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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:537 Penalty for violations
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§537. Penalty for violations Every person convicted of a violation of any of the provisions of this Chapter for which another penalty is not specifically provided shall be fined not more than one hundred dollars, or imprisoned for not more than thirty days, or both.
La. Rev. Stat. § 47:538 Jurisdiction
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§538. Jurisdiction Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the pen…
La. Rev. Stat. § 47:539 Prosecutions
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§539. Prosecutions Prosecutions for violations of this Chapter may be by affidavit made in the name of the state. This affidavit may be made by the commissioner, by any officer of the Division of State Police or other authorized representative. Attorney General of the State, the …
La. Rev. Stat. § 47:54 Deductions from gross income; interest
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§54. Deductions from gross income; interest A. In computing net income, there shall be allowed as deductions all interest paid or accrued within the taxable year on indebtedness except: (1) On indebtedness incurred or continued to purchase or carry obligations or securities the i…
La. Rev. Stat. § 47:540 Arrest
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§540. Arrest Any officer of the Division of State Police or other peace officer or any authorized representative of the commissioner has the right, power, and authority to arrest, without warrant, and take before any committing magistrate of the parish in which the offense shall …
La. Rev. Stat. § 47:55 Deductions from gross income; taxes generally
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§55. Deductions from gross income; taxes generally In computing net income, there shall be allowed as deductions all taxes paid or accrued within the taxable year except: (1) Taxes imposed by this chapter; (2) Estate and gift taxes; (3) Taxes assessed against local benefits of a …
La. Rev. Stat. § 47:551 Imposition of tax
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§551. Imposition of tax A. There is hereby levied a state tax of two and one-half percent and a local tax of one-half of one percent of the gross proceeds derived from the lease or rental of an automobile pursuant to an automobile rental contract, less any sales and use tax inclu…
La. Rev. Stat. § 47:56 Deductions from gross income; taxes on shareholders paid by corporation
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§56. Deductions from gross income; taxes on shareholders paid by corporation A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the cor…
La. Rev. Stat. § 47:57 Deductions from gross income; charitable and other contributions
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§57. Deductions from gross income; charitable and other contributions In computing the net income of an individual, or a corporation, deductions shall be allowed for contributions or gifts made within the taxable year to or for the use of: (1) The State of Louisiana, or any polit…
La. Rev. Stat. § 47:58 Deductions from gross income; bad debts
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§58. Deductions from gross income; bad debts In computing net income, deductions shall be allowed for debts which become worthless within the taxable year, or, in the discretion of the collector, for a reasonable addition to a reserve for bad debts; and when satisfied that a debt…
La. Rev. Stat. § 47:59 Deductions from gross income; alimony payments
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§59. Deductions from gross income; alimony payments In computing net income, deductions shall be allowed for amounts paid as alimony, including alimony pendente lite, by husband or wife under order of court of competent jurisdiction. This Section shall not apply to that part of a…
La. Rev. Stat. § 47:59.1 Deduction from gross income; adaptive home improvements
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§59.1. Deduction from gross income; adaptive home improvements A. Any person with a disability, as described by R.S. 51:2232, which is permanent in nature, whose gross family income is fifty thousand dollars or less, may deduct from the individual's gross income any expense incur…
La. Rev. Stat. § 47:6 Definitions
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§6. Definitions The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability. Acts 1950, No. 19, §4.
La. Rev. Stat. § 47:60 Deductions from gross income; losses by individuals
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§60. Deductions from gross income; losses by individuals In computing the net income of an individual, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise: (1) If incurred in trade or business; or (2) If incur…
La. Rev. Stat. § 47:60.1 Deductions from gross income; casualty losses by individuals
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§60.1. Deductions from gross income; casualty losses by individuals Any resident of the area declared to be a disaster area by the President of the United States because of Hurricane Camille, which occurred on August 19, 1969, may deduct from his Louisiana net income for the year…
La. Rev. Stat. § 47:6001 Tax exemption; certain aircraft
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§6001. Tax exemption; certain aircraft A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation. B. Repealed…
La. Rev. Stat. § 47:6002 Urban Land-Banking Law; acquisition of real property
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§6002. Urban Land-Banking Law; acquisition of real property The real property of any governing authority acquired or held by the authority for the purposes set forth in the Urban Land-Banking Law* is declared to be public property and shall be exempt from any tax imposed by the s…
La. Rev. Stat. § 47:6003 Work-Based Learning Tax Credit
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§6003. Work-Based Learning Tax Credit A. This Section shall be known and may be cited as the "Work-Based Learning Tax Credit Act". B. The legislature hereby finds that an insufficient number of people with adequate levels of on-the-job training is an impediment to workforce devel…
La. Rev. Stat. § 47:6005 Qualified new recycling manufacturing or process equipment and service contracts
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§6005. Qualified new recycling manufacturing or process equipment and service contracts A. For the purposes of this Section: (1) "Beneficial use" means the use of waste material for some profitable purpose (e.g., incorporating sludge into soil to amend the soil). Avoidance of pro…
La. Rev. Stat. § 47:6006 Tax credits for local inventory taxes paid
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§6006. Tax credits for local inventory taxes paid A.(1) There shall be allowed a credit against Louisiana income tax for ad valorem taxes paid to political subdivisions on inventory held by manufacturers, distributors, and retailers. (2) There shall be allowed a credit against Lo…
La. Rev. Stat. § 47:6006.1 Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands
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§6006.1. Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters A. There shall be allowed a credit against any Louisiana income tax for ad valorem taxes paid to political subdivisions on vessels in Outer Continental Shelf Lands Act Waters a…
La. Rev. Stat. § 47:6007 Motion picture production tax credit
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§6007. Motion picture production tax credit A. Purpose. The primary objective of this Section is to encourage development in Louisiana of a strong capital and infrastructure base for motion picture production in order to achieve an independent, self-supporting industry. This obje…
La. Rev. Stat. § 47:6008 Tax credits for donations made to assist playgrounds in economically depressed
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§6008. Tax credits for donations made to assist playgrounds in economically depressed areas A. There shall be allowed a credit against any Louisiana income tax for qualified donations made to qualified playgrounds. The credit shall be an amount equal to the lesser of seven hundre…
La. Rev. Stat. § 47:6013 Tax credits for donations made to public schools
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§6013. Tax credits for donations made to public schools A. There shall be allowed a credit against the corporation income tax for qualified donations made to a public school. The credit shall be an amount equal to twenty-eight percent of the appraised value of the qualified donat…
La. Rev. Stat. § 47:6014 Credit for property taxes paid by certain telephone companies; fund
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§6014. Credit for property taxes paid by certain telephone companies; fund A. Pursuant to the provisions of this Section, there shall be allowed a credit against Louisiana income taxes in an amount equal to forty percent of the aggregate ad valorem taxes paid to political subdivi…
La. Rev. Stat. § 47:6015 Research and development tax credit
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§6015. Research and development tax credit A. The Legislature of Louisiana hereby finds and declares that the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, growth, and expansion of the private sector within th…
La. Rev. Stat. § 47:6016.1 Louisiana New Markets Jobs Act; premium tax credit
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§6016.1. Louisiana New Markets Jobs Act; premium tax credit A. The provisions of this Section shall be known as and may be cited as the "Louisiana New Markets Jobs Act". B. As used in this Section, the following words, terms, and phrases have the meaning ascribed to them unless a…
La. Rev. Stat. § 47:6017 Tax credits for certain expenses paid by economic development corporations
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§6017. Tax credits for certain expenses paid by economic development corporations A. There shall be allowed a credit against any Louisiana income tax for the filing fee paid to the Louisiana State Bond Commission that is incurred by an economic development corporation in the prep…
La. Rev. Stat. § 47:6019 Tax credit; rehabilitation of historic structures
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§6019. Tax credit; rehabilitation of historic structures A.(1)(a)(i) There shall be a credit against income tax for the amount of eligible costs and expenses incurred during the rehabilitation of a historic structure located in a downtown development district, located in a cultur…
La. Rev. Stat. § 47:6020 Angel Investor Tax Credit Program
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§6020. Angel Investor Tax Credit Program A. Purpose. The legislature finds that the welfare of the state is enhanced by a healthy entrepreneurial business environment and that ready sources of capital necessary to support this environment are not currently available. The Angel In…
La. Rev. Stat. § 47:6022 Digital interactive media and software tax credit
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§6022. Digital interactive media and software tax credit A. Short title. This Section shall be known and may be referred to as the "Louisiana Digital Media and Software Act". B. Purpose. The primary objective of this Section is to encourage development in Louisiana of a strong ca…
La. Rev. Stat. § 47:6023 Sound recording investor tax credit
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§6023. Sound recording investor tax credit A. Purpose. The primary objective of this Section is to encourage development in Louisiana of a strong capital base for sound recording productions in order to achieve a more independent, self-supporting music and sound recording industr…
La. Rev. Stat. § 47:6024 Rural hospital service district cooperative endeavors and joint ventures
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§6024. Rural hospital service district cooperative endeavors and joint ventures No ad valorem or personal property taxes shall be imposed by any parish, municipality, school board, or other political subdivision of the state on cooperative endeavors and joint ventures involving a…
La. Rev. Stat. § 47:6028 Louisiana Youth Jobs Tax Credit Program
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§6028. Louisiana Youth Jobs Tax Credit Program A. Purpose. It is hereby found that disadvantaged youth in Louisiana are often unemployed or underemployed through no fault of their own. The purpose of this program is to help young people entering the workforce have a successful st…
La. Rev. Stat. § 47:6031 Louisiana Community Economic Development Act; tax credits; amount; duration;
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§6031. Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit A.(1)(a) Except as provided in Subsection B of this Section, a taxpayer may earn and apply for and, if qualified, be granted a credit on any income or corporation franchise tax liability o…
La. Rev. Stat. § 47:6032 Tax credit for certain milk producers
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§6032. Tax credit for certain milk producers A. A resident taxpayer engaged in the business of producing milk for sale shall be allowed a refundable tax credit based on the amount of milk produced and sold. The credit may be claimed against any Louisiana income tax. The credit sh…
La. Rev. Stat. § 47:6033 Apprenticeship tax credits
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§6033. Apprenticeship tax credits A. Purpose. The legislature hereby determines that a major impediment to the economy of the state is the lack of an adequate number of people in the workforce with sufficient on the job training to find and keep good paying jobs already present a…
La. Rev. Stat. § 47:6034 Musical and theatrical production income tax credit
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§6034. Musical and theatrical production income tax credit A. Purpose. It is the intention of the legislature in creating these different types of tax credits: a credit for qualified production expenditures made from investments in a state-certified musical or theatrical producti…
La. Rev. Stat. § 47:6038 Reports; tax incentives administered by Louisiana Economic Development
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§6038. Reports; tax incentives administered by Louisiana Economic Development Notwithstanding any provision of law to the contrary, the secretary of Louisiana Economic Development shall report to the Joint Legislative Committee on the Budget information concerning the granting an…
La. Rev. Stat. § 47:6042 Credits; qualifying foster care charitable organizations
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§6042. Credits; qualifying foster care charitable organizations A.(1)(a) There shall be allowed a nonrefundable income tax credit for donations a Louisiana taxpayer makes during a taxable year to a qualifying foster care charitable organization. The amount of the credit shall be …
La. Rev. Stat. § 47:6043 Recycling of oyster shells; restaurant tax credit
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§6043. Recycling of oyster shells; restaurant tax credit A. The purpose of this Section is to create an incentive for Louisiana restaurants to divert from landfills a natural resource that would otherwise be a waste product and instead facilitate the use of that resource in impro…
La. Rev. Stat. § 47:6044 Louisiana Fortified Roof Tax Credit Program
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§6044. Louisiana Fortified Roof Tax Credit Program A. Definitions. For purposes of this Section: (1) "Department" means the Louisiana Department of Revenue. (2) "Qualified expenses" means the cost of purchase and installation paid by a taxpayer to meet or exceed the fortified roo…
La. Rev. Stat. § 47:61 Deductions from gross income; losses by corporations
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§61. Deductions from gross income; losses by corporations In computing the net income of corporations, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise. The basis for determining the amount of deduction for…
La. Rev. Stat. § 47:6101 Purpose
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§6101. Purpose The legislature hereby determines that the benefits of quality child care are indisputable, and that a striking connection exists between children's learning experiences well before kindergarten and his or her later school success. Acts 2007, No. 394, §1, eff. July…
La. Rev. Stat. § 47:6102 Definitions
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§6102. Definitions For purposes of this Chapter, the following terms shall have the following definitions: (1) "Child" or "children" means people who are five years of age or less. (2) "Child care facility" means any entity that the state administrator of the Child Care Developme…
La. Rev. Stat. § 47:6103 Implementation
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§6103. Implementation A.(1) The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Proce…
La. Rev. Stat. § 47:6104 Child care expense tax credit
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§6104. Child care expense tax credit A. There shall be a credit against Louisiana individual income tax for child care expenses in addition to the credit provided for such expenses in R.S. 47:297.4. Such credit shall be based upon the credit provided for such expenses in R.S. 47:…
La. Rev. Stat. § 47:6105 Child care provider tax credit
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§6105. Child care provider tax credit A. There shall be a credit against any Louisiana income tax for a child care provider. The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit shall be an amount based upon the average monthly number of children who…
La. Rev. Stat. § 47:6106 Credit for child care directors and staff
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§6106. Credit for child care directors and staff A. There shall be a credit against Louisiana individual income tax refundable as provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff. The tax credit shall be for the following amounts and sh…
La. Rev. Stat. § 47:6107 Business-supported child care
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§6107. Business-supported child care A.(1) There shall be a refundable credit against any Louisiana income tax for the eligible business child care expenses supported by a business. The total amount of credits granted pursuant to this Paragraph shall not exceed the amount provide…
