Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:139 Adjusted basis for determining gain or loss
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§139. Adjusted basis for determining gain or loss The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under R.S. 47:140 through 47:155, adjusted as provided in R.S. 47:156.
La. Rev. Stat. § 47:140 Unadjusted basis; in general
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§140. Unadjusted basis; in general The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.
La. Rev. Stat. § 47:1401 Creation of Board of Tax Appeals
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§1401. Creation of Board of Tax Appeals In order to provide effect to the provisions of Article V, Section 35 and Article VII, Section 3(A) of the Constitution of Louisiana, a board that will hear and timely decide, at a minimum of expense to the taxpayer, questions of law and fa…
La. Rev. Stat. § 47:1402 Membership of board; qualifications; appointment; term; vacancy; salary
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§1402. Membership of board; qualifications; appointment; term; vacancy; salary A.(1) The Board of Tax Appeals shall be composed of three members who shall be attorneys with tax law experience and who shall be qualified electors of the state. At least two of these board members sh…
La. Rev. Stat. § 47:1403 Designation of officers; domicile; quorum; seal
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§1403. Designation of officers; domicile; quorum; seal A.(1) The governor shall designate a chairman from the membership of the Board of Tax Appeals. (2) The member other than the chairman with the longest service on the board shall be its vice chairman, and shall perform duties …
La. Rev. Stat. § 47:1404 Employees of the board
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§1404. Employees of the board The board shall appoint as its principal assistant a secretary-clerk who shall be custodian of its files and records, and one private secretary who may also be the stenographer-reporter for the board. The board shall also appoint any other employees …
La. Rev. Stat. § 47:1405 Retention of records and property by the board
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§1405. Retention of records and property by the board All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.
La. Rev. Stat. § 47:1406 Expenditures
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§1406. Expenditures The board is authorized to make expenditures, including expenditures for personal services and for law books, books of reference, and periodicals, as may be necessary to efficiently execute the functions vested in the board. All expenditures of the board shall…
La. Rev. Stat. § 47:1407 Jurisdiction of the board
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§1407. Jurisdiction of the board A. The jurisdiction of the board shall extend to the following: (1) All matters relating to appeals for the redetermination of assessments, the determination of overpayments, payment under protest petitions, or other matters within its jurisdictio…
La. Rev. Stat. § 47:1408 Power to administer oaths and issue rules, orders, or subpoenas
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§1408. Power to administer oaths and issue rules, orders, or subpoenas A. For purposes of enforcing or administering this Chapter, any member of the board and the secretary-clerk for the board shall have the following powers: (1) Any board member and the secretary-clerk may admin…
La. Rev. Stat. § 47:1409 Witness fees and mileage
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§1409. Witness fees and mileage Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the district courts and the expense thereof shall be paid by the person summoning such witness or causing the …
La. Rev. Stat. § 47:141 Unadjusted basis; inventories
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§141. Unadjusted basis; inventories If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
La. Rev. Stat. § 47:1410 Findings of fact, decisions, and opinions
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§1410. Findings of fact, decisions, and opinions A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make …
La. Rev. Stat. § 47:1411 Documents to be served by registered mail
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§1411. Documents to be served by registered mail All papers or documents filed with the board which are required by law to be served upon opposing party or which because of a prayer contained therein, are asked to be served upon the opposing party or any counsel of record represe…
La. Rev. Stat. § 47:1412 Rules of evidence
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§1412. Rules of evidence The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.
La. Rev. Stat. § 47:1413 Rules and regulations
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§1413. Rules and regulations A. In all other matters regarding the conduct of its hearings, the board may prescribe and promulgate rules and regulations not inconsistent with law or the provisions of this Chapter. Upon promulgation, the rules and regulations shall be binding upon…
La. Rev. Stat. § 47:1414 Persons authorized to appear before the board
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§1414. Persons authorized to appear before the board A. Any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member and a taxpayer corporation may be represented by a bona fide officer of…
La. Rev. Stat. § 47:1415 Records open to public inspection
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§1415. Records open to public inspection All pleadings and evidence, documentary or otherwise, including the transcript of the stenographic report of the hearings held before the board in any matter to which its jurisdiction shall extend, shall be public records, open to the insp…
La. Rev. Stat. § 47:1416 Stenographic reports of hearings
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§1416. Stenographic reports of hearings The board shall, upon the request of any party to a matter before it or may upon its own motion, order that the hearing before it shall be reported by a stenographer, or be otherwise recorded and transcribed pursuant to regulation or rule o…
La. Rev. Stat. § 47:1417 Recusal; board members
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§1417. Recusal; board members A. In accordance with the provisions of the Code of Civil Procedure, a board member may voluntarily recuse himself and withdraw from any proceeding in which he cannot accord a fair and impartial hearing or consideration. B.(1) Any party may also requ…
La. Rev. Stat. § 47:1418 Definitions
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§1418. Definitions For purposes of this Chapter, except when the context requires otherwise, the words and expressions defined in this Section shall have the following meanings: (1) "Board" means the Board of Tax Appeals. (2) "Collector" means the state collector or a local colle…
La. Rev. Stat. § 47:142 Unadjusted basis; gifts after December 31, 1933
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§142. Unadjusted basis; gifts after December 31, 1933 If the property was acquired by gift after December 31, 1933, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that for the purpose of…
La. Rev. Stat. § 47:143 Unadjusted basis; transfer in trust after December 31, 1933
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§143. Unadjusted basis; transfer in trust after December 31, 1933 If the property be acquired after December 31, 1933, by a transfer in trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increas…
La. Rev. Stat. § 47:1431 Filing of petition
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§1431. Filing of petition A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the asses…
La. Rev. Stat. § 47:1432 Notice; hearing; decision
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§1432. Notice; hearing; decision A. The taxpayer, the collector, and other parties to proceedings pursuant to this Chapter shall be afforded notice and opportunity to be heard in each proceeding for the redetermination of an assessment, the consideration of a payment under protes…
La. Rev. Stat. § 47:1433 Publication of opinions and decisions
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§1433. Publication of opinions and decisions The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication…
La. Rev. Stat. § 47:1434 Judicial review of decision of the board
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§1434. Judicial review of decision of the board A. Within thirty days of mailing the notice of the signing of a decision or judgment of the board, any party may file a motion with the board for review of the decision or judgment by the appropriate appellate court. The date of act…
La. Rev. Stat. § 47:1435 Jurisdiction of courts to review decisions of the board
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§1435. Jurisdiction of courts to review decisions of the board A. Except as provided in Article V, Section 5(D) of the Constitution of Louisiana, the courts of appeal shall have exclusive jurisdiction to review the decisions or judgments of the board, and the judgment of any such…
La. Rev. Stat. § 47:1436 Determination of which appellate court has jurisdiction
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§1436. Determination of which appellate court has jurisdiction A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows: (1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not …
La. Rev. Stat. § 47:1437 Effect of final judgment
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§1437. Effect of final judgment A. When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty, the amount shall be paid by the taxpayer upon notice and demand from the…
La. Rev. Stat. § 47:1438 Date judgment becomes final
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§1438. Date judgment becomes final For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstance…
La. Rev. Stat. § 47:1439 Escrow account
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§1439. Escrow account A. The Board of Tax Appeals, with approval of the Cash Management Review Board, shall select a bank or financial institution to serve as fiscal agent of its Escrow Account, hereinafter referred to as "account". This fiscal agent shall distribute funds from t…
La. Rev. Stat. § 47:144 Unadjusted basis; gift or transfer in trust before January 1, 1934
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§144. Unadjusted basis; gift or transfer in trust before January 1, 1934 If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.
La. Rev. Stat. § 47:145 Unadjusted basis; property transmitted at death
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§145. Unadjusted basis; property transmitted at death If the property was acquired by bequest, devise, or inheritance, the basis shall be fair market value of such property at the time of such acquisition. In the case of property transferred in trust to pay the income for life to…
La. Rev. Stat. § 47:1451 Waiver of penalties
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§1451. Waiver of penalties A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or any other provision of law, the state collector may waive or remit the whole or any part of any penalty provided for taxes administered by the state collector. B. Nothing in …
La. Rev. Stat. § 47:146 Unadjusted basis; tax free exchanges generally
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§146. Unadjusted basis; tax free exchanges generally A. General rule. The following rules apply to exchanges governed by R.S. 47:133 or 47:134. (1) Nonrecognition property. The basis of the property permitted to be received under such Section without the recognition of gain or lo…
La. Rev. Stat. § 47:147 Repealed by Acts 1958, No
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§147. Repealed by Acts 1958, No. 443, §1.
La. Rev. Stat. § 47:1471 Repealed by Acts 2014, No
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§1471. Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.
La. Rev. Stat. § 47:148 Basis to corporations
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§148. Basis to corporations A. Property acquired by issuance of stock or as paid-in surplus. If property was acquired on or after January 1, 1956, by a corporation, (1) in connection with a transaction to which R.S. 47:133 E (relating to transfer of property to corporation contro…
La. Rev. Stat. § 47:1481 Authority of board to receive and consider claims against the state
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§1481. Authority of board to receive and consider claims against the state A. Any person who has a claim against the state of Louisiana for money erroneously paid into the State Treasury, or for any other claim, may present such claim to the Board of Tax Appeals, in such form and…
La. Rev. Stat. § 47:1482 Authority of board to conduct investigations
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§1482. Authority of board to conduct investigations The board is authorized to make such examination and investigation as it may deem necessary to determine the correctness of any claim presented; and for that purpose, the board is authorized to employ any expert accountant or cl…
La. Rev. Stat. § 47:1483 Payment of approved claims; notification to the legislature; offset of certain claims
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§1483. Payment of approved claims; notification to the legislature; offset of certain claims A. If a claim that equals or exceeds one hundred thousand dollars is approved by the Board of Tax Appeals, the chairman of the board, giving all of the facts and circumstances in connecti…
La. Rev. Stat. § 47:1484 Satisfaction of claims
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§1484. Satisfaction of claims A. At each regular session of the legislature, an amount shall be appropriated, except as provided in Subsections B and C of this Section, for the purpose of paying any and all claims that might be approved in accordance with the provisions of this P…
La. Rev. Stat. § 47:1485 Legislature not to consider claims not first presented to board
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§1485. Legislature not to consider claims not first presented to board The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of T…
La. Rev. Stat. § 47:1486 No appeal from action of board
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§1486. No appeal from action of board An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on …
La. Rev. Stat. § 47:149 Unadjusted basis; involuntary conversions
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§149. Unadjusted basis; involuntary conversions If the property was acquired, after December 31, 1933, as the result of a compulsory or involuntary conversion described in R.S. 47:136 the basis shall be the same as in the case of the property so converted, decreased in the amount…
La. Rev. Stat. § 47:15 Taxpayer's Bill of Rights
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§15. Taxpayer's Bill of Rights There is hereby established a Taxpayer's Bill of Rights to guarantee that the rights, privacy, and property of Louisiana taxpayers are safeguarded and protected during tax assessment, collection, and enforcement processes administered under the tax …
La. Rev. Stat. § 47:150 Unadjusted basis; wash sales of stock
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§150. Unadjusted basis; wash sales of stock If the property consists of stock or securities the acquisition of which, or the contract or option to acquire which resulted in the nondeductibility (under R.S. 47:160 relating to wash sales) of the loss from the sale or other disposit…
La. Rev. Stat. § 47:1501 Definitions
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§1501. Definitions A. The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. B. The term "Subtitle" means and includes all the Chapters in Subtitle…
La. Rev. Stat. § 47:1502 Administration by collector
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§1502. Administration by collector The collector shall collect and enforce the collection of all taxes, penalties, interest and other charges that may be due under the provisions of Sub-title II of this Title and administer the legislative mandates therein contained. To that end,…