Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:38 Repealed by Acts 2009, No
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§38. Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.
La. Rev. Stat. § 47:380 Repealed by Acts 1952, No
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§380. Repealed by Acts 1952, No. 100, §2.
La. Rev. Stat. § 47:381 Repealed by Acts 1977, No
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§381. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:382 §§382 to 384 Repealed by Acts 1986, No
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§382. §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:385 Repealed by Acts 1977, No
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§385. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:385.1 Repealed by Acts 1986, No
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§385.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:386 §§386 to 388 Repealed by Acts 1986, No
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§386. §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:389 Repealed by Acts 1977, No
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§389. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:390 Repealed by Acts 1986, No
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§390. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:391 Repealed by Acts 1977, No
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§391. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:392 §§392 to 403 Repealed by Acts 1986, No
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§392. §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:4 Same; authority of foreign officials to sue
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§4. Same; authority of foreign officials to sue A certificate of the Secretary of State of the other state that a certain official has the authority to collect the taxes in issue shall be conclusive proof of that authority and of his authority to bring a suit for such taxes in hi…
La. Rev. Stat. § 47:404 §§404, 405 Repealed by Acts 1981, No
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§404. §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982
La. Rev. Stat. § 47:41 Net income
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§41. Net income "Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
La. Rev. Stat. § 47:42 Gross income defined
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§42. Gross income defined A. General definition. "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sal…
La. Rev. Stat. § 47:4201 §§4201 to 4205 Repealed by Acts 1986, No
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§4201. §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.
La. Rev. Stat. § 47:43 Exclusion from gross income; certain death benefits
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§43. Exclusion from gross income; certain death benefits A. Proceeds of life insurance contracts payable by reason of death. (1) General rule. Except as otherwise provided in Paragraph (2) of this Subsection and in Subsection D of this Section, gross income does not include amoun…
La. Rev. Stat. § 47:4301 Findings and purpose
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§4301. Findings and purpose A. The state, in order to induce industrial development in the state, seeks to encourage the establishment of new business enterprises and the retention and/or expansion of existing businesses in this state. One of the purposes of such legislation is t…
La. Rev. Stat. § 47:4302 Contracts of exemption; renegotiation; violation; lists
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§4302. Contracts of exemption; renegotiation; violation; lists A. The Board of Commerce and Industry with approval of the governor may, pursuant to its rule, enter into contracts for periods not exceeding five years with businesses, that by rule, shall be defined in a manner cons…
La. Rev. Stat. § 47:4303 Review of exemption applications
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§4303. Review of exemption applications A. Applications for contracts of exemption shall be addressed to Louisiana Economic Development, and a notice of the application and amount and type of exemption thereof shall be transmitted to each member of the legislature and to the asse…
La. Rev. Stat. § 47:4304 Requirements for exemption
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§4304. Requirements for exemption A. In determining whether to recommend a contract of exemption from taxation, the secretary of economic development and the Board of Commerce and Industry, by rule and in its deliberations, and in determining whether to enter into such a contract…
La. Rev. Stat. § 47:4305 Granting of contract
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§4305. Granting of contract A. Whenever the governor and the Legislative Budget Committee finds that the contract submitted by the Board of Commerce and Industry satisfies the requirements of this Chapter, they shall advise the Board of Commerce and Industry that it may enter int…
La. Rev. Stat. § 47:4306 Rules and regulations
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§4306. Rules and regulations Louisiana Economic Development and the Board of Commerce and Industry 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. Added by Acts 1982, N…
La. Rev. Stat. § 47:4311 Findings and purpose
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§4311. Findings and purpose It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that the expansion, restoration, improvement, and development of existing commercial structures an…
La. Rev. Stat. § 47:4312 Definitions
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§4312. Definitions For purposes of this Chapter, the following terms shall have the meanings indicated unless the context clearly indicates otherwise: (1) "Board" means the State Board of Commerce and Industry or its successor. (2) "Downtown district" means a downtown development…
La. Rev. Stat. § 47:4313 Contracts of limited exemption
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§4313. Contracts of limited exemption A.(1) The board, with the approval of the governor and the local governing authority, may enter into a contract granting to a property owner who proposes the expansion, restoration, improvement, or development of a commercial structure or str…
La. Rev. Stat. § 47:4314 Review of exemption applications
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§4314. Review of exemption applications A. Each application for a contract of limited exemption shall be addressed to Louisiana Economic Development. Such application shall be on such form as the department may prescribe and shall be filed with the department. Louisiana Economic …
La. Rev. Stat. § 47:4315 Requirements for exemption
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§4315. Requirements for exemption A. A contract of exemption from taxation may be entered into by the board under this Chapter only if each of the following requirements are met: (1) The expansion, restoration, improvement, or development of the structure shall comply with such s…
La. Rev. Stat. § 47:4316 Granting of contract
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§4316. Granting of contract A. Whenever the governor and the local governing authority notify the board that they have approved the application for limited exemption as provided in R.S. 47:4313, the board may enter into a contract with the applicant granting the limited exemption…
La. Rev. Stat. § 47:4317 Reports to parish assessor
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§4317. Reports to parish assessor The owner of the project granted a limited exemption pursuant to the provisions of this Chapter shall file with the assessor of the parish in which the structure is located any report required by law on forms furnished by the assessor in order th…
La. Rev. Stat. § 47:4318 Transfer of contract
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§4318. Transfer of contract If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and th…
La. Rev. Stat. § 47:4319 Rules and regulations
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§4319. Rules and regulations Louisiana Economic Development and the board 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. Added by Acts 1983, No. 445, §1.
La. Rev. Stat. § 47:4331 Repealed by Acts 2024, 3rd Ex
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§4331. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:4351 Definitions
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§4351. Definitions For the purposes of this Chapter, the following terms shall have the meanings indicated unless the context clearly indicates otherwise: (1) "Board" means the State Board of Commerce and Industry or its successor. (2) "Business" means any individual, firm, joint…
La. Rev. Stat. § 47:4352 Program administration
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§4352. Program administration There is hereby established a program to implement the exemption provided by Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be implemented and administered by Louisiana Economic Development, which shall adopt and promu…
La. Rev. Stat. § 47:4353 Parish participation
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§4353. Parish participation A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities: (1) The parish governing author…
La. Rev. Stat. § 47:4354 Targeted non-manufacturing business
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§4354. Targeted non-manufacturing business A targeted non-manufacturing business shall meet all of the following requirements: (1) The business undertakes a project to establish a new or expanded facility in the state. (2) The primary activities at the facility are or will be amo…
La. Rev. Stat. § 47:4355 Contracts
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§4355. Contracts A. At the invitation of the secretary or any of the local governmental entities listed in R.S. 47:4353(A)(1), a targeted non-manufacturing business undertaking a project in a participating parish may apply for a contract by submitting to the department such certi…
La. Rev. Stat. § 47:44 Exclusion from gross income; portion of amounts received as annuities
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§44. Exclusion from gross income; portion of amounts received as annuities A. General rule for annuities. Except as otherwise provided in this Chapter, gross income includes any amount received as an annuity (whether for a period certain or during one or more lives) under an annu…
La. Rev. Stat. § 47:44.1 Annual retirement or disability income; exemption from taxation
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§44.1. Annual retirement or disability income; exemption from taxation A. Twelve thousand dollars of annual retirement income which is received by an individual sixty-five years of age or older shall be exempt from state income taxation. "Annual retirement income" is defined as p…
La. Rev. Stat. § 47:44.2 Federal social security benefits; federal and railroad retirement income exempt from taxation
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§44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. 301 et seq.), and any income received by an individu…
La. Rev. Stat. § 47:45 Exclusion from gross income; gifts and inheritances
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§45. Exclusion from gross income; gifts and inheritances The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross…
La. Rev. Stat. § 47:451 Definitions and terms
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§451. Definitions and terms The following words and phrases, when used in this Chapter, shall, for the purpose of this Chapter, have the meaning respectively ascribed to them in this Section, except in those instances where the context clearly discloses and indicates a different …
La. Rev. Stat. § 47:452 Designation of tax
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§452. Designation of tax The tax levied in this Chapter shall be known as the "Vehicle Registration License Tax."
La. Rev. Stat. § 47:46 Exclusion from gross income; compensation for injuries or sickness
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§46. Exclusion from gross income; compensation for injuries or sickness Gross income does not include: (1) amounts received under workers' compensation acts as compensation for personal injuries or sickness; (2) the amounts of any damages received (whether by suit or agreement) o…
La. Rev. Stat. § 47:46.1 Amounts received under accident and health plans
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§46.1. Amounts received under accident and health plans A. Amounts attributable to employer contributions. Except as otherwise provided in this Section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gro…
La. Rev. Stat. § 47:46.2 Contributions by employer to accident and health plans
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§46.2. Contributions by employer to accident and health plans Gross income does not include contributions by the employer to accident or health plans for compensation, through insurance or otherwise, to his employees for personal injuries or sickness. Added by Acts 1958, No. 242,…
La. Rev. Stat. § 47:461 General
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§461. General There shall be paid to the commissioner, for the registration and licensing by the State of Louisiana of all vehicles and motor vehicles, an annual registration license fee or tax according to the classifications and rates hereinafter set forth. {{NOTE: SEE ACTS 198…
La. Rev. Stat. § 47:462 Trucks and trailers
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§462. Trucks and trailers A. Classification. For the purpose of registration and licensing hereunder, trucks, tandem trucks, truck-tractors, semitrailers, and trailers shall be classified as follows: (1) Those carrying or transporting freight, merchandise, or other property excep…
La. Rev. Stat. § 47:463 Private passenger vehicles; amputee veterans exempted; church, church school, and
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§463. Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles A.(1) For each passenger-carrying automobile, van, low-speed vehicle as defined in R.S. 32:1(40), or other motor vehicle carrying only persons and their personal effec…