Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:818.51 Power to stop and investigate vehicles; fine, collection, enforcement
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§818.51. Power to stop and investigate vehicles; fine, collection, enforcement A. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is empowered to stop any commercial motor vehicle which appears to be …
La. Rev. Stat. § 47:818.52 Fuel use violations; penalty
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§818.52. Fuel use violations; penalty A.(1) It shall be unlawful for any person to operate vehicles registered for or required to be registered for highway use with gasoline or undyed diesel fuel that has not been taxed or with diesel fuel which contains any evidence of the dye o…
La. Rev. Stat. § 47:818.53 Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
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§818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks A. It shall be a violation of this Subpart for a highway vehicle to operate within the state of Louisiana: (1) When transporting gasoline…
La. Rev. Stat. § 47:818.54 Improper sale or use of untaxed gasoline or diesel fuel; penalty
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§818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section: (1) Alters or attempts to alter the strength or composition of any dye or marke…
La. Rev. Stat. § 47:818.55 Authorization to search; seizure of equipment for evidence
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§818.55. Authorization to search; seizure of equipment for evidence A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where …
La. Rev. Stat. § 47:818.56 Inspection of records, storage facilities; penalty
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§818.56. Inspection of records, storage facilities; penalty A. The secretary is specifically authorized to examine at all reasonable hours the books, records, and other documents of all companies, agencies, or firms operating in this state, whether these companies, agencies, or f…
La. Rev. Stat. § 47:818.57 Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
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§818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment A. Upon the discovery of any gasoline or diesel fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the secr…
La. Rev. Stat. § 47:818.58 Procedure for forfeiture and sale
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§818.58. Procedure for forfeiture and sale A. The secretary 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 used in the transportation, of any gasoline or d…
La. Rev. Stat. § 47:818.59 Commission of prohibited acts; penalties
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§818.59. Commission of prohibited acts; penalties A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned not more than two…
La. Rev. Stat. § 47:818.6 Inconsistent provisions
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§818.6. Inconsistent provisions The provisions of this Part shall supersede the provisions of Parts I, IV, and V of Chapter 7 of Subtitle II of this Title to the extent that they are inconsistent or in conflict herewith. The provisions of Parts I, IV, and V of this Chapter shall …
La. Rev. Stat. § 47:818.60 Marking requirements for gasoline or diesel fuel storage facilities; separate storage
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§818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall m…
La. Rev. Stat. § 47:818.61 Metric conversion
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§818.61. Metric conversion Motor fuels sold, used, consumed, or otherwise acquired or 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 system equivalent of one Un…
La. Rev. Stat. § 47:818.62 Motor fuel dispensing machines; requirements
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§818.62. Motor fuel dispensing machines; requirements A. The advertised price of motor fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "cre…
La. Rev. Stat. § 47:820.1 Imposition of tax
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§820.1. Imposition of tax A. There is hereby levied a tax of four cents per gallon on all gasoline, diesel fuels, and special fuels as presently taxed by the provisions of Part V-A of this Chapter. The tax imposed herein shall be in addition to any other tax imposed on gasoline, …
La. Rev. Stat. § 47:820.2 Distribution of proceeds; Transportation Infrastructure Model for Economic
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§820.2. Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account A.(1) In addition to the requirements of Article VII, Section 27 of the Constitution of Louisiana concerning the depositing, crediting, use, or pledging of the avails of the tax…
La. Rev. Stat. § 47:820.3 Employment of Louisiana residents
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§820.3. Employment of Louisiana residents A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as …
La. Rev. Stat. § 47:820.4 Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
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§820.4. Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax A.(1) The Department of Transportation and Development shall establish a list of prioriti…
La. Rev. Stat. § 47:820.5 Repealed by Acts 2012, No
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§820.5. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:820.5.1 Greater New Orleans Expressway toll violations
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§820.5.1. Greater New Orleans Expressway toll violations A. In the exercise of the toll powers of the Greater New Orleans Expressway Commission, the commission is authorized to exercise so much of the police powers of the state as shall be necessary to maintain the peace and acco…
La. Rev. Stat. § 47:820.5.2 Repealed by Acts 2012, No
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§820.5.2. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
La. Rev. Stat. § 47:820.5.3 Repealed by Acts 2012, No
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§820.5.3. Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
La. Rev. Stat. § 47:820.5.4 LA 1 Project toll violations
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§820.5.4. LA 1 Project toll violations A. In the exercise of its authority to impose tolls, the Louisiana Transportation Authority and its agent, the Department of Transportation and Development, hereafter in this Section referred to as the "LTA", are authorized to exercise so mu…
La. Rev. Stat. § 47:820.5.4.1 LA 1 recreational vessel toll payments
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§820.5.4.1. LA 1 recreational vessel toll payments For purposes of proper classification in the LA 1 toll schedule, any vehicle towing a recreational vessel that exceeds the Class 1 specifications shall pay the applicable Class 2 toll rate. Acts 2024, No. 361, §1.
La. Rev. Stat. § 47:820.5.5 Interoperability
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§820.5.5. Interoperability A. All public toll facilities in this state shall operate on an interoperable basis for toll collection and toll violation enforcement. B. The secretary of the Department of Transportation and Development, notwithstanding any other provisions of law to …
La. Rev. Stat. § 47:820.5.6 Free and unhampered passage on the Tomey J
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§820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leevi…
La. Rev. Stat. § 47:820.5.7 Free and unhampered passage on the Tomey J
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§820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. …
La. Rev. Stat. § 47:820.5.8 Toll collection on the Crescent City Connection Bridge; proposition
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§820.5.8. Toll collection on the Crescent City Connection Bridge; proposition A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on Jan…
La. Rev. Stat. § 47:820.5.9 High-occupancy vehicle (HOV) lane violations
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§820.5.9. High-occupancy vehicle (HOV) lane violations A. The secretary of the Department of Transportation and Development is authorized to maintain the peace and accomplish the orderly handling of the establishment of high-occupancy vehicle (HOV) lanes, subject to the provision…
La. Rev. Stat. § 47:820.51 Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
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§820.51. Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement A. The United States District Court in the case of Major v. Treen, 575 F. Supp. 325, made certain findings of past state and "de facto" actions showing a need for…
La. Rev. Stat. § 47:820.6 Roadside vegetation master plan
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§820.6. Roadside vegetation master plan A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure A…
La. Rev. Stat. § 47:821 Definitions
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§821. Definitions A. The terms used in this Chapter shall be defined as provided in R.S. 30:2004 and R.S. 30:2173, with R.S. 30:2173 governing in any case of conflict between them, unless another definition is specifically provided or a definition is specifically modified herein.…
La. Rev. Stat. § 47:822 Imposition of tax
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§822. Imposition of tax There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive …
La. Rev. Stat. § 47:823 Rate of tax
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§823. Rate of tax A. The tax levied in this Chapter shall be levied at the rate of thirty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at the site upon which the generator's act or process produced the hazardous waste, and at the rate of forty doll…
La. Rev. Stat. § 47:824 Amount due
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§824. Amount due The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first. Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. {{NOTE: SEE ACTS 1984, 1ST EX. SESS…
La. Rev. Stat. § 47:825 Direct payment by generator
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§825. Direct payment by generator The tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own dispos…
La. Rev. Stat. § 47:826 Collection by disposer; liability of disposer
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§826. Collection by disposer; liability of disposer A. In cases not governed by R.S. 47:825, the tax shall be collected by the disposer from the generator of the hazardous waste at the time the disposer receives the hazardous waste. The disposer shall remit the tax to the secreta…
La. Rev. Stat. § 47:827 Returns and payment
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§827. Returns and payment A. The tax due for each quarter shall be remitted to the secretary of the Department of Revenue by the person responsible for remitting the tax on or before the twentieth day of the subsequent quarter. Payments shall be made to the secretary and filed wi…
La. Rev. Stat. § 47:828 Interest
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§828. Interest When any person subject to the provisions of this Chapter fails to pay or remit the tax, or any portion thereof, on or before the day when it is required to be paid or remitted to the secretary of the Department of Revenue under the provisions of this Chapter, inte…
La. Rev. Stat. § 47:829 Refunds
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§829. Refunds The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax. Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, N…
La. Rev. Stat. § 47:830 Suspension of prescription
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§830. Suspension of prescription Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer…
La. Rev. Stat. § 47:831 Records; rules and regulations
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§831. Records; rules and regulations A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed. B. The secretary of th…
La. Rev. Stat. § 47:832 Disposition of collections
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§832. Disposition of collections All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon…
La. Rev. Stat. § 47:833 REPEALED BY ACTS 1992, NO
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§833. REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992.
La. Rev. Stat. § 47:841 Imposition of tax
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§841. Imposition of tax There is hereby levied a tax upon the sale, use, consumption, handling, or distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor products and electronic cigarettes as defined herein, within the state of Louisiana, according to th…
La. Rev. Stat. § 47:841.1 Tobacco Tax Health Care Fund
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§841.1. Tobacco Tax Health Care Fund A. There is hereby created as a special fund in the state treasury the "Tobacco Tax Health Care Fund", hereinafter referred to as the "fund". After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana …
La. Rev. Stat. § 47:841.2 Repealed by Acts 2018, No
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§841.2. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
La. Rev. Stat. § 47:842 Definitions
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§842. Definitions As used in this Chapter, the following terms have the meaning ascribed to them in this Section, unless the context clearly indicates otherwise: (1) "Brand family" has the meaning as set forth in R.S. 13:5072. (2) "Cigarette" includes any roll for smoking or heat…
La. Rev. Stat. § 47:843 Use of stamps or meter impression required; limitations
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§843. Use of stamps or meter impression required; limitations A. Cigarette tax stamps. (1) In order to enforce the collection of the tax levied by this Chapter, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined b…
La. Rev. Stat. § 47:844 Dealer permits
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§844. Dealer permits Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or non-tax paid cigarettes, cigars or other tobacco products, or who is engage…
La. Rev. Stat. § 47:845 Repealed by Acts 1974, No
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§845. Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975