Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

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 …
La. Rev. Stat. § 47:338.106 Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
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§338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds A. The Livingston Parish School Board is hereby authorized to levy and collect a sales tax of one percent within the parish of Livingston as hereinafter set forth. B. The sa…
La. Rev. Stat. § 47:338.107 Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
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§338.107. Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elem…
La. Rev. Stat. § 47:338.108 City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
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§338.108. City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds A. In order to provide additional funds for the operation of the governmental affairs of the city of New Orleans, the governing authority of the …
La. Rev. Stat. § 47:338.109 Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
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§338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools…
La. Rev. Stat. § 47:338.11 Village of Maurice; additional sales and use tax authorized
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§338.11. Village of Maurice; additional sales and use tax authorized A. Notwithstanding any other provision of law to the contrary, the governing authority of the village of Maurice is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half…
La. Rev. Stat. § 47:338.110 Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, …
La. Rev. Stat. § 47:338.110.1 Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
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§338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized A. The school board of Tangipahoa Parish is hereby authorized to create within said parish a sales and use…
La. Rev. Stat. § 47:338.111 Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.111. Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Pointe Coupee Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax under the provisions of Article VI, Section 2…
La. Rev. Stat. § 47:338.112 Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.112. Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Morehouse Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Morehouse under the provisions o…
La. Rev. Stat. § 47:338.113 City school boards; authority to levy additional sales and use tax; use of proceeds
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§338.113. City school boards; authority to levy additional sales and use tax; use of proceeds A. Each city school board is hereby authorized to levy and collect an additional one-half percent sales and use tax within the city under the provisions of Article VI, Section 29(B) of t…
La. Rev. Stat. § 47:338.114 Certain parish school boards; authority to levy additional sales and use tax
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§338.114. Certain parish school boards; authority to levy additional sales and use tax A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect, for a period not exceeding three years from the date of the first le…
La. Rev. Stat. § 47:338.115 Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.115. Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Assumption Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Assumption under the provision…
La. Rev. Stat. § 47:338.116 West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.116. West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The West Feliciana Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of West Feliciana under t…
La. Rev. Stat. § 47:338.117 Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.117. Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Lincoln Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Lincoln under the provisions of Arti…
La. Rev. Stat. § 47:338.118 Certain parish school boards, authority to levy additional sales and use tax
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§338.118. Certain parish school boards, authority to levy additional sales and use tax A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect an additional sales and use tax not to exceed one-half percent within…
La. Rev. Stat. § 47:338.119 St
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§338.119. St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The St. Helena Parish School Board is hereby authorized to levy and collect an additional two percent sales and use tax within the parish of St. Helena under the provision…
La. Rev. Stat. § 47:338.12 City of Monroe; authority to levy additional sales and use taxes
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§338.12. City of Monroe; authority to levy additional sales and use taxes A.(1) The governing authority of the city of Monroe is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city of Monroe. (…
La. Rev. Stat. § 47:338.120 St
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§338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The St. Tammany Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of St. Tammany under the provisions of Arti…
La. Rev. Stat. § 47:338.121 Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Calcasieu Parish School Board is hereby authorized to levy an additional one-half of one percent sales and use tax within the parish of Calcasieu under the provisions o…
La. Rev. Stat. § 47:338.122 Ouachita Parish School Board; authority to levy additional sales and use tax
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§338.122. Ouachita Parish School Board; authority to levy additional sales and use tax A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Ouachita, excluding the city of Mo…
La. Rev. Stat. § 47:338.123 Webster Parish School Board; authority to levy additional sales and use tax
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§338.123. Webster Parish School Board; authority to levy additional sales and use tax A. The Webster Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Webster under the provisions of Article VI, Paragraph…
La. Rev. Stat. § 47:338.124 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds A. Notwithstanding any other provision of law to the contrary, the Union Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax w…
La. Rev. Stat. § 47:338.125 Caldwell Parish School Board; authority to levy additional sales and use tax
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§338.125. Caldwell Parish School Board; authority to levy additional sales and use tax A. The Caldwell Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Caldwell under the provisions of Article VI, Sectio…