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0 chapters · 2,215 sections in this title.
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. § 47:120.381 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 …
La. Rev. Stat. § 47:120.391 Income tax checkoff; donation for Holden's Hope
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§120.391. Income tax checkoff; donation for Holden's Hope For tax years beginning on and after January 1, 2023, 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…
La. Rev. Stat. § 47:120.40 Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
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§120.40. Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated 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. § 47:120.57 Income tax checkoff; donation for Ducks Unlimited
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§120.57. Income tax checkoff; donation for Ducks Unlimited 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 …
La. Rev. Stat. § 47:120.61 Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
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§120.61. Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies 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 p…
La. Rev. Stat. § 47:120.62 Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
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§120.62. Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits A. Subject to the establishment of a procedure as provided in Subsection B of this Section, every individual who files an individual income tax return for any tax year beginning on and aft…
La. Rev. Stat. § 47:120.63 Income tax checkoff; donation for Louisiana cancer; creation; use of monies
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§120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of monies 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. § 47:120.71 Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory
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§120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies 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 a…
La. Rev. Stat. § 47:120.76 Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
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§120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies 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. § 47:120.91 Income tax checkoff; donation for the National Multiple Sclerosis Society
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§120.91. Income tax checkoff; donation for the National Multiple Sclerosis Society A.(1) Donation of Refund. 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 an…
La. Rev. Stat. § 47:120.95 Income tax checkoff; donation for Louisiana Food Bank Association
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§120.95. Income tax checkoff; donation for Louisiana Food Bank Association A.(1) Donation of Refund. 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 portio…
La. Rev. Stat. § 47:121 Exemptions from tax on corporations
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§121. Exemptions from tax on corporations The following organizations shall be exempt from taxation under this Chapter: (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks, national banking corporations and banking corporations organized under the la…
La. Rev. Stat. § 47:13 Renewal of tax exemption certificates
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§13. Renewal of tax exemption certificates A. Direct payment numbers. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer under the provisions of R.S. 47:303.1 shall be renewed as provided in this Section without hi…
La. Rev. Stat. § 47:131 Determination of amount of, and recognition of, gain or loss
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§131. Determination of amount of, and recognition of, gain or loss A. Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in R.S. 47:139 for determining gain, an…
La. Rev. Stat. § 47:132 Recognition of gain or loss; general rule
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§132. Recognition of gain or loss; general rule Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
La. Rev. Stat. § 47:133 Recognition of gain or loss; exchanges solely in kind
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§133. Recognition of gain or loss; exchanges solely in kind A. Property held for productive use or investment. No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held prima…
La. Rev. Stat. § 47:134 Receipt of additional consideration
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§134. Receipt of additional consideration A. Recognition of gain on exchanges. If R.S. 47:133 A, B, C, or H would apply to an exchange but for the fact that the property received in the exchange consists not only of property permitted by R.S. 47:133 A, B, C, or H to be received w…
La. Rev. Stat. § 47:135 Exclusion from income; property received in certain corporate liquidations
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§135. Exclusion from income; property received in certain corporate liquidations A. If: (1) A corporation adopts a plan of complete liquidation on or after January 1, 1960; and (2) Within the twelve (12) month period beginning on the date of the adoption of such plan, all of the …
La. Rev. Stat. § 47:136 Recognition of gain or loss; involuntary conversions
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§136. Recognition of gain or loss; involuntary conversions A. General rule. The rules set forth in this Section apply only to instances in which property is compulsorily or involuntarily converted, as a result of its destruction in whole or in part, theft, seizure, or requisition…
La. Rev. Stat. § 47:137 Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
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§137. Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property A. General rule. If, within the twelve-month period beginning on the date on which a corporation adopts a plan of complete liquidation, all of the assets of the corporat…
La. Rev. Stat. § 47:138 Definitions relating to corporate reorganizations
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§138. Definitions relating to corporate reorganizations A. Reorganization. (1) In general. For purposes of this Chapter, the term "reorganization" means: (a) a statutory merger or consolidation; (b) the acquisition by one corporation, in exchange solely for all or a part of its v…
