Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:2401 Repealed by Acts 2008, No
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§2401. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2402 Repealed by Acts 2008, No
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§2402. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2403 Repealed by Acts 2008, No
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§2403. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2404 Repealed by Acts 2008, No
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§2404. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2405 Repealed by Acts 2008, No
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§2405. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2406 Repealed by Acts 2008, No
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§2406. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2407 Repealed by Acts 2008, No
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§2407. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2408 Repealed by Acts 2008, No
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§2408. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2409 Repealed by Acts 2008, No
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§2409. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:241 Net income subject to tax
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§241. Net income subject to tax The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net appo…
La. Rev. Stat. § 47:2410 Repealed by Acts 2008, No
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§2410. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2411 Repealed by Acts 2008, No
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§2411. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2412 Repealed by Acts 2008, No
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§2412. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2413 Repealed by Acts 2008, No
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§2413. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2414 Repealed by Acts 2008, No
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§2414. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2415 Repealed by Acts 2008, No
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§2415. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2416 Repealed by Acts 2008, No
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§2416. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2417 Repealed by Acts 2008, No
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§2417. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2418 Repealed by Acts 2008, No
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§2418. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2419 Repealed by Acts 2008, No
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§2419. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:242 Segregation of items of gross income
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§242. Segregation of items of gross income All items of gross income, not otherwise exempted in this Chapter, shall be segregated into two general classes. (1) The class of gross income to be designated as "allocable income" shall include only the following: (a) Rents and royalti…
La. Rev. Stat. § 47:2420 Repealed by Acts 2008, No
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§2420. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2421 Repealed by Acts 2008, No
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§2421. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2422 Repealed by Acts 2008, No
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§2422. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2423 Repealed by Acts 2008, No
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§2423. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2424 Repealed by Acts 2008, No
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§2424. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2425 Repealed by Acts 2008, No
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§2425. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:2426 Repealed by Acts 2008, No
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§2426. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. Rev. Stat. § 47:243 Computation of net allocable income from Louisiana sources
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§243. Computation of net allocable income from Louisiana sources A. Items of gross allocable income shall be allocated directly to the states from which such items of income are derived, as follows: (1) Rents and royalties from immovable or corporeal movable property, and profits…
La. Rev. Stat. § 47:2431 Levy of tax
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§2431. Levy of tax There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code. Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.
La. Rev. Stat. § 47:2432 Amount of tax and time of payment
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§2432. Amount of tax and time of payment A. Amount of tax. Wherever there is a credit allowable under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state death taxes sha…
La. Rev. Stat. § 47:2433 Interest on delinquent tax; extension of time to file an estate transfer tax return
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§2433. Interest on delinquent tax; extension of time to file an estate transfer tax return A. Taxes levied under this Part shall only be subject to interest as provided for in R.S. 47:1601, and such interest shall begin to accrue nine months after the date of death of the deceden…
La. Rev. Stat. § 47:2434 Intent and purpose of this Part
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§2434. Intent and purpose of this Part It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be ent…
La. Rev. Stat. § 47:2435 Application of provisions
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§2435. Application of provisions The provisions of this Part shall apply to the estates of persons dying on or after the effective date of this Title, and shall also apply to all estates not fully distributed and now in the process of settlement, where the date of death was subse…
La. Rev. Stat. § 47:2436 Estate transfer tax return
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§2436. Estate transfer tax return A. Requirements. An estate transfer tax return shall be prepared and filed by or on behalf of the heirs and/or legatees in every case where estate transfer tax is due or where the value of the deceased's net estate amounts to the sum of sixty tho…
La. Rev. Stat. § 47:2437 Installment payments; agreement
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§2437. Installment payments; agreement A. The secretary may enter into an agreement with the estate of a decedent for the payment of the estate transfer tax due to the state of Louisiana on an installment basis. B. The agreement may be entered into only if the estate of the deced…
La. Rev. Stat. § 47:244 Computation of net apportionable income from Louisiana sources
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§244. Computation of net apportionable income from Louisiana sources A. From the total gross apportionable income, as provided in R.S. 47:242(2), there shall be deducted all expenses, losses and other deductions except federal income taxes, allowable under this Chapter, which are…
La. Rev. Stat. § 47:245 Determination of Louisiana apportionment percent
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§245. Determination of Louisiana apportionment percent A. Air transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by aircraft shall be the arithmetical average of two ratios, …
La. Rev. Stat. § 47:2451 Claims and suits for refund
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§2451. Claims and suits for refund A. Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following: (1) Within fifteen months from the ti…
La. Rev. Stat. § 47:246 Corporations; deduction from net income from Louisiana sources
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§246. Corporations; deduction from net income from Louisiana sources A. Subject to the limitations provided herein, there shall be deducted from any net income from Louisiana sources determined under the provisions of R.S. 47:241 of a corporation for any year following the close …
La. Rev. Stat. § 47:247 Allowance of deductions and credits
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§247. Allowance of deductions and credits A corporation shall receive the benefit of the deductions and credits allowed to it in this Chapter only by filing or causing to be filed with the collector a true and accurate return of its total income received from all sources in the U…
La. Rev. Stat. § 47:248 Exemption for certain nonresident individuals; mobile workforce
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§248. Exemption for certain nonresident individuals; mobile workforce A. Definitions. As used in this Section: (1) "Professional athlete" means an athlete who performs services in a professional athletic event for compensation and includes active players and players on the disabl…
La. Rev. Stat. § 47:249 Repealed by Acts 1968, No
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§249. Repealed by Acts 1968, No. 106, §10
La. Rev. Stat. § 47:2501 Imposition of license fees
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§2501. Imposition of license fees Every person conducting horse race meetings shall pay the license fees imposed under Title 4, which shall be collected in the manner therein provided.
La. Rev. Stat. § 47:2601 Imposition of tax
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§2601. Imposition of tax There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth: (1) Marijuana. Upon each gram of marijuana, or e…
La. Rev. Stat. § 47:2602 Definitions
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§2602. Definitions As used in this Part, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise: (1) "Controlled dangerous substance" means a drug, substance, or immediate precursor in Schedule I through V of R.S…
La. Rev. Stat. § 47:2603 Use of stamps required
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§2603. Use of stamps required A. Tax stamps. In order to enforce the collection of the tax levied by this Part, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined by him and so prepared as to permit them to be eas…
La. Rev. Stat. § 47:2604 Authority to issue rules and regulations
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§2604. Authority to issue rules and regulations The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part. The secretary shall adopt a uniform system of providing, affixing, and displaying off…
La. Rev. Stat. § 47:2605 Confidential nature of information
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§2605. Confidential nature of information Notwithstanding any law to the contrary, neither the secretary nor a public employee may reveal facts contained in a report or return required by this Part or any information obtained from a dealer; nor can any information contained in su…
La. Rev. Stat. § 47:2606 Investigatory powers
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§2606. Investigatory powers For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this Part, the secretar…