Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:775 Effect of failure to furnish additional or substituted bond when required
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§775. Effect of failure to furnish additional or substituted bond when required When any dealer required to furnish additional or substituted bond under the provisions of R.S. 47:774 fails to do so after five days written notice to such dealer, all taxes levied under this Chapter…
La. Rev. Stat. § 47:776 Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
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§776. Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment Failure to pay any tax levied under Parts I, II, or III of this Chapter or any interest, penalties or costs applicable thereto, or failure to furnish bond as…
La. Rev. Stat. § 47:777 Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
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§777. Failure to pay tax or furnish bond; suit to enjoin further pursuit of business When any dealer fails to pay any tax levied under Parts I, II, and III of this Chapter or any interest, penalties or costs applicable thereto, or fails to furnish bond as provided in those Parts …
La. Rev. Stat. § 47:778 Records of dealers and transporters; examination by collector
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§778. Records of dealers and transporters; examination by collector Each dealer, distributor or importer of gasoline or motor fuel, lubricating oil, or kerosene shall secure, maintain and keep for a period of two years a complete record of gasoline or motor fuel, lubricating oil …
La. Rev. Stat. § 47:779 Collector authorized to search storage places and transportation equipment
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§779. Collector authorized to search storage places and transportation equipment In order to strengthen and make more effective the manner and methods of enforcing payment of the taxes levied in Parts I, II, and III of this Chapter, and to insure the collection thereof, the colle…
La. Rev. Stat. § 47:78 Items not deductible; construction and application of provisions
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§78. Items not deductible; construction and application of provisions The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter…
La. Rev. Stat. § 47:780 Seizure of equipment for evidence
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§780. Seizure of equipment for evidence Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax t…
La. Rev. Stat. § 47:781 Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
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§781. Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale The importation into this state, the transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, co…
La. Rev. Stat. § 47:782 Procedure for forfeiture and sale
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§782. Procedure for forfeiture and sale The collector is authorized, in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, used in the transportatio…
La. Rev. Stat. § 47:783 Reports by common or contract carrier
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§783. Reports by common or contract carrier All common or contract carriers, whether railroads, truck lines, steamships, boat lines, ferries, or other means of transportation, doing business or making deliveries within the State of Louisiana, shall file with the collector, monthl…
La. Rev. Stat. § 47:784 Transportation by automobile or truck between 9:00 p.m
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§784. Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited It shall be unlawful for any distributor or any retail dealer to receive or transport by automobile or truck, to deliver or have delivered into the place of business, storage tanks, or equipmen…
La. Rev. Stat. § 47:785 System of import permits authorized
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§785. System of import permits authorized In order to prevent the illegal importation of gasoline or motor fuel, lubricating oil, or kerosene, into this State, and to strengthen and make more effective the manner and methods of enforcing payment of the taxes thereon, the collecto…
La. Rev. Stat. § 47:786 Information by transporter; designated routes
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§786. Information by transporter; designated routes A. To properly identify any gasoline being imported, exported, or otherwise moved within Louisiana, upon the highways of Louisiana, a person shall have in his possession during the entire time he is hauling, transporting, or del…
La. Rev. Stat. § 47:787 Criminal penalty
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§787. Criminal penalty Any person who shall import into this State for sale, use or consumption any gasoline or motor fuel, lubricating oil or kerosene, or shall use or consume, sell, offer for sale, hold in storage for sale, use or consumption within this state any gasoline or m…
La. Rev. Stat. § 47:788 Administration by collector of revenue
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§788. Administration by collector of revenue The collector shall collect and enforce the collection of the taxes levied in this Chapter on gasoline or motor fuel, lubricating oil, and kerosene. In the discharge of that duty, his power and authority to examine the records of taxpa…
La. Rev. Stat. § 47:789 Repealed by Acts 1950, No
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§789. Repealed by Acts 1950, No. 26, §2
La. Rev. Stat. § 47:79 Repealed by Acts 2024, 3rd Ex
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§79. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:8 Taxation of state banking corporations and shareholders
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§8. Taxation of state banking corporations and shareholders Banking corporations organized under the laws of Louisiana and other corporations whose income is derived solely from banking corporations and from securities exempt from taxation by the State of Louisiana and shareholde…
La. Rev. Stat. § 47:8001 Short title
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§8001. Short title This Chapter may be referred to as the "Tax Increment Development Act". Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:8002 Findings, declaration of necessity and purpose
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§8002. Findings, declaration of necessity and purpose It is hereby found and declared that: (1) It is the policy of the state to promote the sound growth and development of parishes and municipalities through the use of tax increment revenues to pay for or finance the cost, or a …
La. Rev. Stat. § 47:8003 Definitions
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§8003. Definitions The following terms wherever used or referred to in this Chapter shall have the following meanings unless a different meaning is clearly indicated in the context: (1) "Bonds and notes" means bonds, including refunding bonds, notes, interim certificates, certifi…
La. Rev. Stat. § 47:8004 Creation of corporation; public hearing; adoption of resolution; certificate
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§8004. Creation of corporation; public hearing; adoption of resolution; certificate A. In each parish of the state and in each municipality of the state there is hereby created "The Tax Increment Development Corporation", consisting of a public body corporate and politic and inst…
La. Rev. Stat. § 47:8005 Board of directors; appointment; tenure; compensation
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§8005. Board of directors; appointment; tenure; compensation A. The board of directors of a corporation shall consist of not less than five nor more than nine members appointed and qualified as follows: (1) The executive officer of such parish or municipality or his designee; one…
La. Rev. Stat. § 47:8006 Organization of corporation; employees; meetings; personal liability of directors
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§8006. Organization of corporation; employees; meetings; personal liability of directors A. Except for the selection of the initial chairman, the directors of a corporation shall initially and annually thereafter select from among themselves a chairman, vice chairman, and such ot…
La. Rev. Stat. § 47:8007 Removal of directors; right to counsel; record of proceedings
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§8007. Removal of directors; right to counsel; record of proceedings With the consent of the governing body, the executive officer may remove a non-ex officio director for inefficiency, neglect of duty or misconduct in office, but only after the director has been given a copy of …
La. Rev. Stat. § 47:8008 Conflict of interest; disclosure of interests; penalty
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§8008. Conflict of interest; disclosure of interests; penalty A. No director or officer of a corporation shall borrow money or receive anything of value from any contractor doing business with such corporation. No director, officer, or employee of a corporation shall have any int…
La. Rev. Stat. § 47:8009 Powers of the corporations
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§8009. Powers of the corporations A corporation shall have the following powers: (1) To sue and be sued. (2) To have a seal and alter the same at pleasure. (3) To adopt, amend, or repeal bylaws for its organization and internal management and to make rules and regulations with re…
La. Rev. Stat. § 47:801 Definitions
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§801. Definitions As used in this Part the following words, terms and phrases have the meaning ascribed to them in this Section, except where the context indicates a different meaning: (1) "Bulk", as used in connection with the sale and handling of special fuels, means a quantity…
La. Rev. Stat. § 47:8010 Increment revenues
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§8010. Increment revenues A. For purposes of this Chapter, the increment revenues of each taxing district shall be an amount equal to the increment in the income proceeds, revenues, and funds of such taxing district derived from or held in connection with the undertaking and carr…
La. Rev. Stat. § 47:8011 Tax increment trust fund; mandatory contributions
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§8011. Tax increment trust fund; mandatory contributions A.(1) There shall be established by and for the benefit of each tax increment development corporation created under R.S. 47:8004 a tax increment trust fund. Funds allocated to and deposited into this fund shall be made avai…
La. Rev. Stat. § 47:8012 Development management
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§8012. Development management A. In order to carry out the purposes of this Chapter, and to utilize private enterprise to a maximum degree consistent with the public interest, a corporation may by a two-thirds vote of the board of directors enter into a contract with a private de…
La. Rev. Stat. § 47:8013 Tax increment development plan; preparation; adoption; filing; modification
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§8013. Tax increment development plan; preparation; adoption; filing; modification A. After the governing body has, upon advice thereon by the planning body, by resolution designated an area of the parish or municipality as the site for development under the provisions of this Ch…
La. Rev. Stat. § 47:8014 Subsidiary corporations; creation; purposes; powers; compensation of members
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§8014. Subsidiary corporations; creation; purposes; powers; compensation of members A. Subject to the provisions of R.S. 47:8026, a corporation may exercise its powers and functions through one or more subsidiary corporations. The corporation by resolution duly adopted by two-thi…
La. Rev. Stat. § 47:8015 Disposition of property in tax increment development area
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§8015. Disposition of property in tax increment development area A. Subject to the provisions of R.S. 47:8014(B)(1), real property acquired by a corporation pursuant to this Chapter and in accordance with the tax increment development plan shall be disposed of, as provided in thi…
La. Rev. Stat. § 47:8016 Development by corporations; surplus profits
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§8016. Development by corporations; surplus profits A. Notwithstanding R.S. 47:8025, but consistent therewith, a corporation may, itself, or through the use of one or more subsidiary corporations, or through partnerships or joint ventures, as permitted in R.S. 47:8009, develop, c…
La. Rev. Stat. § 47:8017 Bonds of the corporations
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§8017. Bonds of the corporations A.(1) As used in this Section, the word "bonds" shall mean and include bonds, notes, certificates of indebtedness, or other evidences of indebtedness for the repayment of borrowed money. A corporation is hereby authorized to issue its negotiable b…
La. Rev. Stat. § 47:8018 Security for bonds or notes
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§8018. Security for bonds or notes A. The principal of and interest on any bonds or notes issued by a corporation may be secured as provided in R.S. 47:8017(B) and may be secured by a mortgage or other instrument covering all or any part of any lands or all or any part of a devel…
La. Rev. Stat. § 47:8019 Bonds and notes as legal investment
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§8019. Bonds and notes as legal investment Any parish or any municipality, all other parishes or municipalities, the state, all banks, trust companies, bankers, savings banks and institutions, building and loan associations, savings and loan associations, investment companies and…
La. Rev. Stat. § 47:802 Imposition of tax
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§802. Imposition of tax A. There is hereby levied a tax of sixteen cents per gallon on all special fuels, as defined in R.S. 47:801, when sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use, to…
La. Rev. Stat. § 47:802.1 Refunds; undyed diesel fuel used for other than highway purposes
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§802.1. Refunds; undyed diesel fuel used for other than highway purposes A. Prior to purchasing undyed special fuel for nontaxable purposes, a user must meet the following requirements and conditions in order to file a claim for refund or credit. (1) The user must make applicatio…
La. Rev. Stat. § 47:802.2 Refunds; licensed vehicles used by commercial fishermen
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§802.2. Refunds; licensed vehicles used by commercial fishermen A. The secretary of the Department of Revenue shall make refunds of special fuels taxes on undyed tax-paid special fuels used in any vehicle utilized by a licensed commercial fisherman in the administration of busine…
La. Rev. Stat. § 47:802.3 Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
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§802.3. Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted A. The owner or operator of a motor vehicle having a gross weight of ten thousand pounds or less which is propelled by an internal combustion engine or motor capable of using liq…
La. Rev. Stat. § 47:802.4 Louisiana Truck Center, authorization
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§802.4. Louisiana Truck Center, authorization The secretary of the Department of Revenue shall provide the personnel and equipment required to fully implement the provisions of R.S. 32:390.23 as it relates to taxes and fees assessed and collected by this department. Acts 1997, No…
La. Rev. Stat. § 47:8020 Corporation funds; audit; investment
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§8020. Corporation funds; audit; investment A. All monies of a corporation from whatever source derived shall be paid to the treasurer of the corporation and shall be deposited forthwith in a bank or banks in the state designated by the corporation. The monies in such account or …
La. Rev. Stat. § 47:8021 Property exempt from taxes and from levy and sale by virtue of an execution
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§8021. Property exempt from taxes and from levy and sale by virtue of an execution A. All property of a corporation, including funds owned or held by it for the purposes of this Chapter, shall be exempt from levy and sale by virtue of an execution, and no execution or other judic…
La. Rev. Stat. § 47:8022 Assistance by state and local agencies
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§8022. Assistance by state and local agencies A. In order most effectively to carry out its corporate purposes, a corporation shall assist and cooperate with state and local agencies authorized or empowered to review the affairs and accounts of such corporation. B. All state and …
La. Rev. Stat. § 47:8023 Title of purchase
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§8023. Title of purchase Any instrument executed by a corporation, purporting to convey any right, title or interest in any property under this Chapter shall be conclusively presumed to have been executed in compliance with the provisions of this Chapter insofar as title or other…
La. Rev. Stat. § 47:8024 Annual report
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§8024. Annual report A corporation shall file, with the governing body, on or before March thirty-first of each year, a report of its activities for the preceding calendar year, which report shall include a complete financial statement setting forth its assets, liabilities, recei…
La. Rev. Stat. § 47:8025 Encouragement of private enterprise
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§8025. Encouragement of private enterprise Consistent with the purposes of this Chapter and the needs of the parish or municipality, a corporation shall encourage the full participation of private enterprise in the development and construction of residential, commercial, industri…
La. Rev. Stat. § 47:8026 Indemnity of directors, officers, agents and employees
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§8026. Indemnity of directors, officers, agents and employees A corporation shall indemnify and hold harmless any director, officer, agent, or employee against any liability or loss arising from the carrying out of the powers set forth in this Chapter other than liability of loss…