Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:693 Repealed by Acts 1998, No
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§693. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:694 Repealed by Acts 1998, No
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§694. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:695 Repealed by Acts 1998, No
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§695. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:696 Repealed by Acts 1998, No
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§696. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:697 Repealed by Acts 1998, No
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§697. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
La. Rev. Stat. § 47:7 Repealed by Acts 1998, No
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§7. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:70 Blank
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§70. Blank
La. Rev. Stat. § 47:7001 Rules and regulations and fees
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§7001. Rules and regulations and fees The Department of Public Safety and Corrections, office of state police, shall promulgate rules and regulations and charge reasonable fees relating to the registration and control of the manufacture, sale, distribution, transportation, and re…
La. Rev. Stat. § 47:7002 Definitions
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§7002. Definitions As used in this Chapter: (1) "Agent" means an individual, association, corporation, club, trust, estate, society, company, joint stock company, receiver, trustee, any other person acting in a fiduciary or representative capacity who is appointed by a court, or …
La. Rev. Stat. § 47:7003 Licensing requirements
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§7003. Licensing requirements A. Every person who manufactures, sells, distributes, transports, or repairs any gaming equipment within this state for use outside this state or who proposes to engage in the manufacture, sale, distribution, transportation, or repair of any gaming e…
La. Rev. Stat. § 47:7004 Licensing
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§7004. Licensing A. The department shall license an applicant to manufacture, sell, distribute, transport, or repair at such fees as it shall determine to be reasonable, unless it determines that the issuance of such license is inconsistent with the public interest. B. In determi…
La. Rev. Stat. § 47:7005 Denial, revocation, or suspension of license
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§7005. Denial, revocation, or suspension of license A. A license issued pursuant to the provisions of this Chapter may be suspended or revoked by the department upon a finding that the applicant or licensee: (1) Has materially falsified any application filed pursuant to this Chap…
La. Rev. Stat. § 47:7006 Records of licensees
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§7006. Records of licensees Each licensee manufacturing, selling, distributing, transporting, or repairing any gaming equipment shall make a complete and accurate record of all gaming equipment in its possession and shall maintain such record until the next inventory is made for …
La. Rev. Stat. § 47:7019.1 Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program
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§7019.1. Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program A. Notwithstanding the provisions of R.S. 47:7012 and 7013, or any other law to the contrary, the Department of Transportation and Development shall not take any actio…
La. Rev. Stat. § 47:7019.2 Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty
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§7019.2. Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds A. Any person, who availed themselves of the toll violation amnesty program as provided in R.S. 47:7019.1 and made payment for a toll violation to the Department of Transp…
La. Rev. Stat. § 47:71 Limitations on deductions for losses from wagering and from wash sales
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§71. Limitations on deductions for losses from wagering and from wash sales A. Wagering losses. Losses from wagering transactions shall be allowed as deductions only to the extent of gains from such transactions. B. Loss on wash sales of stock or securities. For disallowance of l…
La. Rev. Stat. § 47:711 Imposition of tax
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§711. Imposition of tax There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption. Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess.…
La. Rev. Stat. § 47:712 Definitions
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§712. Definitions As used in this Part, unless the context indicates otherwise: (1) "Motor fuel" means all volatile gas generating liquids having a flash point below 110 degrees F. (2) "Dealer" means any person who produces, refines, manufactures, blends or compounds gasoline or …
La. Rev. Stat. § 47:713 Exclusions and exemptions; casinghead gasoline sold for commercial blending
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§713. Exclusions and exemptions; casinghead gasoline sold for commercial blending For the purposes of this Part, the product commonly known as casinghead and absorption gasoline shall be excepted from the operation of the tax levied, when sold to be blended or compounded with oth…
La. Rev. Stat. § 47:714 Exclusions and exemptions; tractor fuel or distillate
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§714. Exclusions and exemptions; tractor fuel or distillate A. For the purpose of this Part, the product commonly known as tractor fuel or distillate and having the following distillation range and specifications, whether or not such product has a flash point below 110 degrees F.…
La. Rev. Stat. § 47:714.1 Repealed by Acts 1986, No
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§714.1. Repealed by Acts 1986, No. 1033, §1.
La. Rev. Stat. § 47:715 Exclusions and exemptions; certain sales to United States Government
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§715. Exclusions and exemptions; certain sales to United States Government The tax herein levied shall not apply to: (1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government; (2) Gasoline delivered to the Armed Forces of the United States for prop…
La. Rev. Stat. § 47:715.1 Reimbursement of funds; school buses
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§715.1. Reimbursement of funds; school buses A. Contract drivers of all privately owned school buses transporting Louisiana students shall qualify for a refund of three-fourths of the gasoline tax and special fuels tax provided for in this Chapter. The reimbursement provided by t…
La. Rev. Stat. § 47:716 Exclusions and exemptions; certain sales to operators of interstate aircraft
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§716. Exclusions and exemptions; certain sales to operators of interstate aircraft A dealer who has furnished bond as required by this Part, may make sales of gasoline or motor fuel without payment of the tax levied by this Part to another dealer who has likewise so furnished bon…
La. Rev. Stat. § 47:716.1 Exclusions and exemptions; aviation gasoline
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§716.1. Exclusions and exemptions; aviation gasoline Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any gasoline which is intended for or primarily used for …
La. Rev. Stat. § 47:717 Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
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§717. Exclusions and exemptions; gasoline or motor fuel exported from Louisiana A. Any gasoline or motor fuel, whether manufactured in this state or imported into this state from another state or foreign country, which is later exported from this state, shall not be liable to the…
La. Rev. Stat. § 47:718 Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
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§718. Gasoline or motor fuel imported in a vehicle's reservoir and used within this state A.(1) Any gasoline or motor fuel brought into the state in the fuel supply tank or fuel reservoir of a motor vehicle, except automobiles, by an interstate user shall be liable for the taxes …
La. Rev. Stat. § 47:719 Allowance for losses in handling
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§719. Allowance for losses in handling A. In computing the tax due under R.S. 47:711, an allowance of three percent of the first four cents of the total tax per gallon purchased for domestic consumption during every calendar month shall be made and deducted by jobbers qualifying …
La. Rev. Stat. § 47:72 Limitations on deductions for capital losses
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§72. Limitations on deductions for capital losses Losses from sales or exchanges of capital assets shall be allowed as deductions only to the extent of the gain from such sales or exchanges. The term "capital assets" means all property of the taxpayer, whether or not connected wi…
La. Rev. Stat. § 47:720 Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
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§720. Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon In the case of motor fuel in respect of which a tax has accrued hereunder and which is subsequently lost or destroyed by fire, lightning, flood, tornado, windstorm, explos…
La. Rev. Stat. § 47:721 Tax collectible from dealers
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§721. Tax collectible from dealers A.(1) The taxes levied in this Part shall be collectible from all persons engaged as dealers in the handling, sale, use, or distribution of gasoline or motor fuel. (2) It is the purpose of this Part to centralize the collection of the tax herein…
La. Rev. Stat. § 47:722 Reports by dealers
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§722. Reports by dealers A. Within twenty days after the expiration of each monthly period, to be computed from the first day of each month to the last day of each month, each dealer shall file with the secretary a statement, on forms prescribed and furnished by him, of the busin…
La. Rev. Stat. § 47:723 Payment of tax
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§723. Payment of tax A. The tax levied in this Part shall be due and payable immediately upon the producing, refining, manufacturing, blending, or compounding of any gasoline or motor fuel for sale, use, or consumption within the state, or immediately upon the bringing of gasolin…
La. Rev. Stat. § 47:723.1 Metric conversion factor
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§723.1. Metric conversion factor Gasoline or other motor fuels sold, used, consumed, or otherwise acquired and measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric sy…
La. Rev. Stat. § 47:724 Presumption of use in Louisiana
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§724. Presumption of use in Louisiana A. Nothing contained in this Part shall be construed as levying a tax on gasoline or other motor fuels, as defined herein, except when sold, used, or consumed in the state of Louisiana for domestic consumption in the state of Louisiana. Howev…
La. Rev. Stat. § 47:725 Dealers required to furnish bonds; waiver
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§725. Dealers required to furnish bonds; waiver Each dealer shall, before engaging in the business of a dealer, furnish to the secretary of the Department of Revenue a satisfactory surety bond guaranteeing the payment of all taxes accrued or accruing under this Part and all inter…
La. Rev. Stat. § 47:726 Gasoline and other motor fuels dispensing machines; requirements
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§726. Gasoline and other motor fuels dispensing machines; requirements Each machine through which gasoline or other motor fuels are dispensed shall display only one sign relating to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES." Amended by Ac…
La. Rev. Stat. § 47:726.1 Gasoline and other motor fuels; advertised price; requirement
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§726.1. Gasoline and other motor fuels; advertised price; requirement The advertised price of gasoline and other motor fuels sold at the pump shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "c…
La. Rev. Stat. § 47:727 Disposition of collections
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§727. Disposition of collections A. The secretary shall forward the full amount of taxes collected by him pursuant to R.S. 47:711, including all collections of interest, penalties, and costs applicable to such taxes to the treasurer of the state immediately upon receipt to be cre…
La. Rev. Stat. § 47:73 Items not deductible; family transactions
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§73. Items not deductible; family transactions In computing net income, no deduction shall in any case be allowed in respect of losses from sales or exchanges of property, directly or indirectly, between members of a family or, except in the case of distributions in liquidation, …
La. Rev. Stat. § 47:731 §§731 to 745 Repealed by Acts 1973, Ex.Sess., No
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§731. §§731 to 745 Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974.
La. Rev. Stat. § 47:74 Items not deductible; shrinkage in value of life or terminable interests
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§74. Items not deductible; shrinkage in value of life or terminable interests Amounts paid under the laws of any state, territory, District of Columbia, possession of the United States, or a foreign country, as income to the holder of a life or terminable interest acquired by a g…
La. Rev. Stat. § 47:75 Items not deductible; unpaid expenses and interest
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§75. Items not deductible; unpaid expenses and interest In computing net income, no deduction shall be allowed under R.S. 47:62, relating to expenses incurred, or under R.S. 47:54, relating to interest accrued: (1) If such expenses or interest are not paid within the taxable year…
La. Rev. Stat. § 47:751 §§751 to 760 Repealed by Acts 1960, No
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§751. §§751 to 760 Repealed by Acts 1960, No. 336, §1.
La. Rev. Stat. § 47:76 Items not deductible; amounts allocable to income not taxed
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§76. Items not deductible; amounts allocable to income not taxed In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amou…
La. Rev. Stat. § 47:77 Items not deductible; miscellaneous
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§77. Items not deductible; miscellaneous Except as provided by R.S. 47:59.1, in computing net income, no deduction shall in any case be allowed in respect of: (1) Personal, living, or family expenses; (2) Any amount paid out for new buildings or for permanent improvements or bett…
La. Rev. Stat. § 47:771 Application of provisions
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§771. Application of provisions The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the p…
La. Rev. Stat. § 47:772 Furnishing of bond made compulsory
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§772. Furnishing of bond made compulsory It shall be compulsory for each dealer in gasoline or motor fuel, lubricating oil, or kerosene to furnish bonds or bonds as provided in Parts I, II, and III of this Chapter. The collector shall accept a bond or bonds of any solvent surety …
La. Rev. Stat. § 47:773 Amount, tenor and solvency of bond
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§773. Amount, tenor and solvency of bond Each dealer shall furnish bond in an amount and of tenor and solvency satisfactory to the collector. In no event shall the bond exceed in amount the total tax, penalty, or interest of the particular dealer for the last preceding three cale…
La. Rev. Stat. § 47:774 Additional or substituted bond; when required
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§774. Additional or substituted bond; when required When any bond previously furnished becomes unsatisfactory to the collector, either as to the amount or solvency or both, the collector shall call upon the dealer to furnish promptly another or larger bond satisfactory to him. Am…