Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:2051 Tax collectors designated
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§2051. Tax collectors designated The sheriffs of the several parishes of the state, the parish of Orleans excepted, shall be ex-officio collectors of state and parish taxes. There shall be one state tax collector for the city of New Orleans who shall be elected, at the time provi…
La. Rev. Stat. § 47:2051.1 Ouachita Parish; collection of municipal taxes
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§2051.1. Ouachita Parish; collection of municipal taxes A. The sheriff and tax assessor of Ouachita Parish and the governing authority of the municipality of Monroe, West Monroe, Richwood, or Sterlington may enter into an agreement which, if entered into by all three parties, sha…
La. Rev. Stat. § 47:2051.2 Livingston Parish; collection of municipal taxes
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§2051.2. Livingston Parish; collection of municipal taxes A. The sheriff and tax assessor of Livingston Parish and the governing authority of the city of Denham Springs may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect…
La. Rev. Stat. § 47:2052 Oath and execution of bond
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§2052. Oath and execution of bond A. Every tax collector shall, before entering upon the duties of his office, take and subscribe to the oath of office prescribed by the constitution and laws of the state, and file the same with the legislative auditor. B. The tax collector of th…
La. Rev. Stat. § 47:2053 Failure to give bond
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§2053. Failure to give bond The auditor shall not recognize any tax collector until his bond and oath of office are filed in the auditor's office and his bond recorded in the mortgage office of the parish for which he is appointed. In case any collector fails, refuses, or neglect…
La. Rev. Stat. § 47:2054 Actions on bond
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§2054. Actions on bond Whenever any tax collector fails to pay over parish taxes collected by him within thirty days after being required to do so by the police jury or other parochial authority by a written demand served by any constable of the parish, the police jury or other p…
La. Rev. Stat. § 47:2055 Cancelation of bond
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§2055. Cancelation of bond The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against tax collectors and their sureties upon the production of a certificate from the auditor and president of the parish governing authorit…
La. Rev. Stat. § 47:2056 Compensation; Orleans excluded
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§2056. Compensation; Orleans excluded Ex-officio tax collectors throughout the state shall be paid as provided by law for the payment of sheriffs. For the seizures, sales and tax deeds made by each tax collector, they may be allowed the same costs which are allowed by the law to …
La. Rev. Stat. § 47:2057 Compensation; salary and expense fund
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§2057. Compensation; salary and expense fund The state tax collector for the city of New Orleans shall receive in addition to the salary of six thousand dollars per annum provided by Section 21 of Article 14 of the Constitution of the State of Louisiana*, for the year 1921 a sum …
La. Rev. Stat. § 47:2058 Records
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§2058. Records A. Any tax collector whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described in this Section for each person, firm, corporation, or a…
La. Rev. Stat. § 47:2059 Deposit of public funds
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§2059. Deposit of public funds All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409. The state tax collector fo…
La. Rev. Stat. § 47:206 Taxable years of partner and partnership
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§206. Taxable years of partner and partnership A. Year in which partnership income is includible. In computing the taxable income of a partner for a taxable year, the inclusions required by R.S. 47:202 and R.S. 47:207C with respect to a partnership shall be based on the income, g…
La. Rev. Stat. § 47:2060 Statements of collections and settlement
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§2060. Statements of collections and settlement A.(1) Tax collectors throughout the state, including the tax collector in the city of New Orleans, are required to transmit monthly to the auditor a sworn statement of their collections of the public revenues of the state for the pr…
La. Rev. Stat. § 47:2060.1 Settlement of erroneous payments
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§2060.1. Settlement of erroneous payments A. If a tax collector transmits payment to a taxing authority which is subsequently determined by a final judgment of a court of competent jurisdiction to be the incorrect taxing authority to have received payment, the tax collector shall…
La. Rev. Stat. § 47:2061 Deputy tax collectors
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§2061. Deputy tax collectors Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform a…
La. Rev. Stat. § 47:2062 Appointment and compensation of attorney for parish tax collector
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§2062. Appointment and compensation of attorney for parish tax collector A. There may be an attorney at law or agency whose duty it shall be to aid the parish tax collectors in the collection of all taxes that are delinquent and have become final. Upon all taxes and penalties col…
La. Rev. Stat. § 47:2063 Suspension and removal of tax collectors
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§2063. Suspension and removal of tax collectors Whenever any tax collector or ex-officio tax collector becomes a defaulter as shown by the books of the auditor, the governor is authorized to suspend such defaulting collector from office until such time as full and complete settle…
La. Rev. Stat. § 47:2064 Vacancies in tax collector's office
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§2064. Vacancies in tax collector's office The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until…
La. Rev. Stat. § 47:2065 Outgoing tax collectors; duties
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§2065. Outgoing tax collectors; duties All outgoing tax collectors, except those in the city of New Orleans, shall hand over to the recorders of their several parishes their lists of all unpaid or delinquent taxes as soon as their successors are qualified or they retire or are re…
La. Rev. Stat. § 47:2066 State tax collector for the city of New Orleans; state tax researches; disposition of funds
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§2066. State tax collector for the city of New Orleans; state tax researches; disposition of funds The sum of three dollars shall be charged by the state tax collector for the city of New Orleans for each state tax research in the parish of Orleans. Of the funds received by the s…
La. Rev. Stat. § 47:207 Transactions between partner and partnership
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§207. Transactions between partner and partnership A. Partner not acting in capacity as partner. If a partner engages in a transaction with a partnership other than in his capacity as member of such partnership, the transaction shall, except as otherwise provided in this Section,…
La. Rev. Stat. § 47:208 Continuation of partnership
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§208. Continuation of partnership A. General rule. For purposes of this Chapter, an existing partnership shall be considered as continuing if it is not terminated. B. Termination. (1) General rule. For purposes of Subsection A of this Section, a partnership shall be considered as…
La. Rev. Stat. § 47:209 Nonrecognition of gain or loss on contribution
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§209. Nonrecognition of gain or loss on contribution No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of property to the partnership in exchange for an interest in the partnership. Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:21 Application of Chapter
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§21. Application of Chapter The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to …
La. Rev. Stat. § 47:210 Basis of contributing partner's interest
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§210. Basis of contributing partner's interest The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time o…
La. Rev. Stat. § 47:2101 Repealed by Acts 2008, No
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§2101. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2101.1 Repealed by Acts 2008, No
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§2101.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2101.2 Repealed by Acts 2008, No
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§2101.2. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2102 Repealed by Acts 2008, No
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§2102. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2103 Repealed by Acts 2008, No
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§2103. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2104 Repealed by Acts 2008, No
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§2104. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2105 Repealed by Acts 2008, No
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§2105. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2106 Repealed by Acts 2008, No
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§2106. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2107 Repealed by Acts 2008, No
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§2107. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2108 Repealed by Acts 2008, No
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§2108. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2108.1 Repealed by Acts 2008, No
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§2108.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2109 Repealed by Acts 2008, No
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§2109. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:211 Basis of property contributed to partnership
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§211. Basis of property contributed to partnership The basis of property contributed to a partnership by a partner shall be the adjusted basis of such property to the contributing partner at the time of the contribution. Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:2110 Repealed by Acts 2008, No
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§2110. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2111 Repealed by Acts 2008, No
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§2111. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2112 Repealed by Acts 2008, No
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§2112. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2113 Repealed by Acts 2008, No
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§2113. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2114 Repealed by Acts 2008, No
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§2114. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:212 Extent of recognition of gain or loss on distribution
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§212. Extent of recognition of gain or loss on distribution A. Partners. In the case of a distribution by a partnership to a partner, (1) gain shall not be recognized to such partner, except to the extent that any money distributed exceeds the adjusted basis of such partner's int…
La. Rev. Stat. § 47:2121 Repealed by Acts 2024, No
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§2121. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2122 Definitions
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§2122. Definitions The following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise: (1) "Acquiring person" means any of the following: (a) A person acquiring title at a tax sale conducted prior to January…
La. Rev. Stat. § 47:2123 Repealed by Acts 2024, No
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§2123. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2124 Liability of tax collectors and tax assessors
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§2124. Liability of tax collectors and tax assessors A. Liability shall not be imposed on tax collectors or tax assessors or their employees in either their personal or official capacity, based upon the exercise or performance or the failure to exercise or perform their duties un…
La. Rev. Stat. § 47:2126 Duty of assessors; single assessment; exception
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§2126. Duty of assessors; single assessment; exception Each assessor shall deliver to the appropriate tax collector the tax roll for the year in which taxes are collectible by November fifteenth of each calendar year, except as otherwise provided by law. At the same time, the ass…
La. Rev. Stat. § 47:2127 Time for payment; interest and penalty; notification
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§2127. Time for payment; interest and penalty; notification A. Time for payment. Statutory impositions may be paid as soon as the tax roll is delivered to the tax collector and, except as otherwise provided by law, shall be paid no later than December thirty-first in each respect…