Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:116 Declarations of estimated income tax by individuals
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§116. Declarations of estimated income tax by individuals A. Requirement of declaration. Every individual whose Louisiana income tax liability can reasonably be expected to exceed two hundred dollars for declarations of estimated tax for income tax years starting prior to January…
La. Rev. Stat. § 47:117 Time for filing declarations of estimated income tax by individuals
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§117. Time for filing declarations of estimated income tax by individuals A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the …
La. Rev. Stat. § 47:117.1 Payment of installments of estimated income tax by individuals
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§117.1. Payment of installments of estimated income tax by individuals A. General rule. The amount of estimated income tax (as defined in R.S. 47:116(C)) with respect to which a declaration is required under R.S. 47:116 shall be paid as follows: (1) If the declaration is filed on…
La. Rev. Stat. § 47:118 Failure by individual to pay estimated income tax; penalty
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§118. Failure by individual to pay estimated income tax; penalty A. Addition to the tax. In the case of any underpayment of estimated tax by an individual, except as provided in Subsection D, there shall be added to the tax due under this Chapter for the taxable year a penalty of…
La. Rev. Stat. § 47:119 Criminal penalties
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§119. Criminal penalties A. Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in t…
La. Rev. Stat. § 47:12 Repealed by Acts 2024, 3rd Ex
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§12. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:120 Repealed by Acts 2006, No
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§120. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
La. Rev. Stat. § 47:120.1 Repealed by Acts 2006, No
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§120.1. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
La. Rev. Stat. § 47:120.101 Income tax checkoff; Louisiana Make-A-Wish Act
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§120.101. Income tax checkoff; Louisiana Make-A-Wish Act A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to wh…
La. Rev. Stat. § 47:120.111 Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
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§120.111. Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1 A. Every individual who files an individual income tax return for the current year and who is entitled to a refund may designate on his current year return that all or any portion of the tot…
La. Rev. Stat. § 47:120.121 Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
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§120.121. Income tax checkoff; donation for Alliance for the Advancement of End of Life Care A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of …
La. Rev. Stat. § 47:120.131 Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc
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§120.131. Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the t…
La. Rev. Stat. § 47:120.141 Income tax checkoff; donation for Dreams Come True, Inc
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§120.141. Income tax checkoff; donation for Dreams Come True, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the re…
La. Rev. Stat. § 47:120.151 Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
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§120.151. Income tax checkoff; Center of Excellence for Autism Spectrum Disorder Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amoun…
La. Rev. Stat. § 47:120.161 Income tax checkoff; donation for American Red Cross
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§120.161. Income tax checkoff; donation for American Red Cross A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund…
La. Rev. Stat. § 47:120.171 Income tax checkoff; donation for New Opportunities Waiver Fund
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§120.171. Income tax checkoff; donation for New Opportunities Waiver Fund A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of…
La. Rev. Stat. § 47:120.181 Income tax checkoff; donation for Maddie's Footprints
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§120.181. Income tax checkoff; donation for Maddie's Footprints A. For tax years beginning on and after January 1, 2022, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return th…
La. Rev. Stat. § 47:120.191 Income tax checkoff; donation for decorative lighting on the Crescent City Connection
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§120.191. Income tax checkoff; donation for decorative lighting on the Crescent City Connection Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of …
La. Rev. Stat. § 47:120.2 Repealed by Acts 2006, No
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§120.2. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
La. Rev. Stat. § 47:120.201 Income tax checkoff; donation for New Orleans ferries
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§120.201. Income tax checkoff; donation for New Orleans ferries Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund t…
La. Rev. Stat. § 47:120.21 Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
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§120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the to…
La. Rev. Stat. § 47:120.211 Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
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§120.211. Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the…
La. Rev. Stat. § 47:120.221 Income tax checkoff; Bastion Community of Resilience
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§120.221. Income tax checkoff; Bastion Community of Resilience A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund…
La. Rev. Stat. § 47:120.231 Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
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§120.231. Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his …
La. Rev. Stat. § 47:120.241 Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc
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§120.241. Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of…
La. Rev. Stat. § 47:120.25 Legislative purpose
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§120.25. Legislative purpose The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and…
La. Rev. Stat. § 47:120.251 Income tax checkoff; donation for The Louisiana Association for the Blind
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§120.251. Income tax checkoff; donation for The Louisiana Association for the Blind A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total…
La. Rev. Stat. § 47:120.26 Income tax checkoff; donation for Louisiana Association of Councils on Aging
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§120.26. Income tax checkoff; donation for Louisiana Association of Councils on Aging A. As used in this Subpart the following terms have the meanings ascribed to them: (1) "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exer…
La. Rev. Stat. § 47:120.261 Income tax checkoff; donation for the Louisiana Center for the Blind
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§120.261. Income tax checkoff; donation for the Louisiana Center for the Blind A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amou…
La. Rev. Stat. § 47:120.271 Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc
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§120.271. Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amo…
La. Rev. Stat. § 47:120.281 Income tax checkoff; donation for Louisiana State Troopers Charities, Inc
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§120.281. Income tax checkoff; donation for Louisiana State Troopers Charities, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the tota…
La. Rev. Stat. § 47:120.291 Income tax checkoff; donation to the American Rose Society
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§120.291. Income tax checkoff; donation to the American Rose Society A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the …
La. Rev. Stat. § 47:120.3 Refunds and credits
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§120.3. Refunds and credits A. An overpayment shall bear no interest if credit is given therefor. Amounts actually refunded as overpayments shall bear interest at the rate established pursuant to R.S. 13:4202 per year computed from ninety days after the filing date of the return …
La. Rev. Stat. § 47:120.301 Income tax checkoff; donation to The Extra Mile
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§120.301. Income tax checkoff; donation to The Extra Mile A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to w…
La. Rev. Stat. § 47:120.31 Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
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§120.31. Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund A.(1) For tax years beginning on and after January 1, 2005, every individual and corporation that files an individual income tax return or a corporate income or franchis…
La. Rev. Stat. § 47:120.311 Income tax checkoff; donation for Louisiana Naval War Memorial Commission;
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§120.311. Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion…
La. Rev. Stat. § 47:120.32 Donation of individual income tax refunds and other contributions to the Coastal
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§120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund A.(1) For tax years beginning on and after January 1, 2009, every individual that files an individual income tax return is authorized to do any of the followi…
La. Rev. Stat. § 47:120.321 Income tax checkoff; Emerge Center for Communication, Behavior, and
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§120.321. Income tax checkoff; Emerge Center for Communication, Behavior, and Development A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the…
La. Rev. Stat. § 47:120.33 Income tax checkoff; donation for National Lung Cancer Partnership
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§120.33. Income tax checkoff; donation for National Lung Cancer Partnership A. Every individual who files an individual state income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total a…
La. Rev. Stat. § 47:120.331 Income tax checkoff; donation for Louisiana Horse Rescue Association
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§120.331. Income tax checkoff; donation for Louisiana Horse Rescue Association A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that all or any portion of the total amou…
La. Rev. Stat. § 47:120.34 Legislative intent; declaration of purpose and policy
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§120.34. Legislative intent; declaration of purpose and policy It is the intent of the legislature to protect the health, safety, and well-being of the children of the state. The legislature declares that the children of the state are its single greatest resource and that these c…
La. Rev. Stat. § 47:120.341 Income tax checkoff; donation for Louisiana Coalition Against Domestic
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§120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that all or any portion of the…
La. Rev. Stat. § 47:120.35 Income tax checkoff; donation for Children's Trust Dedicated Fund Account
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§120.35. Income tax checkoff; donation for Children's Trust Dedicated Fund Account A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the C…
La. Rev. Stat. § 47:120.351 Income tax checkoff; donation for Sexual Trauma Awareness and Response
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§120.351. Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any por…
La. Rev. Stat. § 47:120.36 Income tax checkoff; donation for political party
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§120.36. Income tax checkoff; donation for political party A. Every individual who is not a member of the classified civil service who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all …
La. Rev. Stat. § 47:120.361 Income tax checkoff; donation for Grant Walker Educational Center
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§120.361. Income tax checkoff; donation for Grant Walker Educational Center Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of …
La. Rev. Stat. § 47:120.37 Refund designation on tax form
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§120.37. Refund designation on tax form A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the designation to donate all or any portion of the total amount of tax refund shall be made at the time of the fi…
La. Rev. Stat. § 47:120.371 Income tax checkoff; donation for the University of New Orleans Foundation
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§120.371. Income tax checkoff; donation for the University of New Orleans Foundation For tax years beginning on and after January 1, 2022, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his curr…
La. Rev. Stat. § 47:120.38 Repealed by Acts 2016, No
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§120.38. Repealed by Acts 2016, No. 614, §10(C).
La. Rev. Stat. § 47:120.381 Income tax checkoff; donation for Southeastern Louisiana University Foundation
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§120.381. Income tax checkoff; donation for Southeastern Louisiana University Foundation For tax years beginning on and after January 1, 2022, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his …