Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:1502.1 Merger and consolidation of state tax collector for the city of New
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§1502.1. Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and…
La. Rev. Stat. § 47:1503 Powers of authorized representatives of collector
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§1503. Powers of authorized representatives of collector Any duly authorized representative of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this Sub-title.
La. Rev. Stat. § 47:1504 Organization of Department of Revenue
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§1504. Organization of Department of Revenue The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan s…
La. Rev. Stat. § 47:1504.1 Criminal history information; access to federal tax information
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§1504.1. Criminal history information; access to federal tax information The Department of Revenue is authorized to perform criminal history records checks of current and prospective employees, contractors, and subcontractors in accordance with the procedures provided in R.S. 15:…
La. Rev. Stat. § 47:1505 Collector's bond
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§1505. Collector's bond The collector shall give bond in favor of the governor of the state, or his successor in office, in the sum of seventy-five thousand dollars ($75,000.00), conditioned on the faithful performance of the duties imposed on him by this Sub-title. The premium o…
La. Rev. Stat. § 47:1506 Collector's records
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§1506. Collector's records The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports fi…
La. Rev. Stat. § 47:1506.1 Microfilm or microfiche records; electronic digitized records
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§1506.1. Microfilm or microfiche records; electronic digitized records A. Permission is hereby given to the secretary of the Department of Revenue to use microfilm, microfiche, or electronic data storage in the recordation, filing, and preservation of all records, forms, and docu…
La. Rev. Stat. § 47:1507 Authentication of secretary's records; fees for searching for documents
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§1507. Authentication of secretary's records; fees for searching for documents A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated…
La. Rev. Stat. § 47:1508 Confidentiality of tax records
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§1508. Confidentiality of tax records A.(1) Except as otherwise provided by law, the records and files of the secretary of the Department of Revenue or the records and files maintained pursuant to a tax ordinance, excluding ad valorem property taxes and ad valorem property tax as…
La. Rev. Stat. § 47:1508.1 Unauthorized disclosure of information
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§1508.1. Unauthorized disclosure of information A. Any officer, employee, or agent or any former officer, employee, or agent of the state of Louisiana or of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or rec…
La. Rev. Stat. § 47:1509 Publication of tax information
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§1509. Publication of tax information The collector may prepare and publish materials and memoranda concerning Louisiana tax matters as he deems will be of public interest, and may make nominal charges for such materials to defray the costs involved in such preparation and public…
La. Rev. Stat. § 47:151 Unadjusted basis; property acquired during affiliation
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§151. Unadjusted basis; property acquired during affiliation In the case of property acquired by a corporation, during a period of affiliation, from a corporation with which it was affiliated, the basis of such property after such period of affiliation, shall be determined in acc…
La. Rev. Stat. § 47:1510 Preservation of returns and reports
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§1510. Preservation of returns and reports A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of …
La. Rev. Stat. § 47:1511 Power to make rules and regulations
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§1511. Power to make rules and regulations In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included un…
La. Rev. Stat. § 47:1512 Power to employ counsel; attorney fees
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§1512. Power to employ counsel; attorney fees A. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Title, or to represent him in any proceeding under this Title. The private counsel employed by th…
La. Rev. Stat. § 47:1513 Power to administer oaths
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§1513. Power to administer oaths The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpo…
La. Rev. Stat. § 47:1514 Power to extend time to file returns and pay tax
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§1514. Power to extend time to file returns and pay tax A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions o…
La. Rev. Stat. § 47:1515 Prohibition of class action lawsuits
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§1515. Prohibition of class action lawsuits Notwithstanding any law to the contrary, no class action lawsuit shall be brought against the secretary of the Department of Revenue in the Board of Tax Appeals or any state or federal court by or on behalf of taxpayers or any other int…
La. Rev. Stat. § 47:1515.1 Sales tax refund; new housing construction
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§1515.1. Sales tax refund; new housing construction A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S.…
La. Rev. Stat. § 47:1515.2 Authority to collect fees; office of conservation
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§1515.2. Authority to collect fees; office of conservation A. The secretary of the Department of Revenue is hereby authorized to enter into an agreement with the Department of Conservation and Energy, office of conservation, at the request of the commissioner of conservation, to …
La. Rev. Stat. § 47:1515.3 Authority to collect severance taxes; Department of Agriculture and Forestry
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§1515.3. Authority to collect severance taxes; Department of Agriculture and Forestry A. The secretary is hereby authorized to enter into an agreement with the Department of Agriculture and Forestry to collect timber severance taxes assessed by the Department of Revenue. B. The a…
La. Rev. Stat. § 47:1516 Out-of-state debt collection
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§1516. Out-of-state debt collection A. To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt …
La. Rev. Stat. § 47:1516.1 In-state debt collection
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§1516.1. In-state debt collection A.(1) To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt…
La. Rev. Stat. § 47:1517 Tax exemption budget
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§1517. Tax exemption budget A. No later than the first day of March the secretary of the Department of Revenue shall prepare and submit to the governor and the legislature a tax exemption budget in the manner set forth in this Section. B.(1) The annual tax exemption budget shall …
La. Rev. Stat. § 47:1517.1 Tax incentives; state agencies and state offices that administer tax incentives;
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§1517.1. Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements A. The Department of Revenue is required to prepare a tax exemption budget each year that includes state revenue loss for the preceding three years caused by each tax …
La. Rev. Stat. § 47:1517.2 Tax incentive and economic development program evaluation and reporting;
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§1517.2. Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor A. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection: (1) "Economic development program" mean…
La. Rev. Stat. § 47:1518 Authority to require whole-dollar reporting on tax returns
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§1518. Authority to require whole-dollar reporting on tax returns A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedu…
La. Rev. Stat. § 47:1519 Payment of taxes by electronic funds transfer; credit or debit cards; other
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§1519. Payment of taxes by electronic funds transfer; credit or debit cards; other A. In payment of all taxes, penalties, interest, fees, and payments due under any state law for which the authority to collect has been delegated to the secretary of the Department of Revenue, the …
La. Rev. Stat. § 47:152 Basis of property received in liquidations
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§152. Basis of property received in liquidations A. General rule. If property is received in a distribution in partial or complete liquidation and if gain or loss is recognized on receipt of such property, then the basis of the property in the hands of the distributee shall be th…
La. Rev. Stat. § 47:1520 Electronically filed returns; signatures
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§1520. Electronically filed returns; signatures A.(1) The secretary may require electronic filing of tax returns or reports under any of the following circumstances: (a) The taxpayer is required to pay electronically. (b) Persons severing oil or gas from the soil or water of the …
La. Rev. Stat. § 47:1520.1 Electronically filed returns; signatures and direct deposit
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§1520.1. Electronically filed returns; signatures and direct deposit A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxp…
La. Rev. Stat. § 47:1520.2 Electronically filed claims for refunds; overpayment of sales tax
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§1520.2. Electronically filed claims for refunds; overpayment of sales tax A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpa…
La. Rev. Stat. § 47:1521 Immediate disposition of collections
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§1521. Immediate disposition of collections Notwithstanding any other law to the contrary, all money received by the secretary shall be paid to the state treasurer and shall be deposited immediately upon receipt into the state treasury pursuant to Article VII, Section 9(A) of the…
La. Rev. Stat. § 47:1522 Alternative dispute resolution
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§1522. Alternative dispute resolution The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assis…
La. Rev. Stat. § 47:1523 Reciprocal agreements; federal government
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§1523. Reciprocal agreements; federal government The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and …
La. Rev. Stat. § 47:1524 Tax credit registry; requirements; limitations
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§1524. Tax credit registry; requirements; limitations A. Purpose. The intent of this Section is to provide for a centralized registration and recordation system for transferable tax credits granted, issued, and authorized by the state of Louisiana. The provisions of this Section …
La. Rev. Stat. § 47:1525 Louisiana Tax Institute; membership, terms, and duties and powers
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§1525. Louisiana Tax Institute; membership, terms, and duties and powers A. There is hereby established within the legislature the Louisiana Tax Institute, hereinafter referred to as "Institute" which shall be a public body and shall serve as the official advisory tax law revisio…
La. Rev. Stat. § 47:153 Unadjusted basis; property converted from personal use
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§153. Unadjusted basis; property converted from personal use In the case of property converted from personal use to business use or to use for profit, the basis shall be the lower of: (1) the fair market value of such property at the time of the conversion; or (2) the basis as ot…
La. Rev. Stat. § 47:154 Repealed by Acts 1958, No
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§154. Repealed by Acts 1958, No. 169, §1.
La. Rev. Stat. § 47:1541 Secretary's duty to determine correct tax
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§1541. Secretary's duty to determine correct tax A. As soon as practicable after each return or report is filed under any of the provisions of this Title the secretary shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the …
La. Rev. Stat. § 47:1542 Power to examine records and premises of taxpayer
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§1542. Power to examine records and premises of taxpayer For the purpose of administering the provisions of this Sub-title, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the plac…
La. Rev. Stat. § 47:1542.1 Retention of records by taxpayers
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§1542.1. Retention of records by taxpayers Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they rela…
La. Rev. Stat. § 47:1542.2 Power to request records in machine-sensible format
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§1542.2. Power to request records in machine-sensible format A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or…
La. Rev. Stat. § 47:1543 Power to examine the records of third parties
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§1543. Power to examine the records of third parties For the purpose of administering the provisions of this Sub-title, 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. § 47:1544 Power to conduct hearings
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§1544. 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 busine…
La. Rev. Stat. § 47:1545 Power to subpoena witnesses; fees
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§1545. 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 believe…
La. Rev. Stat. § 47:1546 Notice to attend hearings, how given
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§1546. Notice to attend hearings, how given The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, 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. § 47:1547 Procedure to compel witnesses to attend and to testify at hearing
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§1547. Procedure to compel witnesses to attend and to testify at hearing If a person subpoenaed to attend any hearing under this Sub-title refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts or documents, pertinent to…
La. Rev. Stat. § 47:1548 Rule to show cause and examination of judgment debtor
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§1548. 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 Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that …
La. Rev. Stat. § 47:155 Unadjusted basis; property acquired before January 1, 1934
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§155. Unadjusted basis; property acquired before January 1, 1934 In the case of property acquired before January 1, 1934, if the basis otherwise determined under R.S. 47:140 through 47:154, adjusted as provided in R.S. 47:156, is less than the fair market value of the property as…