Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:120.39 Repealed by Acts 2018, No
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§120.39. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
La. Rev. Stat. § 47:120.391 Income tax checkoff; donation for Holden's Hope
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§120.391. Income tax checkoff; donation for Holden's Hope For tax years beginning on and after January 1, 2023, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or…
La. Rev. Stat. § 47:120.40 Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
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§120.40. Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the t…
La. Rev. Stat. § 47:120.41 Repealed by Acts 2001, No
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§120.41. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.42 Repealed by Acts 2001, No
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§120.42. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.51 Repealed by Acts 2001, No
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§120.51. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.52 Repealed by Acts 2001, No
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§120.52. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.53 Repealed by Acts 2001, No
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§120.53. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.54 Repealed by Acts 2001, No
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§120.54. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.55 Repealed by Acts 2001, No
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§120.55. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
La. Rev. Stat. § 47:120.57 Income tax checkoff; donation for Ducks Unlimited
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§120.57. Income tax checkoff; donation for Ducks Unlimited A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to …
La. Rev. Stat. § 47:120.61 Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
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§120.61. Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any p…
La. Rev. Stat. § 47:120.62 Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
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§120.62. Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits A. Subject to the establishment of a procedure as provided in Subsection B of this Section, every individual who files an individual income tax return for any tax year beginning on and aft…
La. Rev. Stat. § 47:120.63 Income tax checkoff; donation for Louisiana cancer; creation; use of monies
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§120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of monies A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the tota…
La. Rev. Stat. § 47:120.71 Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory
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§120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that a…
La. Rev. Stat. § 47:120.76 Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
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§120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any por…
La. Rev. Stat. § 47:120.81 Repealed by Acts 2012, No
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§120.81. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
La. Rev. Stat. § 47:120.91 Income tax checkoff; donation for the National Multiple Sclerosis Society
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§120.91. Income tax checkoff; donation for the National Multiple Sclerosis Society A.(1) Donation of Refund. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or an…
La. Rev. Stat. § 47:120.95 Income tax checkoff; donation for Louisiana Food Bank Association
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§120.95. Income tax checkoff; donation for Louisiana Food Bank Association A.(1) Donation of Refund. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portio…
La. Rev. Stat. § 47:1201 Repealed by Acts 2007, No
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§1201. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1202 Repealed by Acts 2007, No
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§1202. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1203 Repealed by Acts 2007, No
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§1203. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1204 Repealed by Acts 2007, No
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§1204. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1205 Repealed by Acts 2007, No
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§1205. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1206 Repealed by Acts 2007, No
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§1206. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1207 Repealed by Acts 2007, No
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§1207. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1208 Repealed by Acts 2007, No
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§1208. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1209 Repealed by Acts 2007, No
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§1209. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:121 Exemptions from tax on corporations
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§121. Exemptions from tax on corporations The following organizations shall be exempt from taxation under this Chapter: (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks, national banking corporations and banking corporations organized under the la…
La. Rev. Stat. § 47:1210 Repealed by Acts 2007, No
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§1210. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1211 Repealed by Acts 2007, No
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§1211. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1212 Repealed by Acts 2007, No
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§1212. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.
La. Rev. Stat. § 47:1251 §§1251-1253 Repealed by Acts 1962, No
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§1251. §§1251-1253 Repealed by Acts 1962, No. 370, §1.
La. Rev. Stat. § 47:13 Renewal of tax exemption certificates
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§13. Renewal of tax exemption certificates A. Direct payment numbers. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer under the provisions of R.S. 47:303.1 shall be renewed as provided in this Section without hi…
La. Rev. Stat. § 47:1301 Repealed by Acts 1998, No
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§1301. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1302 Repealed by Acts 1998, No
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§1302. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1303 Repealed by Acts 1998, No
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§1303. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1304 Repealed by Acts 1998, No
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§1304. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1305 Repealed by Acts 1998, No
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§1305. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1306 Repealed by Acts 1998, No
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§1306. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:1307 Repealed by Acts 1998, No
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§1307. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:131 Determination of amount of, and recognition of, gain or loss
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§131. Determination of amount of, and recognition of, gain or loss A. Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in R.S. 47:139 for determining gain, an…
La. Rev. Stat. § 47:132 Recognition of gain or loss; general rule
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§132. Recognition of gain or loss; general rule Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
La. Rev. Stat. § 47:133 Recognition of gain or loss; exchanges solely in kind
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§133. Recognition of gain or loss; exchanges solely in kind A. Property held for productive use or investment. No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held prima…
La. Rev. Stat. § 47:134 Receipt of additional consideration
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§134. Receipt of additional consideration A. Recognition of gain on exchanges. If R.S. 47:133 A, B, C, or H would apply to an exchange but for the fact that the property received in the exchange consists not only of property permitted by R.S. 47:133 A, B, C, or H to be received w…
La. Rev. Stat. § 47:135 Exclusion from income; property received in certain corporate liquidations
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§135. Exclusion from income; property received in certain corporate liquidations A. If: (1) A corporation adopts a plan of complete liquidation on or after January 1, 1960; and (2) Within the twelve (12) month period beginning on the date of the adoption of such plan, all of the …
La. Rev. Stat. § 47:1351 Repealed by Acts 1998, No
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§1351. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:136 Recognition of gain or loss; involuntary conversions
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§136. Recognition of gain or loss; involuntary conversions A. General rule. The rules set forth in this Section apply only to instances in which property is compulsorily or involuntarily converted, as a result of its destruction in whole or in part, theft, seizure, or requisition…
La. Rev. Stat. § 47:137 Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
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§137. Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property A. General rule. If, within the twelve-month period beginning on the date on which a corporation adopts a plan of complete liquidation, all of the assets of the corporat…
La. Rev. Stat. § 47:138 Definitions relating to corporate reorganizations
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§138. Definitions relating to corporate reorganizations A. Reorganization. (1) In general. For purposes of this Chapter, the term "reorganization" means: (a) a statutory merger or consolidation; (b) the acquisition by one corporation, in exchange solely for all or a part of its v…