Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:511.4 Information systems; denial or revocation of registration
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§511.4. Information systems; denial or revocation of registration A. Not later than October 1, 2020, the assistant secretary of the office of motor vehicles shall establish, operate, and maintain motor carrier, commercial motor vehicle, or driver information systems and data anal…
La. Rev. Stat. § 47:512 Casual trips of foreign vehicles
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§512. Casual trips of foreign vehicles Subject to the rules and regulations prescribed by the commissioner, casual, irregular, occasional and unscheduled trips may be made into this state by foreign vehicles of nonresident owners, or by vehicles owned by the residents of another …
La. Rev. Stat. § 47:513 Vehicle of nonresident owner used regularly in business in Louisiana
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§513. Vehicle of nonresident owner used regularly in business in Louisiana Every nonresident person, regularly employed in or carrying on a business within this state for a period of at least thirty consecutive days and owning or leasing and regularly operating, in such business …
La. Rev. Stat. § 47:513.1 New residents; notice
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§513.1. New residents; notice The Department of Public Safety and Corrections, office of motor vehicles, shall notify new residents upon the issuance of a driver's license pursuant to R.S. 32:401 et seq. or a special identification card pursuant to R.S. 40:1321 that an owner of a…
La. Rev. Stat. § 47:513.2 New residents; registration; inspection
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§513.2. New residents; registration; inspection A. Any person who is a new resident of Louisiana shall apply for a certificate of registration for each motor vehicle he owns and operates on the public streets and roadways in Louisiana within thirty days of the date he establishes…
La. Rev. Stat. § 47:514 Suspension of registration upon notice of theft or embezzlement
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§514. Suspension of registration upon notice of theft or embezzlement Whenever the owner of any motor vehicle, trailer or semi-trailer which is stolen or embezzled, files an affidavit alleging either of said facts with the Division of State Police or with the commissioner, they s…
La. Rev. Stat. § 47:515 When registration shall be refused
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§515. When registration shall be refused The commissioner shall not grant an application for the registration of a vehicle in any of the following events: (1) When the applicant therefor is not entitled thereto under the provisions of this Chapter. (2) When the applicant has negl…
La. Rev. Stat. § 47:516 Vehicles improperly licensed; weighing, inspections, and investigations; purchase of
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§516. Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penalty A. The commissioner or the division of state police, weights and standards police officers of the Department of Transportation and Development or other prop…
La. Rev. Stat. § 47:517 Commissioner to determine proper classification
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§517. Commissioner to determine proper classification The commissioner, in applying the provisions of this Chapter, has the right to determine in each case whether or not any vehicle is being used or operated, on the public highways of this state in the business of transportation…
La. Rev. Stat. § 47:518 Authority of certain incorporated municipalities
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§518. Authority of certain incorporated municipalities Incorporated municipalities over two thousand five hundred inhabitants may, within their corporate limits, designate the streets other than state constructed and maintained streets and highways upon which the operation of veh…
La. Rev. Stat. § 47:519 Temporary registration plates issued by dealers
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§519. Temporary registration plates issued by dealers A. Issuance by commissioner to dealer. The commissioner may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates designed by the commissioner, or paper or card stock approved …
La. Rev. Stat. § 47:519.1 License plates issued to manufacturers, wholesalers, or distributors
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§519.1. License plates issued to manufacturers, wholesalers, or distributors A. The secretary may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates or markers designed by the secretary to a motor vehicle manufacturer, wholesal…
La. Rev. Stat. § 47:519.2 Temporary license plates; lending institutions; auto title companies
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§519.2. Temporary license plates; lending institutions; auto title companies A. Subject to the provisions of this Section, the commissioner may sell temporary license plates to lending institutions which are chartered by the office of financial institutions or by an agency of the…
La. Rev. Stat. § 47:52 Exclusion from gross income; compensation or retired pay received by war veterans from United States
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§52. Exclusion from gross income; compensation or retired pay received by war veterans from United States Compensation or retired pay received from the United States by any veteran of the military or naval forces of the United States of World War II, who is a citizen or resident …
La. Rev. Stat. § 47:520 Dealers temporary demonstration and transportation identification plate
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§520. Dealers temporary demonstration and transportation identification plate A. As used in this Section, the word "dealership" means any legal entity which is licensed to do business as a motor vehicle dealer by the Louisiana Motor Vehicle Commission, R.S. 32:1251 et seq., or by…
La. Rev. Stat. § 47:521 Display of temporary registration license plates
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§521. Display of temporary registration license plates A. Each temporary registration license plate shall at all times be in a clearly visible place and position. It shall be fastened to the rear of the vehicle to which it has been assigned on the rear bumper of the vehicle or at…
La. Rev. Stat. § 47:522 Authorization to enter dealer premises to recover state credentials
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§522. Authorization to enter dealer premises to recover state credentials A. Whenever any licensed dealer has his license suspended or revoked, or if the licensed dealer ceases operations without any formal action by the appropriate commission, representatives of the Department o…
La. Rev. Stat. § 47:53 Exclusion from gross income; income from carriage on high seas
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§53. Exclusion from gross income; income from carriage on high seas Income received by a corporation, company, firm, domestic or foreign, or by an individual, resident or non-resident, actively and primarily engaged in the business of operating steamships, from the carrying of go…
La. Rev. Stat. § 47:53.1 Recovery of bad debts, prior taxes, and delinquency amounts
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§53.1. Recovery of bad debts, prior taxes, and delinquency amounts Income attributable to the recovery during the taxable year of a bad debt, prior tax, or delinquency amount, to the extent of the amount of the recovery exclusion with respect to such debt, tax, or amount, shall n…
La. Rev. Stat. § 47:53.2 Exclusion from gross income; income from discharge of indebtedness
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§53.2. Exclusion from gross income; income from discharge of indebtedness Special Rule of Exclusion.--No amount shall be included in gross income by reason of the discharge, in whole or in part, within the taxable year, of any indebtedness for which the taxpayer is liable, or sub…
La. Rev. Stat. § 47:53.3 Repealed by Acts 1972, No
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§53.3. Repealed by Acts 1972, No. 729, §1.
La. Rev. Stat. § 47:53.4 Exclusions from gross income; amounts of purchase of annuities for certain employees
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§53.4. Exclusions from gross income; amounts of purchase of annuities for certain employees A. There shall be excluded from the gross income of an employee of an employer which is exempt from tax under R.S. 47:121(5) and from the gross income of an employee of an educational inst…
La. Rev. Stat. § 47:53.5 Exclusions from gross income; compensation for disaster services; out-of-state
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§53.5. Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations A.(1) There shall be excluded from the gross income of a nonresident business that performs disaster or emergency-related work within the stat…
La. Rev. Stat. § 47:531 Director of public safety to be vehicle commissioner
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§531. Director of public safety to be vehicle commissioner The director of public safety is designated as vehicle commissioner of the state; he shall have all powers and perform such duties as are herein imposed upon the vehicle commissioner. Amended by Acts 1972, No. 96, §7, eff…
La. Rev. Stat. § 47:531.1 Director's authority
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§531.1. Director's authority In the administration and enforcement of the "Vehicle Registration License Tax" under the provisions of Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, the director of public safety in his capacity as "Vehicle Commissio…
La. Rev. Stat. § 47:531.2 Transfer of facilities and equipment
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§531.2. Transfer of facilities and equipment The personnel, equipment and all other facilities of the Motor Vehicle Division of the Department of Revenue are hereby transferred to the Department of Public Safety to be used to create a new division or unit in the Department of Pub…
La. Rev. Stat. § 47:531.3 Funding; transfers
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§531.3. Funding; transfers The provisions of this Act1 shall become effective and operative as of January 1, 1973 and any appropriations made at this 1972 regular session of the legislature or any funds otherwise made available to the Department of Revenue for the operation of th…
La. Rev. Stat. § 47:532 Duties of department of highways, department of state police and vehicle commissioner
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§532. Duties of department of highways, department of state police and vehicle commissioner A. It shall be the duty of the department, all officers thereof, the division of state police, and the commissioner, and other public officials to whom duties or functions are herein deleg…
La. Rev. Stat. § 47:532.1 Public license tag agents; auto title companies; rules and regulations; surety bonds;
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§532.1. Public license tag agents; auto title companies; rules and regulations; surety bonds; fees A.(1) The commissioner may establish a system of public license tag agents to collect the registration license taxes authorized by this Chapter. The system shall consist of municipa…
La. Rev. Stat. § 47:532.2 Public tag agents; causes for suspension, revocation, cancellation, fines, or
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§532.2. Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement A. The office of motor vehicles may suspend, revoke, cancel, impose a fine, or impose other restrictions on any contract confected pursuant to R.S. 47:532.1 for the f…
La. Rev. Stat. § 47:532.3 Public tag agents; cease and desist order; injunctive relief
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§532.3. Public tag agents; cease and desist order; injunctive relief A. In addition to or in lieu of the administrative sanctions provided in R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, and any criminal sanctions otherwise provided by law, the of…
La. Rev. Stat. § 47:532.4 Digital transaction provider
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§532.4. Digital transaction provider A.(1) The commissioner may enter into an agreement with digital transaction providers, who may be private persons or public or private agencies, for the purpose of carrying out the provisions authorized in R.S. 39:17.2 and 17.5. (2) The Depart…
La. Rev. Stat. § 47:533 Office of commissioner
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§533. Office of commissioner The vehicle commissioner shall maintain an office in the State Capitol at Baton Rouge and in such other places in this state as he shall deem necessary, to properly carry out the provisions of this Chapter. The custodian of the capitol building shall …
La. Rev. Stat. § 47:534 Records of commissioner
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§534. Records of commissioner The registration and license records in office of the commissioner shall be public records and open to proper inspection by the public during business hours.
La. Rev. Stat. § 47:535 Authority of state police not restricted
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§535. Authority of state police not restricted Nothing contained in this Chapter shall be held to prohibit or prevent the proper enforcement officers of the Division of State Police or authorized representatives of the commissioner from entering upon and exercising the functions …
La. Rev. Stat. § 47:536 Violations of registration provisions
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§536. Violations of registration provisions A. Except as otherwise specifically provided herein, no person shall do, omit to do, permit, or cause to be done or omitted, any of the things required or prohibited by this Chapter, or to commit any of the following acts: (1) To operat…
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…