Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:1607 Interest on erroneous refunds
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§1607. Interest on erroneous refunds The secretary shall remove interest which has accrued on an erroneous refund which has accrued up to the date the taxpayer is requested to repay a refund issued in error if the taxpayer did not cause the erroneous refund in any way and the ref…
La. Rev. Stat. § 47:1608 Disposition of penalties and self-generated revenue
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§1608. Disposition of penalties and self-generated revenue A. Beginning July 1, 2022, the disposition of all state taxes, interest, and penalties collected by or on behalf of the Department of Revenue pursuant to the provisions of this Title shall be governed by the following: (1…
La. Rev. Stat. § 47:161 Income from sources partly within and partly without the State of Louisiana
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§161. Income from sources partly within and partly without the State of Louisiana A. Resident individuals. In the case of a resident individual, items of gross income, expenses, losses, and deductions, from whatever source received or incurred, not otherwise exempted by this Chap…
La. Rev. Stat. § 47:162 Fiduciary returns
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§162. Fiduciary returns A. Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) shall make a return for any of the following individuals, estates, or trusts for which he acts, stating specifically the items …
La. Rev. Stat. § 47:1621 Refunds of overpayments authorized
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§1621. Refunds of overpayments authorized A. For the purpose of this Chapter, "overpayment" means a payment of tax, penalty, or interest when none was due; the excess of the amount of tax, penalty, or interest paid over the amount due; or the payment of a penalty that is later wa…
La. Rev. Stat. § 47:1621.1 Satisfaction of rulings or judgments of the Board of Tax Appeals
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§1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals A. A final ruling or judgment of the Board of Tax Appeals concerning the overpayment of severance taxes, issued pursuant to Part V of Chapter 17 of Subtitle II of Title 47 of the Louisiana Revised Statutes …
La. Rev. Stat. § 47:1622 Crediting or offset of overpayments against other obligations
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§1622. Crediting or offset of overpayments against other obligations A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary…
La. Rev. Stat. § 47:1623 Prescription of refunds or credits
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§1623. Prescription of refunds or credits A. After three years from the 31st day of December of the year in which the tax became due or after one year from the date the tax was paid, whichever is the later, no refund or credit for an overpayment shall be made unless a claim for c…
La. Rev. Stat. § 47:1624 Interest on refunds
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§1624. Interest on refunds A.(1)(a) Except as otherwise provided in Subparagraph (2)(a) of this Subsection, and notwithstanding any other provision of law to the contrary, on all refunds or credits, the secretary shall compute and allow as part of the refund or credit interest at…
La. Rev. Stat. § 47:1624.1 Repealed by Acts 2016, 2nd Es
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§1624.1. Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016. NOTE: See Acts 2016, 2nd Ex. Sess., No. 10, §3, regarding applicability.
La. Rev. Stat. § 47:1625 Appeals from the collector's disallowance of refund claim
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§1625. Appeals from the collector's disallowance of refund claim A.(1) If the collector fails to act on a properly filed claim for refund or credit within one year from the date received by him or if the collector denies the claim in whole or in part, the taxpayer claiming such r…
La. Rev. Stat. § 47:1626 Board's finding of overpayment upon appeal from assessment
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§1626. Board's finding of overpayment upon appeal from assessment Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that …
La. Rev. Stat. § 47:1627 Limitation on right of refund when petition is filed with Board of Tax Appeals
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§1627. Limitation on right of refund when petition is filed with Board of Tax Appeals Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the …
La. Rev. Stat. § 47:163 Closing by collector of taxable year
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§163. Closing by collector of taxable year A. Tax in jeopardy. If the collector finds that a taxpayer designs quickly to depart from the State of Louisiana, or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to preju…
La. Rev. Stat. § 47:164 Information required and withholding of tax at source
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§164. Information required and withholding of tax at source A. Payments of $1,000 or more. All persons in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person of interest, rent, salari…
La. Rev. Stat. § 47:1641 Criminal penalty for failing to account for state tax moneys
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§1641. Criminal penalty for failing to account for state tax moneys Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, …
La. Rev. Stat. § 47:1641.1 Automated sales suppression devices; definitions; penalties
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§1641.1. Automated sales suppression devices; definitions; penalties A. It shall be unlawful for any person to knowingly create, design, manufacture, sell, purchase, lease, install, update, repair, service, transfer, use, or possess or otherwise make available any automated sales…
La. Rev. Stat. § 47:1642 Criminal penalty for evasion of tax
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§1642. Criminal penalty for evasion of tax Any person who willfully fails to file any return or report required to be filed by the provisions of this Subtitle, or who willfully files or causes to be filed with the secretary any false or fraudulent return, report, or statement, or…
La. Rev. Stat. § 47:1643 Running of time limitations
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§1643. Running of time limitations No person shall be prosecuted, tried or punished for an offense under this chapter unless the prosecution is instituted within a period of four years after the offense has been committed. Added by Acts 1972, No. 635, §1.
La. Rev. Stat. § 47:165 Information by corporations
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§165. Information by corporations A. Dividend payments. Every corporation subject to the tax imposed by this Chapter shall, when required by the collector, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareh…
La. Rev. Stat. § 47:166 Returns of brokers
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§166. Returns of brokers Every person doing business as a broker shall, when required by the collector, send a return under such rules and regulations as the collector may prescribe, showing the names of customers for whom such person has transacted any business, with such detail…
La. Rev. Stat. § 47:167 Collection of foreign items
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§167. Collection of foreign items All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks or bills of exchange, shall obtain a license from the collector and shall be subject to such reg…
La. Rev. Stat. § 47:1671 Authority to sign certain documents; validity; conclusive presumption
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§1671. Authority to sign certain documents; validity; conclusive presumption A. Any return, statement, declaration, waiver, agreement, form, or other document required or permitted to be made or written, relative to matters subject to the jurisdiction of the Department of Revenue…
La. Rev. Stat. § 47:1672 Payment of taxes by receivers, referees, trustees or liquidators
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§1672. Payment of taxes by receivers, referees, trustees or liquidators A. All receivers, referees, trustees or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, s…
La. Rev. Stat. § 47:1673 Application of provisions of this Chapter
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§1673. Application of provisions of this Chapter The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any Title of the Louisiana Rev…
La. Rev. Stat. § 47:1674 Exemption from claim for taxes on retirement benefits by another state
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§1674. Exemption from claim for taxes on retirement benefits by another state A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failur…
La. Rev. Stat. § 47:1675 General administrative provisions for credits against income and corporation
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§1675. General administrative provisions for credits against income and corporation franchise tax A. Unless specifically provided for herein or in the statute granting the credit against income or corporation franchise tax: (1) The tax credit is not refundable. (2) The tax credit…
La. Rev. Stat. § 47:1676 Debt recovery
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§1676. Debt recovery A.(1) It shall be the public policy of this state to aggressively pursue the collection of accounts or claims due and payable to the state of Louisiana through all reasonable means. The office of debt recovery, within the Department of Revenue and the attorne…
La. Rev. Stat. § 47:1677 Financial institution data match
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§1677. Financial institution data match A. A financial institution or its processor shall provide to the department or the office, the name, record address, social security number or other taxpayer identification number, any other identifying information, and an average daily acc…
La. Rev. Stat. § 47:1678 Tax clearances; resale certificates; certain procurement contracts
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§1678. Tax clearances; resale certificates; certain procurement contracts A. Notwithstanding any other provision of law to the contrary, no state sales tax resale certificate shall be issued or renewed for any applicant unless the applicant is current in filing all tax returns an…
La. Rev. Stat. § 47:1679 Paid preparers; required information on returns, reports, claims for refund, and other
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§1679. Paid preparers; required information on returns, reports, claims for refund, and other claims A.(1) Any return, report, claim for refund, or other claim prepared by a paid preparer shall be signed by the preparer and shall bear the preparer's preparer tax identification nu…
La. Rev. Stat. § 47:1681 Necessity for compliance with requirements
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§1681. Necessity for compliance with requirements The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed …
La. Rev. Stat. § 47:1682 Claims to be supported by special invoices
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§1682. Claims to be supported by special invoices Refunds of such taxes shall be made only when the claim therefor is supported by special invoices issued by dealers who have obtained special permits pursuant to R.S. 47:1683, and only when the claim therefor is supported by a cer…
La. Rev. Stat. § 47:1683 Special permit as refund gasoline distributor
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§1683. Special permit as refund gasoline distributor Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distrib…
La. Rev. Stat. § 47:1684 Issuance of special invoices; coloring of gasoline
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§1684. Issuance of special invoices; coloring of gasoline Every dealer selling gasoline to be used for refundable purposes shall issue the special invoices required by R.S. 47:1682 and shall at the time gasoline is sold and prior to delivering the invoice to the purchaser dissolv…
La. Rev. Stat. § 47:1685 Dye
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§1685. Dye The collector of revenue is authorized to purchase dye and furnish it to dealers for use in coloring gasoline as required by this Part. The collector may choose the type and color of the dye and change them from time to time, provided that only one color shall be presc…
La. Rev. Stat. § 47:1686 Regulation of color of gasoline generally
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§1686. Regulation of color of gasoline generally In order to assure that the color of gasoline to be used for refundable purposes, other than for operating or propelling aircraft, shall be distinctive, the collector of revenue is authorized to limit by rules and regulations the c…
La. Rev. Stat. § 47:1687 Violations; penalties
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§1687. Violations; penalties A. Any person who issues a special invoice pursuant to R.S. 47:1682 and 47:1684 and who fails to dissolve the proper quantity of dye in the gasoline prior to delivering the invoice to the purchaser shall be guilty of a misdemeanor and upon conviction …
La. Rev. Stat. § 47:1688 Suspension of dealer's permit
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§1688. Suspension of dealer's permit Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; pr…
La. Rev. Stat. § 47:1689 Forfeiture of refunds
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§1689. Forfeiture of refunds Any person who uses gasoline colored in accordance with R.S. 47:1684 in any vehicle or engine other than any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fish…
La. Rev. Stat. § 47:1690 Definitions
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§1690. Definitions When used in this Part the following terms shall have the meaning here ascribed to them: (1) "Farm tractor" and "farm machinery" shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the pr…
La. Rev. Stat. § 47:1691 Refunds, source
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§1691. Refunds, source The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline. Added by Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:1692 Definitions
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§1692. Definitions As used in this Chapter, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise: (1) "Consumable hemp product" shall have the same definition as set forth in R.S. 3:1481. (2) "Consumer" means e…
La. Rev. Stat. § 47:1693 Imposition of tax
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§1693. Imposition of tax A. There is hereby levied an excise tax upon each retail sale of consumable hemp products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of three percent of the retail sales price of the consumable hemp product. The exc…
La. Rev. Stat. § 47:1694 Enforcement
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§1694. Enforcement The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secreta…
La. Rev. Stat. § 47:1695 Rules and regulations
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§1695. Rules and regulations The department may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Chapter. Acts 2019, No. 247, §1, eff. Aug. 1, 2019. NOTE: See Acts 2019, No. 247, re: tax year…
La. Rev. Stat. § 47:1696 Disposition of collections
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§1696. Disposition of collections After satisfaction of the requirements of the Bond Security and Redemption Fund as required under Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall deposit in and credit to the Early Childhood Education Fund th…
La. Rev. Stat. § 47:1701 Repealed by Acts 1972, Ex
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§1701. Repealed by Acts 1972, Ex. Sess., No. 3, §1
La. Rev. Stat. § 47:1702 Definitions
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§1702. Definitions As used in this Subtitle, the following terms have the meaning ascribed to them in this Section, unless the context clearly indicates otherwise: (1) "Property" includes every form, character and kind of property, real, personal, and mixed, tangible and intangib…
La. Rev. Stat. § 47:1703 Exemptions
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§1703. Exemptions A. Generally. (1) Effective January 1, 1978, and thereafter, there shall be exempt from state, parish, and special ad valorem taxes all property which is declared to be exempt from taxation by Sections 20 and 21 of Article VII of the Constitution and pursuant to…