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La. Rev. Stat. § 47:337.6 Definitions
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§337.6. Definitions A. The following words, terms, and phrases used in this Chapter shall have the meaning ascribed to them in this Subsection, unless the context clearly indicates a different meaning: (1) "Local ordinance", for purposes of this Chapter, shall include both ordina…
La. Rev. Stat. § 47:337.60 Sale of distrained property
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§337.60. Sale of distrained property A. After notifying all reasonably ascertainable interested third parties, the collector or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to …
La. Rev. Stat. § 47:337.61 Collection by summary court proceeding authorized
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§337.61. Collection by summary court proceeding authorized In addition to any other procedure provided in this Chapter or elsewhere in the laws of this state, and for the purpose of facilitating and expediting the determination and trial of all claims for taxes, penalties, intere…
La. Rev. Stat. § 47:337.62 Injunctions prohibited
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§337.62. Injunctions prohibited No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed. Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:337.63 Remittance of tax under protest; suits to recover
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§337.63. Remittance of tax under protest; suits to recover A.(1)(a) Any taxpayer protesting the payment of any amount found due by the collector or the enforcement of any provision of law in relation thereto shall remit to the collector the amount due and at that time shall give …
La. Rev. Stat. § 47:337.64 Alternative remedy for dealers
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§337.64. Alternative remedy for dealers A. Any taxpayer who has received a notice of assessment for sales and use taxes from any collector or taxing authority and whose remedy is to make a payment under protest may in lieu thereof comply with the alternative provisions of this Se…
La. Rev. Stat. § 47:337.65 Tax obligation to constitute a lien, privilege and mortgage
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§337.65. Tax obligation to constitute a lien, privilege and mortgage Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, attorney fees, or other costs due shall operate as a lien, privilege and mortgage on all of t…
La. Rev. Stat. § 47:337.66 Cancellation of lien, privilege, and mortgage
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§337.66. Cancellation of lien, privilege, and mortgage A. In any case where the tax, penalty, or interest secured by a recorded lien, privilege, and mortgage have been paid, the collector or his authorized assistants or attorneys may authorize the cancellation thereof. B. In othe…
La. Rev. Stat. § 47:337.67 Suspension and interruption of prescription
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§337.67. Suspension and interruption of prescription A. Sales and use taxes levied by any political subdivision shall prescribe as of three years from the thirty-first day of December of the year in which such taxes became due. B. The prescriptive period running against any such …
La. Rev. Stat. § 47:337.68 Prescription of assessments as judgments
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§337.68. Prescription of assessments as judgments Any tax, penalty, interest, or other charges duly assessed under this Chapter, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgmen…
La. Rev. Stat. § 47:337.69 Interest on unpaid taxes
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§337.69. Interest on unpaid taxes A. When any taxpayer fails to pay a tax, or any portion thereof, on or before the day where it is required to be paid under the provisions of this Chapter, interest shall be added to the amount of tax due. Such interest shall be computed from the…
La. Rev. Stat. § 47:337.7 Exemptions generally
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§337.7. Exemptions generally No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47…
La. Rev. Stat. § 47:337.70 Penalty for failure to make timely return
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§337.70. Penalty for failure to make timely return A.(1) When any taxpayer fails to make and file any return required to be made under the provisions of this Chapter before the time that the return becomes delinquent or when any taxpayer fails to timely remit to the collector the…
La. Rev. Stat. § 47:337.71 Waiver of penalty for delinquent filing or delinquent payment
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§337.71. Waiver of penalty for delinquent filing or delinquent payment A. If the failure to make any return at the time such return becomes due or the filing of a return without remittance of the full amount due is attributable not to the negligence of the taxpayer, but to other …
La. Rev. Stat. § 47:337.72 Penalty for false or fraudulent return
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§337.72. Penalty for false or fraudulent return When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the taxing authority of any tax due under the local ordinance and this Chapter,…
La. Rev. Stat. § 47:337.73 Negligence penalty
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§337.73. Negligence penalty If any taxpayer fails to make any return required by this Chapter or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed, in ad…
La. Rev. Stat. § 47:337.74 Insufficient funds check in payment of taxes; penalty
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§337.74. Insufficient funds check in payment of taxes; penalty In the event a check used to make payment of a tax, interest, penalty, or other charges due is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check is written, such…
La. Rev. Stat. § 47:337.75 Examination and hearing costs
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§337.75. Examination and hearing costs A. If any taxpayer fails to make any return required by this Chapter, or makes a grossly incorrect report, or a false or fraudulent report, and the collector, in performance of his duty to ascertain the amount of tax due, makes an examinatio…
La. Rev. Stat. § 47:337.76 Distraint cost penalty
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§337.76. Distraint cost penalty Whenever the collector uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used, a specific penalty of ten dollars to compensate fo…
La. Rev. Stat. § 47:337.77 Refunds of overpayments authorized
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§337.77. Refunds of overpayments authorized A. For the purpose of this Section, "overpayment" means a payment of tax, penalty or interest when none was due; the excess of the amount of tax, penalty or interest paid over the amount due; or the payment of a penalty that is later wa…
La. Rev. Stat. § 47:337.78 Crediting or offset of overpayments against other obligations
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§337.78. Crediting or offset of overpayments against other obligations Before refunding any overpayment, the collector may first determine whether the taxpayer who made the overpayment owes any other liability under any ordinance administered by him. If such be the case, the coll…
La. Rev. Stat. § 47:337.79 Prescription of refunds or credits
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§337.79. Prescription of refunds or credits A. After three years from the thirty-first day of December of the year in which the tax became due or after one year from the date the tax was paid, whichever is the later, no refund or credit for an overpayment shall be made unless a c…
La. Rev. Stat. § 47:337.8 Prohibited exemptions; specific application required
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§337.8. Prohibited exemptions; specific application required A. After any sales tax revenue bonds of any local governmental subdivision, as defined in Article VI, Section 44(1) of the Louisiana Constitution, or any school board have been authorized, no sales tax exemptions create…
La. Rev. Stat. § 47:337.80 Interest on refunds or credits
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§337.80. Interest on refunds or credits A. Each collector shall compute on all refunds or credits and allow interest as part of the refund or credit as follows: (1) From date of payment of the taxes, but prior to submission by the taxpayer of a claim for refund, interest shall be…
La. Rev. Stat. § 47:337.81 Appeals from the collector's disallowance of refund claim
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§337.81. Appeals from the collector's disallowance of refund claim A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or by the Louisiana Uniform Local Sales Tax Board or if the collector denies the cla…
La. Rev. Stat. § 47:337.81.1 Board of Tax Appeals; finding of overpayment upon appeal from assessment
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§337.81.1. Board of Tax Appeals; finding of overpayment upon appeal from assessment If the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with the provisions of R.S. 47:337.51, 337.53, or 337.54, finds that there is no t…
La. Rev. Stat. § 47:337.82 Criminal penalty for failing to account for local tax monies
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§337.82. Criminal penalty for failing to account for local tax monies Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest who willfully fails to collect or truthfully account for or pay over such tax, p…
La. Rev. Stat. § 47:337.83 Criminal penalty for evasion of tax
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§337.83. Criminal penalty for evasion of tax Any person who willfully fails to file any return or report required to be filed by the provisions of this Chapter, or who willfully files or causes to be filed, with the collector, any false or fraudulent return, report or statement, …
La. Rev. Stat. § 47:337.84 Running of time limitations for criminal offenses
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§337.84. Running of time limitations for criminal offenses No person shall be prosecuted, tried or punished for a criminal offense under this Chapter unless the prosecution is instituted within a period of four years after the offense has been committed. Acts 2003, No. 73, §1, ef…
La. Rev. Stat. § 47:337.85 Payment of taxes by receivers, referees, trustees or liquidators
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§337.85. Payment of taxes by receivers, referees, trustees or liquidators A. All receivers, referees, trustees, or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial…
La. Rev. Stat. § 47:337.86 Credit for taxes paid
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§337.86. Credit for taxes paid A.(1) A credit against the sales and use tax imposed by any taxing authority of the state shall be granted to a taxpayer who paid monies, whether or not paid in error, absent bad faith, based upon a similar tax, levy, or assessment upon the same tan…
La. Rev. Stat. § 47:337.87 Post-session update procedure
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§337.87. Post-session update procedure A. The purpose of this code is to benefit both taxpayers and local tax collectors by promoting uniformity in the assessment, collection, administration, and enforcement of state and local sales and use tax and by compiling them, and making t…
La. Rev. Stat. § 47:337.9 Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions
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§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable A. Except as provided for in this Chapter, the Uniform Local Sales Tax Code, the sales and use tax exemptions in Chapters 2, 2-A, and 2-B of this Title as set forth in the provisio…
La. Rev. Stat. § 47:337.91 Purpose; form of citation
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§337.91. Purpose; form of citation A. The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which …
La. Rev. Stat. § 47:337.92 Definitions
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§337.92. Definitions As used in this Part: (1) "Board" means the Louisiana Uniform Local Sales Tax Board as defined in R.S. 47:337.2 that is required to develop rules and regulations pursuant to Chapter 2-D of the Uniform Local Sales Tax Code unless otherwise specified. (2) "Part…
La. Rev. Stat. § 47:337.93 Public information; adoption of rules; availability of rules and orders
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§337.93. Public information; adoption of rules; availability of rules and orders The board shall make available for public inspection all rules, preambles, responses to comments, and submissions and all other written statements of policy or interpretations formulated, adopted, or…
La. Rev. Stat. § 47:337.94 Procedure for adoption of rules
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§337.94. Procedure for adoption of rules A. Prior to the adoption, amendment, or repeal of any rule, the board shall: (1)(a) Give notice of its intended action and a copy of the proposed rules at least ninety days prior to taking action on the rule. The notice shall include all o…
La. Rev. Stat. § 47:337.95 Filing; taking effect of rules
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§337.95. Filing; taking effect of rules A. No rule shall be valid unless adopted in substantial compliance with these provisions. B.(1)(a) The board shall file a certified copy of its rules with the Office of the State Register. No rule shall be effective, nor may it be enforced,…
La. Rev. Stat. § 47:337.96 Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
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§337.96. Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index A. The Office of the State Register shall compile, index, and publish all effective rules adopted by the board in the publication to be known as the Uniform Local Sales Tax Administrat…
La. Rev. Stat. § 47:337.97 Judicial review of validity or applicability of rules
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§337.97. Judicial review of validity or applicability of rules The validity or applicability of a rule may be determined in an action for declaratory judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall be made a party to the action. The Boar…
La. Rev. Stat. § 47:337.98 Appeals
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§337.98. Appeals An aggrieved party may obtain a review of any final judgment of the district court by appeal to the appropriate circuit court of appeal. The appeal shall be taken as in other civil cases. Acts 2004, No. 469, §1, eff. July 1, 2004.
La. Rev. Stat. § 47:337.99 Review of board rules
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§337.99. Review of board rules A. It is the declared purpose of this Section to provide a procedure whereby the legislature may review the exercise of rule-making authority delegated to the board. B. Prior to the adoption, amendment, or repeal of any rule the board shall submit a…
La. Rev. Stat. § 47:338.1 Tax authorized; rate; sales tax districts; certain municipalities
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§338.1. Tax authorized; rate; sales tax districts; certain municipalities A.(1) Any incorporated municipality of the state is hereby authorized to levy and collect a sales and use tax not in excess of two and one-half percent as hereinafter set forth: (a) One and one-half percent…
La. Rev. Stat. § 47:338.10 Tax authorized; Iberia Parish
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§338.10. Tax authorized; Iberia Parish A. The governing authority of Iberia Parish is hereby authorized and empowered to levy and collect a tax upon the occupancy of hotel rooms and overnight camping facilities located within the parish of Iberia. Said tax shall be two per centum…
La. Rev. Stat. § 47:338.100 Tax as additional; collection
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§338.100. Tax as additional; collection Said additional sales tax shall be in addition to all other taxes authorized to be imposed in the parish by the said governing authority, including, but not by way of limitation, the sales tax which is presently being levied by authority of…
La. Rev. Stat. § 47:338.101 Purpose of tax; dedication of revenues
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§338.101. Purpose of tax; dedication of revenues The proposition submitted at the election and the ordinance imposing said tax and any amendments thereto shall specify that the tax shall be levied and used for the purpose of constructing, maintaining and operating levees and drai…
La. Rev. Stat. § 47:338.102 Bonds
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§338.102. Bonds A. Subject to the approval at an election as hereinbefore required the parish, through its governing authority, is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one per cent sales and use tax (…
La. Rev. Stat. § 47:338.103 Proceedings validated
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§338.103. Proceedings validated The proceedings pursuant to which the existing one-half of one per cent (1/2%) sales tax is now being collected by the governing authority of the Parish of St. Bernard are hereby validated, ratified and confirmed. Acts 1968, No. 83, §6; Redesignate…
La. Rev. Stat. § 47:338.104 Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
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§338.104. Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation A. The Ascension Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within all of the parish of Ascension, exc…
La. Rev. Stat. § 47:338.105 Jefferson Parish School Board; authority to levy additional sales tax
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§338.105. Jefferson Parish School Board; authority to levy additional sales tax A. In order to provide additional funds for the payment of salaries of teachers in the elementary and secondary schools of the parish and/or for the expenses of operating said schools and in addition …
