; collection
RS 47:338.82	Purpose for tax
RS 47:338.83	Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
RS 47:338.84	Parish and city school boards; authority to levy sales tax; use of proceeds; report format
RS 47:338.85	Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
RS 47:338.86	Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
RS 47:338.87	Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
RS 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
RS 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
RS 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
RS 47:338.91	Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
RS 47:338.92	Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
RS 47:338.93	Sales and use tax; authorization to levy and collect
RS 47:338.94	Allocation and distribution of proceeds
RS 47:338.95	General powers of board; liberal construction
RS 47:338.96	Prior levies unaffected
RS 47:338.97	Sabine Parish governing authority; authority to levy sales tax; use of proceeds
RS 47:338.98	St. Bernard parish; additional sales and use tax
RS 47:338.99	Imposition by ordinance; election
RS 47:338.100	Tax as additional; collection
RS 47:338.101	Purpose of tax; dedication of revenues
RS 47:338.102	Bonds
RS 47:338.103	Proceedings validated
RS 47:338.104	Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
RS 47:338.105	Jefferson Parish School Board; authority to levy additional sales tax
RS 47:338.106	Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
RS 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
RS 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
RS 47:338.109	Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
RS 47:338.110	Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 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
RS 47:338.111	Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.112	Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.113	City school boards; authority to levy additional sales and use tax; use of proceeds
RS 47:338.114	Certain parish school boards; authority to levy additional sales and use tax
RS 47:338.115	Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.116	West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.117	Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.118	Certain parish school boards; authority to levy additional sales and use tax
RS 47:338.119	St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.120	St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.121	Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.122	Ouachita Parish School Board; authority to levy additional sales and use tax
RS 47:338.123	Webster Parish School Board; authority to levy additional sales and use tax
RS 47:338.124	Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.125	Caldwell Parish School Board; authority to levy additional sales and use tax
RS 47:338.126	St. Bernard Parish School Board; authority to levy additional sales and use tax
RS 47:338.127	Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.128	Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
RS 47:338.129	Ouachita Parish School Board; authority to levy additional sales and use tax
RS 47:338.130	Calcasieu Parish School Board; authority to levy additional sales and use tax
RS 47:338.131	Beauregard Parish School Board; authority to levy additional sales and use tax
RS 47:338.132	East Carroll Parish School Board; authority to levy additional sales and use tax
RS 47:338.133	Tensas Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.134	Vermilion Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.135	Madison Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.136	Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
RS 47:338.137	West Carroll Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.138	Additional sales and use tax authorized for Monroe City School Board
RS 47:338.138.1	Lafourche Parish School Board; authority to levy and collect additional sales and use tax
RS 47:338.139	Renewal or continuation of sales and use taxes by political subdivisions
RS 47:338.140	Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.141	Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
RS 47:338.142	Central Community School Board; authority to levy additional sales and use tax; use of proceeds
RS 47:338.143	East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
RS 47:338.144	Certain parish school boards; authorization to levy additional sales tax
RS 47:338.145	Imposition by ordinance; approval by voters
RS 47:338.146	Tax as additional
RS 47:338.147	Purpose of tax
RS 47:338.148	Bonds
RS 47:338.149	Lafourche Parish Sales Tax District; authorization for sales and use taxes
RS 47:338.150	Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
RS 47:338.151	Lafayette Parish police jury; sales tax levy authorized
RS 47:338.152	Red River Parish Police Jury; sales tax levy authorized
RS 47:338.153	St. Landry Parish Police Jury; sales tax levy authorized
RS 47:338.154	Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
RS 47:338.155	St. Tammany Parish Police Jury; sales tax levy authorized
RS 47:338.156	Iberia Parish Police Jury; sales tax levy authorized
RS 47:338.157	Ouachita Parish Police Jury; sales tax levy authorized
RS 47:338.158	Concordia Parish, sales tax levy authorized
RS 47:338.159	East Baton Rouge Parish; sales and use tax authorized
RS 47:338.160	Rapides Parish sales tax authorized
RS 47:338.161	Rapides Parish; recall of sales tax
RS 47:338.162	Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
RS 47:338.163	Acadia Parish sales tax authorized
RS 47:338.164	West Ascension Parish Hospital Service District; sales tax levy authorized
RS 47:338.165	Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
RS 47:338.166	Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
RS 47:338.167	Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
RS 47:338.168	East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
RS 47:338.169	Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
RS 47:338.170	West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
RS 47:338.171	Grant Parish Police Jury; sales and use tax authorized
RS 47:338.172	Natchitoches Parish sales taxes authorized
RS 47:338.173	Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
RS 47:338.174	East Baton Rouge Parish; additional sales and use tax authorized
RS 47:338.175	St. Tammany Parish Police Jury; additional sales and use tax
RS 47:338.176	St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
RS 47:338.177	Richland Parish Police Jury; authority to levy additional sales tax
RS 47:338.178	Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
RS 47:338.179	Red River Parish School Board; authority to levy additional sales tax
RS 47:338.180	Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
RS 47:338.181	Franklin Parish; authority to levy additional sales tax
RS 47:338.182	Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
RS 47:338.183	Tangipahoa Parish Council; authority to levy additional sales and use tax
RS 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
RS 47:338.184	Calcasieu Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.185	Caldwell Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.186	Sabine Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.187	St. Landry Parish; authority to levy additional sales and use tax
RS 47:338.188	West Carroll Parish Police Jury; authority to levy additional sales and use tax
RS 47:338.189	St. Bernard Parish; authority to levy additional sales and use tax
RS 47:338.190	Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
RS 47:338.191	Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries;
RS 47:338.192	Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
RS 47:338.193	Authorization to levy and collect additional sales and use tax; Lafayette Parish
RS 47:338.194	North Caddo Hospital Service District; sales tax authorization
RS 47:338.195	Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
RS 47:338.196	Authority to levy additional sales and use tax; Union Parish School Board
RS 47:338.197	Additional sales and use tax authorized for certain municipalities
RS 47:338.198	Avoyelles Parish School Board; authority to levy additional sales and use tax
RS 47:338.201	Hotel occupancy tax; Jefferson and Orleans parishes
RS 47:338.202	Hotel occupancy tax in Jefferson Parish
RS 47:338.203	Hotel occupancy tax in Jefferson Parish
RS 47:338.204	City of Winnsboro; hotel occupancy tax; authorization
RS 47:338.205	City of Mansfield; hotel occupancy tax; authorization
RS 47:338.206	Allen Parish; hotel occupancy tax; authorization
RS 47:338.207	Certain municipalities; hotel occupancy tax; authorization
RS 47:338.208	Hotel/motel occupancy tax in the city of Opelousas
RS 47:338.209	Hotel occupancy tax in the city of Natchitoches
RS 47:338.210	City of Bunkie; hotel occupancy tax; authorization
RS 47:338.211	City of Youngsville; hotel occupancy tax; authorization
RS 47:338.212	City of Zachary; hotel occupancy tax; authorization
RS 47:338.213	City of Scott; hotel occupancy tax; authorization
RS 47:338.214	City of Carencro; hotel occupancy tax; authorization
RS 47:338.215	Town of Duson; hotel occupancy tax; authorization
RS 47:338.216	City of Baker; hotel occupancy tax; authorization
RS 47:338.217	City of Gonzales; hotel occupancy tax; authorization
RS 47:338.218	Town of Jonesboro; hotel occupancy tax; authorization
RS 47:338.219	Hotel and motel occupancy tax in Calcasieu Parish
RS 47:338.220	St. Bernard Parish; hotel occupancy tax; authorization
RS 47:338.221	City of New Orleans; short-term rental occupancy tax
RS 47:338.222	City of Crowley; hotel occupancy tax; authorization
RS 47:338.223	Town of Henderson; hotel occupancy tax; authorization
RS 47:338.224	Collection and administration of occupancy taxes
RS 47:338.225	City of Denham Springs; hotel occupancy tax; authorization
RS 47:338.226	City of Eunice; hotel occupancy tax; authorization
RS 47:338.261	Sales tax on cigarette papers
RS 47:338.262	Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
RS 47:338.263	Tax authorization
RS 47:338.264	Parish tourist commission; hotel occupancy tax; authorization
RS 47:339	Louisiana Sales and Use Tax Commission for Remote Sellers
RS 47:339.1	Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
RS 47:340	Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
RS 47:340.1	Marketplace facilitators; collection and remittance of state and local sales and use tax
RS 47:341	OCCUPATIONAL LICENSE TAX
RS 47:342	General definitions
RS 47:343	Payment of tax
RS 47:344	New business; license due upon commencement
RS 47:345	Change of ownership or lessee
RS 47:346	Separate license required for each location, based on primary class of business
RS 47:347	Class of business
RS 47:348	Period used where gross receipts are the measure of the license
RS 47:349	Taxpayers required to keep records; confidentiality
RS 47:349.1	Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:350	Application for licenses
RS 47:351	Failure to pay tax; judgment prohibiting further pursuit of business
RS 47:351.1	Occupational license tax refunds
RS 47:352	Collector authorized to make rules and regulations
RS 47:353	Records to be kept by collector
RS 47:353.1	Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:354	Retail dealers in merchandise, services, and rentals
RS 47:354.1	Retail dealers in gasoline and motor fuel
RS 47:355	Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
RS 47:356	Business of lending or of dealing of notes secured by chattel mortgages or other liens
RS 47:357	Brokerage and commission agents
RS 47:358	Public utilities
RS 47:359	Businesses where licenses are based on flat fees
RS 47:360	Exemptions
RS 47:361	Deductions
RS 47:362	Special provisions
RS 47:363	Exemptions and deductions; governmental subdivisions
RS 47:364	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978
RS 47:365	Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:367	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:368	To 375 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:376	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:377	To 379 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:380	Repealed by Acts 1952, No. 100, 2.
RS 47:381	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:382	To 384 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:385	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:385.1	Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:386	To 388 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:389	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:390	Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:391	Repealed by Acts 1977, No. 752, 1, eff. Jan. 1, 1978.
RS 47:392	To 403 Repealed by Acts 1986, No. 1017, 2, eff. Jan. 1, 1987.
RS 47:404	Repealed by Acts 1981, No. 567, 2, eff. Jan. 1, 1982
RS 47:451	Definitions and terms
RS 47:452	Designation of tax
RS 47:461	General
RS 47:462	Trucks and trailers
RS 47:463	Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
RS 47:463.1	Parish road use tax; St. Bernard Parish
RS 47:463.1.1	Parish road use tax; Jefferson Parish
RS 47:463.2	Special personalized prestige license plates for passenger vehicles; advertisement of availability
RS 47:463.2.1	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.3	Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.
RS 47:463.4	Special license plates or hang tags for persons with mobility impairments
RS 47:463.4.1	Special parking cards for persons with temporary mobility impairments
RS 47:463.4.2	Persons with mobility impairments; motor fuel service price
RS 47:463.4.3	Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
RS 47:463.4.4	Special prestige license plates; international symbol of accessibility
RS 47:463.5	Private bus; recreational vehicles
RS 47:463.6	Volunteer fire departments and volunteer firemen
RS 47:463.7	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.8	Antique license plates and license plates for antique motor vehicles and motorcycles
RS 47:463.9	Special Shriner vehicle license plates
RS 47:463.10	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.11	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.12	Street rod license plates
RS 47:463.13	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.14	Special Farhad Grotto vehicle license plates
RS 47:463.15	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.16	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.17	Special personalized prestige license plates for motorcycles
RS 47:463.18	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.19	REPEALED BY ACTS 1991, NO. 1015, 2.
RS 47:463.20	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.21	Special handicapped license plates for farm vehicles
RS 47:463.22	Special Shriner license plates
RS 47:463.23	Special license plates for active and retired firefighters
RS 47:463.24	Special license plates for retired law officers
RS 47:463.25	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.26	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.27	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.28	Special license plates for members of the Civil Air Patrol
RS 47:463.29	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.30	Special license plates for active full-time professional firefighters
RS 47:463.31	Special college and university license plates
RS 47:463.32	Special prestige license plates for members of Knights of Columbus
RS 47:463.33	Street cruiser license plates
RS 47:463.34	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.35	Repealed by Acts 1995, No. 688, 1.
RS 47:463.36	Special prestige license plates; clergy
RS 47:463.37	Special prestige license plates; retired legislators
RS 47:463.38	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.39	Special license plates; United States Olympic Committee
RS 47:463.40	Special license plates to promote child safety
RS 47:463.41	Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary
RS 47:463.42	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.43	Special license plates; environmental education account
RS 47:463.44	Special license plates; Louisiana elementary and secondary educators
RS 47:463.45	Special prestige license plates; Louisiana black bear
RS 47:463.46	Special prestige license plates; Louisiana Quail Forever plate
RS 47:463.47	Families of police officer killed in the line of duty
RS 47:463.47.1	Special prestige license plate; "Military Order of the Purple Heart First Responder Program"
RS 47:463.48	Special prestige license plates; emergency medical technicians
RS 47:463.49	Special prestige license plates; legislators
RS 47:463.50	Special license plates; Helping Schools
RS 47:463.51	Special prestige license plates; Lions International
RS 47:463.52	Special prestige license plates; Louisiana Special Olympics
RS 47:463.53	Special prestige license plates; Ducks Unlimited
RS 47:463.54	Special prestige license plates; Wild Turkey Federation
RS 47:463.55	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.56	Special prestige license plate for Girl Scouts of U.S.A.
RS 47:463.57	Special prestige license plate for McKinley High School
RS 47:463.58	Special prestige license plates; Life Center Full Gospel Baptist Cathedral
RS 47:463.59	Special prestige license plates; Coastal Conservation
RS 47:463.60	Special prestige license plates; "Animal Friendly" prestige license plate; animal population control; Pet Overpopulation Fund
RS 47:463.61	Special prestige license plates; "Choose Life"; distribution of royalty fees
RS 47:463.62	Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church
RS 47:463.63	Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"
RS 47:463.64	Prestige license plates; Louisiana notaries; "Louisiana Notary"
RS 47:463.65	Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.
RS 47:463.66	Special prestige license plates; Catahoula Cur; "Louisiana State Dog"
RS 47:463.67	Repealed
RS 47:463.68	Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"
RS 47:463.69	Special prestige license plates; "Don't Litter Louisiana"
RS 47:463.70	Special prestige license plates; letter carriers
RS 47:463.71	Special prestige license plate; Boy Scouts of America
RS 47:463.71.1	Special prestige license plate; Eagle Scouts
RS 47:463.72	Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha
RS 47:463.73	Special prestige license plate; Louisiana parochial, public, and private high schools
RS 47:463.74	Special prestige license plates; Louisiana Agriculture
RS 47:463.75	Special prestige license plates; "Sons of Confederate Veterans"
RS 47:463.76	Special prestige license plates; Jaycees
RS 47:463.77	Special prestige license plate; Captain Shreve High School
RS 47:463.78	Special prestige license plates; Native Americans; scholarship fund
RS 47:463.79	Special prestige license plates; American-Italian Renaissance Foundation
RS 47:463.80	Special prestige license plates; "Bellsouth Volunteers"
RS 47:463.81	Special prestige license plates; Fraternal Order of Police
RS 47:463.82	Special prestige license plates; Quota International
RS 47:463.83	Special prestige license plates; Charity School of Nursing
RS 47:463.84	Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization
RS 47:463.85	Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation
RS 47:463.86	Prestige license plates; white tail deer
RS 47:463.87	Special prestige license plates; Kiwanis International
RS 47:463.88	Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.
RS 47:463.89	Special prestige license plates; Crescent City
RS 47:463.90	Special prestige license plate for Beta Sigma Phi
RS 47:463.91	Special prestige license plate; Louisiana Nurses Foundation
RS 47:463.92	Special prestige license plates; Elks
RS 47:463.93	Special prestige license plates; Upper Room Bible Church
RS 47:463.94	Special prestige license plate; Camp Woodmen
RS 47:463.95	Special prestige license plates; "Unlocking Autism"
RS 47:463.96	Special prestige license plates; Festival International de Louisiane
RS 47:463.97	Special prestige license plate; retired employees of the Department of Transportation and Development
RS 47:463.98	Special Prestige license plate; Louisiana Water and Waste Water Operators
RS 47:463.99	Special prestige license plates; Rotary International
RS 47:463.100	Special prestige license plates; U.S. Naval Academy
RS 47:463.101	Special prestige license plates; American Legion
RS 47:463.102	Special prestige license plates; Louisiana Rotary
RS 47:463.103	Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.
RS 47:463.104	Special prestige license plates; Seniors-Our Heritage
RS 47:463.105	Special prestige license plates; Laborers' International Union of North America (LIUNA)
RS 47:463.106	Special prestige license plates; Omega Psi Phi fraternity
RS 47:463.107	Special prestige license plates; Alpha Kappa Alpha Sorority
RS 47:463.108	Special prestige license plate; breast cancer awareness
RS 47:463.109	Special prestige license plates; In God We Trust
RS 47:463.110	Special prestige license plate; 4-H
RS 47:463.111	Special prestige license plates; commissioned police officer
RS 47:463.112	Special prestige license plates; foster and adoptive parenting
RS 47:463.113	Special prestige license plates; Louisiana organ donation
RS 47:463.114	Special prestige license plate; Junior Golf
RS 47:463.115	Special prestige license plate; Invest in Children
RS 47:463.116	Special prestige license plate; Louisiana Leadership Institute
RS 47:463.117	Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ
RS 47:463.118	Special prestige license plates; Progressive Baptist Church
RS 47:463.119	Special prestige license plates; Sigma Gamma Rho Sorority, Inc.
RS 47:463.120	Special prestige license plates; Zeta Phi Beta Sorority
RS 47:463.121	Special prestige license plates; Beacon Light Baptist Church
RS 47:463.122	Special prestige license plates; Greater St. Stephens Ministries
RS 47:463.123	Special prestige license plates; New Home Ministries
RS 47:463.124	Special prestige license plates; Camphor Memorial United Methodist Church
RS 47:463.125	Special prestige license plates; "America's WETLAND
RS 47:463.126	Special prestige license plates; Louisiana State University National Champions
RS 47:463.127	Special prestige license plates; Southern University Black College National Champions
RS 47:463.128	Special prestige license plates; NASCAR
RS 47:463.129	Special prestige license plates; Ladies Auxiliary, V. F. W.
RS 47:463.130	Special prestige license plate; Children's Bureau
RS 47:463.131	Special prestige license plates; Support Our Troops
RS 47:463.132	Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles
RS 47:463.133	Special prestige license plates; Louisiana largemouth bass
RS 47:463.134	Special prestige license plate; Louisiana Thanks You!
RS 47:463.135	Special prestige license plates; "Chez nous autres"
RS 47:463.136	Special prestige license plates; New Home Full Gospel Ministries
RS 47:463.137	Special prestige license plates; Gold Star
RS 47:463.138	Special prestige license plate; St. Jude Children's Research Hospital
RS 47:463.139	Special prestige license plate; Protect Wild Dolphins
RS 47:463.140	Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM
RS 47:463.141	Special prestige license plate; Relay For Life
RS 47:463.142	Special prestige license plate; "State Employee Retired"
RS 47:463.143	Special prestige license plate; Masonic Blue Lodge
RS 47:463.144	Special prestige license plate; "WWOZ Guardians of the Groove"
RS 47:463.145	Special prestige license plate; Zulu Social Aid and Pleasure Club
RS 47:463.146	Special prestige license plate; Warren Easton Senior High School
RS 47:463.147	Special prestige license plate; LSU School of Dentistry
RS 47:463.148	Special prestige license plate; "Share the Road"
RS 47:463.149	Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty fees
RS 47:463.150	Special prestige license plate; "Rare and Endangered Species"
RS 47:463.151	Special prestige license plate; "Equine Promotion"
RS 47:463.152	Special prestige license plate; "Louisiana Seafood"
RS 47:463.153	Special prestige license plate; "Hospice"
RS 47:463.154	Special prestige license plate; "Feeding Hope"
RS 47:463.155	Special prestige license plate; "Protect Our Forests"
RS 47:463.156	Special prestige license plate; "Town of Ball 40th Anniversary"
RS 47:463.157	Special prestige license plate; "Save the Honeybee"
RS 47:463.158	Special prestige license plate; Phi Beta Sigma Fraternity, Inc.
RS 47:463.159	Special prestige license plate; "Public Schools"
RS 47:463.160	Special prestige license plate; March of Dimes
RS 47:463.161	Special prestige license plate; Louisiana Cultural Economy Foundation
RS 47:463.162	Special prestige license plates; Free and Accepted Mason
RS 47:463.163	Special prestige license plates; "I'm Cajun"
RS 47:463.164	Special prestige license plates; "I'm Creole"
RS 47:463.165	Special prestige license plates; "Louisiana Cattlemen's Association"
RS 47:463.166	Special prestige license plates; "Down Syndrome Awareness"
RS 47:463.167	Special prestige license plates; "Hunters for the Hungry Louisiana"
RS 47:463.168	Special prestige license plate; "Louisiana Golf Association"
RS 47:463.169	Special prestige license plate; Juvenile Diabetes Research Foundation
RS 47:463.170	Special prestige license plate; "Lung Cancer Alliance"
RS 47:463.171	Special prestige license plates; Sci-Port Discovery Center in Shreveport
RS 47:463.172	Special prestige license plates; Multiple Sclerosis
RS 47:463.173	Special prestige license plate; "George Rodrigue Foundation"
RS 47:463.174	Special prestige license plate; "Louisiana Master Gardener"
RS 47:463.175	Special prestige license plate; Louisiana Coalition Against Domestic Violence
RS 47:463.176	Special prestige license plates; "National Rifle Association"
RS 47:463.177	Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc.
RS 47:463.178	Special prestige license plates; Delta Waterfowl Foundation
RS 47:463.179	Special prestige license plates; Cedar Creek School
RS 47:463.180	Special prestige license plates; Save the Tchefuncte River Lighthouse
RS 47:463.181	Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation
RS 47:463.182	Special prestige license plates; Louisiana AIDS Advocacy Network (LAAN)
RS 47:463.183	Special prestige license plates; "ALS"
RS 47:463.184	Special prestige license plate; "Louisiana Licensed Professional Geoscientist"
RS 47:463.185	Special prestige license plate; Society of St. Vincent de Paul of Louisiana
RS 47:463.186	Special prestige license plate; "Southern University and A&M College Marching Band"
RS 47:463.187	Special prestige license plates; "300th Anniversary of the City of New Orleans"
RS 47:463.188	Special prestige license plate; "K9s4COPS"
RS 47:463.189	Special prestige license plate; United States Merchant Marine Academy, Kings Point
RS 47:463.190	Special prestige license plates; "Louisiana The Energy State"
RS 47:463.191	Special prestige license plate; member of congress
RS 47:463.192	Special prestige license plates; "Krewe of NYX"
RS 47:463.193	Special prestige license plates; "Louisiana Patriot Guard Riders"
RS 47:463.194	Special prestige license plate; "Sabine Pass Lighthouse"
RS 47:463.195	Special prestige license plate; "Blue Star Mothers"
RS 47:463.196	Special prestige license plate; "Louisiana Aviator"
RS 47:463.197	Special prestige license plate; "Capitol High School"
RS 47:463.198	Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"
RS 47:463.199	Special prestige license plate; "Upside Downs"
RS 47:463.200	Special prestige license plate; "Autism"
RS 47:463.201	Special prestige license plate; "Louisiana Motor Transport Association"
RS 47:463.202	Special prestige license plates; "Disabled Peace Officer"
RS 47:463.203	Special prestige license plate; "Best Bank"
RS 47:463.204	Special prestige license plate; "War of 1812"
RS 47:463.205	Special prestige license plate; "Louisiana REALTORS"
RS 47:463.206	Special prestige license plate; "Spanish Heritage"
RS 47:463.207	Special prestige license plate; "Team Gleason Foundation"
RS 47:463.208	Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation"
RS 47:463.209	Special prestige license plates; Louisiana State University National Champions 2019
RS 47:463.210	Special prestige license plate; "West Feliciana Parish Schools"
RS 47:463.211	Special prestige license plate; "En français S.V.P"
RS 47:463.212	Special prestige license plate; "United States Military Academy, West Point"
RS 47:463.213	Special prestige license plate; "New Orleans Pelicans"
RS 47:463.214	Special prestige license plate; "Sickle Cell Disease Association"
RS 47:463.215	Special prestige license plate; "Maddie's Footprints"
RS 47:463.216	Special prestige license plate; "Laissez les ARTS Rouler"
RS 47:463.217	Special prestige license plate; "United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana"
RS 47:463.218	Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star"
RS 47:463.219	Special prestige license plate; "International Association of Firefighters"
RS 47:463.220	Special prestige license plate; "Mental Health"
RS 47:463.221	Special prestige license plate; "Mississippi State University Alumni Association"
RS 47:463.222	Special prestige license plate; "University of Mississippi Alumni Association"
RS 47:463.223	Special prestige license plate; "University of Southern Mississippi Alumni Association"
RS 47:463.224	Special prestige license plate; "Louisiana Equine Promotion and Research Advisory Board"
RS 47:463.225	Special prestige license plate; "Juneteenth"
RS 47:463.226	Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championship
RS 47:463.227	Special prestige license plate; "Utility Line Worker"
RS 47:463.228	Special prestige license plate; "Louisiana Soccer Association"
RS 47:463.229	Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""
RS 47:464	Road tractors
RS 47:465	Motorcycles
RS 47:466	Commercial passenger vehicles
RS 47:467	Commercial passenger vehicles operated under municipal franchises
RS 47:468	School and charity buses
RS 47:469	Taxi cabs
RS 47:469.1	Special prestige license plate; "For Hire", city of New Orleans
RS 47:469.2	Taxi cabs; reconstructed title prohibition
RS 47:470	Trademark or copyrighted logo license plate program for certain vehicles; commercial
RS 47:471	Military surplus motor vehicles; special license plate
RS 47:472	Lost certificate or number plate
RS 47:473	Dealer inventory plates
RS 47:473.1	Special personalized license plates for dealers
RS 47:473.2	Special handicapped license plates for dealers and owners of commercial vehicles
RS 47:474	Transporter plates
RS 47:474.1	In-transit plates
RS 47:475	Minimum licenses
RS 47:476	Common carrier vehicle substitutions
RS 47:477	Trailers to bear stenciled serial numbers
RS 47:478	Trucks to bear name and address of owner or lessee; exceptions
RS 47:479	Exemptions from license fee or tax
RS 47:479.1	Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
RS 47:480	Cost of collection
RS 47:481	Disposition of collections
RS 47:482	Interchange trailers and semi-trailers
RS 47:490.1	Military honor plates for veterans and other military personnel
RS 47:490.1.1	Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer
RS 47:490.2	Military honor license plates for former prisoners of war
RS 47:490.3	Military honor license plates for members of the Louisiana National Guard
RS 47:490.4	Military honor license plates for certain disabled veterans
RS 47:490.5	Military honor license plates for Congressional Medal of Honor recipients
RS 47:490.6	Military honor license plates for participants in Operation Desert Shield/Desert Storm
RS 47:490.7	Military honor license plates for veterans and retired veterans
RS 47:490.8	Military honor license plates for Louisiana members and retired members of the reserve forces of the United States
RS 47:490.9	Military honor license plates; World War II veterans
RS 47:490.10	Military honor license plates for certain veterans of the United States Marine Corps
RS 47:490.11	Military honor license plates for Laos War veterans
RS 47:490.12	Military honor license plates; veterans of the Cold War
RS 47:490.13	Military honor license plates for veterans of the Vietnamese Conflict
RS 47:490.14	Military honor license plates for veterans of the Korean War
RS 47:490.15	Military honor license plates for veterans of the United States Merchant Marine
RS 47:490.16	Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
RS 47:490.17	Military honor license plates for survivors of Pearl Harbor
RS 47:490.18	Military honor license plates for "Purple Heart" recipients
RS 47:490.19	Military honor license plates; U.S. Army Airborne
RS 47:490.20	Military honor license plates; Iraq Campaign Veteran
RS 47:490.21	Military honor license plates; "Afghanistan Campaign Veteran"
RS 47:490.22	Military honor license plates; United States Armed Forces
RS 47:490.23	Military support license plates; Support Our Veterans
RS 47:490.24	Military honor license plates; Washington Artillery
RS 47:490.25	Military honor license plates; Korean Defense Service
RS 47:490.26	Military honor license plates; "U.S. Army Ranger"
RS 47:490.27	Military honor license plates; "Distinguished Service Cross Recipient"
RS 47:490.28	Military honor license plates; "Cold War Veteran"
RS 47:490.29	Military honor license plates; "Global War on Terrorism Expeditionary Medal"
RS 47:490.30	Military honor license plates; "Bronze Star Medal"
RS 47:490.31	Military honor license plates for certain disabled veterans; one hundred percent disabled
RS 47:490.32	Military honor license plates for "Purple Heart" disabled veterans
RS 47:490.33	Military honor license plate for a "Combat Veteran"
RS 47:490.34	Military honor license plates; "Woman Veteran"
RS 47:490.35	Military honor license plates; "Commemorative Service" recipients
RS 47:490.36	Military honor license plates; "Military Medal Award" recipients
RS 47:491	Legislative findings
RS 47:492	Amateur radio station plates for owners and operators
RS 47:501	Owner to secure registration
RS 47:501.1	Duties of employees and employers
RS 47:502	Exemption from registration
RS 47:502.1	Exemption from registration; log loaders
RS 47:502.2	Exemption from registration; nonresident military personnel
RS 47:502.3	Delayed registration; military personnel separation from active duty
RS 47:502.4	Exemption from registration; mobile construction equipment
RS 47:503	Application for registration
RS 47:504	Register of applicants to be kept by secretary
RS 47:505	Number plates
RS 47:506	Registration certificates
RS 47:507	Repealed
RS 47:508	Registration; commercial vehicles; exemption
RS 47:509	Transfer of certain registration certificates
RS 47:509.1	Credit for transfer of certain registration certificates
RS 47:510	Notice of sale or transfer
RS 47:511	Reciprocity arrangements; refund of remittances
RS 47:511.1	Temporary permits
RS 47:511.2	Temporary permit for unregistered trucks
RS 47:511.3	Temporary registration permits; motor vehicles being driven out of state
RS 47:511.4	Information systems; denial or revocation of registration
RS 47:512	Casual trips of foreign vehicles
RS 47:513	Vehicle of nonresident owner used regularly in business in Louisiana
RS 47:513.1	New residents; notice
RS 47:513.2	New residents; registration; inspection
RS 47:514	Suspension of registration upon notice of theft or embezzlement
RS 47:515	When registration shall be refused
RS 47:516	Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penalty
RS 47:517	Commissioner to determine proper classification
RS 47:518	Authority of certain incorporated municipalities
RS 47:519	Temporary registration plates issued by dealers
RS 47:519.1	License plates issued to manufacturers, wholesalers, or distributors
RS 47:519.2	Temporary license plates; lending institutions; auto title companies
RS 47:520	Dealers temporary demonstration and transportation identification plate
RS 47:521	Display of temporary registration license plates
RS 47:522	Authorization to enter dealer premises to recover state credentials
RS 47:531	Director of public safety to be vehicle commissioner
RS 47:531.1	Director's authority
RS 47:531.2	Transfer of facilities and equipment
RS 47:531.3	Funding; transfers
RS 47:532	Duties of department of highways, department of state police and vehicle commissioner
RS 47:532.1	Public license tag agents; auto title companies; rules and regulations; surety bonds; fees
RS 47:532.2	Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement
RS 47:532.3	Public tag agents; cease and desist order; injunctive relief
RS 47:533	Office of commissioner
RS 47:534	Records of commissioner
RS 47:535	Authority of state police not restricted
RS 47:536	Violations of registration provisions
RS 47:537	Penalty for violations
RS 47:538	Jurisdiction
RS 47:539	Prosecutions
RS 47:540	Arrest
RS 47:551	Imposition of tax
RS 47:601	Imposition of tax
RS 47:601.1	Suspension of the corporate franchise tax applicable to small business corporations
RS 47:601.2	Automatic rate reduction
RS 47:602	Determination of taxable capital
RS 47:603	Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.
RS 47:604	Capital stock
RS 47:605	Surplus and undivided profits
RS 47:605.1	Capital stock, surplus, and undivided profits
RS 47:606	Allocation of taxable capital
RS 47:607	Railroad corporations
RS 47:608	Exemptions
RS 47:609	Due date, payment and reporting of tax
RS 47:610	Repealed by Acts 1958, No. 437, 1
RS 47:611	Newly taxable corporation
RS 47:612	Extension of time for filing return and paying tax
RS 47:613	Fiscal year defined; accounting period not to be changed
RS 47:614	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:615	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:616	Franchise taxes by local governments prohibited
RS 47:617	Repealed
RS 47:618	Trucking company
RS 47:631	TAXES ON NATURAL RESOURCES
RS 47:632	Taxes payable by owners; lien and privilege created
RS 47:633	Rates of tax
RS 47:633.1	Repealed by Acts 2002, No. 12, 1, eff. June 7, 2002.
RS 47:633.2	Transfer of funds to royalty road or royalty fund
RS 47:633.3	Establishment of timber conversion factor
RS 47:633.4	Tertiary recovery incentive
RS 47:633.5	Produced water injection incentive
RS 47:633.6	Calculation of market value for trees and timber
RS 47:634	Definitions
RS 47:635	Reports and payment of taxes by severers
RS 47:636	Severers required to withhold taxes from royalty payments
RS 47:637	Severers not required to withhold tax where it is withheld by purchasers
RS 47:638	Purchasers required to withhold taxes
RS 47:639	Withholding and payment of taxes where title of property is in dispute
RS 47:640	Reports by purchasers
RS 47:641	Delinquent tax
RS 47:642	Failure to file reports
RS 47:643	Tax in addition to property taxes; restriction on further taxes on oil or gas rights
RS 47:643.1	Restriction on taxation of timber
RS 47:644	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:645	Disposition of collections
RS 47:646	Apportionment of amounts allocated to parishes
RS 47:646.1	Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.2	Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.3	Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.4	Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:646.5	Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
RS 47:647	Severance tax credit, priority
RS 47:648.1	Purpose
RS 47:648.2	Definitions
RS 47:648.3	Severance tax suspension on production from certified new discovery oil and natural gas wells
RS 47:648.4	Limitation on exemption
RS 47:648.5	REPEALED BY ACTS 1992, NO. 984, 18.
RS 47:648.11	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:648.21	Severance tax; reclaimed oil; definition
RS 47:651	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:671	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:672	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:674	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:675	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:676	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:677	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:678	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:679	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:680	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:681	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:681.1	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:691	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:692	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:693	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:694	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:695	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:696	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:697	Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
RS 47:711	TAXES ON PETROLEUM PRODUCTS
RS 47:712	Definitions
RS 47:713	Exclusions and exemptions; casinghead gasoline sold for commercial blending
RS 47:714	Exclusions and exemptions; tractor fuel or distillate
RS 47:714.1	Repealed by Acts 1986, No. 1033, 1.
RS 47:715	Exclusions and exemptions; certain sales to United States Government
RS 47:715.1	Reimbursement of funds; school buses
RS 47:716	Exclusions and exemptions; certain sales to operators of interstate aircraft
RS 47:716.1	Exclusions and exemptions; aviation gasoline
RS 47:717	Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
RS 47:718	Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
RS 47:719	Allowance for losses in handling
RS 47:720	Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
RS 47:721	Tax collectible from dealers
RS 47:722	Reports by dealers
RS 47:723	Payment of tax
RS 47:723.1	Metric conversion factor
RS 47:724	Presumption of use in Louisiana
RS 47:725	Dealers required to furnish bonds; waiver
RS 47:726	Gasoline and other motor fuels dispensing machines; requirements
RS 47:726.1	Gasoline and other motor fuels; advertised price; requirement
RS 47:727	Disposition of collections
RS 47:731	To 745 Repealed by Acts 1973, Ex.Sess., No. 11, 1, eff. Jan. 1, 1974.
RS 47:751	To 760 Repealed by Acts 1960, No. 336, 1.
RS 47:771	Application of provisions
RS 47:772	Furnishing of bond made compulsory
RS 47:773	Amount, tenor and solvency of bond
RS 47:774	Additional or substituted bond; when required
RS 47:775	Effect of failure to furnish additional or substituted bond when required
RS 47:776	Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
RS 47:777	Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
RS 47:778	Records of dealers and transporters; examination by collector
RS 47:779	Collector authorized to search storage places and transportation equipment
RS 47:780	Seizure of equipment for evidence
RS 47:781	Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
RS 47:782	Procedure for forfeiture and sale
RS 47:783	Reports by common or contract carrier
RS 47:784	Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
RS 47:785	System of import permits authorized
RS 47:786	Information by transporter; designated routes
RS 47:787	Criminal penalty
RS 47:788	Administration by collector of revenue
RS 47:789	Repealed by Acts 1950, No. 26, 2
RS 47:801	Definitions
RS 47:802	Imposition of tax
RS 47:802.1	Refunds; undyed diesel fuel used for other than highway purposes
RS 47:802.2	Refunds; licensed vehicles used by commercial fishermen
RS 47:802.3	Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
RS 47:802.4	Louisiana Truck Center, authorization
RS 47:803	Collection and payment of tax
RS 47:803.1	Cooperative agreements between states for collection and payment of taxes
RS 47:803.2	Dyed special fuel; taxable use by fire trucks
RS 47:804	Separate storage tanks for taxable special fuels and for tax-free storage
RS 47:805	Bulk sales
RS 47:806	Records required; invoices; false records a violation
RS 47:806.1	Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
RS 47:807	Licenses and bond for suppliers, dealers, and users
RS 47:807.1	Application, payment of tax, decals; penalties
RS 47:808	Reports; deductions in computing tax; revocation of license; flat rate accounts
RS 47:809	Power to stop and investigate vehicles; assessment and collection
RS 47:810	Prima facie presumptions
RS 47:811	Export of tax paid special fuels; tax refunds or credit; interstate users
RS 47:812	Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
RS 47:813	Violations declared misdemeanors
RS 47:814	Administration; rules and regulations; costs of administration; disposition of monies collected
RS 47:815	Special fuels dispensing machines; requirements
RS 47:815.1	Special fuel; advertised price; requirement
RS 47:818.1	Intent
RS 47:818.2	Definitions
RS 47:818.3	Venue of tax collection suits
RS 47:818.4	Administration; rules and regulations
RS 47:818.5	Louisiana Truck Center, authorization
RS 47:818.6	Inconsistent provisions
RS 47:818.11	Presumption of use
RS 47:818.12	Taxes levied; rates
RS 47:818.13	Point of imposition of the tax
RS 47:818.14	Exemptions from tax
RS 47:818.15	Use subject to refund of taxes paid
RS 47:818.16	Tax on unaccounted for losses; liability
RS 47:818.17	Backup tax; liability
RS 47:818.18	Floor-stocks tax
RS 47:818.19	Tax return and payment due date
RS 47:818.20	Remittance of tax
RS 47:818.21	Supplier or permissive supplier; duties as trustee
RS 47:818.22	Deductions and discounts allowed
RS 47:818.23	Recordkeeping requirements
RS 47:818.24	Filings required
RS 47:818.25	Returns required of suppliers or permissive suppliers
RS 47:818.26	Returns required of importers
RS 47:818.27	Returns required of distributors
RS 47:818.28	Returns required of exporters; refunds
RS 47:818.29	Returns required of blenders
RS 47:818.30	Returns required of terminal operators
RS 47:818.31	Returns required of motor fuel transporters
RS 47:818.32	Returns required of aviation fuel dealers
RS 47:818.33	Returns required of interstate motor fuel users
RS 47:818.34	Estimate of amount of taxes due and unpaid
RS 47:818.35	Special authority to enforce collection of taxes collected; personal liability
RS 47:818.36	Unlawful use of tax collected; theft of funds
RS 47:818.37	Persons required to be licensed
RS 47:818.38	Permissive supplier election; out-of-state removals
RS 47:818.39	License application procedure
RS 47:818.40	Bond requirements; amounts
RS 47:818.41	Grounds for denial of license
RS 47:818.42	License revocation; cancellation
RS 47:818.43	Notice of discontinuance, sale, or transfer of business
RS 47:818.44	Cooperative agreements between states for collection and payment of taxes
RS 47:818.45	Engaging in business without a license; penalty
RS 47:818.46	Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
RS 47:818.47	Shipping documents
RS 47:818.48	Diversions
RS 47:818.49	Transportation of gasoline or diesel fuel; penalty
RS 47:818.50	Fuel invoices required
RS 47:818.51	Power to stop and investigate vehicles; fine, collection, enforcement
RS 47:818.52	Fuel use violations; penalty
RS 47:818.53	Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
RS 47:818.54	Improper sale or use of untaxed gasoline or diesel fuel; penalty
RS 47:818.55	Authorization to search; seizure of equipment for evidence
RS 47:818.56	Inspection of records, storage facilities; penalty
RS 47:818.57	Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
RS 47:818.58	Procedure for forfeiture and sale
RS 47:818.59	Commission of prohibited acts; penalties
RS 47:818.60	Marking requirements for gasoline or diesel fuel storage facilities; separate storage
RS 47:818.61	Metric conversion
RS 47:818.62	Motor fuel dispensing machines; requirements
RS 47:818.101	Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.102	Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.103	Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.104	Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
RS 47:818.111	Taxes levied; rates; unit of measurement
RS 47:818.112	Imposition of tax
RS 47:818.113	Presumption of use; backup tax
RS 47:818.114	Dealer's license; application procedure
RS 47:818.115	Grounds for denial of a license
RS 47:818.116	License revocation; cancellation
RS 47:818.117	Bond requirements; amounts
RS 47:818.118	Duties of persons holding tax payments as trustees
RS 47:818.119	Returns and payments; discounts; penalties for failure to file
RS 47:818.120	School bus operators
RS 47:818.121	Refund claims
RS 47:818.122	Records required to be maintained; inspection by the secretary
RS 47:818.123	Notice of discontinuance, sale, or transfer of business
RS 47:818.124	Engaging in business without a license; penalty
RS 47:818.125	Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
RS 47:818.126	Power to stop and investigate vehicles; fines, collection, and enforcement
RS 47:818.127	Authorization to search; seizure of equipment for evidence
RS 47:818.128	Inspection of records, storage facilities; penalty
RS 47:818.129	Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment
RS 47:818.130	Procedure for forfeiture and sale
RS 47:818.131	Commission of prohibited acts; misdemeanors; felonies; penalties
RS 47:818.132	Collaboration with commissioner of agriculture
RS 47:820.1	Imposition of tax
RS 47:820.2	Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account
RS 47:820.3	Employment of Louisiana residents
RS 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
RS 47:820.5	Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
RS 47:820.5.1	Greater New Orleans Expressway toll violations
RS 47:820.5.2	Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
RS 47:820.5.3	Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
RS 47:820.5.4	LA 1 Project toll violations
RS 47:820.5.5	Interoperability
RS 47:820.5.6	Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
RS 47:820.5.7	Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
RS 47:820.5.8	Toll collection on the Crescent City Connection Bridge; proposition
RS 47:820.5.9	High-occupancy vehicle (HOV) lane violations
RS 47:820.6	Roadside vegetation master plan
RS 47:820.51	Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
RS 47:821	Definitions
RS 47:822	Imposition of tax
RS 47:823	Rate of tax
RS 47:824	Amount due
RS 47:825	Direct payment by generator
RS 47:826	Collection by disposer; liability of disposer
RS 47:827	Returns and payment
RS 47:828	Interest
RS 47:829	Refunds
RS 47:830	Suspension of prescription
RS 47:831	Records; rules and regulations
RS 47:832	Disposition of collections
RS 47:833	REPEALED BY ACTS 1992, NO. 526, 2, EFF. JUNE 29, 1992.
RS 47:841	Imposition of tax
RS 47:841.1	Tobacco Tax Health Care Fund
RS 47:841.2	Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
RS 47:842	Definitions
RS 47:843	Use of stamps or meter impression required; limitations
RS 47:844	Dealer permits
RS 47:845	Repealed by Acts 1974, No. 414, 2, eff. Jan. 1, 1975
RS 47:846	Secretary's authority to revoke license or permits
RS 47:847	Dealers required to affix stamps
RS 47:848	Tobacco dealers required to furnish bond; waiver
RS 47:849	Interstate business of tobacco dealers
RS 47:850	Repealed by Acts 1974, No. 415, 2, eff. Jan. 1, 1975
RS 47:851	Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions
RS 47:852	Dealers required to furnish duplicate invoices
RS 47:853	Examination of invoices and determination of tax by secretary
RS 47:854	Declaration of intent and purpose of Chapter
RS 47:855	Exemption from tax
RS 47:856	Enforcement by collector
RS 47:857	Refunds
RS 47:858	Certain acts declared felonies
RS 47:859	Certain acts declared misdemeanors
RS 47:860	Collector authorized to search and seize
RS 47:861	Intrastate transportation of unstamped articles prohibited
RS 47:862	Importation of unstamped articles, except by common carrier, without permit prohibited
RS 47:863	Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
RS 47:864	Affixing stamps; penalty; compromises
RS 47:865	Seizure and forfeiture of unstamped taxable articles
RS 47:866	Release of seized property in certain cases
RS 47:867	Collector authorized to waive forfeiture proceedings in certain cases
RS 47:868	Regulations of metered machines or devices
RS 47:869	Disposition of collections
RS 47:871	Definitions
RS 47:872	Requirements for delivery sales
RS 47:873	Repealed by Acts 2013, No. 221, §4.
RS 47:874	Repealed by Acts 2013, No. 221, §4.
RS 47:875	Repealed by Acts 2013, No. 221, §4.
RS 47:876	Collection of taxes
RS 47:877	Penalties
RS 47:878	Enforcement
RS 47:881	Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
RS 47:908	Parish or municipal excise tax prohibited; but license tax permitted
RS 47:1001	ALCOHOLIC BEVERAGE TAXES
RS 47:1002	Nature of tax; exclusions from tax
RS 47:1003	Definitions
RS 47:1004	Businesses partly taxable
RS 47:1005	Repealed by Acts 1966, No. 270, 1
RS 47:1006	Reports and payment of tax
RS 47:1007	Audit of reports and records by collector
RS 47:1008	Certain acts declared misdemeanors; penalties; venue
RS 47:1009	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1010	Disposition of collections
RS 47:1031	Imposition of tax
RS 47:1032	Definitions
RS 47:1033	Gross receipts; interstate business
RS 47:1034	Gross receipts; transportation for own use
RS 47:1035	Due dates and delinquent dates
RS 47:1036	Reports and payment of tax
RS 47:1037	Examination of records and revision of reports by collector of revenue
RS 47:1038	Certain acts declared misdemeanors; penalties; venue
RS 47:1039	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1040	Disposition of collections
RS 47:1061	Telecommunication tax for the deaf
RS 47:1062	To 1072 Repealed by Acts 1973, Ex.Sess., No. 9, 1, eff. Jan. 1, 1974.
RS 47:1121	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017
RS 47:1122	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1123	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1124	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1125	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1125.1	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1126	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1127	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1128	Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
RS 47:1151	POWER USE TAX (REPEALED)
RS 47:1201	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1202	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1203	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1204	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1205	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1206	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1207	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1208	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1209	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1210	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1211	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1212	Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
RS 47:1251	Repealed by Acts 1962, No. 370, §1.
RS 47:1301	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1302	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1303	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1304	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1305	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1306	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1307	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1351	Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
RS 47:1401	Creation of Board of Tax Appeals
RS 47:1402	Membership of board; qualifications; appointment; term; vacancy; salary
RS 47:1403	Designation of officers; domicile; quorum; seal
RS 47:1404	Employees of the board
RS 47:1405	Retention of records and property by the board
RS 47:1406	Expenditures
RS 47:1407	Jurisdiction of the board
RS 47:1408	Power to administer oaths and issue subpoenas
RS 47:1409	Witness fees and mileage
RS 47:1410	Findings of fact, decisions, and opinions
RS 47:1411	Documents to be served by registered mail
RS 47:1412	Rules of evidence
RS 47:1413	Rules and regulations
RS 47:1414	Persons authorized to appear before the board
RS 47:1415	Records open to public inspection
RS 47:1416	Stenographic reports of hearings
RS 47:1417	Recusal; board members
RS 47:1418	Definitions
RS 47:1431	Filing of petition
RS 47:1432	Notice; hearing; decision
RS 47:1433	Publication of opinions and decisions
RS 47:1434	Judicial review of decision of the board
RS 47:1435	Jurisdiction of courts to review decisions of the board
RS 47:1436	Determination of which appellate court has jurisdiction
RS 47:1437	Effect of final judgment
RS 47:1438	Date judgment becomes final
RS 47:1439	Escrow Account
RS 47:1451	Waiver of penalties
RS 47:1471	Repealed
RS 47:1481	Authority of board to receive and consider claims against the state
RS 47:1482	Authority of board to conduct investigations
RS 47:1483	Payment of approved claims; notification to the legislature; offset of certain claims
RS 47:1484	Satisfaction of claims
RS 47:1485	Legislature not to consider claims not first presented to board
RS 47:1486	No appeal from action of board
RS 47:1501	ADMINISTRATIVE PROVISIONS
RS 47:1502	Administration by collector
RS 47:1502.1	Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, mone
RS 47:1503	Powers of authorized representatives of collector
RS 47:1504	Organization of Department of Revenue
RS 47:1504.1	Criminal history information; access to federal tax information
RS 47:1505	Collector's bond
RS 47:1506	Collector's records
RS 47:1506.1	Microfilm or microfiche records; electronic digitized records
RS 47:1507	Authentication of secretary's records; fees for searching for documents
RS 47:1508	Confidentiality of tax records
RS 47:1508.1	Unauthorized disclosure of information
RS 47:1509	Publication of tax information
RS 47:1510	Preservation of returns and reports
RS 47:1511	Power to make rules and regulations
RS 47:1512	Power to employ counsel; attorney fees
RS 47:1513	Power to administer oaths
RS 47:1514	Power to extend time to file returns and pay tax
RS 47:1515	Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
RS 47:1515.1	Sales tax refund; new housing construction
RS 47:1515.2	Authority to collect fees; office of conservation
RS 47:1515.3	Authority to collect severance taxes; Department of Agriculture and Forestry
RS 47:1516	Out-of-state debt collection
RS 47:1516.1	In-state debt collection
RS 47:1517	Tax exemption budget
RS 47:1517.1	Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
RS 47:1518	Authority to require whole-dollar reporting on tax returns
RS 47:1519	Payment of taxes by electronic funds transfer; credit or debit cards; other
RS 47:1520	Electronically filed returns; signatures
RS 47:1520.1	Electronically filed returns; signatures and direct deposit
RS 47:1520.2	Electronically filed claims for refunds; overpayment of sales tax
RS 47:1521	Immediate disposition of collections
RS 47:1522	Alternative dispute resolution
RS 47:1523	Reciprocal agreements; federal government
RS 47:1524	Tax credit registry; requirements; limitations
RS 47:1525	Louisiana Tax Institute; membership, terms, and duties and powers
RS 47:1541	Secretary's duty to determine correct tax
RS 47:1542	Power to examine records and premises of taxpayer
RS 47:1542.1	Retention of records by taxpayers
RS 47:1542.2	Power to request records in machine-sensible format
RS 47:1543	Power to examine the records of third parties
RS 47:1544	Power to conduct hearings
RS 47:1545	Power to subpoena witnesses; fees
RS 47:1546	Notice to attend hearings, how given
RS 47:1547	Procedure to compel witnesses to attend and to testify at hearing
RS 47:1548	Rule to show cause and examination of judgment debtor
RS 47:1561	Alternative remedies for the collection of taxes
RS 47:1561.1	Special authority to enforce collection of taxes collected or withheld; personal liability conform
RS 47:1561.2	Special authority to recover rebates and refundable tax credits
RS 47:1561.3	Special authority to recover nonrefundable tax credits
RS 47:1562	Determination and notice of tax due
RS 47:1563	Protest to collector's determination of tax due
RS 47:1564	Assessment of tax, interest, and penalties
RS 47:1565	Notice of assessment and right to appeal
RS 47:1565.1	Waiver of restrictions and delays
RS 47:1566	Assessment and notice when tax is in jeopardy
RS 47:1567	Assessment and claims in bankruptcy and receivership
RS 47:1568	Assessment of tax shown on face of taxpayer's returns
RS 47:1569	Collection by distraint and sale authorized
RS 47:1570	Distraint defined
RS 47:1571	Distraint procedure
RS 47:1572	Surrender of property subject to distraint
RS 47:1573	Sale of distrained property
RS 47:1574	Collection by summary court proceeding authorized
RS 47:1574.1	Failure to pay tax collected from others; rule to cease business
RS 47:1574.2	Suit to enjoin certain preparers; cease and desist order
RS 47:1574.3	Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
RS 47:1575	Injunctions prohibited
RS 47:1576	Remittance of tax under protest; suits to recover
RS 47:1576.1	Settlement offers
RS 47:1576.2	Installment agreements; fees
RS 47:1576.3	Fresh Start Proper Worker Classification Initiative
RS 47:1576.4	Safe harbor
RS 47:1577	Tax obligation to constitute a lien, privilege and mortgage
RS 47:1578	Cancellation of lien, privilege, and mortgage; compromises
RS 47:1579	Prescription of taxes, interest, and penalties
RS 47:1580	Suspension and interruption of prescription
RS 47:1581	Prescription of assessments as judgments
RS 47:1582	Failure to remit tax collected on behalf of the state; rule to cease business
RS 47:1583	Federal tax refund offset fees
RS 47:1584	Innocent spouse rule
RS 47:1601	Interest on unpaid taxes
RS 47:1602	Penalty for failure to make timely return; penalties related to nonpayment or underpayment
RS 47:1602.1	Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
RS 47:1602.2	Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
RS 47:1603	Waiver of penalty for delinquent filing or delinquent payment
RS 47:1604	Penalty for false or fraudulent return
RS 47:1604.1	Accuracy-related penalty
RS 47:1604.2	Insufficient funds check or electronic debit in payment of taxes; penalty
RS 47:1605	Examination and hearing costs
RS 47:1606	Distraint cost penalty
RS 47:1607	Interest on erroneous refunds
RS 47:1608	Disposition of penalties and self-generated revenue
RS 47:1621	Refunds of overpayments authorized
RS 47:1621.1	Satisfaction of rulings or judgments of the Board of Tax Appeals
RS 47:1622	Crediting or offset of overpayments against other obligations
RS 47:1623	Prescription of refunds or credits
RS 47:1624	Interest on refunds
RS 47:1624.1	Repealed
RS 47:1625	Appeals from the collector's disallowance of refund claim
RS 47:1626	Board's finding of overpayment upon appeal from assessment
RS 47:1627	Limitation on right of refund when petition is filed with board of tax appeals
RS 47:1641	Criminal penalty for failing to account for state tax moneys
RS 47:1641.1	Automated sales suppression devices; definitions; penalties
RS 47:1642	Criminal penalty for evasion of tax
RS 47:1643	Running of time limitations
RS 47:1671	Authority to sign certain documents; validity; conclusive presumption
RS 47:1672	Payment of taxes by receivers, referees, trustees or liquidators
RS 47:1673	Application of provisions of this Chapter
RS 47:1674	Exemption from claim for taxes on retirement benefits by another state
RS 47:1675	General administrative provisions for credits against income and corporation franchise tax
RS 47:1676	Debt recovery
RS 47:1677	Financial institution data match
RS 47:1678	Tax clearances; resale certificates; certain procurement contracts
RS 47:1679	Paid preparers; required information on returns, reports, claims for refund, and other claims
RS 47:1681	Necessity for compliance with requirements
RS 47:1682	Claims to be supported by special invoices
RS 47:1683	Special permit as refund gasoline distributor
RS 47:1684	Issuance of special invoices; coloring of gasoline
RS 47:1685	Dye
RS 47:1686	Regulation of color of gasoline generally
RS 47:1687	Violations; penalties
RS 47:1688	Suspension of dealer's permit
RS 47:1689	Forfeiture of refunds
RS 47:1690	Definitions
RS 47:1691	Refunds, source
RS 47:1692	Definitions
RS 47:1693	Imposition of tax
RS 47:1694	Enforcement
RS 47:1695	Rules and regulations
RS 47:1696	Disposition of collections
RS 47:1701	ANNUAL LEVY
RS 47:1702	Definitions
RS 47:1703	Exemptions
RS 47:1703.1	Permanent registration of homestead exemption; designated parishes
RS 47:1704	Homestead exemption audit program; city of New Orleans; fees
RS 47:1705	Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
RS 47:1705.1	Public hearings for certain millage adjustments; certain parishes
RS 47:1706	Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
RS 47:1707	Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
RS 47:1707.1	Agricultural byproducts
RS 47:1708	Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
RS 47:1709	Exemption for intangible and incorporeal property
RS 47:1710	Homestead exemption; residential lessees; tax credits
RS 47:1711	Waiver of homestead exemption
RS 47:1712	Application procedure; special assessment level
RS 47:1713	Special assessment level for certain trusts
RS 47:1714	Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
RS 47:1715	Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
RS 47:1716	Exemption for property of certain veterans with disabilities; applicability
RS 47:1801	STATE SUPERVISION OF LEVY AND ASSESSMENT
RS 47:1831	Creation; abolishment of Boards
RS 47:1832	Compensation; tenure; vacancies; salary
RS 47:1833	Members; oath; bond; qualifications
RS 47:1834	Domicile and transaction of business
RS 47:1835	Employment of secretary, clerical help, and experts; creation of commission expense fund; authorization for deposits and collection of assessments
RS 47:1836	Studies and reports
RS 47:1837	Duties and responsibilities
RS 47:1837.1	Program for a statewide ad valorem tax assessment database; creation
RS 47:1838	Fees
RS 47:1851	Definitions
RS 47:1852	Duty to file annual reports
RS 47:1852.1	Delinquency in filing annual reports
RS 47:1853	Appraisal of public service properties
RS 47:1854	Assessment
RS 47:1855	Allocation of assessed value
RS 47:1856	Notice of valuation; hearings; appeals
RS 47:1856.1	REPEALED BY ACTS 1992, NO. 984, 18.
RS 47:1857	Corrections and changes
RS 47:1858	General provisions
RS 47:1871	State guarantee program; Louisiana Tax Commission administration
RS 47:1872	Louisiana Tax Commission, additional powers and duties
RS 47:1873	Qualifications
RS 47:1874	Maximum loan; maximum aggregate amount; interest; terms
RS 47:1875	Repayment of loan; additional assessor expense allowance
RS 47:1876	Special fund; defaults; attorney general participation
RS 47:1901	Election
RS 47:1901.1	Application of other laws
RS 47:1902	Oath
RS 47:1903	Powers and authority
RS 47:1903.1	Assessors; authority to employ attorney
RS 47:1903.2	Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
RS 47:1903.3	Assessors; authority to intervene
RS 47:1904	Execution and cancellation of bonds
RS 47:1905	Suits on bonds
RS 47:1906	Salaries and expense funds
RS 47:1906.1	Terrebonne Parish; salary and expense fund; advancement
RS 47:1907	Salaries
RS 47:1907.1	Local notice; salary increases
RS 47:1908	Expenses
RS 47:1908.1	Assessors' copies of conveyances
RS 47:1909	Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910	Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910.1	Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1910.2	Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1911	Repealed by Acts 1997, No. 1157, 2.
RS 47:1912	Holidays
RS 47:1913	TO 1921.1 REPEALED BY ACTS 1989, NO. 545, 3, EFF. JULY 5, 1989.
RS 47:1922	Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums
RS 47:1923	Authority for assessors separately or jointly to contract for insurance; payment of premiums
RS 47:1923.1	Orleans Parish; retired assessors and assessor's employees; creation of fund
RS 47:1925.1	Applicability of Part
RS 47:1925.2	Assessment district; creation and boundaries
RS 47:1925.3	Method of taxation; referendum to increase taxes beyond initial authorization
RS 47:1925.4	Mandatory rollback of ad valorem taxes by tax recipient bodies
RS 47:1925.5	Enforcement of millage rollbacks; resolutions of taxing authorities
RS 47:1925.6	Disbursements from special district funds
RS 47:1925.7	Powers of assessor not diminished
RS 47:1925.8	Funding for the Board of Assessors for Orleans Parish
RS 47:1925.9	Evangeline Parish Assessment district; automobile expense allowance
RS 47:1925.10	Iberia Parish Assessment District; automobile expense allowance
RS 47:1925.11	Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance
RS 47:1925.12	Jefferson Davis Parish Assessment District; automobile expense allowance
RS 47:1925.13	Automobile expense allowance
RS 47:1931	Membership
RS 47:1932	Compensation
RS 47:1951	Property subject to ad valorem taxation
RS 47:1951.1	Imports subject to ad valorem taxation
RS 47:1951.2	Exports subject to ad valorem taxation
RS 47:1951.3	Property stored in transit while moving in interstate commerce
RS 47:1952	Place and time of listing and assessment
RS 47:1952.1	Extent and manner of assessment
RS 47:1953	Assessment of corporations generally
RS 47:1954	Assessment of insurance companies
RS 47:1955	Assessment of property adjudicated to the state
RS 47:1956	Preparation, distribution, and return of blank forms for listing and assessing of property
RS 47:1957	Listing and assessing of property generally
RS 47:1958	Listing and assessing of lands
RS 47:1959	Listing and assessment; assessor's records
RS 47:1960	Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
RS 47:1961	Listing and assessing of merchandise
RS 47:1961.1	Inventories of manufacturers or merchants defined
RS 47:1961.2	Repealed by Acts 1997, No. 474, 1, eff. July 1, 1997.
RS 47:1962	Listing and assessing of credits
RS 47:1963	Listing and assessing of mortgaged property
RS 47:1964	Listing and assessing of property of unknown owners
RS 47:1965	Listing and assessing of property in name of deceased owner
RS 47:1966	Listing and assessing of omitted property
RS 47:1967	Listing and assessment of bank stock; procedure
RS 47:1968	Listing and assessing of bank stock; place
RS 47:1969	Listing and assessing of bank stock; branch banks
RS 47:1970	Listing and assessing of real estate of banks
RS 47:1971	Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
RS 47:1972	Listing and assessing of bank stock and real estate; report by official
RS 47:1973	To 1975 Repealed by Acts 1978, No. 613, 1.
RS 47:1976	Repealed by Acts 1976, No. 703, 2, eff. Jan. 1, 1978
RS 47:1977	Assessment of pollution control equipment
RS 47:1978	Listing and assessing of overflowed lands
RS 47:1978.1	Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
RS 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
RS 47:1980	Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.
RS 47:1987	Time when listing of property concluded
RS 47:1988	Repealed by Acts 1972, Ex.Sess., No. 13, 1
RS 47:1989	Review of appeals by tax commission
RS 47:1989.1	Appeals; assessors; reimbursement of expenses
RS 47:1990	Changes or corrections of assessments by tax commission
RS 47:1991	Cancellation of erroneous or double assessments
RS 47:1992	Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
RS 47:1992.1	Period for inspection of assessment lists in Jefferson Parish
RS 47:1993	Preparation and filing of rolls by assessor
RS 47:1993.1	Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
RS 47:1994	To 1996 Repealed by Acts 1977, No. 382, 2, eff. July 10, 1977.
RS 47:1997	Filing of rolls, payment of taxes, and sale of property for delinquent taxes
RS 47:1997.1	Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
RS 47:1998	Judicial review; generally
RS 47:1998.1	Power to employ counsel
RS 47:1999	Repealed by Acts 1980, No. 601, 3, eff. July 23, 1980.
RS 47:2051	PAYMENT AND COLLECTION
RS 47:2051.1	Ouachita Parish; collection of municipal taxes
RS 47:2051.2	Livingston Parish; collection of municipal taxes
RS 47:2052	Oath and execution of bond
RS 47:2053	Failure to give bond
RS 47:2054	Actions on bond
RS 47:2055	Cancelation of bond
RS 47:2056	Compensation; Orleans excluded
RS 47:2057	Compensation; salary and expense fund
RS 47:2058	Records
RS 47:2059	Deposit of public funds
RS 47:2060	Statements of collections and settlement
RS 47:2060.1	Settlement of erroneous payments
RS 47:2061	Deputy tax collectors
RS 47:2062	Appointment and compensation of attorney for parish tax collector
RS 47:2063	Suspension and removal of tax collectors
RS 47:2064	Vacancies in tax collector's office
RS 47:2065	Outgoing tax collectors; duties
RS 47:2066	State tax collector for the city of New Orleans; state tax researches; disposition of funds
RS 47:2101	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2101.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2101.2	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2102	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2103	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2104	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2105	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2106	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2107	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2108	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2108.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2109	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2110	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2111	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2112	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2113	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2114	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2121	Purpose; principles; property rights
RS 47:2122	Definitions
RS 47:2123	Affidavits
RS 47:2124	Liability of tax collectors and tax assessors
RS 47:2126	Duty of assessors; single assessment; exception
RS 47:2127	Time for payment; interest; notification
RS 47:2128	Statutory impositions
RS 47:2129	Payment; receipt
RS 47:2129.1	Quarterly payments; Rapides Parish
RS 47:2130	Public calamity; postponement of ad valorem tax payments
RS 47:2131	Time period in which to conduct tax sales
RS 47:2132	Refund of taxes erroneously paid
RS 47:2133	Prior payment of taxes
RS 47:2134	Suits to recover taxes paid under protest
RS 47:2135	Acceptance of pro rata taxes on property acquired by state from private owners
RS 47:2136	Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
RS 47:2137	computation of proration; placing of property on exempt roll
RS 47:2138	Advance tax payment agreement; ad valorem tax; credits
RS 47:2141	Movable property; notice of delinquency
RS 47:2142	Movable property; seizure and sale
RS 47:2143	Movable property; procedure when removed from parish or municipality before payment
RS 47:2144	Movable property; summary seizure to secure payment
RS 47:2145	Movable property; additional sanction for tax collection
RS 47:2146	Movable property; tax debtors' rights
RS 47:2147	Movable property; payment of taxes by party taking possession
RS 47:2151	Transfer after tax roll delivered
RS 47:2152	Immovable property; lots assessed together
RS 47:2153	Notice of delinquency and tax sale
RS 47:2154	Tax sales; time of sale; price
RS 47:2155	Tax sale certificate
RS 47:2156	Post-sale notice
RS 47:2157	Notice of tax sale; affidavit; cancellation
RS 47:2158	Writ of possession
RS 47:2158.1	Prohibition of certain actions; exceptions
RS 47:2159	Request for notice
RS 47:2160	Tax sale title; effect on other statuatory impositions
RS 47:2161	Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser
RS 47:2162	Purchase by tax collectors and assessors at tax sale forbidden
RS 47:2163	Purchase by co-owners
RS 47:2171	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2172	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2173	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2174	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2175	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2176	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2177	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2178	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2179	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2180	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2180.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2181	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2181.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2182	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2183	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2183.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2184	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2185	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2186	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2187	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2188	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2189	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2189.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2190	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2191	Repealed by Acts 1952, No. 626, 1
RS 47:2192	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2193	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2194	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2196	Adjudication to political subdivisions
RS 47:2197	Effect of adjudication
RS 47:2201	Ordinance; sale or donation of adjudicated property
RS 47:2202	Minimum bid prices; sale of adjudicated property
RS 47:2203	Pre-bidding procedures; sale of adjudicated property
RS 47:2204	Additional terms of ordinance; sale of adjudicated property
RS 47:2205	Donations of adjudicated property
RS 47:2206	Notice; sale or donation of adjudicated property
RS 47:2207	Sale or donation of adjudicated property; authentication; form
RS 47:2208	Sale or donation of adjudicated property; affidavit
RS 47:2209	Sale or donation to tax debtor
RS 47:2210	Liability of owner of adjudicated property
RS 47:2211	Disposition of proceeds of sale of adjudicated property
RS 47:2212	Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
RS 47:2221	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2222	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2222.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2223	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2224	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2225	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2226	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2227	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2228	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2228.1	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2229	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2230	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2231	Suit to obtain possession of property adjudicated to political subdivision
RS 47:2231.1	Prohibition of certain actions; exceptions
RS 47:2232	Order of seizure and possession
RS 47:2233	Leasing adjudicated property; use of income to pay taxes or assessments
RS 47:2234	Redemption of property; payment of assessments
RS 47:2235	Authority of the political subdivision to establish servitudes over adjudicated property; procedure
RS 47:2236	Claim of ownership of adjudicated property by political subdivision
RS 47:2237	Sale or donation of adjudicated property; authority
RS 47:2238.1	City of Monroe
RS 47:2238.2	Procedure for sales initiated by individuals
RS 47:2238.3	Notice requirement
RS 47:2238.4	Order of seizure and possession
RS 47:2238.5	Sale of property adjudicated to municipality; order of possession
RS 47:2238.6	Placing purchaser in possession of property
RS 47:2238.7	Failure to purchase
RS 47:2238.8	Donation of adjudicated property
RS 47:2238.9	Additional powers relating to adjudicated property
RS 47:2241	Redemptive period peremptive
RS 47:2242	Person entitled to redeem
RS 47:2243	Redemption payments
RS 47:2244	Additional payments to political subdivision
RS 47:2245	Redemption certificate
RS 47:2246	Statutory right to redeem adjudicated property
RS 47:2247	Redemption of adjudicated property; additional payments
RS 47:2251	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2252	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2253	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2254	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2255	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2256	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2257	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2258	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2259	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2260	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2261	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2262	Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
RS 47:2266	Procedure to quiet tax titles
RS 47:2271	Availability of monition
RS 47:2272	Contents of petition
RS 47:2273	Grant of monition
RS 47:2274	Lis pendens
RS 47:2275	Notice
RS 47:2276	Publication
RS 47:2277	Affidavit
RS 47:2278	Judgment
RS 47:2279	Costs
RS 47:2280	Filing of the judgment; affidavit
RS 47:2286	Actions to annul
RS 47:2287	Time in which to file an action for nullity; defenses
RS 47:2288	Acquisitive prescription
RS 47:2289	Effect of judgment
RS 47:2290	Suspensive conditions to effectiveness of judgment
RS 47:2291	Trial; judgment; costs; improvements
RS 47:2292	Fruits
RS 47:2301	USE VALUE AND FAIR MARKET VALUE
RS 47:2302	Definitions
RS 47:2303	Eligibility for use value assessment
RS 47:2304	Application for use value assessment
RS 47:2305	Loss of eligibility
RS 47:2306	Penalties
RS 47:2307	Determination of use value
RS 47:2308	Louisiana Tax Commission; tables; classifying land; public hearings
RS 47:2309	Effective date; nonapplicability
RS 47:2321	Fair market value; defined
RS 47:2322	Definitions
RS 47:2323	Criteria for determining fair market value; real and personal property; unoccupied residential immovable property
RS 47:2324	Data collection by the assessor
RS 47:2325	Forms
RS 47:2326	Adoption and approval of forms
RS 47:2327	Confidentiality of forms
RS 47:2328	Acts of transfer; improvements; contents
RS 47:2329	Property owner; failure to report; loss of right to question assessment
RS 47:2330	Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
RS 47:2331	Reassessment
RS 47:2332	Date of adoption of guidelines, manuals, rules, and regulations
RS 47:2341	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2342	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2343	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2344	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2345	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2346	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2347	Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
RS 47:2401	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2402	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2403	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2404	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2405	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2406	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2407	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2408	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2409	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2410	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2411	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2412	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2413	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2414	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2415	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2416	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2417	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2418	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2419	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2420	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2421	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2422	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2423	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2424	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2425	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2426	Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
RS 47:2431	Levy of tax
RS 47:2432	Amount of tax and time of payment
RS 47:2433	Interest on delinquent tax; extension of time to file an estate transfer tax return
RS 47:2434	Intent and purpose of this Part
RS 47:2435	Application of provisions
RS 47:2436	Estate transfer tax return
RS 47:2437	Installment payments
RS 47:2451	Claims and suits for refund
RS 47:2501	HORSE RACING LICENSE FEES
RS 47:2601	MISCELLANEOUS TAXES
RS 47:2602	Definitions
RS 47:2603	Use of stamps required
RS 47:2604	Authority to issue rules and regulations
RS 47:2605	Confidential nature of information
RS 47:2606	Investigatory powers
RS 47:2607	Penalties
RS 47:2608	Seizure and forfeiture of property
RS 47:2609	Distribution of proceeds; formula
RS 47:2610	Exceptions
RS 47:2611	MISCELLANEOUS TAXES
RS 47:2651	Imposition of tax
RS 47:2701	Imposition of tax
RS 47:2751	To 2759 [Expired]
RS 47:2801	Repealed by Acts 1980, No. 140, 1.
RS 47:3201	Purpose
RS 47:3202	Requirements for exemption
RS 47:3203	Review of exemption applications and reevaluation of existing contract
RS 47:3204	Contracts of exemption; renegotiation; violations; lists; priority of exemptions
RS 47:3205	Rules and regulations
RS 47:4201	CONTRACTS WITH BOARD OF COMMERCE AND
RS 47:4301	Findings and purpose
RS 47:4302	Contracts of exemption; renegotiation; violation; lists
RS 47:4303	Review of exemption applications
RS 47:4304	Requirements for exemption
RS 47:4305	Granting of contract
RS 47:4306	Rules and regulations
RS 47:4311	Findings and purpose
RS 47:4312	Definitions
RS 47:4313	Contracts of limited exemption
RS 47:4314	Review of exemption applications
RS 47:4315	Requirements for exemption
RS 47:4316	Granting of contract
RS 47:4317	Reports to parish assessor
RS 47:4318	Transfer of contract
RS 47:4319	Rules and regulations
RS 47:4331	Corporate Tax Apportionment Program; definitions; eligibility requirements; contract approval
RS 47:4351	Definitions
RS 47:4352	Program administration
RS 47:4353	Parish participation
RS 47:4354	Targeted non-manufacturing business
RS 47:4355	Contracts
RS 47:5001	GENERAL PROVISIONS
RS 47:5002	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5003	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5004	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5005	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5006	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5007	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5008	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5009	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:5010	Repealed by Acts 2001, No. 1185, 8, eff. July 1, 2001.
RS 47:6001	Antique airplanes and certain other aircraft
RS 47:6002	Urban Land-Banking Law; acquisition of real property
RS 47:6003	Vending machine transactions
RS 47:6004	Repealed
RS 47:6005	Qualified new recycling manufacturing or process equipment and service contracts
RS 47:6006	Tax credits for local inventory taxes paid
RS 47:6006.1	Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters
RS 47:6007	Motion picture production tax credit
RS 47:6008	Tax credits for donations made to assist playgrounds in economically depressed areas
RS 47:6009	Repealed
RS 47:6010	Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6011	Terminated June 30, 2000. See Acts 1996, No. 10, 2, and Acts 1998, No. 16, 1.
RS 47:6012	Employer tax credits for donations of materials, equipment, advisors, or instructors
RS 47:6013	Tax credits for donations made to public schools
RS 47:6014	Credit for property taxes paid by certain telephone companies; fund
RS 47:6015	Research and development tax credit
RS 47:6016	New markets tax credit
RS 47:6016.1	Louisiana New Markets Jobs Act; premium tax credit
RS 47:6017	Tax credits for certain expenses paid by economic development corporations
RS 47:6018	Tax credits for purchasers from "PIE contractors"
RS 47:6019	Tax credit; rehabilitation of historic structures
RS 47:6020	Angel Investor Tax Credit Program
RS 47:6020.1	Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.2	Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.3	Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.
RS 47:6020.4	Repealed by Acts 2010, No. 1034, §3.
RS 47:6021	Brownfields Investor Tax Credit
RS 47:6022	Digital interactive media and software tax credit
RS 47:6023	Sound recording investor tax credit
RS 47:6024	Rural hospital service district cooperative endeavors and joint ventures
RS 47:6025	Tax credit for Louisiana Citizens Property Insurance Corporation assessment
RS 47:6026	Cane River heritage tax credit
RS 47:6027	Mentor-Protégé Tax Credit Program
RS 47:6028	Louisiana Youth Jobs Tax Credit Program
RS 47:6029	Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
RS 47:6030	Solar energy systems tax credit
RS 47:6031	Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit
RS 47:6032	Tax credit for certain milk producers
RS 47:6033	Apprenticeship tax credits
RS 47:6034	Musical and theatrical production income tax credit
RS 47:6035	Tax credit for investments in qualified clean-burning motor vehicle fuel property
RS 47:6036	Ports of Louisiana tax credits
RS 47:6036.1	Louisiana Import Tax Credit
RS 47:6037	Tax credit for "green job industries"
RS 47:6038	Reports; tax incentives administered by the Department of Economic Development
RS 47:6039	Repealed
RS 47:6040	Exemption; antique motor vehicle
RS 47:6041	Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year
RS 47:6042	Credits; qualifying foster care charitable organizations
RS 47:6043	Recycling of oyster shells; restaurant tax credit
RS 47:6101	Purpose
RS 47:6102	Definitions
RS 47:6103	Implementation
RS 47:6104	Child care expense tax credit
RS 47:6105	Child care provider tax credit
RS 47:6106	Credit for child care directors and staff
RS 47:6107	Business-supported child care
RS 47:6108	Refundable tax credits
RS 47:6109	Recapture of credits
RS 47:6111	Purpose
RS 47:6112	Definitions
RS 47:6113	Tax credits for donations made to eligible maternal wellness centers
RS 47:6114	Registry of maternal wellness centers
RS 47:6115	Recapture of credits
RS 47:6116	Rules and regulations
RS 47:6301	Credit; donations to school tuition organizations
RS 47:6351	Rebates; contracts for certain state sales and use tax rebates
RS 47:7001	REGULATION OF GAMING EQUIPMENT
RS 47:7002	Definitions
RS 47:7003	Licensing requirements
RS 47:7004	Licensing
RS 47:7005	Denial, revocation, or suspension of license
RS 47:7006	Records of licensees
RS 47:7019.1	Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
RS 47:7019.2	Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds
RS 47:8001	TAX INCREMENT DEVELOPMENT CORPORATIONS
RS 47:8002	Findings, declaration of necessity and purpose
RS 47:8003	Definitions
RS 47:8004	Creation of corporation; public hearing; adoption of resolution; certificate
RS 47:8005	Board of directors; appointment; tenure; compensation
RS 47:8006	Organization of corporation; employees; meetings; personal liability of directors
RS 47:8007	Removal of directors; right to counsel; record of proceedings
RS 47:8008	Conflict of interest; disclosure of interests; penalty
RS 47:8009	Powers of the corporations
RS 47:8010	Increment revenues
RS 47:8011	Tax increment trust fund; mandatory contributions
RS 47:8012	Development management
RS 47:8013	Tax increment development plan; preparation; adoption; filing; modification
RS 47:8014	Subsidiary corporations; creation; purposes; powers; compensation of members
RS 47:8015	Disposition of property in tax increment development area
RS 47:8016	Development by corporations; surplus profits
RS 47:8017	Bonds of the corporations
RS 47:8018	Security for bonds or notes
RS 47:8019	Bonds and notes as legal investment
RS 47:8020	Corporation funds; audit; investment
RS 47:8021	Property exempt from taxes and from levy and sale by virtue of an execution
RS 47:8022	Assistance by state and local agencies
RS 47:8023	Title of purchase
RS 47:8024	Annual report
RS 47:8025	Encouragement of private enterprise
RS 47:8026	Indemnity of directors, officers, agents and employees
RS 47:8027	Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
RS 47:8051	Repealed by Acts 2006, No. 521, §2.
RS 47:8052	Repealed by Acts 2006, No. 521, §2.
RS 47:8053	Repealed by Acts 2006, No. 521, §2.
RS 47:8054	Repealed by Acts 2006, No. 521, §2.
RS 47:8055	Repealed by Acts 2006, No. 521, §2.
RS 47:8056	Repealed by Acts 2006, No. 521, §2.
RS 47:8057	Repealed by Acts 2006, No. 521, §2.
RS 47:8058	Repealed by Acts 2006, No. 521, §2.
RS 47:8059	Repealed by Acts 2006, No. 521, §2.
RS 47:8060	Repealed by Acts 2006, No. 521, §2.
RS 47:9000	GENERAL PROVISIONS
RS 47:9001	Statement of purpose and intent
RS 47:9002	Definitions
RS 47:9003	CREATION OF CORPORATION; BOARD OF
RS 47:9004	Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
RS 47:9005	Corporation president; officers
RS 47:9006	Records of corporation deemed open; exceptions
RS 47:9007	OPERATIONS OF CORPORATION
RS 47:9008	Board; lottery games; regulation
RS 47:9009	Conduct and administration of lottery games; powers and duties of corporation; authorized contracts
RS 47:9010	Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized
RS 47:9011	Information sharing and restricted use agreements; other jurisdictions
RS 47:9011.1	Transmission of Amber Alert and other emergency information
RS 47:9012	Corporation legal representation
RS 47:9013	Commercial advertising on tickets
RS 47:9015	Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited
RS 47:9016	Employee background investigation
RS 47:9017	Appeals; judicial review
RS 47:9018	Bond; letters of credit or other surety
RS 47:9019	Legislative oversight of corporation rules and regulations
RS 47:9020	Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
RS 47:9021	Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets
RS 47:9022	Publication of financial statements
RS 47:9025	Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
RS 47:9026	Withholding of lottery prizes; child support arrearages; rules and regulations
RS 47:9027	Assignment of deferred lottery annuity prizes
RS 47:9028	Contracts; regulations of procurement; bidding and negotiation processes
RS 47:9029	Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits
RS 47:9030	Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
RS 47:9050	RETAILERS
RS 47:9051	Selection of on-line retailer; qualification and disqualification
RS 47:9052	Retail vendor certificates
RS 47:9053	Letter of credit or bond of retailer; content of contracts; powers of president
RS 47:9054	Content of retailer contracts; contract cancellation by president
RS 47:9055	Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
RS 47:9056	Computation of retailer's rental payments
RS 47:9057	Ticket price; gift, sale, or business promotion; location of sale
RS 47:9058	Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
RS 47:9060	VENDORS
RS 47:9065	CRIMINAL BACKGROUND INVESTIGATIONS
RS 47:9070	LOTTERY CRIMES, PENALTIES, AND
RS 47:9071	False or altered lottery tickets
RS 47:9072	Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
RS 47:9073	Skimming of lottery proceeds
RS 47:9074	Crime of false statements relating to a lottery
RS 47:9075	Illegal lottery devices
RS 47:9080	TRANSPORTATION OF LOTTERY
RS 47:9081	Legal shipments of lottery devices into state
RS 47:9091	Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contracts
RS 47:9092	Reporting
RS 47:9093	Permitting; other requirements
RS 47:9094	Suitability; sports wagering platform providers
RS 47:9095	Sports wagering platform provider; permit; fee
RS 47:9096	Sports wagering service providers; permit; fee
RS 47:9097	Sports wagering distributor; permit; fees
RS 47:9098	Retail establishments; permit; fees
RS 47:9099	Wagering; limitations
RS 47:9100	Electronic wagering
RS 47:9101	Sports wagering mechanism
RS 47:9102	Online and mobile wagering
RS 47:9103	Prizes; payment of prizes
RS 47:9104	Withholding of lottery prizes; child support arrearages; rules
RS 47:9105	State tax; levy
RS 47:9106	Deposit of revenues
RS 47:9107	Lottery Sports Wagering Fund