Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
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…
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…