Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:1 Delegation of power and duties to deputies
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§1. Delegation of power and duties to deputies Whenever a power is granted to, or a duty imposed on, any person, board, or commission by any provision of this Title, such power may be exercised or such duty may be performed by any deputy or person authorized by the person, board,…
La. Rev. Stat. § 47:10 Chain store tax; imposition; authority of parishes and municipalities to collect
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§10. Chain store tax; imposition; authority of parishes and municipalities to collect A. Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, all parishes and incor…
La. Rev. Stat. § 47:1001 Imposition of tax
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§1001. Imposition of tax Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in …
La. Rev. Stat. § 47:1002 Nature of tax; exclusions from tax
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§1002. Nature of tax; exclusions from tax This Part levies, in addition to other taxes and licenses levied in this state, a license tax on every person owning or operating or owning and operating a public utility, as herein defined, for the privilege of engaging in such business …
La. Rev. Stat. § 47:1003 Definitions
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§1003. Definitions As used in this Part, the following words have the meaning ascribed to them in this Section unless the context clearly indicates otherwise: (1) "Public utility" means railroads and railways, sleeping cars, motor bus lines, motor freight lines, express companies…
La. Rev. Stat. § 47:1004 Businesses partly taxable
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§1004. Businesses partly taxable The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from …
La. Rev. Stat. § 47:1005 Repealed by Acts 1966, No
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§1005. Repealed by Acts 1966, No. 270, §1
La. Rev. Stat. § 47:1006 Reports and payment of tax
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§1006. Reports and payment of tax A. Reports by public utilities. On or before the twentieth day of each month, every person engaged in the business of owning or operating, or owning and operating any public utility, except a motor freight line as hereinafter provided, shall file…
La. Rev. Stat. § 47:1007 Audit of reports and records by collector
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§1007. Audit of reports and records by collector The collector may audit and revise any reports filed under this Part and assess additional taxes when found to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title …
La. Rev. Stat. § 47:1008 Certain acts declared misdemeanors; penalties; venue
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§1008. Certain acts declared misdemeanors; penalties; venue It is unlawful for any person who is required to file a report or pay any tax by this Part or any regulation issued under its authority, or any officer or agent of any such person: (1) To fail, neglect, or refuse to keep…
La. Rev. Stat. § 47:1009 Repealed by Acts 1998, No
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§1009. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:101 Individual returns
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§101. Individual returns A.(1) All individuals required to file a federal individual tax return shall be required to file an individual income tax return. No tax shall be due for any taxable period for which an individual income tax return is not required to be filed pursuant to …
La. Rev. Stat. § 47:1010 Disposition of collections
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§1010. Disposition of collections Immediately upon receipt, the secretary shall remit to the state treasurer all taxes, together with all interest and penalties applicable thereto, collected and the state treasurer shall place the same to the credit of the state general fund. Ame…
La. Rev. Stat. § 47:102 Corporation returns
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§102. Corporation returns Every corporation subject to taxation under this Chapter shall make a return, stating, specifically, the items of its gross income and the deductions and credits allowed under this Chapter. The return shall contain or be verified by a written declaration…
La. Rev. Stat. § 47:103 Time and place for filing returns; information concerning federal return
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§103. Time and place for filing returns; information concerning federal return A. Time and place for filing returns. (1) Corporation income tax returns. Returns for corporations on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana…
La. Rev. Stat. § 47:1031 Imposition of tax
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§1031. Imposition of tax Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in this state, shall, in addition to all other taxes and licenses levied and assessed in this state, pay an additional annual franchise tax for exercis…
La. Rev. Stat. § 47:1032 Definitions
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§1032. Definitions For the purposes of this Part the following words shall have the meaning ascribed to them in this Section unless the content clearly intends otherwise: (1) "Cost of gas purchased for resale" shall mean the actual purchase price paid for the gas that is being re…
La. Rev. Stat. § 47:1033 Gross receipts; interstate business
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§1033. Gross receipts; interstate business A. As to business passing through, into or out of this state, the gross receipts of any such corporation exercising its franchises or charters in this state, for the purpose of this Subchapter, shall be determined as provided in Subsecti…
La. Rev. Stat. § 47:1034 Gross receipts; transportation for own use
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§1034. Gross receipts; transportation for own use Whenever the transportation of natural gas by pipeline is by the owner for its own use, the gross receipts from such business shall be deemed and held to be the cost of the natural gas transported delivered at the point of use, as…
La. Rev. Stat. § 47:1035 Due dates and delinquent dates
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§1035. Due dates and delinquent dates All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest…
La. Rev. Stat. § 47:1036 Reports and payment of tax
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§1036. Reports and payment of tax A. Reports by taxpayers. On or before the last day of the month after each quarter annual period ending on September thirtieth, June thirtieth, March thirty-first, and December thirty-first, every corporation, domestic or foreign, engaged in the …
La. Rev. Stat. § 47:1037 Examination of records and revision of reports by collector of revenue
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§1037. Examination of records and revision of reports by collector of revenue For the purpose of enforcing the collection of the taxes levied by this Part the collector is specifically authorized to examine at all reasonable hours, the books, records, and other documents of all c…
La. Rev. Stat. § 47:1038 Certain acts declared misdemeanors; penalties; venue
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§1038. Certain acts declared misdemeanors; penalties; venue It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation: (1) To fail, negl…
La. Rev. Stat. § 47:1039 Repealed by Acts 1998, No
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§1039. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:104 Taxpayer to keep records, etc
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§104. Taxpayer to keep records, etc. Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time…
La. Rev. Stat. § 47:1040 Disposition of collections
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§1040. Disposition of collections The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special accou…
La. Rev. Stat. § 47:105 Payment of tax
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§105. Payment of tax A. Time of payment. The total amount of tax due on a calendar or fiscal year income tax return shall be paid on the date the return is required by law to be filed determined without regard to any extension of time for filing the return. The full amount of tax…
La. Rev. Stat. § 47:106 REPEALED BY ACTS 1958, NO
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§106. REPEALED BY ACTS 1958, NO. 442, §1.
La. Rev. Stat. § 47:1061 Telecommunication tax for the deaf
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§1061. Telecommunication tax for the deaf A.(1) There is hereby levied a tax of five cents per month to be assessed per line for each wireline access line and per telephone number for each wireless handset device on each residential and business customer of a local or wireless te…
La. Rev. Stat. § 47:1062 §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No
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§1062. §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.
La. Rev. Stat. § 47:107 Failure to file; penalty
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§107. Failure to file; penalty The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundr…
La. Rev. Stat. § 47:11 Tax credit for electric and natural gas service
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§11. Tax credit for electric and natural gas service A. Recognizing that the state of Louisiana must depend upon natural gas produced in the federal domain of the outer continental shelf as a supplement to its declining domestic supply, and recognizing that this natural gas is re…
La. Rev. Stat. § 47:111 Definitions
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§111. Definitions A. Employee. For purposes of this Subpart the term "employee" means an individual, whether resident or nonresident of this State, who performs or performed any service in this state for wages or any resident of this state who performs or performed any service ou…
La. Rev. Stat. § 47:112 Income tax withheld at source
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§112. Income tax withheld at source A. Requirement of withholding. Every employer making payment of wages shall deduct and withhold from such wages a tax in amounts to be provided in withholding tables promulgated by the secretary. B, C. Repealed by Acts 2002, No. 51, eff. Jan. 1…
La. Rev. Stat. § 47:112.1 Agreements for withholding with United States government
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§112.1. Agreements for withholding with United States government The secretary of the Department of Revenue is hereby authorized to enter into an agreement on behalf of the state of Louisiana pursuant to Title 10 United States Code, Section 1045, providing for the withholding of …
La. Rev. Stat. § 47:112.2 Mobile workforce employer exemption from withholding and reporting requirement
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§112.2. Mobile workforce employer exemption from withholding and reporting requirement A. Except as otherwise provided in this Section, an employer is not required to withhold taxes pursuant to R.S. 47:112 on wages that are paid to an employee described in R.S. 47:248. If, during…
La. Rev. Stat. § 47:1121 Repealed by Acts 2017, No
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§1121. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1122 Repealed by Acts 2017, No
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§1122. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1123 Repealed by Acts 2017, No
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§1123. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1124 Repealed by Acts 2017, No
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§1124. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1125 Repealed by Acts 2017, No
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§1125. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1125.1 Repealed by Acts 2017, No
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§1125.1. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1126 Repealed by Acts 2017, No
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§1126. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1127 Repealed by Acts 2017, No
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§1127. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:1128 Repealed by Acts 2017, No
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§1128. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.
La. Rev. Stat. § 47:113 Liability of employer
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§113. Liability of employer An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts o…
La. Rev. Stat. § 47:114 Returns and payment of tax
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§114. Returns and payment of tax A. Quarterly returns. Every employer required to deduct and withhold any tax under this Subpart and every person who deducts and withholds any amount from any wage payments under the authority of this Subpart shall make a calendar quarterly return…
La. Rev. Stat. § 47:114.1 Annual information return of service recipient
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§114.1. Annual information return of service recipient A. Beginning January 1, 2022, any service recipient who makes or is required to make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the Internal Revenue Code and treasury regulations adopted …
La. Rev. Stat. § 47:115 Refunds and credits
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§115. Refunds and credits A. Employee refunds and credits. (1) Income on which any tax is required to be withheld by an employer under this Sub-part shall be included in the income tax return of the employee, but the amount of tax deducted or withheld during any calendar year sha…
La. Rev. Stat. § 47:1151 §§1151-1160 Repealed by Acts 1973, Ex.Sess., No
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§1151. §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.