Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:299.1 Purpose
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§299.1. Purpose The purpose of this Part is to establish a system to permit agencies of the state of Louisiana to make a claim of offset to the secretary of revenue against any amounts refundable to an individual because of overpayments of Louisiana individual income taxes for de…
La. Rev. Stat. § 47:299.10 Liability of secretary
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§299.10. 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 claiming agency in accordance with the provisions of this Part. Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:299.11 Ranking and priority of claims
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§299.11. Ranking and priority of claims If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid bein…
La. Rev. Stat. § 47:299.12 Contest of offset
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§299.12. Contest of offset An individual whose refund has been offset shall have forty-five days from the date of mailing of the notice sent by the secretary to make a written contest to the claiming agency. Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
La. Rev. Stat. § 47:299.13 Waiver of right to contest offset
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§299.13. Waiver of right to contest offset The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset. Acts 1983, No. 288, §1, …
La. Rev. Stat. § 47:299.14 Form of contest
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§299.14. Form of contest An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor. Acts 1983, No.…
La. Rev. Stat. § 47:299.15 Disposition and appeal of contests
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§299.15. Disposition and appeal of contests A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency …
La. Rev. Stat. § 47:299.16 Delay for appeal
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§299.16. Delay for appeal A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to …
La. Rev. Stat. § 47:299.17 Notice of completion of offset
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§299.17. Notice of completion of offset Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset sha…
La. Rev. Stat. § 47:299.18 Refund of excess of offset over debt
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§299.18. Refund of excess of offset over debt After payment of the debt due the agency, any funds offset from an individual's refund which remain in the escrow account shall be refunded to the individual by the agency with interest as provided for in R.S. 47:299.15(C). Acts 1983,…
La. Rev. Stat. § 47:299.19 Rules and regulations of claiming agency
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§299.19. Rules and regulations of claiming agency Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requi…
La. Rev. Stat. § 47:299.2 Definitions
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§299.2. Definitions For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning: (1)(a) "Agency" means any agency of the state. (b) "Agency" shall also mean district,…
La. Rev. Stat. § 47:299.20 Fees from offset claims
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§299.20. Fees from offset claims Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Lou…
La. Rev. Stat. § 47:299.21 Collection of past due probation or parole fees; Department of Public Safety and
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§299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole In addition to any other legal remedies provided by law, the Department of Public Safety and Corrections, division of probation and parole, hereinafter "depa…
La. Rev. Stat. § 47:299.3 Offset request
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§299.3. Offset request In accordance with the provisions of this Part any agency that has a debt owed to it by an individual or any agency that may collect a debt on behalf of another person may make an offset claim to the secretary against any refund or overpayment of Louisiana …
La. Rev. Stat. § 47:299.31 Purpose
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§299.31. Purpose The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support o…
La. Rev. Stat. § 47:299.32 Definitions
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§299.32. Definitions For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning: (1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation…
La. Rev. Stat. § 47:299.33 Offset request
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§299.33. Offset request In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt …
La. Rev. Stat. § 47:299.34 Authority of the secretary; provision for rules and regulations
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§299.34. 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 a claimant under this Part. B. The rules and re…
La. Rev. Stat. § 47:299.35 Procedure for making offset claims
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§299.35. Procedure for making offset claims Any claimant communicating an offset claim to the secretary shall make said 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 secre…
La. Rev. Stat. § 47:299.36 Disallowance of claims by secretary
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§299.36. Disallowance of claims by secretary A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that: (1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secre…
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. § 47:300.8 Repealed by Acts 1998, No
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§300.8. Repealed by Acts 1998, No. 61, §2.
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. § 47:301.2 Repealed by Acts 2024, 3rd Ex
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§301.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
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. …