Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:9011 Information sharing and restricted use agreements; other jurisdictions
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§9011. Information sharing and restricted use agreements; other jurisdictions A. The corporation may enter into intelligence sharing, reciprocal use, or restricted use agreements with the federal government, law enforcement agencies, lottery regulation agencies, and gaming enforc…
La. Rev. Stat. § 47:9011.1 Transmission of Amber Alert and other emergency information
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§9011.1. Transmission of Amber Alert and other emergency information A. The legislature deems it necessary to utilize all forms of communication available to transmit information concerning child abductions. The "Amber Alert" system is the cooperation between law enforcement agen…
La. Rev. Stat. § 47:9012 Corporation legal representation
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§9012. Corporation legal representation The attorney general or a full-time assistant attorney general shall be the legal advisor to the corporation and the board, shall counsel and advise the corporation and the board, and shall represent the corporation in all legal proceedings…
La. Rev. Stat. § 47:9013 Commercial advertising on tickets
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§9013. Commercial advertising on tickets A. The corporation may enter into contracts with any persons that provide for the placement of commercial advertising on tickets. For purposes of this Section, "commercial advertising" shall mean advertising intended for the sole benefit o…
La. Rev. Stat. § 47:9015 Personnel program for employees; conflict of interest provisions; employment of
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§9015. Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited A. The corporation shall establish and maintain a personnel program including rules and regulations for its employees. The corporation may procure be…
La. Rev. Stat. § 47:9016 Employee background investigation
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§9016. Employee background investigation A. A background investigation shall be conducted by the chief security officer of the corporation or his agent or designee on every applicant who has reached the final selection process prior to employment by the corporation, which backgro…
La. Rev. Stat. § 47:9017 Appeals; judicial review
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§9017. Appeals; judicial review A. Any retailer, vendor, or applicant for a retailer or vendor contract aggrieved by an action of the president of the corporation may appeal that decision to the board within ten days of the decision of the president in accordance with the regulat…
La. Rev. Stat. § 47:9018 Bond; letters of credit or other surety
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§9018. Bond; letters of credit or other surety Whenever a bond is required for the protection of the corporation, letters of credit or other surety approved by the corporation may be utilized in lieu of a bond. All bonds or letters of credit shall be reviewed at least annually as…
La. Rev. Stat. § 47:9019 Legislative oversight of corporation rules and regulations
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§9019. Legislative oversight of corporation rules and regulations Legislative oversight of corporation rules and regulations shall be in accordance with the provisions of R.S. 49:966. Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995.
La. Rev. Stat. § 47:9020 Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment
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§9020. Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment The board shall promulgate administrative rules that define and prohibit the bulk sale of on-line lotto lottery tickets by a retailer and the bulk purchase of such tickets by an investment synd…
La. Rev. Stat. § 47:9021 Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs
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§9021. Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets The corporation shall require as a part of any contract for the production or printing of lottery tickets that each ticket include the toll-free telephone number made ava…
La. Rev. Stat. § 47:9022 Publication of financial statements
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§9022. Publication of financial statements The corporation shall publish quarterly financial statements in the official journal of the state. Copies of the financial statements shall be forwarded to members of the House of Representatives and Senate within seven days after public…
La. Rev. Stat. § 47:9025 Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize
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§9025. Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize A. Proceeds of any lottery prize of five hundred dollars or more shall be subject to Louisiana stat…
La. Rev. Stat. § 47:9026 Withholding of lottery prizes; child support arrearages; rules and regulations
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§9026. Withholding of lottery prizes; child support arrearages; rules and regulations No later than January 1, 1992, the board shall promulgate rules and regulations providing for the withholding of lottery prizes of persons who have outstanding child support arrearages as report…
La. Rev. Stat. § 47:9027 Assignment of deferred lottery annuity prizes
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§9027. Assignment of deferred lottery annuity prizes A. Under an appropriate judicial order, any prize, or any portion of a prize, or any right of any person to a prize awarded, payable by the corporation in deferred annuity payments, may be paid to any person other than the winn…
La. Rev. Stat. § 47:9028 Contracts; regulations of procurement; bidding and negotiation processes
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§9028. Contracts; regulations of procurement; bidding and negotiation processes A. The corporation shall enter into its contracts for major procurements after competitive negotiation, bidding, or other procedure authorized pursuant to Louisiana Procurement Code, or the corporatio…
La. Rev. Stat. § 47:9029 Deposit of revenues; expenditures and investments authorized; transfer of revenues
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§9029. Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; audits A.(1) All money received by the corporation from the sale of …
La. Rev. Stat. § 47:9030 Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded
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§9030. Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded A. The corporation may accept and expend, in accordance with the provisions of this Subtitle, such monies as may be appropriated by the legislature or such monies as may …
La. Rev. Stat. § 47:9050 Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax ex
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§9050. Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemption A. The legislature hereby recognizes that to conduct a successful…
La. Rev. Stat. § 47:9051 Selection of on-line retailer; qualification and disqualification
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§9051. Selection of on-line retailer; qualification and disqualification A. In addition to the provisions of R.S. 47:9050, no person, partnership, unincorporated association, corporation, or other business entity shall be selected as an on-line lottery retailer who: (1) Has been …
La. Rev. Stat. § 47:9052 Retail vendor certificates
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§9052. Retail vendor certificates A. After one year of operation, any retailer who purchased or leased on-line equipment pursuant to this Subtitle and whose sales are equal to or greater than the statewide average of sales of on-line retailers may be reimbursed the cost of the pu…
La. Rev. Stat. § 47:9053 Letter of credit or bond of retailer; content of contracts; powers of president
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§9053. Letter of credit or bond of retailer; content of contracts; powers of president The corporation shall require each retailer to post a letter of credit or a bond with the corporation using a surety acceptable to the corporation in an amount not to exceed twice the average l…
La. Rev. Stat. § 47:9054 Content of retailer contracts; contract cancellation by president
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§9054. Content of retailer contracts; contract cancellation by president A. Any contract executed by the corporation pursuant to this Subtitle shall specify the reasons for which any contract may be cancelled, suspended, revoked, or terminated by the corporation, which reasons sh…
La. Rev. Stat. § 47:9055 Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation
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§9055. Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation A.(1) All proceeds from the sale of lottery tickets received by a lottery retailer shall constitute a trust …
La. Rev. Stat. § 47:9056 Computation of retailer's rental payments
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§9056. Computation of retailer's rental payments If a lottery retailer's rental payments for the business premises are contractually computed, in whole or in part, on the basis of a percentage of retail sales, and such computation of retail sales is not explicitly defined to incl…
La. Rev. Stat. § 47:9057 Ticket price; gift, sale, or business promotion; location of sale
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§9057. Ticket price; gift, sale, or business promotion; location of sale A. No person shall sell a ticket at a price other than established by the corporation, unless authorized in writing by the president. No person other than a duly certified lottery retailer shall sell lottery…
La. Rev. Stat. § 47:9058 Toll-free telephone assistance for compulsive gamblers; posting of signs on premises
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§9058. Toll-free telephone assistance for compulsive gamblers; posting of signs on premises The corporation shall require the posting of one or more signs on licensed premises at each point of entry into areas where lottery tickets are sold to inform patrons of a toll-free teleph…
La. Rev. Stat. § 47:9060 Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or
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§9060. Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or deposit of security; liquidated damages; laws governing contracts A. The…
La. Rev. Stat. § 47:9065 Criminal background investigations; duties of corporation or its security division
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§9065. Criminal background investigations; duties of corporation or its security division A. The Louisiana Department of Public Safety and Corrections, office of state police, shall perform full criminal background investigations on all potential vendors and potential employees o…
La. Rev. Stat. § 47:9070 Sale to minors
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§9070. Sale to minors A.(1) No lottery retailer and no agent, associate, employee, representative, or servant of any such person shall sell a lottery ticket to any person under the age of twenty-one years, unless the person submits any one of the following forms of identification…
La. Rev. Stat. § 47:9071 False or altered lottery tickets
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§9071. False or altered lottery tickets A. Any person, with intent to defraud, who falsely makes, alters, forges, utters, passes, or counterfeits a state lottery ticket shall be punished as provided in Subsection B. B. Any person who influences or attempts to influence the winnin…
La. Rev. Stat. § 47:9072 Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
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§9072. Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors A. The corporation, members of the board of directors, officers of the corporation, and any vendor of computer services to the corporation shall not direc…
La. Rev. Stat. § 47:9073 Skimming of lottery proceeds
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§9073. Skimming of lottery proceeds A. Skimming of lottery proceeds is the intentional excluding, or the taking of any action in an attempt to exclude, any thing or its value from the deposit, counting, collection, or computation of gross revenues or net proceeds from lottery act…
La. Rev. Stat. § 47:9074 Crime of false statements relating to a lottery
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§9074. Crime of false statements relating to a lottery No person shall knowingly or intentionally make a material false statement in any application for a license or proposal to conduct lottery activities or make a material false entry in any book or record which is compiled or m…
La. Rev. Stat. § 47:9075 Illegal lottery devices
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§9075. Illegal lottery devices A. Illegal lottery devices as described in this Section are per se gambling devices and contraband. B. As used in this Section, the term "illegal lottery device" means: (1) Forged, counterfeit, or stolen, or improperly issued or illegally possessed …
La. Rev. Stat. § 47:908 Parish or municipal excise tax prohibited; but license tax permitted
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§908. Parish or municipal excise tax prohibited; but license tax permitted No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to preve…
La. Rev. Stat. § 47:9080 State declaration of exemption from provisions of certain federal statutes
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§9080. State declaration of exemption from provisions of certain federal statutes Pursuant to 15 U.S.C. 1171 through 1177, the state of Louisiana, acting by and through its duly elected and qualified members of its legislature, does hereby in this Section, declare that the state …
La. Rev. Stat. § 47:9081 Legal shipments of lottery devices into state
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§9081. Legal shipments of lottery devices into state All shipments of lottery supplies, equipment, and devices into any parish of the state of Louisiana within which lottery operations are authorized shall be deemed legal shipments of such devices for purposes of federal law. Act…
La. Rev. Stat. § 47:9091 Conduct and administration of sports wagering; powers and duties of corporation;
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§9091. Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contracts A. Any permit obtained or issued pursuant to the provisions of this Chapter is expressly declared by the legislature to be a pure and absolute revocable priv…
La. Rev. Stat. § 47:9092 Reporting
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§9092. Reporting The corporation shall produce an annual report and distribute the report to the legislature. The report shall include the impact of sports wagering on sports events, retail establishments, problem gamblers, and on the gambling addiction in Louisiana. The report s…
La. Rev. Stat. § 47:9093 Permitting; other requirements
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§9093. Permitting; other requirements A. No person, business, or legal entity shall operate a sports book on behalf of the corporation without first being permitted in accordance with this Subtitle. To conduct business with the corporation related to sports wagering authorized pu…
La. Rev. Stat. § 47:9094 Suitability; sports wagering platform providers
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§9094. Suitability; sports wagering platform providers A. No person shall be eligible to obtain a sports wagering platform provider permit pursuant to this Subtitle unless the applicant has demonstrated by clear and convincing evidence to the corporation that he is suitable. For …
La. Rev. Stat. § 47:9095 Sports wagering platform provider; permit; fee
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§9095. Sports wagering platform provider; permit; fee A. The corporation may issue a sports wagering platform provider permit to suitable persons to contract with the corporation to manage or operate the corporation's sports book line-of-business. No person shall manage or operat…
La. Rev. Stat. § 47:9096 Sports wagering service providers; permit; fee
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§9096. Sports wagering service providers; permit; fee A. The corporation shall issue a sports wagering service provider permit to suitable persons which contract with an operator to provide support services for an operator's sports book. A person shall not provide support service…
La. Rev. Stat. § 47:9097 Sports wagering distributor; permit; fees
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§9097. Sports wagering distributor; permit; fees A.(1) The corporation may issue a sports wagering distributor permit to any suitable business or legal entity that markets, buys, sells, leases, services, or repairs sports wagering mechanisms in this state. No person shall market,…
La. Rev. Stat. § 47:9098 Retail establishments; permit; fees
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§9098. Retail establishments; permit; fees A. The corporation may issue a retail establishment permit to suitable persons that contract with an operator to host sports wagering mechanisms. A retail establishment shall not host a sports wagering mechanism without a valid permit. B…
La. Rev. Stat. § 47:9099 Wagering; limitations
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§9099. Wagering; limitations A. To place a sports wager with an operator, the corporation shall confirm and a player shall meet all of the following requirements: (1) Is twenty-one years of age or older. (2) Is physically located in a parish that has approved a proposition author…
La. Rev. Stat. § 47:91 Period for computation of taxable income
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§91. Period for computation of taxable income A. Computation of taxable income. Taxable income shall be computed on the basis of the taxpayer's taxable year. B. Taxable year. For purposes of this chapter, the term "taxable year" means: (1) the taxpayer's annual accounting period,…
La. Rev. Stat. § 47:9100 Electronic wagering
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§9100. Electronic wagering A. Electronic wagering may be conducted only to the extent that it is conducted in accordance with this Subtitle and in accordance with the rules promulgated by the corporation. B. The corporation may accept wagers made electronically using a sports wag…
La. Rev. Stat. § 47:9101 Sports wagering mechanism
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§9101. Sports wagering mechanism A. (1) A player may place a wager via a sports wagering mechanism with cash or utilizing the player's established sports wagering account. (2) A sports wagering mechanism may be utilized by a player to make a deposit in their sports wagering accou…