Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:322.28 Disposition of certain collections in Lafayette Parish
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§322.28. Disposition of certain collections in Lafayette Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Lafayette Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and…
La. Rev. Stat. § 47:322.29 Disposition of certain collections in Avoyelles Parish
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§322.29. Disposition of certain collections in Avoyelles 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 Avoyelles Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:322.3 Disposition of certain collections in East Carroll Parish
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§322.3. Disposition of certain collections in East 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 East Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the …
La. Rev. Stat. § 47:322.30 Disposition of certain collections in the cities of Shreveport and Bossier City
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§322.30. Disposition of certain collections in the cities of Shreveport and Bossier City A. Notwithstanding any provision of law to the contrary, 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 cities of Shreveport an…
La. Rev. Stat. § 47:322.31 Disposition of certain collections in Vermilion Parish
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§322.31. Disposition of certain collections in Vermilion 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 Vermilion Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.32 Disposition of certain collections in Rapides Parish
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§322.32. Disposition of certain collections in Rapides Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Rapides Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.33 Disposition of certain collections in Lincoln Parish
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§322.33. Disposition of certain collections in Lincoln 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 Lincoln Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.34 Disposition of certain collections in the parish of Jefferson
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§322.34. Disposition of certain collections in the parish of Jefferson A. 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 the parish of Jefferson under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond …
La. Rev. Stat. § 47:322.35 Disposition of certain collections in LaSalle Parish
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§322.35. Disposition of certain collections in LaSalle Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:322.36 Disposition of certain collections in Caldwell Parish
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§322.36. Disposition of certain collections in Caldwell Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Caldwell Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:322.37 Disposition of certain collections in St
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§322.37. Disposition of certain collections in St. Tammany 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. Tammany Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the B…
La. Rev. Stat. § 47:322.38 Disposition of certain collections in Orleans Parish
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§322.38. Disposition of certain collections in Orleans Parish A.(1) 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 Orleans Parish under the provisions of R.S. 47:321(C) and 322 in each fiscal year shall be credited to the …
La. Rev. Stat. § 47:322.39 Disposition of certain collections in St
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§322.39. Disposition of certain collections in St. Bernard 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. Bernard Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the B…
La. Rev. Stat. § 47:322.4 Disposition of certain collections in Tensas Parish
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§322.4. Disposition of certain collections in Tensas 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 Tensas Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securit…
La. Rev. Stat. § 47:322.40 Disposition of certain collections in Red River Parish
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§322.40. Disposition of certain collections in Red River 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 Red River Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.41 Disposition of certain collections in Evangeline Parish
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§322.41. Disposition of certain collections in Evangeline 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 Evangeline Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bon…
La. Rev. Stat. § 47:322.42 Disposition of certain collections in the city of Baker
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§322.42. Disposition of certain collections in the city of Baker 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 the city of Baker under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bon…
La. Rev. Stat. § 47:322.43 Disposition of certain collections in Bienville Parish
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§322.43. Disposition of certain collections in Bienville 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 Bienville Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.44 Repealed by Acts 2012, No
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§322.44. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
La. Rev. Stat. § 47:322.45 Disposition of certain collections in Concordia Parish
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§322.45. Disposition of certain collections in Concordia 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 Concordia Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.46 Disposition of certain collections in Lafourche Parish
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§322.46. Disposition of certain collections in Lafourche 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 Lafourche Parish under provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.47 Disposition of certain collections in Webster Parish
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§322.47. Disposition of certain collections in Webster 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 Webster Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:322.48 Disposition of certain collections in Grant Parish
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§322.48. Disposition of certain collections in Grant 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 Grant Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security…
La. Rev. Stat. § 47:322.49 Disposition of certain collections in Orleans Parish
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§322.49. Disposition of certain collections in Orleans Parish Notwithstanding the provisions of R.S. 47:322.38, 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) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans …
La. Rev. Stat. § 47:322.5 Disposition of certain collections in Tangipahoa Parish
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§322.5. Disposition of certain collections in Tangipahoa Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:321(C) shall be credited to the Bond Security and Redemption Fund, and a…
La. Rev. Stat. § 47:322.6 Disposition of certain collections in Washington Parish
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§322.6. Disposition of certain collections in Washington Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Washington Parish under the provisions of R.S. 47:321(C) shall be credited to the Bond Security and Redemption Fund, and a…
La. Rev. Stat. § 47:322.7 Disposition of certain collections in Allen Parish
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§322.7. Disposition of certain collections in Allen 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 Allen Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:322.8 Disposition of certain funds in Beauregard Parish
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§322.8. Disposition of certain funds in Beauregard 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 Beauregard Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:322.9 Disposition of certain collections in East Baton Rouge Parish
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§322.9. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:322.42, 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 parish of East Baton Rouge under the provisions of R.S. 47…
La. Rev. Stat. § 47:323 Repealed by Acts 1986, No
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§323. Repealed by Acts 1986, No. 389, §2.
La. Rev. Stat. § 47:324 Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
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§324. Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund Notwithstanding any other provision of law to the contrary, all revenue derived from mineral leases or exploration in any way of the mineral resources, including mineral revenues, from th…
La. Rev. Stat. § 47:325 Repealed by Acts 1988, No
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§325. Repealed by Acts 1988, No. 2, §2.
La. Rev. Stat. § 47:33 Credit for taxes paid in other states
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§33. Credit for taxes paid in other states Subject to the following conditions, resident individuals shall be allowed a credit against the taxes imposed by this Chapter for net income taxes imposed by and paid to another state on income taxable under this Chapter, provided that: …
La. Rev. Stat. § 47:331 Imposition of tax
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§331. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 321.1(A) and collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:332 Collection of the tax
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§332. 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 such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the m…
La. Rev. Stat. § 47:332.1 Disposition of certain collections in the parish of Jefferson
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§332.1. Disposition of certain collections in the parish of Jefferson A.(1) The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Jefferson, exclusive of Ward 11, under the provisions of R.S. 47:331(C) and 332 shall…
La. Rev. Stat. § 47:332.10 Disposition of certain collections in Orleans Parish
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§332.10. Disposition of certain collections in Orleans Parish A. The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Orleans Parish, under the provisions of R.S. 47:331(C) and 332 in each fiscal year shall be credited to the Bo…
La. Rev. Stat. § 47:332.11 Disposition of certain collections in Vermilion Parish
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§332.11. Disposition of certain collections in Vermilion Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Vermilion under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.12 Disposition of certain collections in Beauregard Parish
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§332.12. Disposition of certain collections in Beauregard Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Beauregard under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to …
La. Rev. Stat. § 47:332.13 Disposition of certain collections in St
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§332.13. Disposition of certain collections in St. Tammany Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.14 Disposition of certain collections in Tangipahoa Parish
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§332.14. Disposition of certain collections in Tangipahoa Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Tangipahoa Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.15 Repealed by Acts 2012, No
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§332.15. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
La. Rev. Stat. § 47:332.16 Disposition of certain collections in Ouachita Parish
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§332.16. Disposition of certain collections in Ouachita Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Ouachita Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:332.17 Disposition of certain collections in Pointe Coupee Parish
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§332.17. Disposition of certain collections in Pointe Coupee Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security…
La. Rev. Stat. § 47:332.18 Disposition of certain collections in Iberville Parish
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§332.18. Disposition of certain collections in Iberville Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish …
La. Rev. Stat. § 47:332.19 Disposition of certain collections in West Baton Rouge Parish
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§332.19. Disposition of certain collections in West Baton Rouge Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the …
La. Rev. Stat. § 47:332.2 Disposition of certain collections in East Baton Rouge Parish
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§332.2. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:332.48, the avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of East Baton Rouge under the provisions of R.S. 47:3…
La. Rev. Stat. § 47:332.20 Disposition of certain collections in St
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§332.20. Disposition of certain collections in St. Landry Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish…
La. Rev. Stat. § 47:332.21 Disposition of certain collections in Avoyelles Parish
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§332.21. Disposition of certain collections in Avoyelles Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.22 Disposition of certain collections in St
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§332.22. Disposition of certain collections in St. Bernard Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St. Bernard under the provisions of R.S. 4…