Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:846 Secretary's authority to revoke license or permits
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§846. Secretary's authority to revoke license or permits The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fin…
La. Rev. Stat. § 47:847 Dealers required to affix stamps
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§847. Dealers required to affix stamps A. Every registered tobacco dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for sale, removing, or otherwise distributing the cigarettes in or into …
La. Rev. Stat. § 47:848 Tobacco dealers required to furnish bond; waiver
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§848. Tobacco dealers required to furnish bond; waiver A. Each and every registered tobacco dealer in cigars, cigarettes, and smoking tobacco shall furnish to the secretary, who is charged with the duty of collecting the tax levied by this Chapter, a bond in the minimum amount of…
La. Rev. Stat. § 47:849 Interstate business of tobacco dealers
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§849. Interstate business of tobacco dealers A. A registered tobacco dealer holding a valid stamping agent designation as provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only if it first affixes the stamp required by the other state to the…
La. Rev. Stat. § 47:85 Repealed by Acts 1998, No
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§85. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:850 Repealed by Acts 1974, No
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§850. Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
La. Rev. Stat. § 47:851 Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking
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§851. Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions A. General requirements. All purchases of cigars, cigarettes, and smoking tobaccos by a…
La. Rev. Stat. § 47:852 Dealers required to furnish duplicate invoices
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§852. Dealers required to furnish duplicate invoices A. After due notice by the secretary every dealer in taxable articles as set out in this Chapter purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been order…
La. Rev. Stat. § 47:853 Examination of invoices and determination of tax by secretary
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§853. Examination of invoices and determination of tax by secretary A. After and upon examination of invoices of the dealer, if the secretary finds that cigars, cigarettes, and smoking tobacco have been sold, used, consumed, handled, or distributed without stamps affixed as requi…
La. Rev. Stat. § 47:854 Declaration of intent and purpose of Chapter
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§854. Declaration of intent and purpose of Chapter A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in …
La. Rev. Stat. § 47:855 Exemption from tax
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§855. Exemption from tax A. Smoking and chewing tobacco purchased by or for state institutions for issue to the inmates of the same is hereby exempted from the taxes levied by this Chapter; however, nothing in this Subsection shall be construed to exempt the tax on manufactured c…
La. Rev. Stat. § 47:856 Enforcement by collector
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§856. Enforcement by collector The collector shall collect, supervise and enforce the collection of all taxes and penalties that may be due under the provisions of this Chapter, and to that end he is vested with all of the powers and authority conferred by this Chapter.
La. Rev. Stat. § 47:857 Refunds
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§857. Refunds A. The collector may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber. B. The collector may r…
La. Rev. Stat. § 47:858 Certain acts declared felonies
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§858. Certain acts declared felonies Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years: (1) To forge or counterfeit any stamp of the kind herein provided for. (2) To use knowingl…
La. Rev. Stat. § 47:859 Certain acts declared misdemeanors
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§859. Certain acts declared misdemeanors A. Each of the following acts is declared to be a misdemeanor punishable by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment for not longer than six months, or by both such fine and imprisonment a…
La. Rev. Stat. § 47:86 Repealed by Acts 1998, No
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§86. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:860 Collector authorized to search and seize
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§860. Collector authorized to search and seize The collector is given the power and authority 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, wherein ther…
La. Rev. Stat. § 47:861 Intrastate transportation of unstamped articles prohibited
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§861. Intrastate transportation of unstamped articles prohibited The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chap…
La. Rev. Stat. § 47:862 Importation of unstamped articles, except by common carrier, without permit prohibited
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§862. Importation of unstamped articles, except by common carrier, without permit prohibited A.(1) It is unlawful for any person to ship or transport or cause to be shipped or transported into this state by any automobile, truck, boat, conveyance, vehicle, or any means of transpo…
La. Rev. Stat. § 47:863 Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
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§863. Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles A. The secretary of the Department of Revenue is authorized in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conv…
La. Rev. Stat. § 47:864 Affixing stamps; penalty; compromises
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§864. Affixing stamps; penalty; compromises A. Penalty. (1) Any dealer required by this Chapter to affix the stamps who fails to properly affix or cancel such stamps within the time limit prescribed by law shall, in addition to the taxable articles being subject to seizure, be re…
La. Rev. Stat. § 47:865 Seizure and forfeiture of unstamped taxable articles
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§865. Seizure and forfeiture of unstamped taxable articles A. All cigars, cigarettes, and smoking tobacco, on which taxes are imposed by this Chapter, found in possession or custody or within the control of any person for the purpose of being sold, or removed by him, in violation…
La. Rev. Stat. § 47:866 Release of seized property in certain cases
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§866. Release of seized property in certain cases Any person who claims title to the seized property or any lien existing thereon prior to the date of seizure, and who did not in any respect participate in the violation of this Chapter, may file with the collector, under oath, a …
La. Rev. Stat. § 47:867 Collector authorized to waive forfeiture proceedings in certain cases
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§867. Collector authorized to waive forfeiture proceedings in certain cases Jurisdiction is conferred upon the collector to waive any proceedings for the forfeiture of the seized taxable articles or any part thereof when he finds that the violation of the law, for which the goods…
La. Rev. Stat. § 47:868 Regulations of metered machines or devices
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§868. Regulations of metered machines or devices A. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. B. When the dealer affixes stamps to containers of taxable commodities by use of the metered stamping machine or device, the cost of purchase, rental and maintenance thereof s…
La. Rev. Stat. § 47:869 Disposition of collections
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§869. Disposition of collections All monies collected under the provisions of this Chapter, less such commissions and discounts as may be allowed as authorized in this Chapter and the amount to be withheld by the collector under R.S. 47:868, shall be paid on or before the tenth d…
La. Rev. Stat. § 47:87 Repealed by Acts 1998, No
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§87. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:871 Definitions
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§871. Definitions For purposes of this Chapter: (1) "Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d). (2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842. (3)…
La. Rev. Stat. § 47:872 Prohibition against delivery sales
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§872. Prohibition against delivery sales No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of …
La. Rev. Stat. § 47:873 Repealed by Acts 2013, No
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§873. Repealed by Acts 2013, No. 221, §4.
La. Rev. Stat. § 47:874 Repealed by Acts 2013, No
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§874. Repealed by Acts 2013, No. 221, §4.
La. Rev. Stat. § 47:875 Repealed by Acts 2013, No
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§875. Repealed by Acts 2013, No. 221, §4.
La. Rev. Stat. § 47:876 Collection of taxes
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§876. Collection of taxes A. Each person placing a purchase order for a delivery sale shall remit to the secretary all taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obt…
La. Rev. Stat. § 47:877 Penalties
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§877. Penalties A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violati…
La. Rev. Stat. § 47:878 Enforcement
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§878. Enforcement The attorney general or the commissioner of the Louisiana Office of Alcohol and Tobacco Control, or either agency's designee, or any person who holds a valid permit under 26 U.S.C. 5712, may bring an action in the appropriate court in this state to prevent or re…
La. Rev. Stat. § 47:88 Repealed by Acts 1998, No
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§88. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:881 Repealed by Acts 1993, No
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§881-907. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
La. Rev. Stat. § 47:89 Repealed by Acts 1998, No
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§89. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:9 Repealed by Acts 2024, 3rd Ex
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§9. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:9000 Citation
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§9000. Citation This Subtitle shall be referred to as the "Louisiana Lottery Corporation Law". Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:9001 Statement of purpose and intent
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§9001. Statement of purpose and intent A. The legislature hereby recognizes that the operations of a state lottery are unique activities for state government and that a corporate structure will best enable the lottery to be managed in an entrepreneurial and business-like manner. …
La. Rev. Stat. § 47:9002 Definitions
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§9002. Definitions As used in this Subtitle, the following words and phrases shall have the following meanings unless the context clearly requires otherwise: (1) "Anti-money laundering standards" or "AML" means the requirements and guidelines provided in the federal Bank Secrecy …
La. Rev. Stat. § 47:9003 Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue
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§9003. Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue A. There is hereby created and established a state lottery, which shall be administered by a special corporation which shall be known as the "Louisiana Lottery Corporation". T…
La. Rev. Stat. § 47:9004 Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings
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§9004. Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings A. The affairs of the corporation shall be administered by a board of directors composed of nine members …
La. Rev. Stat. § 47:9005 Corporation president; officers
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§9005. Corporation president; officers A. The president of the corporation shall be appointed by the board subject to the approval of the governor. Should the governor refuse to confirm the appointment of the president, then the board shall submit another name. The person whose a…
La. Rev. Stat. § 47:9006 Records of corporation deemed open; exceptions
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§9006. Records of corporation deemed open; exceptions A. All records of the corporation shall be deemed public records and subject to public inspection as provided by the provisions of R.S. 44:1 et seq. unless: (1) The record relates to or was provided by a confidential source or…
La. Rev. Stat. § 47:9007 Duties of the board; adoption of administrative regulations; rulemaking authority
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§9007. Duties of the board; adoption of administrative regulations; rulemaking authority The board of directors shall provide the president with private-sector perspectives on the operation of a large marketing enterprise. The board shall: (1) Approve, disapprove, amend, or modif…
La. Rev. Stat. § 47:9008 Board; lottery games; regulation
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§9008. Board; lottery games; regulation A. The board may adopt rules for the conduct of specific lottery games and operations, including but not limited to rules specifying: (1) The types of games to be conducted, including but not limited to instant lotteries, on-line games, and…
La. Rev. Stat. § 47:9009 Conduct and administration of lottery games; powers and duties of corporation;
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§9009. Conduct and administration of lottery games; powers and duties of corporation; authorized contracts A. The corporation shall conduct and administer lottery games which will result in maximization of revenues to the state of Louisiana. The corporation, its employees, and th…
La. Rev. Stat. § 47:9010 Powers and obligations of corporation's president; residence in Louisiana; ongoing
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§9010. Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized A. The president, as chief executive officer of the corporation, shall direct and supervise all administrative and technical activities in accordance with the provisions of …