Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:2176 Repealed by Acts 2008, No
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§2176. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2177 Repealed by Acts 2008, No
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§2177. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2178 Repealed by Acts 2008, No
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§2178. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2179 Repealed by Acts 2008, No
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§2179. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:218 Basis of transferee partner's interest
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§218. Basis of transferee partner's interest The basis of an interest in a partnership acquired other than by contribution shall be determined under R.S. 47:139. Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:2180 Repealed by Acts 2008, No
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§2180. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2180.1 Repealed by Acts 2008, No
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§2180.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2181 Repealed by Acts 2008, No
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§2181. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2181.1 Repealed by Acts 2008, No
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§2181.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2182 Repealed by Acts 2008, No
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§2182. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2183 Repealed by Acts 2008, No
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§2183. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2183.1 Repealed by Acts 2008, No
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§2183.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2184 Repealed by Acts 2008, No
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§2184. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2185 Repealed by Acts 2008, No
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§2185. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2186 Repealed by Acts 2008, No
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§2186. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2187 Repealed by Acts 2008, No
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§2187. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2188 Repealed by Acts 2008, No
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§2188. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2189 Repealed by Acts 2008, No
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§2189. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2189.1 Repealed by Acts 2008, No
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§2189.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:219 Optional adjustment to basis of partnership property
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§219. Optional adjustment to basis of partnership property A. General rule. The basis of partnership property shall not be adjusted as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner unless the election provided by R.S. 47…
La. Rev. Stat. § 47:2190 Repealed by Acts 2008, No
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§2190. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2191 Repealed by Acts 1952, No
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§2191. Repealed by Acts 1952, No. 626, §1
La. Rev. Stat. § 47:2192 Repealed by Acts 2008, No
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§2192. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2193 Repealed by Acts 2008, No
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§2193. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2194 Repealed by Acts 2008, No
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§2194. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2196 Repealed by Acts 2024, No
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§2196. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2197 Repealed by Acts 2024, No
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§2197. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:22 Special classes of taxpayers
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§22. Special classes of taxpayers The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Sub…
La. Rev. Stat. § 47:220 Treatment of certain liabilities
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§220. Treatment of certain liabilities A. Increase in partner's liabilities. Any increase in a partner's share of the liabilities of a partnership, or any increase in a partner's individual liabilities by reason of the assumption by such partner of partnership liabilities, shall …
La. Rev. Stat. § 47:220.1 Manner of electing optional adjustment to basis of partnership property
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§220.1. Manner of electing optional adjustment to basis of partnership property If a partnership files an election, in accordance with regulations prescribed by the collector, the basis of partnership property shall be adjusted, in the case of a distribution of property, in the m…
La. Rev. Stat. § 47:220.2 Rules for allocation of basis
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§220.2. Rules for allocation of basis A. General rule. Any increase or decrease in the adjusted basis of partnership property under R.S. 47:215 B (relating to the optional adjustment to the basis of undistributed partnership property) or R.S. 47:219 B (relating to the optional ad…
La. Rev. Stat. § 47:220.3 Terms defined
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§220.3. Terms defined A. Partnership. For purposes of this Chapter, the term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, and which is…
La. Rev. Stat. § 47:2201 Ordinance; sale or donation of adjudicated property; sale of tax lien held by a
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§2201. Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision A. A political subdivision m…
La. Rev. Stat. § 47:2202 Minimum bid prices; sale of adjudicated property; sale of tax lien held by the
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§2202. Minimum bid prices; sale of adjudicated property; sale of tax lien held by the political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision A.(1) The governing authority of each political subdivision may elect to sell adjudicated …
La. Rev. Stat. § 47:2203 Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a
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§2203. Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision A. Initiation by political subdivisions. (1) A political subdivision may provide by ordi…
La. Rev. Stat. § 47:2204 Additional terms of ordinance
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§2204. Additional terms of ordinance The ordinance allowing for the public sale of adjudicated property, sale of immovable property to enforce a tax lien certificate held by a political subdivision, or assignment of a tax lien certificate issued to a political subdivision may pro…
La. Rev. Stat. § 47:2205 Donations of adjudicated property
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§2205. Donations of adjudicated property The governing body of a political subdivision may by ordinance allow the donation of any identified adjudicated property to any person to the extent allowed by the Constitution of Louisiana. The donated property may be used only for purpos…
La. Rev. Stat. § 47:2206 Notice; sale or donation of adjudicated property; public sale of property to enforce
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§2206. Notice; sale or donation of adjudicated property; public sale of property to enforce a tax lien held by a political subdivision A. Following a sale or donation of adjudicated property pursuant to this Subpart, either the political subdivision or the acquiring person shall …
La. Rev. Stat. § 47:2207 RS 47:2207
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§2207 as amended and reenacted by §1 of Acts 2025, No. 411, eff. Jan. 1, 2026. §2207. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form A.(1) Following the sale or donation of adjudicat…
La. Rev. Stat. § 47:2207.1 Sale of tax lien; recordation
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§2207.1. Sale of tax lien; recordation Upon receipt of the price for the sale of a tax lien and the satisfaction of any terms or conditions required in the ordinance authorizing the sale, the political subdivision shall execute the sale of the tax lien and file the act of sale of…
La. Rev. Stat. § 47:2208 Sale or donation of adjudicated property; sale of immovable property to enforce a
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§2208. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit A. Contemporaneously with or subsequent to the filing of the act of sale or donation of adjudicated property or the sale of immovable prope…
La. Rev. Stat. § 47:2209 Sale or donation to tax sale party or tax lien auction party
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§2209. Sale or donation to tax sale party or tax lien auction party Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be treated as a redemption or as a…
La. Rev. Stat. § 47:221 Tax on life insurance companies
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§221. Tax on life insurance companies A. Definition. When used in this Chapter, the term "Life Insurance Company" means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insuran…
La. Rev. Stat. § 47:2210 Liability of owner of adjudicated property
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§2210. Liability of owner of adjudicated property While property remains adjudicated property, the current owner remains liable as owner of the property under applicable law. The political subdivision is not liable solely as owner of the property. Acts 2008, No. 819, §1, eff. Jan…
La. Rev. Stat. § 47:2211 Disposition of proceeds
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§2211. Disposition of proceeds The proceeds of a sale pursuant to this Subpart in excess of the statutory impositions, other governmental liens, costs of the sale, and other costs incurred by the political subdivision in holding and maintaining the property shall be held by the p…
La. Rev. Stat. § 47:2212 Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
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§2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Calcasieu is authorized to sell adjudicated property as provided in t…
La. Rev. Stat. § 47:222 Gross income of life insurance companies
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§222. Gross income of life insurance companies In the case of a life insurance company, the term "gross income" means the gross amount of income received during the taxable year from interest, dividends, and rents. The term "reserve funds required by law" includes, in the case of…
La. Rev. Stat. § 47:2221 Repealed by Acts 2008, No
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§2221. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2222 Repealed by Acts 2008, No
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§2222. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2222.1 Repealed by Acts 2008, No
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§2222.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.