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La. Rev. Stat. § 47:337.18 Returns and payment of tax; penalty for absorption
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§337.18. Returns and payment of tax; penalty for absorption A. General provisions. (1)(a) Except as hereafter provided, the taxes levied by the local ordinance shall be due and shall be payable monthly on the first day of the month. For the purpose of ascertaining the amount of t…
La. Rev. Stat. § 47:337.19 Withholding of state funds; assessment and collection standards
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§337.19. Withholding of state funds; assessment and collection standards A. The secretary of the Department of Revenue, after consultation with the Louisiana Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules, pursuant to the enforcement of R.S. …
La. Rev. Stat. § 47:337.2 Intent; application and interpretation of Chapter
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§337.2. Intent; application and interpretation of Chapter A.(1) The intention of the legislature in enacting the provisions of this Chapter is as follows: (a) To exercise the authority provided to it in Article VI, Section 29 of the Constitution of Louisiana and recognized by a l…
La. Rev. Stat. § 47:337.20 Collection from interstate and foreign transportation dealers
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§337.20. Collection from interstate and foreign transportation dealers A. Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, s…
La. Rev. Stat. § 47:337.20.1 Collection from certain interstate and foreign transportation dealers
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§337.20.1. Collection from certain interstate and foreign transportation dealers A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor t…
La. Rev. Stat. § 47:337.21 Termination or transfer of business
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§337.21. Termination or transfer of business A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting t…
La. Rev. Stat. § 47:337.22 Sales and use tax returns
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§337.22. Sales and use tax returns A. The local collector shall furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure full tax collection from dealers and an accounting for the taxes due; but failure of any dealer to…
La. Rev. Stat. § 47:337.23 Uniform electronic local return and remittance system; official record of tax rates
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§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 A.(1) The legislature recognizes both the need to make Louisiana a better environment in which…
La. Rev. Stat. § 47:337.24 Miscellaneous administrative provisions
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§337.24. Miscellaneous administrative provisions The following shall continue to be applicable to local sales tax collection and administration: (1) Authority provided to the secretary and the city of New Orleans pursuant to R.S. 47:337.16.1 et seq. (2) The provisions concerning …
La. Rev. Stat. § 47:337.25 Authority of collectors to sue
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§337.25. Authority of collectors to sue Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes. Acts 2003, No. 73, §1, eff. …
La. Rev. Stat. § 47:337.26 Contracts for purposes relating to collection of sales and use taxes
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§337.26. Contracts for purposes relating to collection of sales and use taxes A. Within the limits provided for in Article VII, Section 3(B) of the Constitution of Louisiana, the governing authority of any taxing authority may contract with the sheriff, the Louisiana Department o…
La. Rev. Stat. § 47:337.27 Venue
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§337.27. Venue An action to enforce the collection of a sales or use tax, including any applicable interest, penalties, or other charges, levied by a taxing authority may be brought in the parish in which the taxing authority is situated, or in the Board of Tax Appeals as provide…
La. Rev. Stat. § 47:337.28 Collector's authority to determine the tax in certain cases
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§337.28. Collector's authority to determine the tax in certain cases A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall m…
La. Rev. Stat. § 47:337.28.1 Arbitrary assessments prohibited
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§337.28.1. Arbitrary assessments prohibited A. Notwithstanding any provision of this Chapter to the contrary, the collector shall be prohibited from issuing an arbitrary assessment. For purposes of this Chapter, the term "arbitrary assessment" shall mean an estimated assessment i…
La. Rev. Stat. § 47:337.29 Dealers required to keep records
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§337.29. Dealers required to keep records A.(1) Every dealer required to make a report and pay any tax under this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and such other books of accounts as may be neces…
La. Rev. Stat. § 47:337.3 Imposition of political subdivision tax
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§337.3. Imposition of political subdivision tax A.(1) A taxing authority may continue to levy sales and use taxes under authority provided for political subdivisions by the statutes or Constitution of Louisiana. (2) A taxing authority shall levy sales and use taxes on the sale at…
La. Rev. Stat. § 47:337.30 Wholesalers and jobbers required to keep records
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§337.30. Wholesalers and jobbers required to keep records A. All wholesale dealers and jobbers in the taxing jurisdiction shall keep a record of all sales of tangible personal property made in the taxing jurisdiction whether such sales be for cash or on terms of credit. These rec…
La. Rev. Stat. § 47:337.31 Collector's authority to examine records of transportation companies
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§337.31. Collector's authority to examine records of transportation companies The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in the taxing jurisdicti…
La. Rev. Stat. § 47:337.32 Failure to pay tax on imported tangible personal property; grounds for attachment
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§337.32. Failure to pay tax on imported tangible personal property; grounds for attachment A. The failure of any dealer to pay the tax and any interest, penalties, or costs due on any tangible personal property imported from outside the taxing jurisdiction for use, consumption, d…
La. Rev. Stat. § 47:337.33 Failure to pay tax; rule to cease business
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§337.33. Failure to pay tax; rule to cease business A.(1) On motion in a court of competent jurisdiction, the collector may take a rule on a taxpayer, to show cause in not less than two or more than ten days, exclusive of holidays, why the taxpayer should not be ordered to cease …
La. Rev. Stat. § 47:337.34 Sales returned to dealer; credit or refund of tax
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§337.34. Sales returned to dealer; credit or refund of tax A. Whenever tangible personal property sold is returned to the dealer by the purchaser or consumer or in the event the amount paid or charged for services is refunded or credited to the purchaser or consumer after the tax…
La. Rev. Stat. § 47:337.35 Collector's duty to determine correct tax
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§337.35. Collector's duty to determine correct tax A. As soon as practicable after each return or report is filed under any of the provisions of this Chapter, the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for…
La. Rev. Stat. § 47:337.36 Power to examine records and premises of taxpayer
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§337.36. Power to examine records and premises of taxpayer For the purpose of administering the provisions of the local ordinance and this Chapter, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or i…
La. Rev. Stat. § 47:337.37 Retention of records by taxpayers
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§337.37. Retention of records by taxpayers Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they…
La. Rev. Stat. § 47:337.38 Power to request records in machine-sensible format
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§337.38. Power to request records in machine-sensible format If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his…
La. Rev. Stat. § 47:337.39 Power to examine the records of third parties
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§337.39. Power to examine the records of third parties For the purpose of administering the provisions of this Chapter, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vou…
La. Rev. Stat. § 47:337.4 Levy of sales and use taxes
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§337.4. Levy of sales and use taxes A. Any political subdivision which is authorized by the constitution and laws of the state of Louisiana to levy and impose a sales and use tax which proposition is approved by a majority of those voting at an election called for the purpose aft…
La. Rev. Stat. § 47:337.40 Power to conduct hearings
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§337.40. Power to conduct hearings The collector or any of his authorized assistants may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the busin…
La. Rev. Stat. § 47:337.41 Power to subpoena witnesses; fees
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§337.41. Power to subpoena witnesses; fees The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts of any taxpayer or any person who the collector has reason to believ…
La. Rev. Stat. § 47:337.42 Notice to attend hearings; how given
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§337.42. Notice to attend hearings; how given The notice or subpoena requiring a person to attend a hearing authorized by this Chapter, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts, or documents shall be given by the coll…
La. Rev. Stat. § 47:337.43 Procedure to compel witnesses to attend and to testify at hearing
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§337.43. Procedure to compel witnesses to attend and to testify at hearing If a person subpoenaed to attend any hearing under this Part refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts, or documents, pertinent to t…
La. Rev. Stat. § 47:337.44 Rule to show cause and examination of judgment debtor
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§337.44. Rule to show cause and examination of judgment debtor A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of this Chapter, the collector may institute against that person: (1) A rule to show cause why…
La. Rev. Stat. § 47:337.45 Alternative remedies for the collection of taxes
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§337.45. Alternative remedies for the collection of taxes A. In addition to following any of the special remedies provided in this Chapter, the collector may, in his discretion, proceed to enforce the collection of any taxes due under the local ordinance by means of any of the fo…
La. Rev. Stat. § 47:337.46 Special authority to enforce collection of taxes collected or withheld; personal
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§337.46. Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors A. Notwithstanding any other provision of law to the contrary, if any corporation, limited liability company, or limited partnership fails to file…
La. Rev. Stat. § 47:337.47 Special authority to recover rebates
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§337.47. Special authority to recover rebates A. Rebates previously granted to a taxpayer, but later disallowed, may be recovered by the collector through any collection remedy authorized by R.S. 47:337.45 and initiated within the latter of any of the following: (1) Two years fro…
La. Rev. Stat. § 47:337.48 Determination and notice of tax due
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§337.48. Determination and notice of tax due A.(1) If a taxpayer fails to make and file any return or report required by the provisions of the local ordinance and this Chapter, the collector shall determine the tax, penalty, and interest due by estimate or otherwise. Having deter…
La. Rev. Stat. § 47:337.49 Protest to collector's determination of tax due
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§337.49. Protest to collector's determination of tax due A. The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:337.48(A) or (B), may protest thereto. This protest shall be in writing and shall fully disclose the reasons, together with facts …
La. Rev. Stat. § 47:337.5 Local sales and use taxes effective date
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§337.5. Local sales and use taxes effective date A.(1) The tax, interest, or penalty rates in a taxing jurisdiction, as established pursuant to R.S. 47:337.4, shall not be changed unless the change has an effective date of the first of January, the first of April, the first of Ju…
La. Rev. Stat. § 47:337.5.1 Levy of parish tax; sales tax in parish of state capitol
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§337.5.1. Levy of parish tax; sales tax in parish of state capitol A. A vote of a majority of all the members of police juries shall be required to levy any parish tax, or to make any appropriation. In levying parish taxes, the police juries shall levy a uniform per centum on eve…
La. Rev. Stat. § 47:337.50 Assessment of tax, interest, and penalties
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§337.50. Assessment of tax, interest, and penalties A. At the expiration of thirty calendar days from the date of the collector's notice provided in R.S. 47:337.48(A), or at the expiration of such time as may be necessary for the collector to consider any protest filed to such no…
La. Rev. Stat. § 47:337.51 Notice of assessment and right to appeal
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§337.51. Notice of assessment and right to appeal A.(1) Having assessed the amount determined to be due, the collector shall send a notice by certified mail to the taxpayer against whom the assessment is imposed at the address given in the last report filed by the taxpayer, or to…
La. Rev. Stat. § 47:337.51.1 Mediation after assessment
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§337.51.1. Mediation after assessment A. A taxpayer or dealer and the collector may agree in writing to mediation of any disputes relating to an assessment within fifteen calendar days from the date of the notice issued pursuant to R.S. 47:337.51(A). B. Any mediation agreed to by…
La. Rev. Stat. § 47:337.52 Waiver of restrictions and delays
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§337.52. Waiver of restrictions and delays The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:337.48 through 337.51 which must ordinarily be observed before an assessmen…
La. Rev. Stat. § 47:337.53 Assessment and notice when tax is in jeopardy
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§337.53. Assessment and notice when tax is in jeopardy A. If the collector finds that a taxpayer designs quickly to depart from the taxing jurisdiction, or to remove therefrom any property subject to any tax or to any lien for a tax, or to discontinue business, or to do any other…
La. Rev. Stat. § 47:337.54 Assessment and claims in bankruptcy and receivership
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§337.54. Assessment and claims in bankruptcy and receivership Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, …
La. Rev. Stat. § 47:337.55 Assessment of tax shown on face of taxpayer's returns
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§337.55. Assessment of tax shown on face of taxpayer's returns A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be …
La. Rev. Stat. § 47:337.56 Collection by distraint and sale authorized
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§337.56. Collection by distraint and sale authorized When any taxpayer fails to pay any tax, penalty, and interest assessed, the collector may proceed to enforce the collection thereof by distraint and sale. Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:337.57 Distraint defined
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§337.57. Distraint defined A. The words "distraint" or "distrain" as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chatt…
La. Rev. Stat. § 47:337.58 Distraint procedure
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§337.58. Distraint procedure Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which signed by the collector or his authorized assistants shall be sent b…
La. Rev. Stat. § 47:337.59 Surrender of property subject to distraint
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§337.59. Surrender of property subject to distraint Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants making such levy, surrender such property, or rights to property of which he is in possession…
