Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:490.29 Military honor license plates; "Global War on Terrorism Expeditionary Medal"
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§490.29. Military honor license plates; "Global War on Terrorism Expeditionary Medal" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Global War on Terrorism Expeditionary Medal" plate. B. Upon…
La. Rev. Stat. § 47:490.3 Military honor license plates for members of the Louisiana National Guard
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§490.3. Military honor license plates for members of the Louisiana National Guard A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for passenger cars, pickup trucks, vans, motorcycles, recreational vehicles, and mot…
La. Rev. Stat. § 47:490.30 Military honor license plates; "Bronze Star Medal"
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§490.30. Military honor license plates; "Bronze Star Medal" A. The provisions of this Section shall be applicable to Bronze Star Medal recipients. B. Upon application of a Bronze Star Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a …
La. Rev. Stat. § 47:490.31 Military honor license plates for certain disabled veterans; one hundred percent
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§490.31. Military honor license plates for certain disabled veterans; one hundred percent disabled A. For the purpose of this Section, a qualified disabled veteran shall be any veteran who has a service-connected disability of one hundred percent as determined by the United State…
La. Rev. Stat. § 47:490.32 Military honor license plates for "Purple Heart" disabled veterans
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§490.32. Military honor license plates for "Purple Heart" disabled veterans A. The provisions of this Section shall be applicable to "Purple Heart" recipients that have a service-connected disability of fifty percent or more and who are residents of this state. B. Upon applicatio…
La. Rev. Stat. § 47:490.33 Military honor license plate for a "Combat Veteran"
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§490.33. Military honor license plate for a "Combat Veteran" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Combat Veteran" plate. B. Upon application of a person presenting certification from…
La. Rev. Stat. § 47:490.34 Military honor license plates; "Woman Veteran"
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§490.34. Military honor license plates; "Woman Veteran" A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Woman Veteran" plate. B. Upon application of a "Woman Veteran" recipient, the secretary o…
La. Rev. Stat. § 47:490.35 Military honor license plates; "Commemorative Service" recipients
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§490.35. Military honor license plates; "Commemorative Service" recipients A.(1) The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Commemorative Service" plate. (2) This plate shall be made availabl…
La. Rev. Stat. § 47:490.36 Military honor license plates; "Military Medal Award" recipients
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§490.36. Military honor license plates; "Military Medal Award" recipients A.(1) The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Military Medal Award" plate. (2) This plate shall be made available …
La. Rev. Stat. § 47:490.4 Military honor license plates for certain disabled veterans
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§490.4. Military honor license plates for certain disabled veterans A. For the purpose of this Section, a qualified disabled veteran shall include any veteran who has a service-connected disability of fifty percent or more and who is a resident of this state. B. Upon the applicat…
La. Rev. Stat. § 47:490.5 Military honor license plates for Congressional Medal of Honor recipients
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§490.5. Military honor license plates for Congressional Medal of Honor recipients A. The provisions of this Section shall be applicable to Congressional Medal of Honor recipients. B. Upon application of a Congressional Medal of Honor recipient, the secretary shall issue a militar…
La. Rev. Stat. § 47:490.6 Military honor license plates for participants in Operation Desert Shield/Desert Storm
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§490.6. Military honor license plates for participants in Operation Desert Shield/Desert Storm 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, recreat…
La. Rev. Stat. § 47:490.7 Military honor license plates for veterans and retired veterans
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§490.7. Military honor license plates for veterans and retired 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, vans, motorcycles, recreationa…
La. Rev. Stat. § 47:490.8 Military honor license plates for Louisiana members and retired members of the reserve forces of the United States
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§490.8. Military honor license plates for Louisiana members and retired members of the reserve forces of the United States A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates that may be issued, upon application, to an…
La. Rev. Stat. § 47:490.9 Military honor license plates; World War II veterans
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§490.9. Military honor license plates; World War II 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. § 47:491 Legislative findings
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§491. Legislative findings A.(1) The legislature finds that amateur radio station operators have had the privilege of having their own identifiable plates since 1951. (2) The legislature further finds that the state has an obligation to inform citizens of this state of the much n…
La. Rev. Stat. § 47:492 Amateur radio station plates for owners and operators
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§492. Amateur radio station plates for owners and operators A. The provisions of this Section shall be applicable to amateur radio station owners or operators. B. Upon application of an amateur radio station owner or operator, the secretary shall issue an amateur radio station pl…
La. Rev. Stat. § 47:5 Authority of domestic officials to sue
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§5. Authority of domestic officials to sue Each official of the State of Louisiana and of each political subdivision of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of suc…
La. Rev. Stat. § 47:50 Exclusion from gross income; war contract renegotiation payments
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§50. Exclusion from gross income; war contract renegotiation payments The amount representing profit, gain or income derived from a contract, or contracts, with the United States or any department, agency or instrumentality thereof, or from any subcontractor, or subcontracts ther…
La. Rev. Stat. § 47:5001 Repealed by Acts 2001, No
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§5001. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5002 Repealed by Acts 2001, No
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§5002. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5003 Repealed by Acts 2001, No
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§5003. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5004 Repealed by Acts 2001, No
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§5004. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5005 Repealed by Acts 2001, No
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§5005. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5006 Repealed by Acts 2001, No
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§5006. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5007 Repealed by Acts 2001, No
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§5007. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5008 Repealed by Acts 2001, No
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§5008. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:5009 Repealed by Acts 2001, No
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§5009. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:501 Owner to secure registration
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§501. Owner to secure registration A. Every owner of a motor vehicle, trailer, or semitrailer, or other vehicle intended to be operated upon the public highways in this state shall, before operating the same, apply to the secretary of the Department of Public Safety and Correctio…
La. Rev. Stat. § 47:501.1 Duties of employees and employers
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§501.1. Duties of employees and employers A. Any person who is a resident of a state which requires registration of the motor vehicle or motor vehicles of a person who is employed in that state within thirty days of such employment, and who is employed in and maintains a residenc…
La. Rev. Stat. § 47:5010 Repealed by Acts 2001, No
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§5010. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.
La. Rev. Stat. § 47:502 Exemption from registration
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§502. Exemption from registration Farm tractors, self-propelled farm equipment, rubber-tired farm wagons and carts and drawn rubber-tired farm equipment which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and…
La. Rev. Stat. § 47:502.1 Exemption from registration; log loaders
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§502.1. Exemption from registration; log loaders A. The provisions of this section shall apply to log loaders which are used exclusively for loading logs upon another vehicle and are not used to haul logs, and which are operated or moved only incidentally on the highways of this …
La. Rev. Stat. § 47:502.2 Exemption from registration; nonresident military personnel
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§502.2. Exemption from registration; nonresident military personnel A. Any nonresident owner of a vehicle registered in a foreign state who is a member or spouse of a member of the armed forces of the United States on active duty within this state, and any resident owner of a veh…
La. Rev. Stat. § 47:502.3 Delayed registration; military personnel separation from active duty
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§502.3. Delayed registration; military personnel separation from active duty A. A person or their spouse may operate a vehicle in this state without securing Louisiana registration or paying sales or use tax imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for …
La. Rev. Stat. § 47:502.4 Exemption from registration; mobile construction equipment
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§502.4. Exemption from registration; mobile construction equipment Mobile construction equipment including but not limited to bulldozers, forklifts, road graders, and excavators are not required to be registered pursuant to this Part unless otherwise expressly required to be regi…
La. Rev. Stat. § 47:503 Application for registration
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§503. Application for registration A.(1) Application for registration of a vehicle required to be registered under the provisions of this Chapter shall be made by the owner thereof, upon the appropriate form approved or furnished by the secretary. (2) Every application shall be s…
La. Rev. Stat. § 47:504 Register of applicants to be kept by secretary
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§504. Register of applicants to be kept by secretary A. The secretary shall file each application received, and, when satisfied as to the genuineness and regularity thereof, and that the applicant is entitled thereto, shall register the vehicle therein described and the owner the…
La. Rev. Stat. § 47:505 Number plates
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§505. Number plates A. The commissioner shall furnish to every owner whose vehicle should be registered, a plate of a style, pattern, design and construction as may be determined by the commissioner, provided however, that for purposes of enforcing the provisions of R.S. 32:62 B …
La. Rev. Stat. § 47:506 Registration certificates
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§506. Registration certificates A. The registration certificate issued for a vehicle required to be registered, or a photostatic or other similar copy thereof, shall at all times, while the vehicle is being operated upon a public highway in this state, be carried in a registratio…
La. Rev. Stat. § 47:507 Repealed by Acts 2014, No
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§507. Repealed by Acts 2014, No. 148, §2.
La. Rev. Stat. § 47:508 Registration; commercial vehicles; exemption
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§508. Registration; commercial vehicles; exemption A.(1) Except as provided in Paragraph (2) of this Subsection, every vehicle registration under this Chapter other than those licensed under R.S. 47:463(A), R.S. 47:511(B), and those included, by regulation of the secretary, in th…
La. Rev. Stat. § 47:509 Transfer of certain registration certificates
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§509. Transfer of certain registration certificates A. Whenever the title or interest of any person in or to a vehicle (except trucks, tandem trucks, semitrailers, tandem semitrailers, trailers, and busses or passenger coaches, registered under the provisions of this Chapter) is …
La. Rev. Stat. § 47:509.1 Credit for transfer of certain registration certificates
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§509.1. Credit for transfer of certain registration certificates Notwithstanding the provisions of any other law to the contrary, when the ownership of a motor vehicle is transferred from a deceased spouse to a surviving spouse and the surviving spouse applies for registration of…
La. Rev. Stat. § 47:51 Exclusions from gross income; governmental subsidies
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§51. Exclusions from gross income; governmental subsidies Funds accrued by a corporation engaged in operating a public transportation system from any federal, state or municipal governmental entity to subsidize the operation and maintenance of such a transportation system shall n…
La. Rev. Stat. § 47:510 Notice of sale or transfer
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§510. Notice of sale or transfer A. Every manufacturer or dealer, upon transferring a motor vehicle, trailer or semi-trailer, whether by sale, lease, or otherwise, to any person other than a manufacturer or dealer, shall give monthly, sworn written notice of such transfers to the…
La. Rev. Stat. § 47:511 Reciprocity arrangements; refund of remittances
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§511. Reciprocity arrangements; refund of remittances A. A vehicle owned by a resident of another state, which is lawfully registered in that state, may be operated upon the public highways of this state without registration or license when, by statute, contract, or understanding…
La. Rev. Stat. § 47:511.1 Temporary permits
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§511.1. Temporary permits A. A truck owned by a resident of another state which has not made a reciprocal arrangement as provided in R.S. 47:511 may be operated upon the public highways of this state when it is not registered and licensed in this state provided that prior to such…
La. Rev. Stat. § 47:511.2 Temporary permit for unregistered trucks
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§511.2. Temporary permit for unregistered trucks A. It is the intent of the legislature in enacting this Section to comply with the provisions of the International Registration Plan by providing a temporary "Hunter's Permit" to owners or operators of trucks while they seek employ…
La. Rev. Stat. § 47:511.3 Temporary registration permits; motor vehicles being driven out of state
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§511.3. Temporary registration permits; motor vehicles being driven out of state A. The Department of Public Safety and Corrections shall issue a temporary registration plate to authorize a motor vehicle to be operated upon the highways of this state when it is not otherwise regi…