Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:2223 Repealed by Acts 2008, No
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§2223. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2224 Repealed by Acts 2008, No
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§2224. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2225 Repealed by Acts 2008, No
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§2225. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2226 Repealed by Acts 2008, No
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§2226. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2227 Repealed by Acts 2008, No
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§2227. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2228 Repealed by Acts 2008, No
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§2228. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2228.1 Repealed by Acts 2008, No
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§2228.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2229 Repealed by Acts 2008, No
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§2229. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:223 Net income of life insurance companies
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§223. Net income of life insurance companies A. Deductions allowed. In the case of a life insurance company, the term "net income" means the gross income less: (1) The amount of interest received during the taxable year upon the obligations of a state, territory, or any political…
La. Rev. Stat. § 47:2230 Repealed by Acts 2008, No
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§2230. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2231 Suit to obtain possession of property adjudicated to political subdivision
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§2231. Suit to obtain possession of property adjudicated to political subdivision After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the pro…
La. Rev. Stat. § 47:2231.1 Prohibition of certain actions; exceptions
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§2231.1. Prohibition of certain actions; exceptions A. A tax debtor who is the owner of and who is residing in the tax sale property adjudicated to a political subdivision shall not be subject to any eviction proceeding or to a suit to obtain possession pursuant to R.S. 47:2231 d…
La. Rev. Stat. § 47:2232 Order of seizure and possession
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§2232. Order of seizure and possession Upon the presentation of a certified copy of the tax sale certificate, after ten days' notice to the owner and proper hearing, the judge shall grant an order of possession commanding the sheriff to place the political subdivision in actual p…
La. Rev. Stat. § 47:2233 Leasing adjudicated property; use of income to pay taxes or assessments
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§2233. Leasing adjudicated property; use of income to pay taxes or assessments The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on comm…
La. Rev. Stat. § 47:2234 Redemption of property; payment of assessments
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§2234. Redemption of property; payment of assessments Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon w…
La. Rev. Stat. § 47:2235 Authority of the political subdivision to establish servitudes over adjudicated property; procedure
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§2235. Authority of the political subdivision to establish servitudes over adjudicated property; procedure A. The political subdivision may maintain apparent servitudes over adjudicated property and may, after the redemptive period, declare the existence of any public servitude a…
La. Rev. Stat. § 47:2236 Claim of ownership of adjudicated property by political subdivision
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§2236. Claim of ownership of adjudicated property by political subdivision A. Whenever property or tax sale title to property is adjudicated to a political subdivision, the political subdivision may declare, by ordinance duly enacted, that the political subdivision intends to acq…
La. Rev. Stat. § 47:2237 Sale or donation of adjudicated property; authority
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§2237. Sale or donation of adjudicated property; authority A political subdivision may sell adjudicated property acquired in accordance with R.S. 47:2236 as provided by law. It may donate the property acquired in accordance with R.S. 47:2236 to the extent allowed by the constitut…
La. Rev. Stat. § 47:2238.1 City of Monroe
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§2238.1. City of Monroe The provisions of this Subpart shall apply to any tax adjudication of residential or commercial property within the city limits of Monroe. Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:2238.2 Procedure for sales initiated by individuals
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§2238.2. Procedure for sales initiated by individuals A. Whenever any person or public or private entity desires to purchase any unredeemed property adjudicated to the city for unpaid taxes due, charges pursuant to R.S. 33:1236 or paving and other local improvement assessments fo…
La. Rev. Stat. § 47:2238.3 Notice requirement
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§2238.3. Notice requirement A. Upon deposit made to purchase unredeemed property, the tax collector shall immediately notify the tax debtor, by registered or certified mail, postage prepaid, addressed to the tax debtor at his last known address. Other interested parties shall be …
La. Rev. Stat. § 47:2238.4 Order of seizure and possession
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§2238.4. Order of seizure and possession A. After a lapse of ten days from the last date of publication of notice described in R.S. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shal…
La. Rev. Stat. § 47:2238.5 Sale of property adjudicated to municipality; order of possession
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§2238.5. Sale of property adjudicated to municipality; order of possession Upon the presentation of the affidavit, the attached certified copy of the tax sale certificate or the proces verbal, the proof of publication to any judge of competent jurisdiction (such jurisdiction to b…
La. Rev. Stat. § 47:2238.6 Placing purchaser in possession of property
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§2238.6. Placing purchaser in possession of property A. The granting of the ex parte order pursuant to R.S. 47:2238.5 shall authorize the city to perfect a sale to the named purchaser and shall grant possession and transfer title to the purchaser thereby vesting an absolute and p…
La. Rev. Stat. § 47:2238.7 Failure to purchase
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§2238.7. Failure to purchase If after the notice of intent to take actual corporeal possession of property and to transfer ownership has been published in the official journal of the city of Monroe, but before the signing of the ex parte order of possession and transfer of owners…
La. Rev. Stat. § 47:2238.8 Donation of adjudicated property
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§2238.8. Donation of adjudicated property The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as…
La. Rev. Stat. § 47:2238.9 Additional powers relating to adjudicated property
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§2238.9. Additional powers relating to adjudicated property In addition to the authority granted to and procedures set forth for the city of Monroe by this Subpart, the city may exercise any authority granted by this Chapter using the procedures set forth in this Subpart or in th…
La. Rev. Stat. § 47:224 Insurance companies other than life or mutual
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§224. Insurance companies other than life or mutual A. Computation of tax. The tax on insurance companies other than life or mutual, shall be computed upon the net income from sources within the State of Louisiana. B. Definition of income, etc. In the case of an insurance company…
La. Rev. Stat. § 47:2241 Redemptive period preemptive
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§2241. Redemptive period preemptive All redemptive periods provided in the Constitution of Louisiana shall be peremptive. Acts 2008, No. 819, §1, eff. Jan. 1, 2008; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2241.1 Redemptions of tax sales held prior to January 1, 2026
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§2241.1. Redemptions of tax sales held prior to January 1, 2026 A. Redemptions for tax sales shall be made in accordance with the law in effect on December 31, 2025. B.(1) For properties adjudicated to the state for tax years 1880 through 1973, redemptions shall be made through t…
La. Rev. Stat. § 47:2242 Person entitled to extinguish
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§2242. Person entitled to extinguish Any person may cause a tax lien to be extinguished. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien to be extinguished s…
La. Rev. Stat. § 47:2243 Termination payments
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§2243. Termination payments A.(1) Except as otherwise provided in Subsection C of this Section, a tax lien shall be extinguished by payment of the termination price to the tax collector of the appropriate political subdivision. (2) Upon receipt of the termination price, the tax c…
La. Rev. Stat. § 47:2244 Additional payments to political subdivision
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§2244. Additional payments to political subdivision The termination payment shall include the actual costs incurred by the political subdivision for preparation of the tax lien certificate, provision of the notice of the auction, provision of any post-auction notice, and recordin…
La. Rev. Stat. § 47:2245 Termination certificate
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§2245. Termination certificate Upon payment of all amounts due to extinguish a tax lien pursuant to R.S. 47:2243 and 2244, the tax collector shall issue a termination certificate in the name of the tax debtor and file the termination certificate in the appropriate mortgage record…
La. Rev. Stat. § 47:2246 Right to sell a tax lien held by a political subdivision
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§2246. Right to sell a tax lien held by a political subdivision On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political s…
La. Rev. Stat. § 47:2247 Extinguishment of tax lien held by political subdivisions
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§2247. Extinguishment of tax lien held by political subdivisions The person extinguishing a tax lien held by a political subdivision or redeeming property adjudicated to a political subdivision shall pay the termination price or redemption price, as applicable, together with the …
La. Rev. Stat. § 47:225 Computation of gross income
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§225. Computation of gross income The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.
La. Rev. Stat. § 47:2251 Repealed by Acts 2008, No
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§2251. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2252 Repealed by Acts 2008, No
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§2252. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2253 Repealed by Acts 2008, No
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§2253. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2254 Repealed by Acts 2008, No
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§2254. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2255 Repealed by Acts 2008, No
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§2255. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2256 Repealed by Acts 2008, No
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§2256. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2257 Repealed by Acts 2008, No
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§2257. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2258 Repealed by Acts 2008, No
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§2258. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2259 Repealed by Acts 2008, No
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§2259. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:226 Mutual insurance companies other than life
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§226. Mutual insurance companies other than life A. Basis of tax. Mutual insurance companies, other than life insurance companies, shall be taxable in the same manner as other corporations, except as hereinafter provided in this Section. B. Gross income. Mutual marine insurance c…
La. Rev. Stat. § 47:2260 Repealed by Acts 2008, No
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§2260. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2261 Repealed by Acts 2008, No
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§2261. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2262 Repealed by Acts 2008, No
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§2262. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.