0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:322.45 Disposition of certain collections in Concordia Parish
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§322.45. Disposition of certain collections in Concordia Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.46 Disposition of certain collections in Lafourche Parish
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§322.46. Disposition of certain collections in Lafourche Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Lafourche Parish under provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.47 Disposition of certain collections in Webster Parish
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§322.47. Disposition of certain collections in Webster Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:322.48 Disposition of certain collections in Grant Parish
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§322.48. Disposition of certain collections in Grant Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security…
La. Rev. Stat. § 47:322.49 Disposition of certain collections in Orleans Parish
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§322.49. Disposition of certain collections in Orleans Parish Notwithstanding the provisions of R.S. 47:322.38, the avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans …
La. Rev. Stat. § 47:322.5 Disposition of certain collections in Tangipahoa Parish
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§322.5. Disposition of certain collections in Tangipahoa Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:321(C) shall be credited to the Bond Security and Redemption Fund, and a…
La. Rev. Stat. § 47:322.6 Disposition of certain collections in Washington Parish
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§322.6. Disposition of certain collections in Washington Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Washington Parish under the provisions of R.S. 47:321(C) shall be credited to the Bond Security and Redemption Fund, and a…
La. Rev. Stat. § 47:322.7 Disposition of certain collections in Allen Parish
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§322.7. Disposition of certain collections in Allen Parish The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:322.8 Disposition of certain funds in Beauregard Parish
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§322.8. Disposition of certain funds in Beauregard Parish The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Beauregard Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:322.9 Disposition of certain collections in East Baton Rouge Parish
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§322.9. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:322.42, the avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the parish of East Baton Rouge under the provisions of R.S. 47…
La. Rev. Stat. § 47:324 Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund
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§324. Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund Notwithstanding any other provision of law to the contrary, all revenue derived from mineral leases or exploration in any way of the mineral resources, including mineral revenues, from th…
La. Rev. Stat. § 47:33 Credit for taxes paid in other states
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§33. Credit for taxes paid in other states Subject to the following conditions, resident individuals shall be allowed a credit against the taxes imposed by this Chapter for net income taxes imposed by and paid to another state on income taxable under this Chapter, provided that: …
La. Rev. Stat. § 47:331 Imposition of tax
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§331. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 321.1(A) and collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:332 Collection of the tax
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§332. Collection of the tax The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under such rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the m…
La. Rev. Stat. § 47:332.1 Disposition of certain collections in the parish of Jefferson
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§332.1. Disposition of certain collections in the parish of Jefferson A.(1) The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Jefferson, exclusive of Ward 11, under the provisions of R.S. 47:331(C) and 332 shall…
La. Rev. Stat. § 47:332.10 Disposition of certain collections in Orleans Parish
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§332.10. Disposition of certain collections in Orleans Parish A. The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Orleans Parish, under the provisions of R.S. 47:331(C) and 332 in each fiscal year shall be credited to the Bo…
La. Rev. Stat. § 47:332.11 Disposition of certain collections in Vermilion Parish
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§332.11. Disposition of certain collections in Vermilion Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Vermilion under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.12 Disposition of certain collections in Beauregard Parish
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§332.12. Disposition of certain collections in Beauregard Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Beauregard under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to …
La. Rev. Stat. § 47:332.13 Disposition of certain collections in St
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§332.13. Disposition of certain collections in St. Tammany Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.14 Disposition of certain collections in Tangipahoa Parish
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§332.14. Disposition of certain collections in Tangipahoa Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Tangipahoa Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.16 Disposition of certain collections in Ouachita Parish
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§332.16. Disposition of certain collections in Ouachita Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Ouachita Parish under R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:332.17 Disposition of certain collections in Pointe Coupee Parish
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§332.17. Disposition of certain collections in Pointe Coupee Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security…
La. Rev. Stat. § 47:332.18 Disposition of certain collections in Iberville Parish
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§332.18. Disposition of certain collections in Iberville Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish …
La. Rev. Stat. § 47:332.19 Disposition of certain collections in West Baton Rouge Parish
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§332.19. Disposition of certain collections in West Baton Rouge Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the …
La. Rev. Stat. § 47:332.2 Disposition of certain collections in East Baton Rouge Parish
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§332.2. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:332.48, the avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of East Baton Rouge under the provisions of R.S. 47:3…
La. Rev. Stat. § 47:332.20 Disposition of certain collections in St
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§332.20. Disposition of certain collections in St. Landry Parish A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish…
La. Rev. Stat. § 47:332.21 Disposition of certain collections in Avoyelles Parish
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§332.21. Disposition of certain collections in Avoyelles Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.22 Disposition of certain collections in St
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§332.22. Disposition of certain collections in St. Bernard Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St. Bernard under the provisions of R.S. 4…
La. Rev. Stat. § 47:332.23 Disposition of certain collections in St
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§332.23. Disposition of certain collections in St. James Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St. James under the provisions of R.S. 47:30…
La. Rev. Stat. § 47:332.24 Disposition of certain collections in St
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§332.24. Disposition of certain collections in St. Charles Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of St. Charles under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.25 Disposition of certain collections in West Carroll Parish
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§332.25. Disposition of certain collections in West Carroll Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the…
La. Rev. Stat. § 47:332.26 Disposition of certain collections in East Carroll Parish
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§332.26. Disposition of certain collections in East Carroll Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the…
La. Rev. Stat. § 47:332.27 Disposition of certain collections in Tensas Parish
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§332.27. Disposition of certain collections in Tensas Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.28 Disposition of certain collections in Allen Parish
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§332.28. Disposition of certain collections in Allen Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption F…
La. Rev. Stat. § 47:332.29 Disposition of certain collections in Sabine Parish
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§332.29. Disposition of certain collections in Sabine Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.3 Disposition of certain collections in Vernon Parish
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§332.3. Disposition of certain collections in Vernon Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Vernon under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.30 Disposition of certain collections in Calcasieu Parish
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§332.30. Disposition of certain collections in Calcasieu Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.31 Disposition of certain collections in Cameron Parish
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§332.31. Disposition of certain collections in Cameron Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:332.32 Disposition of certain collections in Jefferson Davis Parish
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§332.32. Disposition of certain collections in Jefferson Davis Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited …
La. Rev. Stat. § 47:332.33 Disposition of certain collections in Winn Parish
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§332.33. Disposition of certain collections in Winn Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.34 Disposition of certain collections in Morehouse Parish
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§332.34. Disposition of certain collections in Morehouse Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.35 Disposition of certain collections in Plaquemines Parish
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§332.35. Disposition of certain collections in Plaquemines Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and …
La. Rev. Stat. § 47:332.36 Disposition of certain collections in Livingston Parish
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§332.36. Disposition of certain collections in Livingston Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.37 Disposition of certain collections in the town of Homer in Claiborne Parish
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§332.37. Disposition of certain collections in the town of Homer in Claiborne Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S. 47:331(C) and 332 sha…
La. Rev. Stat. § 47:332.38 Disposition of certain collections in Union Parish
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§332.38. Disposition of certain collections in Union Parish The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption…
La. Rev. Stat. § 47:332.39 Disposition of certain collections in Terrebonne Parish
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§332.39. Disposition of certain collections in Terrebonne 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 Terrebonne Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.4 Disposition of certain collections in St
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§332.4. Disposition of certain collections in St. John the Baptist Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St. John the Baptist under the pro…
La. Rev. Stat. § 47:332.40 Disposition of certain collections in St
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§332.40. Disposition of certain collections in St. Mary Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Se…
La. Rev. Stat. § 47:332.41 Disposition of certain collections in West Feliciana Parish
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§332.41. Disposition of certain collections in West Feliciana Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:332.42 Disposition of certain collections in East Feliciana Parish
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§332.42. Disposition of certain collections in East Feliciana Parish The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Secur…