Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:306.6 Annual aviation fuel estimates; calculations; agreements with the Department of
3.5K chars
§306.6. Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements A.(1) Annual estimates. The secretary of the Department of Revenue shall annually estimate the revenue to be derived from state taxes col…
La. Rev. Stat. § 47:307 Collector's authority to determine the tax in certain cases
2.6K chars
§307. 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 make…
La. Rev. Stat. § 47:308 Termination or transfer of business
1.3K chars
§308. 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 the …
La. Rev. Stat. § 47:309 Dealers required to keep records
1.8K chars
§309. Dealers required to keep records A.(1) Every dealer required to make a report and pay any tax pursuant to this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and other books of accounts as may be necessa…
La. Rev. Stat. § 47:309.1 Sales in Louisiana of tangible personal property, digital products, and taxable
6.8K chars
§309.1. Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer A. Listing of sales. Any dealer selling property or services, the aggregate …
La. Rev. Stat. § 47:31 Individuals, corporations, and trusts subject to tax
1.9K chars
§31. Individuals, corporations, and trusts subject to tax There shall be levied, collected, and paid for each taxable year a tax upon the net income of residents and nonresidents, estates, trusts, and corporations, as hereinafter provided. (1) Resident individuals. Every person r…
La. Rev. Stat. § 47:310 Wholesalers and jobbers required to keep records
1.0K chars
§310. Wholesalers and jobbers required to keep records A. All wholesale dealers and jobbers in this state shall keep a record of all sales of tangible personal property or digital products made in this state whether the sales be for cash or on terms of credit. These records shall…
La. Rev. Stat. § 47:311 Collector's authority to examine records of transportation companies
1.2K chars
§311. 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 this state, whether they…
La. Rev. Stat. § 47:312 Failure to pay tax on imported tangible personal property or digital products; grounds
1.3K chars
§312. Failure to pay tax on imported tangible personal property or digital products; grounds for attachment A. The failure of any dealer to pay the tax and any interest, penalties, or costs due pursuant to the provisions of this Chapter on any tangible personal property or digita…
La. Rev. Stat. § 47:313 System of import permits; seizure and forfeiture of vehicles used in importing without permit
5.4K chars
§313. System of import permits; seizure and forfeiture of vehicles used in importing without permit A. In order to prevent the illegal importation of tangible personal property which is subject to tax, and to strengthen and make more effective the manner and method of enforcing p…
La. Rev. Stat. § 47:314 Failure to pay tax; rule to cease business
1.5K chars
§314. Failure to pay tax; rule to cease business Failure to pay any tax due as provided in this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector has the authority, on …
La. Rev. Stat. § 47:315 Sales returned to dealer; credit or refund of tax
3.3K chars
§315. Sales returned to dealer; credit or refund of tax A. Whenever tangible personal property or digital products are sold and 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…
La. Rev. Stat. § 47:315.1 Repealed by Acts 2024, 3rd Ex
0.1K chars
§315.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:315.2 Repealed by Acts 2024, 3rd Ex
0.1K chars
§315.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:315.3 Repealed by Acts 2024, 3rd Ex
0.1K chars
§315.3. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:315.4 Sales and use tax credit; waiver of homestead exemption
1.2K chars
§315.4. Sales and use tax credit; waiver of homestead exemption A taxpayer shall be entitled to a credit for the amount of ad valorem taxes paid on property to which the taxpayer is entitled to a homestead exemption but elects to waive that exemption as provided in R.S. 47:1711. …
La. Rev. Stat. § 47:315.5 Repealed by Acts 2024, 3rd Ex
0.1K chars
§315.5. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:316 Collector to provide forms
0.4K chars
§316. Collector to provide forms The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of…
La. Rev. Stat. § 47:317 Repealed by Acts 1998, No
0.1K chars
§317. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:318 Disposition of collections
2.8K chars
§318. Disposition of collections A. All monies collected under this Chapter shall be immediately paid into the state treasury, upon receipt, and first credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana; then…
La. Rev. Stat. § 47:32 Rates of tax
0.8K chars
§32. Rates of tax A. On individuals. The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income. B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. C. On corporatio…
La. Rev. Stat. § 47:32.1 Repealed by Acts 2024, 3rd Ex
0.1K chars
§32.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:3201 Purpose
1.3K chars
§3201. Purpose It is recognized as essential to the continued growth and development of the state of Louisiana and to the continued prosperity and welfare of the people of the state that new and existing manufacturing industries, new and existing headquarters, or new and existing…
La. Rev. Stat. § 47:3202 Requirements for exemption
4.2K chars
§3202. Requirements for exemption A. A contract of exemption from taxation may be entered into by the Board of Commerce and Industry under this Chapter only if each of the following requirements are met by the manufacturing establishment, headquarters, or warehousing and distribu…
La. Rev. Stat. § 47:3203 Review of exemption applications and reevaluation of existing contract
2.3K chars
§3203. Review of exemption applications and reevaluation of existing contract A. Applications for contracts of exemption shall be addressed to Louisiana Economic Development. Louisiana Economic Development shall review applications to determine whether the requirements for an exe…
La. Rev. Stat. § 47:3204 Contracts of exemption; renegotiation; violations; lists; priority of exemptions
11.5K chars
§3204. Contracts of exemption; renegotiation; violations; lists; priority of exemptions A. The Board of Commerce and Industry may, after the requirements of R.S. 47:3203 have been satisfied, enter into contracts with manufacturing establishments, headquarters, or warehousing and …
La. Rev. Stat. § 47:3205 Rules and regulations
0.3K chars
§3205. Rules and regulations Louisiana Economic Development may make and promulgate such rules and regulations consistent with the provisions of this Chapter, as are necessary to carry out the provisions of this Chapter. Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. …
La. Rev. Stat. § 47:321 Imposition of tax
5.2K chars
§321. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321.1(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:321.1 Imposition of tax
9.1K chars
§321.1. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:322 Collection of the tax
1.1K chars
§322. Collection of the tax The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner…
La. Rev. Stat. § 47:322.1 Disposition of certain collections in Ouachita Parish
0.7K chars
§322.1. Disposition of certain collections in Ouachita Parish The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Ouachita Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:322.10 Disposition of certain collections in Sabine Parish
0.7K chars
§322.10. Disposition of certain collections in Sabine Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:322.11 Disposition of certain collections in Calcasieu Parish
3.2K chars
§322.11. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bo…
La. Rev. Stat. § 47:322.12 Disposition of certain collections in Cameron Parish
0.8K chars
§322.12. Disposition of certain collections in Cameron Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:322.13 Disposition of certain collections in Natchitoches Parish
0.8K chars
§322.13. Disposition of certain collections in Natchitoches Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the…
La. Rev. Stat. § 47:322.14 Disposition of certain collections in Jefferson Davis Parish
0.8K chars
§322.14. Disposition of certain collections in Jefferson Davis Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited …
La. Rev. Stat. § 47:322.15 Disposition of certain collections in St
1.4K chars
§322.15. Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Charles, St. John the Baptist, and St. James Parishes under th…
La. Rev. Stat. § 47:322.16 Disposition of certain collections in Winn Parish
0.7K chars
§322.16. Disposition of certain collections in Winn Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security a…
La. Rev. Stat. § 47:322.17 Disposition of certain collections in Morehouse Parish
1.3K chars
§322.17. Disposition of certain collections in Morehouse Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bo…
La. Rev. Stat. § 47:322.18 Disposition of certain collections in Madison and Richland Parishes
1.4K chars
§322.18. Disposition of certain collections in Madison and Richland Parishes A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Madison Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credite…
La. Rev. Stat. § 47:322.19 Disposition of certain collections in Vernon Parish
0.9K chars
§322.19. Disposition of certain collections in Vernon Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Vernon Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:322.2 Disposition of certain collections in West Carroll Parish
0.8K chars
§322.2. Disposition of certain collections in West Carroll Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the …
La. Rev. Stat. § 47:322.20 Disposition of certain collections in Plaquemines Parish
0.8K chars
§322.20. Disposition of certain collections in Plaquemines Parish The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and …
La. Rev. Stat. § 47:322.21 Disposition of certain collections in Livingston Parish
0.8K chars
§322.21. Disposition of certain collections in Livingston Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:322.22 Disposition of certain collections in the town of Homer in Claiborne Parish
0.8K chars
§322.22. Disposition of certain collections in the town of Homer in Claiborne Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S. 47:321(C) and 322 sha…
La. Rev. Stat. § 47:322.23 Disposition of certain collections in Union Parish
0.7K chars
§322.23. Disposition of certain collections in Union Parish The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption…
La. Rev. Stat. § 47:322.24 Disposition of certain collections in Terrebonne Parish
1.5K chars
§322.24. Disposition of certain collections in Terrebonne Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:322.25 Disposition of certain collections in St
0.8K chars
§322.25. Disposition of certain collections in St. Mary Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Se…
La. Rev. Stat. § 47:322.26 Disposition of certain collections in West Feliciana Parish
0.7K chars
§322.26. Disposition of certain collections in West Feliciana Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:322.27 Disposition of certain collections in East Feliciana Parish
0.7K chars
§322.27. Disposition of certain collections in East Feliciana Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Secur…