Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:464 Road tractors
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§464. Road tractors On each road tractor, an annual registration or license tax, on the basis of seven dollars and fifty cents ($7.50) per thousand pounds gross weight of such vehicle shall be imposed, provided that the minimum charge thereon shall not be less than twenty-five do…
La. Rev. Stat. § 47:465 Motorcycles
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§465. Motorcycles For each motorcycle an annual registration or license tax of three dollars ($3.00) shall be collected by the commissioner, or through such agency as he might designate.
La. Rev. Stat. § 47:466 Commercial passenger vehicles
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§466. Commercial passenger vehicles A. For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such with…
La. Rev. Stat. § 47:467 Commercial passenger vehicles operated under municipal franchises
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§467. Commercial passenger vehicles operated under municipal franchises Notwithstanding any provision of this Chapter where a bus or passenger coach or passenger carrying trailer or semi-trailer is operated wholly within the corporate limits of an incorporated municipality and al…
La. Rev. Stat. § 47:468 School and charity buses
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§468. School and charity buses Any passenger carrying vehicle, of whatever class, of a capacity of more than seven passengers and used in the transportation of teachers or pupils to or from schools or their institutions of learning under contract or other arrangement made by or w…
La. Rev. Stat. § 47:469 Taxi cabs
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§469. Taxi cabs For taxi cabs designed, constructed, and bona fide operated as such, the annual rate shall be thirty dollars per vehicle. The issuance of a registration certificate or license plate hereunder shall not be construed as an authority on the part of the owner or opera…
La. Rev. Stat. § 47:469.1 Special prestige license plate; "For Hire", city of New Orleans
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§469.1. Special prestige license plate; "For Hire", city of New Orleans A. Taxi cabs, limousines, horse-drawn carriages, pedicabs, general charter tour vehicles, sightseeing tour vehicles, courtesy vehicles, non-emergency medical vehicles, airport shuttles, and accessible taxi ca…
La. Rev. Stat. § 47:469.2 Taxi cabs; reconstructed title prohibition
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§469.2. Taxi cabs; reconstructed title prohibition No vehicle issued a reconstructed title as provided in R.S. 32:707 or which has ever been issued a title marked as salvage, rebuilt, junk, total loss, or any equivalent certificate of title in this state or any other state shall …
La. Rev. Stat. § 47:47 Exclusion from gross income; rental value of minister's dwelling
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§47. Exclusion from gross income; rental value of minister's dwelling The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under t…
La. Rev. Stat. § 47:470 Trademark or copyrighted logo license plate program for certain vehicles; commercial
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§470. Trademark or copyrighted logo license plate program for certain vehicles; commercial A. The purpose of this Section is to establish a program to curb the theft of commercial motor vehicle license plates for commercial fleet vehicles. B.(1) In addition to the provisions of t…
La. Rev. Stat. § 47:471 Military surplus motor vehicles; special license plate
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§471. Military surplus motor vehicles; special license plate A. The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish a special motor vehicle license plate for military surplus motor vehicles. B. On receipt of an applicat…
La. Rev. Stat. § 47:472 Lost certificate or number plate
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§472. Lost certificate or number plate A. If any number plate or registration certificate issued hereunder is lost, mutilated, or becomes illegible, or is transferred from one person to another, the person who is entitled thereto shall make immediate application for and obtain a …
La. Rev. Stat. § 47:473 Dealer inventory plates
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§473. Dealer inventory plates A. The office of motor vehicles (office) shall establish procedures by which licensed motor vehicle dealers (dealers) may obtain dealer inventory plates (plates). B. The office shall determine the design and material of the plates. C. The office shal…
La. Rev. Stat. § 47:473.1 Special personalized license plates for dealers
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§473.1. Special personalized license plates for dealers A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish and issue s…
La. Rev. Stat. § 47:473.2 Special handicapped license plates for dealers and owners of commercial vehicles
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§473.2. Special handicapped license plates for dealers and owners of commercial vehicles A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Correc…
La. Rev. Stat. § 47:474 Transporter plates
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§474. Transporter plates A. The office of motor vehicles shall establish procedures by which persons who transport vehicles of any type, by any method, may obtain transporter plates. B. The office of motor vehicles shall determine the design and material of the transporter plates…
La. Rev. Stat. § 47:474.1 In-transit plates
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§474.1. In-transit plates Any dealer in motor vehicles, or trailers, or semitrailers, or other vehicles, may operate or move any such vehicle, or cause any such vehicle to be operated, or moved, upon the public roads, highways, and bridges without registering the vehicle and with…
La. Rev. Stat. § 47:475 Minimum licenses
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§475. Minimum licenses Notwithstanding the provisions of R.S. 47:508, the minimum annual license fee for each vehicle subject to a license fee under this Chapter shall be ten dollars ($10.00), except that the minimum annual license fee shall be twenty-eight dollars ($28.00) for t…
La. Rev. Stat. § 47:476 Common carrier vehicle substitutions
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§476. Common carrier vehicle substitutions The amount of the registration or license tax applied to a vehicle classified as a common carrier in excess of the amount which would be applied to it if it were not so classified, may be deducted from the registration or license tax due…
La. Rev. Stat. § 47:477 Trailers to bear stenciled serial numbers
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§477. Trailers to bear stenciled serial numbers Before issuing a license for any semitrailer, trailer, or tandem semitrailer, the deputy secretary of the Department of Public Safety and Corrections shall require the owner to furnish the deputy secretary the serial number of each …
La. Rev. Stat. § 47:478 Trucks to bear name and address of owner or lessee; exceptions
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§478. Trucks to bear name and address of owner or lessee; exceptions A.(1) All interstate motor carriers registered with the Interstate Commerce Commission which operate on the highways shall bear the name or trade name of the motor carrier under whose authority the vehicle is be…
La. Rev. Stat. § 47:479 Exemptions from license fee or tax
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§479. Exemptions from license fee or tax In addition to the exemptions expressed elsewhere in this Chapter, the following shall be exempt from the payment of registration or license taxes: (1) Farm tractors, self propelled farm equipment, and rubber-tired farm wagons and carts, w…
La. Rev. Stat. § 47:479.1 Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
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§479.1. Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs No dealer in new vehicles shall be required to pay the registration, title, and license fee or tax when registering a new vehicle withdrawn from …
La. Rev. Stat. § 47:48 Exclusion from gross income; interest on Louisiana state or local government obligations
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§48. Exclusion from gross income; interest on Louisiana state or local government obligations The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be include…
La. Rev. Stat. § 47:480 Cost of collection
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§480. Cost of collection The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00. Amended by Acts …
La. Rev. Stat. § 47:481 Disposition of collections
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§481. Disposition of collections Except as provided in R.S. 47:480, all fees and taxes provided for in this Chapter, including the permit fees, shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the ac…
La. Rev. Stat. § 47:482 Interchange trailers and semi-trailers
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§482. Interchange trailers and semi-trailers Any trailer or semi-trailer which is duly registered in any state other than the state of Louisiana, may be operated upon the public highways of this state without registration or license, in the transportation of interstate and intras…
La. Rev. Stat. § 47:49 Exclusion from gross income; scholarships and fellowship grants
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§49. Exclusion from gross income; scholarships and fellowship grants A. General rule. In the case of an individual, gross income does not include (1) any amount received (a) as a scholarship at an educational institution (as defined in R.S. 47:79(B)(4)) or (b) as a fellowship gra…
La. Rev. Stat. § 47:490.1 Military honor plates for veterans and other military personnel
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§490.1. Military honor plates for veterans and other military personnel A.(1) The legislature finds that military service is absolutely essential to the protection of the way of life and form of government enjoyed by the citizens of this state and country. Indeed without the risk…
La. Rev. Stat. § 47:490.1.1 Military honor plates for veterans and other military personnel; issuance of
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§490.1.1. Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer A. The provisions of this Section shall be applicable to a Louisiana resident who has been issued a militar…
La. Rev. Stat. § 47:490.10 Military honor license plates for certain veterans of the United States Marine Corps
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§490.10. Military honor license plates for certain veterans of the United States Marine Corps A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreati…
La. Rev. Stat. § 47:490.11 Military honor license plates for Laos War veterans
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§490.11. Military honor license plates for Laos War veterans A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and v…
La. Rev. Stat. § 47:490.12 Military honor license plates; veterans of the Cold War
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§490.12. Military honor license plates; veterans of the Cold War A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, a…
La. Rev. Stat. § 47:490.13 Military honor license plates for veterans of the Vietnamese Conflict
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§490.13. Military honor license plates for veterans of the Vietnamese Conflict A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, …
La. Rev. Stat. § 47:490.14 Military honor license plates for veterans of the Korean War
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§490.14. Military honor license plates for veterans of the Korean War A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycl…
La. Rev. Stat. § 47:490.15 Military honor license plates for veterans of the United States Merchant Marine
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§490.15. Military honor license plates for veterans of the United States Merchant Marine A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational …
La. Rev. Stat. § 47:490.16 Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles
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§490.16. Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles A. The secretary shall establish and issue military honor license plates for motorized and nonmotorized World War II or Korean War military vehicles, incl…
La. Rev. Stat. § 47:490.17 Military honor license plates for survivors of Pearl Harbor
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§490.17. Military honor license plates for survivors of Pearl Harbor A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycle…
La. Rev. Stat. § 47:490.18 Military honor license plates for "Purple Heart" recipients
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§490.18. Military honor license plates for "Purple Heart" recipients A. The provisions of this Section shall be applicable to "Purple Heart" recipients. B. Upon application of a "Purple Heart" recipient, the secretary shall issue a military honor license plate to be used in lieu …
La. Rev. Stat. § 47:490.19 Military honor license plates; U.S
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§490.19. Military honor license plates; U.S. Army Airborne A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the U.S. Army Airborne plate. The license plates shall be restricted to use on passenger ca…
La. Rev. Stat. § 47:490.2 Military honor license plates for former prisoners of war
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§490.2. Military honor license plates for former prisoners of war A. The provisions of this Section shall be applicable to former prisoners of war of World War I, World War II, the Korean War, and the Vietnamese Conflict. B. Upon application of a former prisoner of war, the secre…
La. Rev. Stat. § 47:490.20 Military honor license plates; Iraq Campaign Veteran
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§490.20. Military honor license plates; Iraq Campaign Veteran A. The provisions of this Section shall be applicable to Iraq Campaign Medal recipients. B. Upon application of an Iraq Campaign Medal recipient, the secretary of the Department of Public Safety and Corrections shall i…
La. Rev. Stat. § 47:490.21 Military honor license plates; "Afghanistan Campaign Veteran"
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§490.21. Military honor license plates; "Afghanistan Campaign Veteran" A. The provisions of this Section shall be applicable to Afghanistan Campaign Medal recipients. B. Upon application of an Afghanistan Campaign Medal recipient, the secretary of the Department of Public Safety …
La. Rev. Stat. § 47:490.22 Military honor license plates; United States Armed Forces
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§490.22. Military honor license plates; United States Armed Forces A. The provisions of this Section shall be applicable to the members of the five active-duty services and their respective guard and reserve units of the Armed Forces of the United States. B. Upon application of a…
La. Rev. Stat. § 47:490.23 Military support license plates; Support Our Veterans
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§490.23. Military support license plates; Support Our Veterans A. The secretary of the Department of Public Safety and Corrections shall establish a military support license plate to be known as the "Support Our Veterans" license plate. The license plates shall be restricted to u…
La. Rev. Stat. § 47:490.24 Military honor license plates; Washington Artillery
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§490.24. Military honor license plates; Washington Artillery A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Washington Artillery" plate. B. Upon application of a Washington Artillery member, t…
La. Rev. Stat. § 47:490.25 Military honor license plates; Korean Defense Service
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§490.25. Military honor license plates; Korean Defense Service A. The provisions of this Section shall be applicable to Korean Defense Service Medal recipients. B. Upon application of a Korean Defense Service Medal recipient, the secretary of the Department of Public Safety and C…
La. Rev. Stat. § 47:490.26 Military honor license plates; "U.S
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§490.26. Military honor license plates; "U.S. Army Ranger" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "U.S. Army Ranger" plate. B. Upon application of a person authorized to wear a Ranger T…
La. Rev. Stat. § 47:490.27 Military honor license plates; "Distinguished Service Cross Recipient"
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§490.27. Military honor license plates; "Distinguished Service Cross Recipient" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Distinguished Service Cross Recipient" plate. B. Upon application…
La. Rev. Stat. § 47:490.28 Military honor license plates; "Cold War Veteran"
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§490.28. Military honor license plates; "Cold War Veteran" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Cold War Veteran" plate. B. Upon application of a person showing reasonable proof of h…