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La. Rev. Stat. § 47:299.37 Offset and remittance to the claimant
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§299.37. Offset and remittance to the claimant A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any li…
La. Rev. Stat. § 47:299.38 Notice of offset
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§299.38. Notice of offset Upon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:…
La. Rev. Stat. § 47:299.39 Remittance; equivalent of refund
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§299.39. Remittance; equivalent of refund The remittance by the secretary to the claimant and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any …
La. Rev. Stat. § 47:299.4 Authority of the secretary; provision for rules and regulations
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§299.4. Authority of the secretary; provision for rules and regulations A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by an agency under this Part. B. The rules and regu…
La. Rev. Stat. § 47:299.40 Liability of secretary
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§299.40. Liability of secretary The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claimant in accordance with the provisions of this Part. Acts 1992, No. 735, §1.
La. Rev. Stat. § 47:299.41 Ranking and priority of claims
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§299.41. Ranking and priority of claims A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual's refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed. NOTE: Sub…
La. Rev. Stat. § 47:299.5 Procedure for making offset claims
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§299.5. Procedure for making offset claims A. Any agency making an offset claim to the secretary shall make the claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as …
La. Rev. Stat. § 47:299.6 Disallowance of claims by secretary
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§299.6. Disallowance of claims by secretary A. The secretary in his discretion may disallow all claims of an agency if the secretary determines that: (1) An agency has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretar…
La. Rev. Stat. § 47:299.7 Offset and remittance to the claimant; escrow account; removal from
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§299.7. Offset and remittance to the claimant; escrow account; removal from escrow account A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claiming agencies the amount of claim or claims that can be paid out of the am…
La. Rev. Stat. § 47:299.8 Notice of offset
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§299.8. Notice of offset Upon remittance of any refund or part thereof to any agency, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information: (1…
La. Rev. Stat. § 47:299.9 Remittance; equivalent of refund
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§299.9. Remittance; equivalent of refund The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and t…
La. Rev. Stat. § 47:3 Suits for taxes by other states; jurisdiction of courts
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§3. Suits for taxes by other states; jurisdiction of courts The district courts of the State of Louisiana, including the civil district court for the parish of Orleans, and the appellate courts of this state are hereby authorized and empowered to entertain suits brought by any st…
La. Rev. Stat. § 47:300.1 Tax imposed
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§300.1. Tax imposed There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall …
La. Rev. Stat. § 47:300.10 Definitions
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§300.10. Definitions When used in this Part: (1) "Trust" or "estate" means a trust or estate, or fiduciary thereof. (2) "Resident estate" means the estate of a decedent who at his death was domiciled in this state. (3)(a) "Resident trust" means a trust or a portion of a trust cre…
La. Rev. Stat. § 47:300.11 Inconsistent provisions
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§300.11. Inconsistent provisions The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the e…
La. Rev. Stat. § 47:300.2 Application of Part
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§300.2. Application of Part The income tax imposed by this Part shall apply to the Louisiana taxable income of estates or of any kind of property held in trust, including: (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingen…
La. Rev. Stat. § 47:300.3 Residents and nonresidents
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§300.3. Residents and nonresidents The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to residents and nonresidents as follows: (1) Resident estates or trusts are subject to the tax upon income from whatever source derived. (2) Nonresident estates o…
La. Rev. Stat. § 47:300.4 Intent, purpose
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§300.4. Intent, purpose This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of: (1) Simplifying preparation of Louisiana incom…
La. Rev. Stat. § 47:300.5 Fiduciary responsibility
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§300.5. Fiduciary responsibility The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any …
La. Rev. Stat. § 47:300.6 Louisiana taxable income of resident estate or trust
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§300.6. Louisiana taxable income of resident estate or trust A. Definition. "Louisiana taxable income" of a resident estate or trust means the taxable income of the estate or trust determined in accordance with federal law for the same taxable year, as specifically modified by th…
La. Rev. Stat. § 47:300.7 Louisiana taxable income of nonresident estate or trust
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§300.7. Louisiana taxable income of nonresident estate or trust A. Definition. "Louisiana taxable income" of a nonresident estate or trust means such portion of the taxable income of the nonresident estate or trust determined in accordance with federal law for the same taxable ye…
La. Rev. Stat. § 47:300.9 Tax credit
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§300.9. Tax credit Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein. Acts 1996, No. 41, §1, eff. for taxable periods beginning afte…
La. Rev. Stat. § 47:301 Definitions
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§301. Definitions As used in this Chapter, the following words, terms, and phrases have the meanings ascribed to them in this Section, unless the context clearly indicates a different meaning: (1) "Business" includes any activity engaged in by any person or caused to be engaged i…
La. Rev. Stat. § 47:301.1 Telecommunications and ancillary services
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§301.1. Telecommunications and ancillary services A. The sales and use tax levied by this Chapter shall apply to the sales price of telecommunications services in accordance with the following sourcing rules: (1) Except as otherwise provided in Paragraph (4) of this Subsection, t…
La. Rev. Stat. § 47:301.3 Services
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§301.3. Services The sales and use tax levied by any taxing authority shall apply to the following services: (1) The rental or furnishing of sleeping rooms, cottages, cabins, rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hote…
La. Rev. Stat. § 47:301.4 Sales transaction sourcing rules
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§301.4. Sales transaction sourcing rules A. Applicability. The provisions of this Section shall apply regardless of the characterization of a transaction as a sale of tangible personal property, a digital product, or a service. These provisions do not affect the obligation of a p…
La. Rev. Stat. § 47:301.5 Bundled transactions
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§301.5. Bundled transactions A. Bundled transactions. Except as otherwise provided for in this Section or federal law, sales tax shall be collected on the sales price of a bundled transaction if any product included in the bundled transaction would be taxable if sold separately. …
La. Rev. Stat. § 47:301.6 Digital products
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§301.6. Digital products A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights in, digital products residing on servers located in this state in determining wh…
La. Rev. Stat. § 47:301.7 Sales and use tax exemptions; uniformity of base
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§301.7. Sales and use tax exemptions; uniformity of base Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit, or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate is applicable to sales and use taxes levied …
La. Rev. Stat. § 47:302 Imposition of tax
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§302. Imposition of tax A. There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of each item or article of tangible personal property or digital product, as defined in this Chapter.…
La. Rev. Stat. § 47:302.1 Exemptions from lease or rental tax, helicopters
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§302.1. Exemptions from lease or rental tax, helicopters A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or u…
La. Rev. Stat. § 47:302.10 Disposition of certain collections in Natchitoches Parish
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§302.10. Disposition of certain collections in Natchitoches Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of this Chapter shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.11 Disposition of certain collections in St
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§302.11. Disposition of certain collections in St. Charles Parish A. The avails of the tax imposed by R.S. 47:302 from the sale of services as defined in R.S. 47:301.3(1) in St. Charles Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.12 Disposition of certain collections in Calcasieu Parish
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§302.12. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Wards 4, 5, 6, and 7 of Calcasieu Parish under the provisions of R.S. 47:302(C) shall be credited to the Bo…
La. Rev. Stat. § 47:302.13 Disposition of certain collections in Iberia Parish
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§302.13. Disposition of certain collections in Iberia Parish A. The avails of the tax imposed by this Chapter and by Chapters 2-A and 2-B of this Subtitle from the sale of services as defined in R.S. 47:301.3(1) in Iberia Parish shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:302.14 Disposition of certain collections in Calcasieu Parish
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§302.14. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Wards 1, 2, 3, and 8 of Calcasieu Parish under the provisions of R.S. 47:302(C) in each fiscal year shall b…
La. Rev. Stat. § 47:302.15 Disposition of certain collections in Webster Parish
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§302.15. Disposition of certain collections in Webster Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Securi…
La. Rev. Stat. § 47:302.16 Disposition of certain collections in Winn Parish
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§302.16. Disposition of certain collections in Winn Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Winn Parish, under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.17 Disposition of certain collections in Tangipahoa Parish
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§302.17. Disposition of certain collections in Tangipahoa Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.18 Disposition of certain collections in Lafayette Parish
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§302.18. Disposition of certain collections in Lafayette Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301.3(1) in Lafayette Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.19 Disposition of certain collections in Lafourche Parish
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§302.19. Disposition of certain collections in Lafourche Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Lafourche Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.2 Disposition of certain collections in the city of Shreveport
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§302.2. Disposition of certain collections in the city of Shreveport A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in the city of Shreveport under the provisions of this Chapter shall be credited to the Bond Security and…
La. Rev. Stat. § 47:302.20 Disposition of certain collections in Terrebonne Parish
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§302.20. Disposition of certain collections in Terrebonne Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemp…
La. Rev. Stat. § 47:302.21 Disposition of certain collections in Ascension Parish
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§302.21. Disposition of certain collections in Ascension Parish A. The avails of the tax imposed from the sales of services as defined in R.S. 47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:302.22 Acadia Parish Visitor Enterprise Fund
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§302.22. Acadia Parish Visitor Enterprise Fund A. The avails of the tax imposed for the sale of services as defined by R.S. 47:301.3(1) in Acadia Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and afte…
La. Rev. Stat. § 47:302.23 Disposition of certain collections in Vermilion Parish
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§302.23. Disposition of certain collections in Vermilion Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.24 Disposition of certain collections in Beauregard Parish
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§302.24. Disposition of certain collections in Beauregard Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Beauregard Parish under the provisions of this Chapter shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:302.25 Disposition of certain collections in Cameron Parish
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§302.25. Disposition of certain collections in Cameron Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption F…
La. Rev. Stat. § 47:302.26 Disposition of certain collections in St
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§302.26. Disposition of certain collections in St. Tammany Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under this Chapter shall be credited to the Bond Security and Redemption Fund, and aft…
La. Rev. Stat. § 47:302.27 Disposition of certain collections in St
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§302.27. Disposition of certain collections in St. Martin Parish A. The avails of the tax imposed by R.S. 47:302, 321, and 331 from the sales of services as defined in R.S. 47:301.3(1) in St. Martin Parish under the provisions of R.S. 47:302(C), 321(C), 322, 331(C), and 332, as a…
