Revenue and Taxation
La. Laws div. RS, tit. 47
in effectContents
section47:1. Delegation of power and duties to deputiessection47:2. General definitionssection47:3. Suits for taxes by other states; jurisdiction of courtssection47:4. Same; authority of foreign officials to suesection47:5. Authority of domestic officials to suesection47:6. Definitionssection47:7. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:8. Taxation of state banking corporations and shareholderssection47:9. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:10. Chain store tax; imposition; authority of parishes and municipalities to collectsection47:11. Tax credit for electric and natural gas servicesection47:12. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:13. Renewal of tax exemption certificatessection47:15. Taxpayer's Bill of Rightssection47:21. Application of Chaptersection47:22. Special classes of taxpayerssection47:31. Individuals, corporations, and trusts subject to taxsection47:32. Rates of taxsection47:32.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:33. Credit for taxes paid in other statessection47:34. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:35. Neighborhood assistance tax creditsection47:36. Terminated by terms of Acts 1982, No. 781, §2.section47:37. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:38. Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.section47:41. Net incomesection47:42. Gross income definedsection47:43. Exclusion from gross income; certain death benefitssection47:44. Exclusion from gross income; portion of amounts received as annuitiessection47:44.1. Annual retirement or disability income; exemption from taxationsection47:44.2. Federal social security benefits; federal and railroad retirement income exempt from taxationsection47:45. Exclusion from gross income; gifts and inheritancessection47:46. Exclusion from gross income; compensation for injuries or sicknesssection47:46.1. Amounts received under accident and health planssection47:46.2. Contributions by employer to accident and health planssection47:47. Exclusion from gross income; rental value of minister's dwellingsection47:48. Exclusion from gross income; interest on Louisiana state or local government obligationssection47:49. Exclusion from gross income; scholarships and fellowship grantssection47:50. Exclusion from gross income; war contract renegotiation paymentssection47:51. Exclusions from gross income; governmental subsidiessection47:52. Exclusion from gross income; compensation or retired pay received by war veterans from United Statessection47:53. Exclusion from gross income; income from carriage on high seassection47:53.1. Recovery of bad debts, prior taxes, and delinquency amountssection47:53.2. Exclusion from gross income; income from discharge of indebtednesssection47:53.3. Repealed by Acts 1972, No. 729, §1.section47:53.4. Exclusions from gross income; amounts of purchase of annuities for certain employeessection47:53.5. Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitationssection47:54. Deductions from gross income; interestsection47:55. Deductions from gross income; taxes generallysection47:56. Deductions from gross income; taxes on shareholders paid by corporationsection47:57. Deductions from gross income; charitable and other contributionssection47:58. Deductions from gross income; bad debtssection47:59. Deductions from gross income; alimony paymentssection47:59.1. Deduction from gross income; adaptive home improvementssection47:60. Deductions from gross income; losses by individualssection47:60.1. Deductions from gross income; casualty losses by individualssection47:61. Deductions from gross income; losses by corporationssection47:62. Deductions from gross income; business expensessection47:63. Deductions from gross income; dividends received by corporationssection47:64. Deductions from gross income; pension trustssection47:65. Deductions from gross income; depreciationsection47:66. Deductions from gross income; depletionsection47:67. Deductions from gross income; charges in case of oil and gas wellssection47:68. Deductions from gross income; optional standard deductionsection47:69. Repealed by Acts 1979, No. 586, §1.section47:70. Blanksection47:71. Limitations on deductions for losses from wagering and from wash salessection47:72. Limitations on deductions for capital lossessection47:73. Items not deductible; family transactionssection47:74. Items not deductible; shrinkage in value of life or terminable interestssection47:75. Items not deductible; unpaid expenses and interestsection47:76. Items not deductible; amounts allocable to income not taxedsection47:77. Items not deductible; miscellaneoussection47:78. Items not deductible; construction and application of provisionssection47:79. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:85. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:86. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:87. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:88. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:89. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:91. Period for computation of taxable incomesection47:92. Period in which items of gross income are includedsection47:93. Period for which deductions and credits shall be takensection47:94. Installment basissection47:95. Allocation of income and deductions and prevention of tax evasionsection47:96. Change of accounting periodsection47:97. Returns for a period of less than twelve monthssection47:98. Definitionssection47:101. Individual returnssection47:102. Corporation returnssection47:103. Time and place for filing returns; information concerning federal returnsection47:104. Taxpayer to keep records, etc.section47:105. Payment of taxsection47:106. REPEALED BY ACTS 1958, NO. 442, §1.section47:107. Failure to file; penaltysection47:111. Definitionssection47:112. Income tax withheld at sourcesection47:112.1. Agreements for withholding with United States governmentsection47:112.2. Mobile workforce employer exemption from withholding and reporting requirementsection47:113. Liability of employersection47:114. Returns and payment of taxsection47:114.1. Annual information return of service recipientsection47:115. Refunds and creditssection47:116. Declarations of estimated income tax by individualssection47:117. Time for filing declarations of estimated income tax by individualssection47:117.1. Payment of installments of estimated income tax by individualssection47:118. Failure by individual to pay estimated income tax; penaltysection47:119. Criminal penaltiessection47:120. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.section47:120.1. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.section47:120.2. Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.section47:120.3. Refunds and creditssection47:120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trustsection47:120.25. Legislative purposesection47:120.26. Income tax checkoff; donation for Louisiana Association of Councils on Agingsection47:120.31. Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fundsection47:120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fundsection47:120.33. Income tax checkoff; donation for National Lung Cancer Partnershipsection47:120.34. Legislative intent; declaration of purpose and policysection47:120.35. Income tax checkoff; donation for Children's Trust Dedicated Fund Accountsection47:120.36. Income tax checkoff; donation for political partysection47:120.37. Refund designation on tax formsection47:120.38. Repealed by Acts 2016, No. 614, §10(C).section47:120.39. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.section47:120.40. Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporatedsection47:120.41. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.42. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.51. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.52. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.53. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.54. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.55. Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.section47:120.57. Income tax checkoff; donation for Ducks Unlimitedsection47:120.61. Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of moniessection47:120.62. Income tax checkoff; Student Tuition Assistance and Revenue Trust Program depositssection47:120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of moniessection47:120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of moniessection47:120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of moniessection47:120.81. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.section47:120.91. Income tax checkoff; donation for the National Multiple Sclerosis Societysection47:120.95. Income tax checkoff; donation for Louisiana Food Bank Associationsection47:120.101. Income tax checkoff; Louisiana Make-A-Wish Actsection47:120.111. Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1section47:120.121. Income tax checkoff; donation for Alliance for the Advancement of End of Life Caresection47:120.131. Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.section47:120.141. Income tax checkoff; donation for Dreams Come True, Inc.section47:120.151. Income tax checkoff; Center of Excellence for Autism Spectrum Disordersection47:120.161. Income tax checkoff; donation for American Red Crosssection47:120.171. Income tax checkoff; donation for New Opportunities Waiver Fundsection47:120.181. Income tax checkoff; donation for Maddie's Footprintssection47:120.191. Income tax checkoff; donation for decorative lighting on the Crescent City Connectionsection47:120.201. Income tax checkoff; donation for New Orleans ferriessection47:120.211. Income tax checkoff; Louisiana National Guard Honor Guard for Military Funeralssection47:120.221. Income tax checkoff; Bastion Community of Resiliencesection47:120.231. Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadershipsection47:120.241. Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.section47:120.251. Income tax checkoff; donation for The Louisiana Association for the Blindsection47:120.261. Income tax checkoff; donation for the Louisiana Center for the Blindsection47:120.271. Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.section47:120.281. Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.section47:120.291. Income tax checkoff; donation to the American Rose Societysection47:120.301. Income tax checkoff; donation to The Extra Milesection47:120.311. Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDDsection47:120.321. Income tax checkoff; Emerge Center for Communication, Behavior, and Developmentsection47:120.331. Income tax checkoff; donation for Louisiana Horse Rescue Associationsection47:120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic Violencesection47:120.351. Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organizationsection47:120.361. Income tax checkoff; donation for Grant Walker Educational Centersection47:120.371. Income tax checkoff; donation for the University of New Orleans Foundationsection47:120.381. Income tax checkoff; donation for Southeastern Louisiana University Foundationsection47:120.391. Income tax checkoff; donation for Holden's Hopesection47:121. Exemptions from tax on corporationssection47:131. Determination of amount of, and recognition of, gain or losssection47:132. Recognition of gain or loss; general rulesection47:133. Recognition of gain or loss; exchanges solely in kindsection47:134. Receipt of additional considerationsection47:135. Exclusion from income; property received in certain corporate liquidationssection47:136. Recognition of gain or loss; involuntary conversionssection47:137. Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation propertysection47:138. Definitions relating to corporate reorganizationssection47:139. Adjusted basis for determining gain or losssection47:140. Unadjusted basis; in generalsection47:141. Unadjusted basis; inventoriessection47:142. Unadjusted basis; gifts after December 31, 1933section47:143. Unadjusted basis; transfer in trust after December 31, 1933section47:144. Unadjusted basis; gift or transfer in trust before January 1, 1934section47:145. Unadjusted basis; property transmitted at deathsection47:146. Unadjusted basis; tax free exchanges generallysection47:147. Repealed by Acts 1958, No. 443, §1.section47:148. Basis to corporationssection47:149. Unadjusted basis; involuntary conversionssection47:150. Unadjusted basis; wash sales of stocksection47:151. Unadjusted basis; property acquired during affiliationsection47:152. Basis of property received in liquidationssection47:153. Unadjusted basis; property converted from personal usesection47:154. Repealed by Acts 1958, No. 169, §1.section47:155. Unadjusted basis; property acquired before January 1, 1934section47:156. Adjustments in basis for determining gain or losssection47:157. Basis for depreciationsection47:158. Basis for depletionsection47:159. Distributions by corporationssection47:160. Loss from wash sales of stock or securitiessection47:161. Income from sources partly within and partly without the State of Louisianasection47:162. Fiduciary returnssection47:163. Closing by collector of taxable yearsection47:164. Information required and withholding of tax at sourcesection47:165. Information by corporationssection47:166. Returns of brokerssection47:167. Collection of foreign itemssection47:181. Imposition of tax on estates and trustssection47:182. Net income of estate or trustsection47:183. Credits of estate or trust against net incomesection47:184. Different taxable yearssection47:185. Employees trustssection47:186. Revocable trustssection47:187. Income for benefit of grantorsection47:188. Imposition of tax on real estate investment trusts; computationsection47:201. Partnership informational return of income required; limitations on partner tax liabilitysection47:201.1. Composite returns for nonresident partners or memberssection47:201.2. Reporting adjustments to federal taxable income and federal partnership audit adjustmentssection47:202. Income of partnersection47:203. Partnership computationssection47:204. Partner's distributive sharesection47:205. Determination of basis of partner's interestsection47:206. Taxable years of partner and partnershipsection47:207. Transactions between partner and partnershipsection47:208. Continuation of partnershipsection47:209. Nonrecognition of gain or loss on contributionsection47:210. Basis of contributing partner's interestsection47:211. Basis of property contributed to partnershipsection47:212. Extent of recognition of gain or loss on distributionsection47:213. Basis of distributed property other than moneysection47:214. Basis of distributee partner's interestsection47:215. Optional adjustment to basis of undistributed partnership propertysection47:216. Payments to a retiring partner or a deceased partner's successor in interestsection47:217. Recognition and character of gain or loss on sale or exchangesection47:218. Basis of transferee partner's interestsection47:219. Optional adjustment to basis of partnership propertysection47:220. Treatment of certain liabilitiessection47:220.1. Manner of electing optional adjustment to basis of partnership propertysection47:220.2. Rules for allocation of basissection47:220.3. Terms definedsection47:221. Tax on life insurance companiessection47:222. Gross income of life insurance companiessection47:223. Net income of life insurance companiessection47:224. Insurance companies other than life or mutualsection47:225. Computation of gross incomesection47:226. Mutual insurance companies other than lifesection47:227. Offset against taxsection47:241. Net income subject to taxsection47:242. Segregation of items of gross incomesection47:243. Computation of net allocable income from Louisiana sourcessection47:244. Computation of net apportionable income from Louisiana sourcessection47:245. Determination of Louisiana apportionment percentsection47:246. Corporations; deduction from net income from Louisiana sourcessection47:247. Allowance of deductions and creditssection47:248. Exemption for certain nonresident individuals; mobile workforcesection47:249. Repealed by Acts 1968, No. 106, §10section47:261. Refunds and credits; general rulessection47:262. Overpayment of installmentsection47:263. Overpayment arising from renegotiation of war contractsection47:264. Overpayments arising from allowance of deductions for bad debts or worthless stocksection47:265. Credits arising from refunds by utilitiessection47:281. Administration; generalsection47:282. Collection from transferee or fiduciary; proceduresection47:283. Notice of fiduciary relationshipsection47:284. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:285. Disposition of collectionssection47:285.1. Repealed by Acts 1973, Ex.Sess., No. 8, §2.section47:287.2. Short titlesection47:287.3. §§287.3 - 287.10. (Blank)section47:287.11. Tax imposedsection47:287.12. Rates of taxsection47:287.34. Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005.section47:287.61. Gross income definedsection47:287.63. Allowable deductions definedsection47:287.65. Net income definedsection47:287.67. Louisiana net income definedsection47:287.69. Louisiana taxable income definedsection47:287.71. Modifications to federal gross incomesection47:287.73. Modifications to deductions from gross income allowed by federal lawsection47:287.75. Computation of net incomesection47:287.77. Computation of Louisiana net income or losssection47:287.79. Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.section47:287.81. Items not deductible; amounts attributable to income not taxedsection47:287.82. Corporate deductions; add-back of certain intangible expenses; interest and management feessection47:287.83. Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.section47:287.85. Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.section47:287.86. Net operating loss deductionsection47:287.91. Determination of Louisiana net income or losssection47:287.92. Segregation of items of gross incomesection47:287.93. Computation of net allocable income from Louisiana sourcessection47:287.94. Computation of net apportionable income from Louisiana sourcessection47:287.95. Determination of Louisiana apportionment percentsection47:287.441. Accounting periods, methods of accounting, and adjustmentssection47:287.442. Exceptions to taxable year of inclusion; taxable year deductions takensection47:287.443. Effective dates, taxable year, 52-53 week yearsection47:287.444. Returns for a period of less than twelve months, special tax computationsection47:287.445. Special adjustment for long-term contractssection47:287.480. Special adjustments by the secretarysection47:287.501. Exemption from tax on corporationssection47:287.521. Farmers' cooperatives; all cooperativessection47:287.526. Shipowners' protection and indemnity associationssection47:287.527. Political organizationssection47:287.528. Homeowners' associationssection47:287.601. Notice or regulations requiring records, statements, and special returnssection47:287.611. General requirement of return, statement, or listsection47:287.612. Corporation returnssection47:287.613. Alternative forms and instructionssection47:287.614. Time and place for filing returns; information concerning federal return; extension of time to filesection47:287.621. Failure to file; penaltysection47:287.623. Period covered by returns or other documentssection47:287.625. Computations on returns or other documentssection47:287.627. Identifying number; informationsection47:287.641. Due date of taxsection47:287.651. Payment of taxsection47:287.654. Installment payments of estimated income tax by corporationssection47:287.655. Failure by corporation to pay estimated income taxsection47:287.656. Adjustment of overpayment of estimated income tax by corporationsection47:287.657. Estimated tax payments during the course of a federal auditsection47:287.659. Refunds and credits; general rulessection47:287.660. Overpayment of installmentsection47:287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposessection47:287.663. Overpayments arising from allowance of deductions for bad debts or worthless stocksection47:287.664. Credits arising from refunds by utilitiessection47:287.681. Administrationsection47:287.682. Collection from transferee or fiduciary; proceduresection47:287.683. Notice of fiduciary relationshipsection47:287.701. Definitions, use of terms and purposesection47:287.702. Effect of Election Out of Federal Partnership Provisionssection47:287.732. S corporationssection47:287.732.1. Composite returns for nonresident shareholderssection47:287.732.2. Election for S corporations and other flow-through entitiessection47:287.733. Corporations filing consolidated federal returnssection47:287.734. Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)section47:287.736. Real Estate Investment Trusts (REITs)section47:287.738. Other inclusions and exclusions from gross incomesection47:287.741. Special rule for leasessection47:287.743. Deductions from gross income; charges in case of oil and gas wellssection47:287.744. Tax deduction; election; bonus depreciation and amortizationsection47:287.745. Deductions from gross income; depletionsection47:287.746. Adjustments to income and deductionssection47:287.747. Situs of stock cancelled or redeemed in liquidationsection47:287.748. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.749. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.750. Louisiana work opportunity tax creditsection47:287.751. Reconciliation of transitional differencessection47:287.752. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.753. Neighborhood assistance tax creditsection47:287.755. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.756. Tax credit for environmental equipment purchasessection47:287.757. Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.section47:287.758. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.759. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:287.785. Rules and regulationssection47:290. Purposesection47:291. Application of Partsection47:292. Inconsistent provisionssection47:292.1. Special authority for the secretary with respect to military service in the Persian Gulf areasection47:292.2. Special grant of authority for the secretary with respect to military service in Bosniasection47:292.3. Special authority for the secretary with respect to certain military service in the uniformed servicessection47:293. Definitionssection47:293.1. Deduction for federal income tax for Hurricane Idasection47:293.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:294. Standard deductionsection47:295. Tax imposed on individuals; administrationsection47:296. Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.section47:296.1. Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025.section47:296.2. Suspension and denial of renewal of drivers' licensessection47:296.3. Suspension, revocation, or denial of hunting and fishing licensessection47:297. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:297.1. Tax deduction; medical savings accountssection47:297.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:297.3. Exclusion from income; S Bank shareholder non-taxable incomesection47:297.4. Reduction to tax due; certain child care expensessection47:297.5. Exemption from income; payments received from the Louisiana Military Family Assistance Fundsection47:297.6. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:297.7. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:297.8. Earned income tax creditsection47:297.9. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:297.10. Tax deduction; elementary and secondary school tuitionsection47:297.11. Tax deduction; educational expenses for home-schooled childrensection47:297.12. Tax deduction; fees and other educational expenses for a quality public educationsection47:297.13. Tax deduction; employment of certain qualified disabled individuals; requirements; limitationssection47:297.14. Pass-through entity exclusionsection47:297.15. Tax deduction; educational expenses; COVID-19 pandemic in 2020section47:297.16. Tax exemption; COVID-19 relief benefitsection47:297.17. Exemption for military survivor benefit plan paymentssection47:297.18. Tax exemption; digital nomads; requirements; limitationssection47:297.19. Tax credit; stillborn childsection47:297.20. Tax deduction; adoption from foster caresection47:297.21. Tax deduction; private adoption of certain infantssection47:297.22. Tax credit; pregnancy-related deathssection47:297.23. Tax credit; adoptionsection47:297.24. Tax credit; purchases of firearm safety devicessection47:297.25. Tax deduction; election; bonus depreciation and amortizationsection47:297.26. Tax deduction; hardship distributions from retirement accountssection47:298. Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.section47:299. Nonseparabilitysection47:299.1. Purposesection47:299.2. Definitionssection47:299.3. Offset requestsection47:299.4. Authority of the secretary; provision for rules and regulationssection47:299.5. Procedure for making offset claimssection47:299.6. Disallowance of claims by secretarysection47:299.7. Offset and remittance to the claimant; escrow account; removal from escrow accountsection47:299.8. Notice of offsetsection47:299.9. Remittance; equivalent of refundsection47:299.10. Liability of secretarysection47:299.11. Ranking and priority of claimssection47:299.12. Contest of offsetsection47:299.13. Waiver of right to contest offsetsection47:299.14. Form of contestsection47:299.15. Disposition and appeal of contestssection47:299.16. Delay for appealsection47:299.17. Notice of completion of offsetsection47:299.18. Refund of excess of offset over debtsection47:299.19. Rules and regulations of claiming agencysection47:299.20. Fees from offset claimssection47:299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parolesection47:299.31. Purposesection47:299.32. Definitionssection47:299.33. Offset requestsection47:299.34. Authority of the secretary; provision for rules and regulationssection47:299.35. Procedure for making offset claimssection47:299.36. Disallowance of claims by secretarysection47:299.37. Offset and remittance to the claimantsection47:299.38. Notice of offsetsection47:299.39. Remittance; equivalent of refundsection47:299.40. Liability of secretarysection47:299.41. Ranking and priority of claimssection47:300.1. Tax imposedsection47:300.2. Application of Partsection47:300.3. Residents and nonresidentssection47:300.4. Intent, purposesection47:300.5. Fiduciary responsibilitysection47:300.6. Louisiana taxable income of resident estate or trustsection47:300.7. Louisiana taxable income of nonresident estate or trustsection47:300.8. Repealed by Acts 1998, No. 61, §2.section47:300.9. Tax creditsection47:300.10. Definitionssection47:300.11. Inconsistent provisionssection47:301. Definitionssection47:301.1. Telecommunications and ancillary servicessection47:301.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:301.3. Servicessection47:301.4. Sales transaction sourcing rulessection47:301.5. Bundled transactionssection47:301.6. Digital productssection47:301.7. Sales and use tax exemptions; uniformity of basesection47:302. Imposition of taxsection47:302.1. Exemptions from lease or rental tax, helicopterssection47:302.2. Disposition of certain collections in the city of Shreveportsection47:302.3. Disposition of certain collections in the city of Bossier Citysection47:302.4. Disposition of certain collections in Madison and Richland Parishessection47:302.5. Disposition of certain collections in Vernon Parishsection47:302.6. Disposition of certain collections in Avoyelles Parishsection47:302.7. Disposition of certain collections in Ouachita Parishsection47:302.8. Disposition of certain collections in Lincoln Parishsection47:302.9. Disposition of certain collections in Morehouse Parishsection47:302.10. Disposition of certain collections in Natchitoches Parishsection47:302.11. Disposition of certain collections in St. Charles Parishsection47:302.12. Disposition of certain collections in Calcasieu Parishsection47:302.13. Disposition of certain collections in Iberia Parishsection47:302.14. Disposition of certain collections in Calcasieu Parishsection47:302.15. Disposition of certain collections in Webster Parishsection47:302.16. Disposition of certain collections in Winn Parishsection47:302.17. Disposition of certain collections in Tangipahoa Parishsection47:302.18. Disposition of certain collections in Lafayette Parishsection47:302.19. Disposition of certain collections in Lafourche Parishsection47:302.20. Disposition of certain collections in Terrebonne Parishsection47:302.21. Disposition of certain collections in Ascension Parishsection47:302.22. Acadia Parish Visitor Enterprise Fundsection47:302.23. Disposition of certain collections in Vermilion Parishsection47:302.24. Disposition of certain collections in Beauregard Parishsection47:302.25. Disposition of certain collections in Cameron Parishsection47:302.26. Disposition of certain collections in St. Tammany Parishsection47:302.27. Disposition of certain collections in St. Martin Parishsection47:302.28. Disposition of certain collections in Pointe Coupee Parishsection47:302.29. Disposition of certain collections in East Baton Rouge Parishsection47:302.30. Disposition of certain collections in Rapides Parishsection47:302.31. Disposition of certain collections in West Carroll Parishsection47:302.32. Disposition of certain collections in East Carroll Parishsection47:302.33. Disposition of certain collections in Tensas Parishsection47:302.34. Disposition of certain collections in Franklin Parishsection47:302.35. Disposition of certain collections in Jackson Parishsection47:302.36. Disposition of certain collections in Allen Parishsection47:302.37. Disposition of certain collections in Sabine Parishsection47:302.38. Disposition of certain collections in Jefferson Davis Parishsection47:302.39. Disposition of certain collections in DeSoto Parishsection47:302.40. Disposition of certain collections in Plaquemines Parishsection47:302.41. Disposition of certain collections in Livingston Parishsection47:302.42. Disposition of certain collections in the town of Homer in Claiborne Parishsection47:302.43. Disposition of certain collections in Union Parishsection47:302.44. Disposition of certain collections in St. Mary Parishsection47:302.45. Disposition of certain collections in Red River Parishsection47:302.46. Disposition of certain collections in West Feliciana Parishsection47:302.47. Disposition of certain collections in East Feliciana Parishsection47:302.48. Disposition of certain collections in LaSalle Parishsection47:302.49. Disposition of certain collections in Evangeline Parishsection47:302.50. Disposition of certain collections in the city of Bakersection47:302.51. Disposition of certain collections in Bienville Parishsection47:302.52. Disposition of certain collections in Claiborne Parishsection47:302.53. Disposition of certain collections in Concordia Parishsection47:302.54. Allocation of certain collections in Vernon Parishsection47:302.55. Disposition of certain collections in Grant Parishsection47:302.56. Disposition of certain collections in Orleans Parishsection47:303. Collectionsection47:303.1. Direct Payment Numberssection47:304. Treatment of tax by dealersection47:305. Exemptions from the taxsection47:305.1. Exclusions and exemptions; ships and ships' suppliessection47:305.2. Exemption; medicalsection47:305.3. Exemptions; agriculturalsection47:305.4. Exemptions; raw materials for further processingsection47:305.5. Exemptions; manufacturing machinery and equipmentsection47:305.6. Exemptions; schools and educational materialssection47:305.7. Exclusions and exemptions; intergovernmental; governmentsection47:305.8. Exclusion; funeral directing servicessection47:305.9. Exclusions and exemptions; motion picture film rentalsection47:305.10. Exemptions; property purchased for first use outside the statesection47:305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levysection47:305.12. Exemptions; software and digital products; business use; healthcare usesection47:305.13. Exemption; purchases by certain religious institutionssection47:305.14. Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt statussection47:305.15. Exclusions and exemptions; sales or purchases by individuals who are blindsection47:305.16. Exemption; purchases by certain nonprofit organizationssection47:305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromatsection47:305.18. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.19. Exclusions and exemptions; leased vessels used in the production of mineralssection47:305.20. Exemptions; Louisiana commercial fishermensection47:305.21. Exemption; sickle cell disease organizationssection47:305.22. Exemption; Habitat for Humanitysection47:305.23. Sales and use tax exemption; boatssection47:305.24. Exemption; purchases by certain child advocacy organizationssection47:305.25. Exemption; antique motor vehiclessection47:305.26. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.27. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:305.28. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.29. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:305.30. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.31. Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.section47:305.32. Repealed by Acts 1982, No. 44, §1.section47:305.33. Exclusions and exemptions; certain sales at cultural eventssection47:305.34. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:305.35. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:305.36. Exclusions and exemptions; motor vehiclessection47:305.37. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilitiessection47:305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumptionsection47:305.40. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.41. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.42. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.43. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.44. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stocksection47:305.46. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.47. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.48. Exemption; automobiles owned by military personnelsection47:305.49. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.50. Exemption; vehicles used in interstate commerce; rail rolling stock; railroad tiessection47:305.51. Exemption; utilities used by steelworks and blast furnacessection47:305.52. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.53. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.54. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.55. Terminated on June 30, 2007, by Acts 2005, 1 st Ex. Sess., No. 47, §2.section47:305.56. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.57. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.58. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.59. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.60. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.61. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.62. Exemption; Annual Louisiana Second Amendment Weekend Holidaysection47:305.63. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.64. Exemption; qualifying radiation therapy treatment centerssection47:305.65. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.66. Exemption; parish councils on agingsection47:305.67. Exemption; breastfeeding itemssection47:305.68. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.69. Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.section47:305.70. Exemption; sale of toys to certain nonprofit organizationsection47:305.71. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.72. Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilitiessection47:305.73. Exemptions; data center facility equipmentsection47:305.74. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.75. Exemptions; feminine hygiene products and diaperssection47:305.76. Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditionssection47:305.77. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.78. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.79. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.80. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:305.81. Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activitiessection47:306. Returns and payment of tax; penalty for absorptionsection47:306.1. Collection from interstate and foreign transportation dealerssection47:306.2. Collection from certain interstate and foreign transportation dealerssection47:306.3. Donations to the Louisiana Military Family Assistance Fundsection47:306.4. Registration of dealers; sale, lease, or rental through online forumssection47:306.5. Annual reporting requirementsection47:306.6. Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirementssection47:307. Collector's authority to determine the tax in certain casessection47:308. Termination or transfer of businesssection47:309. Dealers required to keep recordssection47:309.1. Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailersection47:310. Wholesalers and jobbers required to keep recordssection47:311. Collector's authority to examine records of transportation companiessection47:312. Failure to pay tax on imported tangible personal property or digital products; grounds for attachmentsection47:313. System of import permits; seizure and forfeiture of vehicles used in importing without permitsection47:314. Failure to pay tax; rule to cease businesssection47:315. Sales returned to dealer; credit or refund of taxsection47:315.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:315.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:315.3. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:315.4. Sales and use tax credit; waiver of homestead exemptionsection47:315.5. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:316. Collector to provide formssection47:317. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:318. Disposition of collectionssection47:321. Imposition of taxsection47:321.1. Imposition of taxsection47:322. Collection of the taxsection47:322.1. Disposition of certain collections in Ouachita Parishsection47:322.2. Disposition of certain collections in West Carroll Parishsection47:322.3. Disposition of certain collections in East Carroll Parishsection47:322.4. Disposition of certain collections in Tensas Parishsection47:322.5. Disposition of certain collections in Tangipahoa Parishsection47:322.6. Disposition of certain collections in Washington Parishsection47:322.7. Disposition of certain collections in Allen Parishsection47:322.8. Disposition of certain funds in Beauregard Parishsection47:322.9. Disposition of certain collections in East Baton Rouge Parishsection47:322.10. Disposition of certain collections in Sabine Parishsection47:322.11. Disposition of certain collections in Calcasieu Parishsection47:322.12. Disposition of certain collections in Cameron Parishsection47:322.13. Disposition of certain collections in Natchitoches Parishsection47:322.14. Disposition of certain collections in Jefferson Davis Parishsection47:322.15. Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishessection47:322.16. Disposition of certain collections in Winn Parishsection47:322.17. Disposition of certain collections in Morehouse Parishsection47:322.18. Disposition of certain collections in Madison and Richland Parishessection47:322.19. Disposition of certain collections in Vernon Parishsection47:322.20. Disposition of certain collections in Plaquemines Parishsection47:322.21. Disposition of certain collections in Livingston Parishsection47:322.22. Disposition of certain collections in the town of Homer in Claiborne Parishsection47:322.23. Disposition of certain collections in Union Parishsection47:322.24. Disposition of certain collections in Terrebonne Parishsection47:322.25. Disposition of certain collections in St. Mary Parishsection47:322.26. Disposition of certain collections in West Feliciana Parishsection47:322.27. Disposition of certain collections in East Feliciana Parishsection47:322.28. Disposition of certain collections in Lafayette Parishsection47:322.29. Disposition of certain collections in Avoyelles Parishsection47:322.30. Disposition of certain collections in the cities of Shreveport and Bossier Citysection47:322.31. Disposition of certain collections in Vermilion Parishsection47:322.32. Disposition of certain collections in Rapides Parishsection47:322.33. Disposition of certain collections in Lincoln Parishsection47:322.34. Disposition of certain collections in the parish of Jeffersonsection47:322.35. Disposition of certain collections in LaSalle Parishsection47:322.36. Disposition of certain collections in Caldwell Parishsection47:322.37. Disposition of certain collections in St. Tammany Parishsection47:322.38. Disposition of certain collections in Orleans Parishsection47:322.39. Disposition of certain collections in St. Bernard Parishsection47:322.40. Disposition of certain collections in Red River Parishsection47:322.41. Disposition of certain collections in Evangeline Parishsection47:322.42. Disposition of certain collections in the city of Bakersection47:322.43. Disposition of certain collections in Bienville Parishsection47:322.44. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.section47:322.45. Disposition of certain collections in Concordia Parishsection47:322.46. Disposition of certain collections in Lafourche Parishsection47:322.47. Disposition of certain collections in Webster Parishsection47:322.48. Disposition of certain collections in Grant Parishsection47:322.49. Disposition of certain collections in Orleans Parishsection47:323. Repealed by Acts 1986, No. 389, §2.section47:324. Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fundsection47:325. Repealed by Acts 1988, No. 2, §2.section47:331. Imposition of taxsection47:332. Collection of the taxsection47:332.1. Disposition of certain collections in the parish of Jeffersonsection47:332.2. Disposition of certain collections in East Baton Rouge Parishsection47:332.3. Disposition of certain collections in Vernon Parishsection47:332.4. Disposition of certain collections in St. John the Baptist Parishsection47:332.5. Disposition of certain collections in Natchitoches Parishsection47:332.6. Disposition of certain collections in the city of Shreveportsection47:332.7. Disposition of certain collections in the city of Bossier Citysection47:332.8. Disposition of certain collections in Washington Parishsection47:332.9. Disposition of certain collections in parish of Lafayettesection47:332.10. Disposition of certain collections in Orleans Parishsection47:332.11. Disposition of certain collections in Vermilion Parishsection47:332.12. Disposition of certain collections in Beauregard Parishsection47:332.13. Disposition of certain collections in St. Tammany Parishsection47:332.14. Disposition of certain collections in Tangipahoa Parishsection47:332.15. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.section47:332.16. Disposition of certain collections in Ouachita Parishsection47:332.17. Disposition of certain collections in Pointe Coupee Parishsection47:332.18. Disposition of certain collections in Iberville Parishsection47:332.19. Disposition of certain collections in West Baton Rouge Parishsection47:332.20. Disposition of certain collections in St. Landry Parishsection47:332.21. Disposition of certain collections in Avoyelles Parishsection47:332.22. Disposition of certain collections in St. Bernard Parishsection47:332.23. Disposition of certain collections in St. James Parishsection47:332.24. Disposition of certain collections in St. Charles Parishsection47:332.25. Disposition of certain collections in West Carroll Parishsection47:332.26. Disposition of certain collections in East Carroll Parishsection47:332.27. Disposition of certain collections in Tensas Parishsection47:332.28. Disposition of certain collections in Allen Parishsection47:332.29. Disposition of certain collections in Sabine Parishsection47:332.30. Disposition of certain collections in Calcasieu Parishsection47:332.31. Disposition of certain collections in Cameron Parishsection47:332.32. Disposition of certain collections in Jefferson Davis Parishsection47:332.33. Disposition of certain collections in Winn Parishsection47:332.34. Disposition of certain collections in Morehouse Parishsection47:332.35. Disposition of certain collections in Plaquemines Parishsection47:332.36. Disposition of certain collections in Livingston Parishsection47:332.37. Disposition of certain collections in the town of Homer in Claiborne Parishsection47:332.38. Disposition of certain collections in Union Parishsection47:332.39. Disposition of certain collections in Terrebonne Parishsection47:332.40. Disposition of certain collections in St. Mary Parishsection47:332.41. Disposition of certain collections in West Feliciana Parishsection47:332.42. Disposition of certain collections in East Feliciana Parishsection47:332.43. Disposition of certain collections in Lincoln Parishsection47:332.44. Disposition of certain collections in Madison and Richland Parishessection47:332.45. Disposition of certain collections in Red River Parishsection47:332.46. Disposition of certain collections in LaSalle Parishsection47:332.47. Disposition of certain collections in Evangeline Parishsection47:332.48. Disposition of certain collections in the city of Bakersection47:332.49. Disposition of certain collections in Bienville Parishsection47:332.50. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.section47:332.51. Disposition of certain collections in Concordia Parishsection47:332.52. Disposition of certain collections in Lafourche Parishsection47:332.53. Disposition of certain collections in Webster Parishsection47:332.54. Disposition of certain collections in Grant Parishsection47:332.55. Disposition of certain collections in Orleans Parishsection47:333. Use tax on limestone aggregatesection47:335.1. Short titlesection47:335.2. Definitionssection47:335.3. Policysection47:335.4. Multistate discussions; Streamlined Sales and Use Tax Agreementsection47:335.5. Louisiana law unmodifiedsection47:335.6. Agreement prerequisitessection47:335.7. Cooperating sovereignssection47:335.8. Agreement beneficiaries; standingsection47:335.9. Certified service provider; certified automated system; proprietary systemsection47:337.1. Short titlesection47:337.2. Intent; application and interpretation of Chaptersection47:337.3. Imposition of political subdivision taxsection47:337.4. Levy of sales and use taxessection47:337.5. Local sales and use taxes effective datesection47:337.5.1. Levy of parish tax; sales tax in parish of state capitolsection47:337.6. Definitionssection47:337.7. Exemptions generallysection47:337.8. Prohibited exemptions; specific application requiredsection47:337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicablesection47:337.10. Optional exemptionssection47:337.10.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:337.10.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:337.11. Other provisions applicable to local sales and use taxsection47:337.11.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:337.11.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:337.11.3. Imposition of tax; prohibitionsection47:337.11.4. Local taxes; prohibition on levy of local taxes on nongaming incentives or inducementssection47:337.12. Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivisionsection47:337.12.1. Road material construction contracts; determination of where tax is due; requirements and limitationssection47:337.13. Collection of sales and use taxes by political subdivisionssection47:337.13.1. Power to employ counsel; attorney feessection47:337.14. Central collection commissionsection47:337.14.1. Uniform reporting for collectorssection47:337.15. Collectionsection47:337.16. Authority to collect local sales and use taxessection47:337.16.1. Agreements for collection by collector of revenue of taxes due the city of New Orleanssection47:337.16.2. Contents of agreement for collection of taxes; termination datesection47:337.16.3. Enforcement of payment of taxessection47:337.16.4. Charge for collection; remitting amounts collectedsection47:337.16.5. Collector to be furnished copies of ordinances and regulationssection47:337.16.6. Collector to be furnished list of taxpayers; records made availablesection47:337.17. Treatment of tax by dealersection47:337.18. Returns and payment of tax; penalty for absorptionsection47:337.19. Withholding of state funds; assessment and collection standardssection47:337.20. Collection from interstate and foreign transportation dealerssection47:337.20.1. Collection from certain interstate and foreign transportation dealerssection47:337.21. Termination or transfer of businesssection47:337.22. Sales and use tax returnssection47:337.23. Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violationssection47:337.24. Miscellaneous administrative provisionssection47:337.25. Authority of collectors to suesection47:337.26. Contracts for purposes relating to collection of sales and use taxessection47:337.27. Venuesection47:337.28. Collector's authority to determine the tax in certain casessection47:337.28.1. Arbitrary assessments prohibitedsection47:337.29. Dealers required to keep recordssection47:337.30. Wholesalers and jobbers required to keep recordssection47:337.31. Collector's authority to examine records of transportation companiessection47:337.32. Failure to pay tax on imported tangible personal property; grounds for attachmentsection47:337.33. Failure to pay tax; rule to cease businesssection47:337.34. Sales returned to dealer; credit or refund of taxsection47:337.35. Collector's duty to determine correct taxsection47:337.36. Power to examine records and premises of taxpayersection47:337.37. Retention of records by taxpayerssection47:337.38. Power to request records in machine-sensible formatsection47:337.39. Power to examine the records of third partiessection47:337.40. Power to conduct hearingssection47:337.41. Power to subpoena witnesses; feessection47:337.42. Notice to attend hearings; how givensection47:337.43. Procedure to compel witnesses to attend and to testify at hearingsection47:337.44. show cause and examination of judgment debtorsection47:337.45. Alternative remedies for the collection of taxessection47:337.46. Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directorssection47:337.47. Special authority to recover rebatessection47:337.48. Determination and notice of tax duesection47:337.49. Protest to collector's determination of tax duesection47:337.50. Assessment of tax, interest, and penaltiessection47:337.51. Notice of assessment and right to appealsection47:337.51.1. Mediation after assessmentsection47:337.52. Waiver of restrictions and delayssection47:337.53. Assessment and notice when tax is in jeopardysection47:337.54. Assessment and claims in bankruptcy and receivershipsection47:337.55. Assessment of tax shown on face of taxpayer's returnssection47:337.56. Collection by distraint and sale authorizedsection47:337.57. Distraint definedsection47:337.58. Distraint proceduresection47:337.59. Surrender of property subject to distraintsection47:337.60. Sale of distrained propertysection47:337.61. Collection by summary court proceeding authorizedsection47:337.62. Injunctions prohibitedsection47:337.63. Remittance of tax under protest; suits to recoversection47:337.64. Alternative remedy for dealerssection47:337.65. Tax obligation to constitute a lien, privilege and mortgagesection47:337.66. Cancellation of lien, privilege, and mortgagesection47:337.67. Suspension and interruption of prescriptionsection47:337.68. Prescription of assessments as judgmentssection47:337.69. Interest on unpaid taxessection47:337.70. Penalty for failure to make timely returnsection47:337.71. Waiver of penalty for delinquent filing or delinquent paymentsection47:337.72. Penalty for false or fraudulent returnsection47:337.73. Negligence penaltysection47:337.74. Insufficient funds check in payment of taxes; penaltysection47:337.75. Examination and hearing costssection47:337.76. Distraint cost penaltysection47:337.77. Refunds of overpayments authorizedsection47:337.78. Crediting or offset of overpayments against other obligationssection47:337.79. Prescription of refunds or creditssection47:337.80. Interest on refunds or creditssection47:337.81. Appeals from the collector's disallowance of refund claimsection47:337.81.1. Board of Tax Appeals; finding of overpayment upon appeal from assessmentsection47:337.82. Criminal penalty for failing to account for local tax moniessection47:337.83. Criminal penalty for evasion of taxsection47:337.84. Running of time limitations for criminal offensessection47:337.85. Payment of taxes by receivers, referees, trustees or liquidatorssection47:337.86. Credit for taxes paidsection47:337.87. Post-session update proceduresection47:337.91. Purpose; form of citationsection47:337.92. Definitionssection47:337.93. Public information; adoption of rules; availability of rules and orderssection47:337.94. Procedure for adoption of rulessection47:337.95. Filing; taking effect of rulessection47:337.96. Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; indexsection47:337.97. Judicial review of validity or applicability of rulessection47:337.98. Appealssection47:337.99. Review of board rulessection47:337.100. Legislative veto, amendment, or suspension of rules and regulationssection47:337.101. Procedures to seek uniformity of interpretation of common or local sales tax lawsection47:337.102. Louisiana Uniform Local Sales Tax Board; creation; membership; powers and dutiessection47:338.1. Tax authorized; rate; sales tax districts; certain municipalitiessection47:338.2. Tax authorized; rate; town of St. Francisvillesection47:338.3. Sales tax authorized; rate; town of Zacharysection47:338.4. Tax authorized; city of New Orleanssection47:338.5. Tax authorized; rate; city of New Iberiasection47:338.6. Tax authorized; rate; city of Jeanerettesection47:338.7. Tax authorized; rate; city of Monroesection47:338.8. Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleanssection47:338.9. Tax authorized; rate; St. Landry Parish municipalitiessection47:338.10. Tax authorized; Iberia Parishsection47:338.11. Village of Maurice; additional sales and use tax authorizedsection47:338.12. City of Monroe; authority to levy additional sales and use taxessection47:338.13. Additional sales and use tax in certain home rule municipalitiessection47:338.14. City of Minden; authority to levy additional sales and use taxsection47:338.15. Tax authorized; rate; town of Merryvillesection47:338.16. City of Shreveport; authority to levy additional sales and use taxsection47:338.17. Municipalities in Tensas Parish; authority to levy additional sales and use taxsection47:338.18. City of Bogalusa; authority to levy additional sales and use taxsection47:338.19. City of Bastrop; authority to levy additional sales and use taxsection47:338.20. Town of Springfield; authority to levy additional sales and use taxsection47:338.21. Town of Lake Providence; authority to levy additional sales and use taxsection47:338.22. Village of Baskin; authority to levy additional sales and use taxsection47:338.23. City of Monroe; authority to levy additional sales and use taxsection47:338.24. City of Winnsboro; authority to levy additional sales and use taxsection47:338.24.1. Town of Homer; authority to levy additional sales and use taxsection47:338.24.2. Town of Jonesville; sales and use tax; authorizationsection47:338.24.3. City of Carencro; authority to levy additional sales and use taxsection47:338.24.4. Town of Duson; authority to levy additional sales and use taxsection47:338.24.5. City of Scott; authority to levy additional sales and use taxsection47:338.24.6. City of Abbeville; authority to levy additional sales and use taxsection47:338.25. Imposition of tax; electionsection47:338.26. Cumulative nature of tax; collectionsection47:338.27. Ordinance imposing tax; purposes of taxsection47:338.28. Repealsection47:338.29. Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay numbersection47:338.30. Funding of sales tax revenuessection47:338.31. Authority to issue bondssection47:338.32. Electionsection47:338.33. Form and term of bondssection47:338.34. Security for bondssection47:338.35. Pledge of revenues; rights of bondholderssection47:338.36. Prioritiessection47:338.37. Discontinuance or decrease of tax prohibitedsection47:338.38. Resolutions; contentssection47:338.39. Advertisement for bids; private salesection47:338.40. Trust fundsection47:338.41. Regularity of proceedings; recital on bondssection47:338.42. Registrationsection47:338.43. Tax exemption; bonds as securitysection47:338.44. Provisions as cumulativesection47:338.45. Negotiabilitysection47:338.46. Publication of resolution; prescription on testing validitysection47:338.47. City of New Orleans; not applicablesection47:338.48. Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceedssection47:338.49. Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bondssection47:338.50. Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bondssection47:338.51. Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bondssection47:338.52. Tax authorized; ratesection47:338.53. Collection of sales and use taxes in certain parishessection47:338.54. Additional sales and use tax authorizedsection47:338.54.1. Sales and use rate tax limits; Lafourche Parishsection47:338.55. Additional sales and use tax authorizedsection47:338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bondssection47:338.57. Authorization to levy and collect additional sales and use tax in Morehouse Parishsection47:338.58. Authorization to levy and collect additional sales and use tax in Livingston Parishsection47:338.59. Authorization to levy and collect additional sales and use tax in Catahoula Parishsection47:338.60. Authorization to levy and collect additional sales and use tax in Tensas Parishsection47:338.61. Authorization to levy and collect additional sales and use tax in Tensas Parishsection47:338.62. Authorization to levy and collect additional sales and use tax; Livingston Parishsection47:338.63. Authorization to levy and collect additional sales and use tax in Richland Parishsection47:338.64. Authorization to levy and collect additional sales and use tax in St. Helena Parishsection47:338.64.1. Authorization to levy and collect additional sales and use tax in Iberville Parishsection47:338.65. Electionsection47:338.66. Sales and use taxes of political subdivisions; authorized use after electionsection47:338.67. Division of avails or proceeds of tax; usessection47:338.68. Funding of tax receipts into bondssection47:338.69. Elections on tax and funding into bondssection47:338.70. Form and term of bonds; interest ratesection47:338.71. Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenuessection47:338.72. Certification of regularity of proceedingssection47:338.73. Registration of bonds; incontestabilitysection47:338.74. Tax exemptionsection47:338.75. Powers not limited by other lawssection47:338.76. Negotiable quality of bondssection47:338.77. Contesting legality of bonds; presumptionssection47:338.78. Present sales or use tax laws not prejudiced; funding rightssection47:338.79. West Feliciana Parish School Board; levy authorizedsection47:338.80. Ordinance; approval by qualified electorssection47:338.81. Tax as additional; collectionsection47:338.82. Purpose for taxsection47:338.83. Concordia Parish School Board; sales tax levy authorized; purpose; use of proceedssection47:338.84. Parish and city school boards; authority to levy sales tax; use of proceeds; report formatsection47:338.85. Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceedssection47:338.86. Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bondssection47:338.87. Ascension Parish School Board, use of sales and use tax proceeds; issuance of bondssection47:338.88. St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefromsection47:338.89. Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefromsection47:338.90. West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefromsection47:338.91. Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functionssection47:338.92. Northeast Louisiana Sales Tax District; creation and composition; board of commissionerssection47:338.93. Sales and use tax; authorization to levy and collectsection47:338.94. Allocation and distribution of proceedssection47:338.95. General powers of board; liberal constructionsection47:338.96. Prior levies unaffectedsection47:338.97. Sabine Parish governing authority; authority to levy sales tax; use of proceedssection47:338.98. St. Bernard parish; additional sales and use taxsection47:338.99. Imposition by ordinance; electionsection47:338.100. Tax as additional; collectionsection47:338.101. Purpose of tax; dedication of revenuessection47:338.102. Bondssection47:338.103. Proceedings validatedsection47:338.104. Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocationsection47:338.105. Jefferson Parish School Board; authority to levy additional sales taxsection47:338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceedssection47:338.107. Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bondssection47:338.108. City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceedssection47:338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceedssection47:338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorizedsection47:338.111. Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.112. Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.113. City school boards; authority to levy additional sales and use tax; use of proceedssection47:338.114. Certain parish school boards; authority to levy additional sales and use taxsection47:338.115. Assumption Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.116. West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.117. Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.118. Certain parish school boards, authority to levy additional sales and use taxsection47:338.119. St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.122. Ouachita Parish School Board; authority to levy additional sales and use taxsection47:338.123. Webster Parish School Board; authority to levy additional sales and use taxsection47:338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.125. Caldwell Parish School Board; authority to levy additional sales and use taxsection47:338.126. St. Bernard Parish School Board; authority to levy additional sales and use taxsection47:338.127. Franklin Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.128. Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Boardsection47:338.129. Ouachita Parish School Board; authority to levy additional sales and use taxsection47:338.130. Calcasieu Parish School Board; authority to levy additional sales and use taxsection47:338.131. Beauregard Parish School Board; authority to levy additional sales and use taxsection47:338.132. East Carroll Parish School Board; authority to levy additional sales and use taxsection47:338.133. Tensas Parish School Board; authority to levy and collect additional sales and use taxsection47:338.134. Vermilion Parish School Board; authority to levy and collect additional sales and use taxsection47:338.135. Madison Parish School Board; authority to levy and collect additional sales and use taxsection47:338.136. Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washingtonsection47:338.137. West Carroll Parish School Board; authority to levy and collect additional sales and use taxsection47:338.138. Additional sales and use tax authorized for Monroe City School Boardsection47:338.138.1. Lafourche Parish School Board; authority to levy and collect additional sales and use taxsection47:338.139. Renewal or continuation of sales and use taxes by political subdivisionssection47:338.140. Union Parish School Board; authority to levy additional sales and use tax; use of proceedssection47:338.141. Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceedssection47:338.142. Central Community School Board; authority to levy additional sales and use tax; use of proceedssection47:338.143. East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceedssection47:338.144. Certain parish school boards; authorization to levy additional sales taxsection47:338.145. Imposition by ordinance; approval by voterssection47:338.146. Tax as additionalsection47:338.147. Purpose of taxsection47:338.148. Bondssection47:338.149. Lafourche Parish Sales Tax District; authorization for sales and use taxessection47:338.150. Morehouse Parish governing authority; sales and use tax levy authorized; use of proceedssection47:338.151. Lafayette Parish police jury; sales tax levy authorizedsection47:338.152. Red River Parish Police Jury; sales tax levy authorizedsection47:338.153. St. Landry Parish Police Jury; sales tax levy authorizedsection47:338.154. Union Parish Police Jury; authority to levy sales tax; purpose; use of proceedssection47:338.155. St. Tammany Parish Police Jury; sales tax levy authorizedsection47:338.156. Iberia Parish Police Jury; sales tax levy authorizedsection47:338.157. Ouachita Parish Police Jury; sales tax levy authorizedsection47:338.158. Concordia Parish, sales tax levy authorizedsection47:338.159. East Baton Rouge Parish; sales and use tax authorizedsection47:338.160. Rapides Parish sales tax authorizedsection47:338.161. Rapides Parish; recall of sales taxsection47:338.162. Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxessection47:338.163. Acadia Parish sales tax authorizedsection47:338.164. West Ascension Parish Hospital Service District; sales tax levy authorizedsection47:338.165. Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorizationsection47:338.166. Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorizedsection47:338.167. Richland Parish Police Jury; authority to levy additional sales tax; use of proceedssection47:338.168. East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorizedsection47:338.169. Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorizationsection47:338.170. West Baton Rouge Parish Sales Tax District No. 1; sales tax authorizedsection47:338.171. Grant Parish Police Jury; sales and use tax authorizedsection47:338.172. Natchitoches Parish sales taxes authorizedsection47:338.173. Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceedssection47:338.174. East Baton Rouge Parish; additional sales and use tax authorizedsection47:338.175. St. Tammany Parish Police Jury; additional sales and use taxsection47:338.176. St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorizationsection47:338.177. Richland Parish Police Jury; authority to levy additional sales taxsection47:338.178. Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorizationsection47:338.179. Red River Parish School Board; authority to levy additional sales taxsection47:338.180. Union Parish Police Jury; authority to levy additional sales tax; use of proceedssection47:338.181. Franklin Parish; authority to levy additional sales taxsection47:338.182. Richland Parish Police Jury; authority to levy additional sales and use tax up to four percentsection47:338.183. Tangipahoa Parish Council; authority to levy additional sales and use taxsection47:338.183.1. Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousandsection47:338.184. Calcasieu Parish Police Jury; authority to levy additional sales and use taxsection47:338.185. Caldwell Parish Police Jury; authority to levy additional sales and use taxsection47:338.186. Sabine Parish Police Jury; authority to levy additional sales and use taxsection47:338.187. St. Landry Parish; authority to levy additional sales and use taxsection47:338.188. West Carroll Parish Police Jury; authority to levy additional sales and use taxsection47:338.189. St. Bernard Parish; authority to levy additional sales and use taxsection47:338.190. Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorizedsection47:338.191. Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorizedsection47:338.192. Authorization to levy and collect additional sales and use tax in certain parishes and municipalitiessection47:338.193. Authorization to levy and collect additional sales and use tax; Lafayette Parishsection47:338.194. North Caddo Hospital Service District; sales tax authorizationsection47:338.195. Local taxing authorities; authority to exempt other local taxing authorities from local sales and use taxsection47:338.196. Authority to levy additional sales and use tax; Union Parish School Boardsection47:338.197. Additional sales and use tax authorized for certain municipalitiessection47:338.198. Avoyelles Parish School Board; authority to levy additional sales and use taxsection47:338.199. Jefferson Davis Parish School Board; authority to levy additional sales and use taxsection47:338.201. Hotel occupancy tax; Jefferson and Orleans parishessection47:338.202. Hotel occupancy tax in Jefferson Parishsection47:338.203. Hotel occupancy tax in Jefferson Parishsection47:338.204. City of Winnsboro; hotel occupancy tax; authorizationsection47:338.205. City of Mansfield; hotel occupancy tax; authorizationsection47:338.206. Allen Parish; hotel occupancy tax; authorizationsection47:338.207. Certain municipalities; hotel occupancy tax; authorizationsection47:338.208. Hotel/motel occupancy tax in the city of Opelousassection47:338.209. Hotel occupancy tax in the city of Natchitochessection47:338.210. City of Bunkie; hotel occupancy tax; authorizationsection47:338.211. City of Youngsville; hotel occupancy tax; authorizationsection47:338.212. City of Zachary; hotel occupancy tax; authorizationsection47:338.213. City of Scott; hotel occupancy tax; authorizationsection47:338.214. City of Carencro; hotel occupancy tax; authorizationsection47:338.215. Town of Duson; hotel occupancy tax; authorizationsection47:338.216. City of Baker; hotel occupancy tax; authorizationsection47:338.217. City of Gonzales; hotel occupancy tax; authorizationsection47:338.218. Town of Jonesboro; hotel occupancy tax; authorizationsection47:338.219. Hotel and motel occupancy tax in Calcasieu Parishsection47:338.220. St. Bernard Parish; hotel occupancy tax; authorizationsection47:338.221. City of New Orleans; short-term rental occupancy taxsection47:338.222. City of Crowley; hotel occupancy tax; authorizationsection47:338.223. Town of Henderson; hotel occupancy tax; authorizationsection47:338.224. Collection and administration of occupancy taxessection47:338.225. City of Denham Springs; hotel occupancy tax; authorizationsection47:338.226. City of Eunice; hotel occupancy tax; authorizationsection47:338.261. Sales tax on cigarette paperssection47:338.262. Lincoln Parish; sales and use tax; North Louisiana Exhibition Centersection47:338.263. Tax authorizationsection47:338.264. Parish tourist commission; hotel occupancy tax; authorizationsection47:339. Louisiana Sales and Use Tax Commission for Remote Sellerssection47:339.1. Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote salessection47:340. Louisiana Sales and Use Tax Commission for Remote Sellers; members; powerssection47:340.1. Marketplace facilitators; collection and remittance of state and local sales and use taxsection47:341. Imposition of tax; municipalities and parishessection47:342. General definitionssection47:343. Payment of taxsection47:344. New business; license due upon commencementsection47:345. Change of ownership or lesseesection47:346. Separate license required for each location, based on primary class of businesssection47:347. Class of businesssection47:348. Period used where gross receipts are the measure of the licensesection47:349. Taxpayers required to keep records; confidentialitysection47:349.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:350. Application for licensessection47:351. Failure to pay tax; judgment prohibiting further pursuit of businesssection47:351.1. Occupational license tax refundssection47:352. Collector authorized to make rules and regulationssection47:353. Records to be kept by collectorsection47:353.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:354. Retail dealers in merchandise, services, and rentalssection47:354.1. Retail dealers in gasoline and motor fuelsection47:355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractorssection47:356. Business of lending or of dealing of notes secured by chattel mortgages or other lienssection47:357. Brokerage and commission agentssection47:358. Public utilitiessection47:359. Businesses where licenses are based on flat feessection47:360. Exemptionssection47:361. Deductionssection47:362. Special provisionssection47:363. Exemptions and deductions; governmental subdivisionssection47:364. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978section47:365. §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:367. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:368. §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:376. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:377. §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:380. Repealed by Acts 1952, No. 100, §2.section47:381. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:382. §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:385. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:385.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:386. §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:389. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:390. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:391. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.section47:392. §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.section47:404. §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982section47:451. Definitions and termssection47:452. Designation of taxsection47:461. Generalsection47:462. Trucks and trailerssection47:463. Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehiclessection47:463.1. Parish road use tax; St. Bernard Parishsection47:463.1.1. Parish road use tax; Jefferson Parishsection47:463.2. Special personalized prestige license plates for passenger vehicles; advertisement of availabilitysection47:463.2.1. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.3. Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.section47:463.4. Special license plates or hang tags for persons with mobility impairmentssection47:463.4.1. Special parking cards for persons with temporary mobility impairmentssection47:463.4.2. Persons with mobility impairments; motor fuel service pricesection47:463.4.3. Manufacture, sale, possession, or use of counterfeit accessible parking placards; penaltiessection47:463.4.4. Special prestige license plates; international symbol of accessibilitysection47:463.5. Private bus; recreational vehiclessection47:463.6. Volunteer fire departments and volunteer firemensection47:463.7. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.8. Antique license plates and license plates for antique motor vehicles and motorcyclessection47:463.9. Special Shriner vehicle license platessection47:463.10. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.11. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.12. Street rod license platessection47:463.13. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.14. Special Farhad Grotto vehicle license platessection47:463.15. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.16. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.17. Special personalized prestige license plates for motorcyclessection47:463.18. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.19. REPEALED BY ACTS 1991, NO. 1015, §2.section47:463.20. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.21. Special handicapped license plates for farm vehiclessection47:463.22. Special Shriner license platessection47:463.23. Special license plates for active and retired firefighterssection47:463.24. Special license plates for retired law officerssection47:463.25. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.26. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.27. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.28. Special license plates for members of the Civil Air Patrolsection47:463.29. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.30. Special license plates for active full-time professional firefighterssection47:463.31. Special college and university license platessection47:463.32. Special prestige license plates for members of Knights of Columbussection47:463.33. Street cruiser license platessection47:463.34. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.35. Repealed by Acts 1995, No. 688, §1.section47:463.36. Special prestige license plates; clergysection47:463.37. Special prestige license plates; retired legislatorssection47:463.38. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.39. Special license plates; United States Olympic Committeesection47:463.40. Special license plates to promote child safetysection47:463.41. Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliarysection47:463.42. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.43. Special license plates; environmental education accountsection47:463.44. Special license plates; Louisiana educatorssection47:463.45. Special prestige license plates; Louisiana black bearsection47:463.46. Special prestige license plates; Louisiana Quail Forever platesection47:463.47. Families of police officer killed in the line of dutysection47:463.47.1. Special prestige license plate; "Military Order of the Purple Heart First Responder Program"section47:463.48. Special prestige license plates; emergency medical technicianssection47:463.49. Special prestige license plates; legislatorssection47:463.50. Special license plates; Helping Schoolssection47:463.51. Special prestige license plates; Lions Internationalsection47:463.52. Special prestige license plates; Louisiana Special Olympicssection47:463.53. Special prestige license plates; Ducks Unlimitedsection47:463.54. Special prestige license plates; Wild Turkey Federationsection47:463.55. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.56. Special prestige license plate for Girl Scouts of U.S.A.section47:463.57. Special prestige license plate for McKinley High Schoolsection47:463.58. Special prestige license plates; Life Center Full Gospel Baptist Cathedralsection47:463.59. Special prestige license plates; Coastal Conservationsection47:463.60. Special prestige license plates; "Animal Friendly" prestige license plate; animal population controlsection47:463.61. Special prestige license plates; "Choose Life"; distribution of royalty feessection47:463.62. Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Churchsection47:463.63. Prestige license plates; the Louisiana Notary Association; "Civil Law Notary"section47:463.64. Prestige license plates; Louisiana notaries; "Louisiana Notary"section47:463.65. Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.section47:463.66. Special prestige license plates; Catahoula Cur; "Louisiana State Dog"section47:463.67. Repealed by Acts 2018, No. 661, §9B.section47:463.68. Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter"section47:463.69. Special prestige license plates; "Don't Litter Louisiana"section47:463.70. Special prestige license plates; letter carrierssection47:463.71. Special prestige license plate; Boy Scouts of Americasection47:463.71.1. Special prestige license plate; Eagle Scoutssection47:463.72. Special prestige license plate; public service sororities and fraternities; Alpha Phi Alphasection47:463.73. Special prestige license plates; Louisiana parochial, public, and private high schoolssection47:463.74. Special prestige license plates; Louisiana Agriculturesection47:463.75. Special prestige license plates; "Sons of Confederate Veterans"section47:463.76. Special prestige license plates; Jayceessection47:463.77. Special prestige license plate; Captain Shreve High Schoolsection47:463.78. Special prestige license plates; Native Americans; scholarship fundsection47:463.79. Special prestige license plates; American-Italian Renaissance Foundationsection47:463.80. Special prestige license plates; "Bellsouth Volunteers"section47:463.81. Special prestige license plates; Fraternal Order of Policesection47:463.82. Special prestige license plates; Quota Internationalsection47:463.83. Special prestige license plates; Charity School of Nursingsection47:463.84. Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organizationsection47:463.85. Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliationsection47:463.86. Prestige license plates; white tail deersection47:463.87. Special prestige license plates; Kiwanis Internationalsection47:463.88. Special prestige license plates; Kappa Alpha Psi Fraternity, Inc.section47:463.89. Special prestige license plates; Crescent Citysection47:463.90. Special prestige license plate for Beta Sigma Phisection47:463.91. Special prestige license plate; Louisiana Nurses Foundationsection47:463.92. Special prestige license plates; Elkssection47:463.93. Special prestige license plates; Upper Room Bible Churchsection47:463.94. Special prestige license plates; Camp Woodmensection47:463.95. Special prestige license plates; "Unlocking Autism"section47:463.96. Special prestige license plates; Festival International de Louisianesection47:463.97. Special prestige license plate; retired employees of the Department of Transportation and Developmentsection47:463.98. Special Prestige license plate; Louisiana Water and Waste Water Operatorssection47:463.99. Special prestige license plates; Rotary Internationalsection47:463.100. Special prestige license plates; U.S. Naval Academysection47:463.101. Special prestige license plates; American Legionsection47:463.102. Special prestige license plates; Louisiana Rotarysection47:463.103. Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc.section47:463.104. Special prestige license plates; Seniors-Our Heritagesection47:463.105. Special prestige license plates; Laborers' International Union of North America (LIUNA)section47:463.106. Special prestige license plates; Omega Psi Phi fraternitysection47:463.107. Special prestige license plates; Alpha Kappa Alpha Sororitysection47:463.108. Special prestige license plate; breast cancer awarenesssection47:463.109. Special prestige license plates; In God We Trustsection47:463.110. Special prestige license plate; 4-Hsection47:463.111. Special prestige license plates; commissioned police officersection47:463.112. Special prestige license plates; foster and adoptive parentingsection47:463.113. Special prestige license plates; Louisiana organ donationsection47:463.114. Special prestige license plates; Junior Golfsection47:463.115. Special prestige license plates; Invest in Childrensection47:463.116. Special prestige license plates; Louisiana Leadership Institutesection47:463.117. Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christsection47:463.118. Special prestige license plates; Progressive Baptist Churchsection47:463.119. Special prestige license plates; Sigma Gamma Rho Sorority, Inc.section47:463.120. Special prestige license plates; Zeta Phi Beta Sororitysection47:463.121. Special prestige license plates; Beacon Light Baptist Churchsection47:463.122. Special prestige license plates; Greater St. Stephens Ministriessection47:463.123. Special prestige license plates; New Home Ministriessection47:463.124. Special prestige license plates; Camphor Memorial United Methodist Churchsection47:463.125. Special prestige license plates; "America's WETLAND"section47:463.126. Special prestige license plates; Louisiana State University National Championssection47:463.127. Special prestige license plates; Southern University Black College National Championssection47:463.128. Special prestige license plates; NASCARsection47:463.129. Special prestige license plates; Ladies Auxiliary, V. F. W.section47:463.130. Special prestige license plate; Children's Bureausection47:463.131. Special prestige license plates; Support Our Troopssection47:463.132. Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcyclessection47:463.133. Special prestige license plates; Louisiana largemouth basssection47:463.134. Special prestige license plate; Louisiana Thanks You!section47:463.135. Special prestige license plates; "Chez nous autres"section47:463.136. Special prestige license plates; New Home Full Gospel Ministriessection47:463.137. Special prestige license plates; Gold Starsection47:463.138. Special prestige license plate; St. Jude Children's Research Hospitalsection47:463.139. Special prestige license plate; Protect Wild Dolphinssection47:463.140. Special prestige license plate; Grand Lodge of the state of Louisiana, F & AMsection47:463.141. Special prestige license plate; Relay For Lifesection47:463.142. Special prestige license plate; "State Employee Retired"section47:463.143. Special prestige license plate; Masonic Blue Lodgesection47:463.144. Special prestige license plate; "WWOZ Guardians of the Groove"section47:463.145. Special prestige license plate; Zulu Social Aid and Pleasure Clubsection47:463.146. Special prestige license plate; Warren Easton Senior High Schoolsection47:463.147. Special prestige license plate; LSU School of Dentistrysection47:463.148. Special prestige license plate; "Share the Road"section47:463.149. Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty feessection47:463.150. Special prestige license plate; "Rare and Endangered Species"section47:463.151. Special prestige license plate; "Equine Promotion"section47:463.152. Special prestige license plate; "Louisiana Seafood"section47:463.153. Special prestige license plate; "Hospice"section47:463.154. Special prestige license plate; "Feeding Hope"section47:463.155. Special prestige license plate; "Protect Our Forests"section47:463.156. Special prestige license plate; "Town of Ball 40 th Anniversary"section47:463.157. Special prestige license plate; "Save the Honeybee"section47:463.158. Special prestige license plate; Phi Beta Sigma Fraternity, Inc.section47:463.159. Special prestige license plate; "Public Schools"section47:463.160. Special prestige license plate; March of Dimessection47:463.161. Special prestige license plate; Louisiana Cultural Economy Foundationsection47:463.162. Special prestige license plates; Free and Accepted Masonsection47:463.163. Special prestige license plates; "I'm Cajun"section47:463.164. Special prestige license plates; "I'm Creole"section47:463.165. Special prestige license plates; "Louisiana Cattlemen's Association"section47:463.166. Special prestige license plates; "Down Syndrome Awareness"section47:463.167. Special prestige license plates; "Hunters for the Hungry Louisiana"section47:463.168. Special prestige license plate; "Louisiana Golf Association"section47:463.169. Special prestige license plate; Juvenile Diabetes Research Foundationsection47:463.170. Special prestige license plate; "Lung Cancer Alliance"section47:463.171. Special prestige license plates; Sci-Port Discovery Center in Shreveportsection47:463.172. Special prestige license plates; Multiple Sclerosissection47:463.173. Special prestige license plate; "George Rodrigue Foundation"section47:463.174. Special prestige license plate; "Louisiana Master Gardener"section47:463.175. Special prestige license plate; Louisiana Coalition Against Domestic Violencesection47:463.176. Special prestige license plates; "National Rifle Association"section47:463.177. Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc.section47:463.178. Special prestige license plates; Delta Waterfowl Foundationsection47:463.179. Special prestige license plates; Cedar Creek Schoolsection47:463.180. Special prestige license plates; Save the Tchefuncte River Lighthousesection47:463.181. Special prestige license plates; The Louisiana Youth Leadership Seminar Corporationsection47:463.182. Special prestige license plates; Louisiana AIDS Advocacy Networksection47:463.183. Special prestige license plates; "ALS"section47:463.184. Special prestige license plate; "Louisiana Licensed Professional Geoscientist"section47:463.185. Special prestige license plate; Society of St. Vincent de Paul of Louisianasection47:463.186. Special prestige license plate; "Southern University and A&M College Marching Band"section47:463.187. Special prestige license plates; "300th Anniversary of the City of New Orleans"section47:463.188. Special prestige license plate; "K9s4COPS"section47:463.189. Special prestige license plate; United States Merchant Marine Academy, Kings Pointsection47:463.190. Special prestige license plates; "Louisiana The Energy State"section47:463.191. Special prestige license plate; member of congresssection47:463.192. Special prestige license plates; "Krewe of NYX"section47:463.193. Special prestige license plates; "Louisiana Patriot Guard Riders"section47:463.194. Special prestige license plate; "Sabine Pass Lighthouse"section47:463.195. Special prestige license plate; "Blue Star Mothers"section47:463.196. Special prestige license plate; "Louisiana Aviator"section47:463.197. Special prestige license plate; "Capitol High School"section47:463.198. Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free"section47:463.199. Special prestige license plate; "Upside Downs"section47:463.200. Special prestige license plate; "Autism"section47:463.201. Special prestige license plate; "Louisiana Motor Transport Association"section47:463.202. Special prestige license plates; "Disabled Peace Officer"section47:463.203. Special prestige license plate; "Best Bank"section47:463.204. Special prestige license plate; "War of 1812"section47:463.205. Special prestige license plate; "Louisiana REALTORS"section47:463.206. Special prestige license plate; "Spanish Heritage"section47:463.207. Special prestige license plate; "Team Gleason Foundation"section47:463.208. Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation"section47:463.209. Special prestige license plates; Louisiana State University National Champions 2019section47:463.210. Special prestige license plate; "West Feliciana Parish Schools"section47:463.211. Special prestige license plate; "En français S.V.P"section47:463.212. Special prestige license plate; "United States Military Academy, West Point"section47:463.213. Special prestige license plate; "New Orleans Pelicans"section47:463.214. Special prestige license plate; "Sickle Cell Disease Association"section47:463.215. Special prestige license plate; "Maddie's Footprints"section47:463.216. Special prestige license plate; "Laissez les ARTS Rouler"section47:463.217. Special prestige license plate; "United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana"section47:463.218. Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star"section47:463.219. Special prestige license plate; "International Association of Firefighters"section47:463.220. Special prestige license plate; "Mental Health"section47:463.221. Special prestige license plate; "Mississippi State University Alumni Association"section47:463.222. Special prestige license plate; "University of Mississippi Alumni Association"section47:463.223. Special prestige license plate; "University of Southern Mississippi Alumni Association"section47:463.224. Special prestige license plate; "Louisiana Equine Promotion and Research Advisory Board"section47:463.225. Special prestige license plate; "Juneteenth"section47:463.226. Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championshipsection47:463.227. Special prestige license plate; "Utility Line Worker"section47:463.228. Special prestige license plate; "Louisiana Soccer Association"section47:463.229. Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""section47:463.230. Special prestige license plate; "3' for Cyclists"section47:463.231. Special prestige license plate; "Support Wildlife Rehabilitation"section47:463.232. Special prestige license plate; "St. Thomas Aquinas"section47:463.233. Special prestige license plate; "Evangel Christian Academy"section47:463.234. Special prestige license plate; "United States Submarine Veterans"section47:463.235. Special prestige license plate; "Leesville High School Alumni"section47:463.236. Special prestige license plate; "Humane Society of Louisiana"section47:463.237. Special prestige license plate; "Telecommunicator"section47:463.238. Special prestige license plate; "Special Needs Advocacy, Support and Inclusion for all Abilities"section47:463.239. Special prestige license plate; "Grambling State University World Famed Tiger Marching Band"section47:463.240. Special prestige license plate; "Mystic Krewe of Femme Fatale"section47:463.241. Special prestige license plates; "Louisiana State University Baseball National Champions"section47:463.242. Special prestige license plate; "Jefferson Parish Bicentennial"section47:464. Road tractorssection47:465. Motorcyclessection47:466. Commercial passenger vehiclessection47:467. Commercial passenger vehicles operated under municipal franchisessection47:468. School and charity busessection47:469. Taxi cabssection47:469.1. Special prestige license plate; "For Hire", city of New Orleanssection47:469.2. Taxi cabs; reconstructed title prohibitionsection47:470. Trademark or copyrighted logo license plate program for certain vehicles; commercialsection47:471. Military surplus motor vehicles; special license platesection47:472. Lost certificate or number platesection47:473. Dealer inventory platessection47:473.1. Special personalized license plates for dealerssection47:473.2. Special handicapped license plates for dealers and owners of commercial vehiclessection47:474. Transporter platessection47:474.1. In-transit platessection47:475. Minimum licensessection47:476. Common carrier vehicle substitutionssection47:477. Trailers to bear stenciled serial numberssection47:478. Trucks to bear name and address of owner or lessee; exceptionssection47:479. Exemptions from license fee or taxsection47:479.1. Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programssection47:480. Cost of collectionsection47:481. Disposition of collectionssection47:482. Interchange trailers and semi-trailerssection47:490.1. Military honor plates for veterans and other military personnelsection47:490.1.1. Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailersection47:490.2. Military honor license plates for former prisoners of warsection47:490.3. Military honor license plates for members of the Louisiana National Guardsection47:490.4. Military honor license plates for certain disabled veteranssection47:490.5. Military honor license plates for Congressional Medal of Honor recipientssection47:490.6. Military honor license plates for participants in Operation Desert Shield/Desert Stormsection47:490.7. Military honor license plates for veterans and retired veteranssection47:490.8. Military honor license plates for Louisiana members and retired members of the reserve forces of the United Statessection47:490.9. Military honor license plates; World War II veteranssection47:490.10. Military honor license plates for certain veterans of the United States Marine Corpssection47:490.11. Military honor license plates for Laos War veteranssection47:490.12. Military honor license plates; veterans of the Cold Warsection47:490.13. Military honor license plates for veterans of the Vietnamese Conflictsection47:490.14. Military honor license plates for veterans of the Korean Warsection47:490.15. Military honor license plates for veterans of the United States Merchant Marinesection47:490.16. Military honor license plates or authorized identification for World War II, Korean War, and other military vehiclessection47:490.17. Military honor license plates for survivors of Pearl Harborsection47:490.18. Military honor license plates for "Purple Heart" recipientssection47:490.19. Military honor license plates; U.S. Army Airbornesection47:490.20. Military honor license plates; Iraq Campaign Veteransection47:490.21. Military honor license plates; "Afghanistan Campaign Veteran"section47:490.22. Military honor license plates; United States Armed Forcessection47:490.23. Military support license plates; Support Our Veteranssection47:490.24. Military honor license plates; Washington Artillerysection47:490.25. Military honor license plates; Korean Defense Servicesection47:490.26. Military honor license plates; "U.S. Army Ranger"section47:490.27. Military honor license plates; "Distinguished Service Cross Recipient"section47:490.28. Military honor license plates; "Cold War Veteran"section47:490.29. Military honor license plates; "Global War on Terrorism Expeditionary Medal"section47:490.30. Military honor license plates; "Bronze Star Medal"section47:490.31. Military honor license plates for certain disabled veterans; one hundred percent disabledsection47:490.32. Military honor license plates for "Purple Heart" disabled veteranssection47:490.33. Military honor license plate for a "Combat Veteran"section47:490.34. Military honor license plates; "Woman Veteran"section47:490.35. Military honor license plates; "Commemorative Service" recipientssection47:490.36. Military honor license plates; "Military Medal Award" recipientssection47:491. Legislative findingssection47:492. Amateur radio station plates for owners and operatorssection47:501. Owner to secure registrationsection47:501.1. Duties of employees and employerssection47:502. Exemption from registrationsection47:502.1. Exemption from registration; log loaderssection47:502.2. Exemption from registration; nonresident military personnelsection47:502.3. Delayed registration; military personnel separation from active dutysection47:502.4. Exemption from registration; mobile construction equipmentsection47:503. Application for registrationsection47:504. Register of applicants to be kept by secretarysection47:505. Number platessection47:506. Registration certificatessection47:507. Repealed by Acts 2014, No. 148, §2.section47:508. Registration; commercial vehicles; exemptionsection47:509. Transfer of certain registration certificatessection47:509.1. Credit for transfer of certain registration certificatessection47:510. Notice of sale or transfersection47:511. Reciprocity arrangements; refund of remittancessection47:511.1. Temporary permitssection47:511.2. Temporary permit for unregistered truckssection47:511.3. Temporary registration permits; motor vehicles being driven out of statesection47:511.4. Information systems; denial or revocation of registrationsection47:512. Casual trips of foreign vehiclessection47:513. Vehicle of nonresident owner used regularly in business in Louisianasection47:513.1. New residents; noticesection47:513.2. New residents; registration; inspectionsection47:514. Suspension of registration upon notice of theft or embezzlementsection47:515. When registration shall be refusedsection47:516. Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penaltysection47:517. Commissioner to determine proper classificationsection47:518. Authority of certain incorporated municipalitiessection47:519. Temporary registration plates issued by dealerssection47:519.1. License plates issued to manufacturers, wholesalers, or distributorssection47:519.2. Temporary license plates; lending institutions; auto title companiessection47:520. Dealers temporary demonstration and transportation identification platesection47:521. Display of temporary registration license platessection47:522. Authorization to enter dealer premises to recover state credentialssection47:531. Director of public safety to be vehicle commissionersection47:531.1. Director's authoritysection47:531.2. Transfer of facilities and equipmentsection47:531.3. Funding; transferssection47:532. Duties of department of highways, department of state police and vehicle commissionersection47:532.1. Public license tag agents; auto title companies; rules and regulations; surety bonds; feessection47:532.2. Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatementsection47:532.3. Public tag agents; cease and desist order; injunctive reliefsection47:532.4. Digital transaction providersection47:533. Office of commissionersection47:534. Records of commissionersection47:535. Authority of state police not restrictedsection47:536. Violations of registration provisionssection47:537. Penalty for violationssection47:538. Jurisdictionsection47:539. Prosecutionssection47:540. Arrestsection47:551. Imposition of taxsection47:601. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:601.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:601.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:602. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:603. Repealed by Acts 2008, 2 nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.section47:604. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:605. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:605.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:606. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:607. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:608. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:609. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:610. Repealed by Acts 1958, No. 437, §1section47:611. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:612. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:613. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:614. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:615. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:616. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:617. Repealed by Acts 2016, 2 nd Ex. Sess., No. 10, §2, eff. July 1, 2016.section47:618. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.section47:631. Imposition of taxsection47:632. Taxes payable by owners; lien and privilege createdsection47:633. Severance tax; rates; administrationsection47:633.1. Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002.section47:633.2. Transfer of funds to royalty road or royalty fundsection47:633.3. Establishment of timber conversion factorsection47:633.4. Tertiary recovery incentivesection47:633.5. Produced water injection incentivesection47:633.6. Calculation of market value for trees and timbersection47:634. Definitionssection47:635. Reports and payment of taxes by severerssection47:636. Severers required to withhold taxes from royalty paymentssection47:637. Severers not required to withhold tax where it is withheld by purchaserssection47:638. Purchasers required to withhold taxessection47:639. Withholding and payment of taxes where title of property is in disputesection47:640. Reports by purchaserssection47:641. Delinquent taxsection47:642. Failure to file reportssection47:643. Tax in addition to property taxes; restriction on further taxes on oil or gas rightssection47:643.1. Restriction on taxation of timbersection47:644. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:645. Disposition of collectionssection47:646. Apportionment of amounts allocated to parishessection47:646.1. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.section47:646.2. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.section47:646.3. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.section47:646.4. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.section47:646.5. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.section47:647. Severance tax credit, prioritysection47:648.1. Purposesection47:648.2. Definitionssection47:648.3. Severance tax suspension on production from certified new discovery oil and natural gas wellssection47:648.4. Limitation on exemptionsection47:648.5. REPEALED BY ACTS 1992, NO. 984, §18.section47:648.11. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:648.21. Severance tax; reclaimed oil; definitionsection47:651. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:671. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:672. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:674. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:675. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:676. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:677. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:678. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:679. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:680. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:681. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:681.1. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:691. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:692. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:693. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:694. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:695. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:696. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:697. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.section47:711. Imposition of taxsection47:712. Definitionssection47:713. Exclusions and exemptions; casinghead gasoline sold for commercial blendingsection47:714. Exclusions and exemptions; tractor fuel or distillatesection47:714.1. Repealed by Acts 1986, No. 1033, §1.section47:715. Exclusions and exemptions; certain sales to United States Governmentsection47:715.1. Reimbursement of funds; school busessection47:716. Exclusions and exemptions; certain sales to operators of interstate aircraftsection47:716.1. Exclusions and exemptions; aviation gasolinesection47:717. Exclusions and exemptions; gasoline or motor fuel exported from Louisianasection47:718. Gasoline or motor fuel imported in a vehicle's reservoir and used within this statesection47:719. Allowance for losses in handlingsection47:720. Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereonsection47:721. Tax collectible from dealerssection47:722. Reports by dealerssection47:723. Payment of taxsection47:723.1. Metric conversion factorsection47:724. Presumption of use in Louisianasection47:725. Dealers required to furnish bonds; waiversection47:726. Gasoline and other motor fuels dispensing machines; requirementssection47:726.1. Gasoline and other motor fuels; advertised price; requirementsection47:727. Disposition of collectionssection47:731. §§731 to 745 Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974.section47:751. §§751 to 760 Repealed by Acts 1960, No. 336, §1.section47:771. Application of provisionssection47:772. Furnishing of bond made compulsorysection47:773. Amount, tenor and solvency of bondsection47:774. Additional or substituted bond; when requiredsection47:775. Effect of failure to furnish additional or substituted bond when requiredsection47:776. Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachmentsection47:777. Failure to pay tax or furnish bond; suit to enjoin further pursuit of businesssection47:778. Records of dealers and transporters; examination by collectorsection47:779. Collector authorized to search storage places and transportation equipmentsection47:780. Seizure of equipment for evidencesection47:781. Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and salesection47:782. Procedure for forfeiture and salesection47:783. Reports by common or contract carriersection47:784. Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibitedsection47:785. System of import permits authorizedsection47:786. Information by transporter; designated routessection47:787. Criminal penaltysection47:788. Administration by collector of revenuesection47:789. Repealed by Acts 1950, No. 26, §2section47:801. Definitionssection47:802. Imposition of taxsection47:802.1. Refunds; undyed diesel fuel used for other than highway purposessection47:802.2. Refunds; licensed vehicles used by commercial fishermensection47:802.3. Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles exceptedsection47:802.4. Louisiana Truck Center, authorizationsection47:803. Collection and payment of taxsection47:803.1. Cooperative agreements between states for collection and payment of taxessection47:803.2. Dyed special fuel; taxable use by fire truckssection47:804. Separate storage tanks for taxable special fuels and for tax-free storagesection47:805. Bulk salessection47:806. Records required; invoices; false records a violationsection47:806.1. Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipmentsection47:807. Licenses and bond for suppliers, dealers, and userssection47:807.1. Application, payment of tax, decals; penaltiessection47:808. Reports; deductions in computing tax; revocation of license; flat rate accountssection47:809. Power to stop and investigate vehicles; assessment and collectionsection47:810. Prima facie presumptionssection47:811. Export of tax paid special fuels; tax refunds or credit; interstate userssection47:812. Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoicesection47:813. Violations declared misdemeanorssection47:814. Administration; rules and regulations; costs of administration; disposition of monies collectedsection47:815. Special fuels dispensing machines; requirementssection47:815.1. Special fuel; advertised price; requirementsection47:818.1. Intentsection47:818.2. Definitionssection47:818.3. Venue of tax collection suitssection47:818.4. Administration; rules and regulationssection47:818.5. Louisiana Truck Center, authorizationsection47:818.6. Inconsistent provisionssection47:818.11. Presumption of usesection47:818.12. Taxes levied; ratessection47:818.13. Point of imposition of the taxsection47:818.14. Exemptions from taxsection47:818.15. Use subject to refund of taxes paidsection47:818.16. Tax on unaccounted for losses; liabilitysection47:818.17. Backup tax; liabilitysection47:818.18. Floor-stocks taxsection47:818.19. Tax return and payment due datesection47:818.20. Remittance of taxsection47:818.21. Supplier or permissive supplier; duties as trusteesection47:818.22. Deductions and discounts allowedsection47:818.23. Recordkeeping requirementssection47:818.24. Filings requiredsection47:818.25. Returns required of suppliers or permissive supplierssection47:818.26. Returns required of importerssection47:818.27. Returns required of distributorssection47:818.28. Returns required of exporters; refundssection47:818.29. Returns required of blenderssection47:818.30. Returns required of terminal operatorssection47:818.31. Returns required of motor fuel transporterssection47:818.32. Returns required of aviation fuel dealerssection47:818.33. Returns required of interstate motor fuel userssection47:818.34. Estimate of amount of taxes due and unpaidsection47:818.35. Special authority to enforce collection of taxes collected; personal liabilitysection47:818.36. Unlawful use of tax collected; theft of fundssection47:818.37. Persons required to be licensedsection47:818.38. Permissive supplier election; out-of-state removalssection47:818.39. License application proceduresection47:818.40. Bond requirements; amountssection47:818.41. Grounds for denial of licensesection47:818.42. License revocation; cancellationsection47:818.43. Notice of discontinuance, sale, or transfer of businesssection47:818.44. Cooperative agreements between states for collection and payment of taxessection47:818.45. Engaging in business without a license; penaltysection47:818.46. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of businesssection47:818.47. Shipping documentssection47:818.48. Diversionssection47:818.49. Transportation of gasoline or diesel fuel; penaltysection47:818.50. Fuel invoices requiredsection47:818.51. Power to stop and investigate vehicles; fine, collection, enforcementsection47:818.52. Fuel use violations; penaltysection47:818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on truckssection47:818.54. Improper sale or use of untaxed gasoline or diesel fuel; penaltysection47:818.55. Authorization to search; seizure of equipment for evidencesection47:818.56. Inspection of records, storage facilities; penaltysection47:818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessmentsection47:818.58. Procedure for forfeiture and salesection47:818.59. Commission of prohibited acts; penaltiessection47:818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storagesection47:818.61. Metric conversionsection47:818.62. Motor fuel dispensing machines; requirementssection47:818.101. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.section47:818.102. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.section47:818.103. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.section47:818.104. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.section47:818.111. Taxes levied; rates; unit of measurementsection47:818.112. Imposition of taxsection47:818.113. Presumption of use; backup taxsection47:818.114. Dealer's license; application proceduresection47:818.115. Grounds for denial of a licensesection47:818.116. License revocation; cancellationsection47:818.117. Bond requirements; amountssection47:818.118. Duties of persons holding tax payments as trusteessection47:818.119. Returns and payments; discounts; penalties for failure to filesection47:818.120. School bus operatorssection47:818.121. Refund claimssection47:818.122. Records required to be maintained; inspection by the secretarysection47:818.123. Notice of discontinuance, sale, or transfer of businesssection47:818.124. Engaging in business without a license; penaltysection47:818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of businesssection47:818.126. Power to stop and investigate vehicles; fines, collection, and enforcementsection47:818.127. Authorization to search; seizure of equipment for evidencesection47:818.128. Inspection of records, storage facilities; penaltysection47:818.129. Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessmentsection47:818.130. Procedure for forfeiture and salesection47:818.131. Commission of prohibited acts; misdemeanors; felonies; penaltiessection47:818.132. Collaboration with commissioner of agriculturesection47:820.1. Imposition of taxsection47:820.2. Distribution of proceeds; Transportation Infrastructure Model for Economic Development Accountsection47:820.3. Employment of Louisiana residentssection47:820.4. Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the taxsection47:820.5. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.section47:820.5.1. Greater New Orleans Expressway toll violationssection47:820.5.2. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.section47:820.5.3. Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.section47:820.5.4. LA 1 Project toll violationssection47:820.5.4.1. LA 1 recreational vessel toll paymentssection47:820.5.5. Interoperabilitysection47:820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehiclessection47:820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Islesection47:820.5.8. Toll collection on the Crescent City Connection Bridge; propositionsection47:820.5.9. High-occupancy vehicle (HOV) lane violationssection47:820.6. Roadside vegetation master plansection47:820.51. Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancementsection47:821. Definitionssection47:822. Imposition of taxsection47:823. Rate of taxsection47:824. Amount duesection47:825. Direct payment by generatorsection47:826. Collection by disposer; liability of disposersection47:827. Returns and paymentsection47:828. Interestsection47:829. Refundssection47:830. Suspension of prescriptionsection47:831. Records; rules and regulationssection47:832. Disposition of collectionssection47:833. REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992.section47:841. Imposition of taxsection47:841.1. Tobacco Tax Health Care Fundsection47:841.2. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.section47:842. Definitionssection47:843. Use of stamps or meter impression required; limitationssection47:844. Dealer permitssection47:845. Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975section47:846. Secretary's authority to revoke license or permitssection47:847. Dealers required to affix stampssection47:848. Tobacco dealers required to furnish bond; waiversection47:849. Interstate business of tobacco dealerssection47:850. Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975section47:851. Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictionssection47:852. Dealers required to furnish duplicate invoicessection47:853. Examination of invoices and determination of tax by secretarysection47:854. Declaration of intent and purpose of Chaptersection47:855. Exemption from taxsection47:856. Enforcement by collectorsection47:857. Refundssection47:858. Certain acts declared feloniessection47:859. Certain acts declared misdemeanorssection47:860. Collector authorized to search and seizesection47:861. Intrastate transportation of unstamped articles prohibitedsection47:862. Importation of unstamped articles, except by common carrier, without permit prohibitedsection47:863. Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articlessection47:864. Affixing stamps; penalty; compromisessection47:865. Seizure and forfeiture of unstamped taxable articlessection47:866. Release of seized property in certain casessection47:867. Collector authorized to waive forfeiture proceedings in certain casessection47:868. Regulations of metered machines or devicessection47:869. Disposition of collectionssection47:871. Definitionssection47:872. Prohibition against delivery salessection47:873. Repealed by Acts 2013, No. 221, §4.section47:874. Repealed by Acts 2013, No. 221, §4.section47:875. Repealed by Acts 2013, No. 221, §4.section47:876. Collection of taxessection47:877. Penaltiessection47:878. Enforcementsection47:881. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.section47:908. Parish or municipal excise tax prohibited; but license tax permittedsection47:1001. Imposition of taxsection47:1002. Nature of tax; exclusions from taxsection47:1003. Definitionssection47:1004. Businesses partly taxablesection47:1005. Repealed by Acts 1966, No. 270, §1section47:1006. Reports and payment of taxsection47:1007. Audit of reports and records by collectorsection47:1008. Certain acts declared misdemeanors; penalties; venuesection47:1009. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1010. Disposition of collectionssection47:1031. Imposition of taxsection47:1032. Definitionssection47:1033. Gross receipts; interstate businesssection47:1034. Gross receipts; transportation for own usesection47:1035. Due dates and delinquent datessection47:1036. Reports and payment of taxsection47:1037. Examination of records and revision of reports by collector of revenuesection47:1038. Certain acts declared misdemeanors; penalties; venuesection47:1039. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1040. Disposition of collectionssection47:1061. Telecommunication tax for the deafsection47:1062. §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.section47:1121. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1122. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1123. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1124. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1125. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1125.1. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1126. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1127. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1128. Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.section47:1151. §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.section47:1201. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1202. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1203. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1204. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1205. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1206. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1207. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1208. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1209. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1210. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1211. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1212. Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.section47:1251. §§1251-1253 Repealed by Acts 1962, No. 370, §1.section47:1301. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1302. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1303. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1304. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1305. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1306. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1307. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1351. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.section47:1401. Creation of Board of Tax Appealssection47:1402. Membership of board; qualifications; appointment; term; vacancy; salarysection47:1403. Designation of officers; domicile; quorum; sealsection47:1404. Employees of the boardsection47:1405. Retention of records and property by the boardsection47:1406. Expendituressection47:1407. Jurisdiction of the boardsection47:1408. Power to administer oaths and issue rules, orders, or subpoenassection47:1409. Witness fees and mileagesection47:1410. Findings of fact, decisions, and opinionssection47:1411. Documents to be served by registered mailsection47:1412. Rules of evidencesection47:1413. Rules and regulationssection47:1414. Persons authorized to appear before the boardsection47:1415. Records open to public inspectionsection47:1416. Stenographic reports of hearingssection47:1417. Recusal; board memberssection47:1418. Definitionssection47:1431. Filing of petitionsection47:1432. Notice; hearing; decisionsection47:1433. Publication of opinions and decisionssection47:1434. Judicial review of decision of the boardsection47:1435. Jurisdiction of courts to review decisions of the boardsection47:1436. Determination of which appellate court has jurisdictionsection47:1437. Effect of final judgmentsection47:1438. Date judgment becomes finalsection47:1439. Escrow accountsection47:1451. Waiver of penaltiessection47:1471. Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.section47:1481. Authority of board to receive and consider claims against the statesection47:1482. Authority of board to conduct investigationssection47:1483. Payment of approved claims; notification to the legislature; offset of certain claimssection47:1484. Satisfaction of claimssection47:1485. Legislature not to consider claims not first presented to boardsection47:1486. No appeal from action of boardsection47:1501. Definitionssection47:1502. Administration by collectorsection47:1502.1. Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and powers to the city of New Orleanssection47:1503. Powers of authorized representatives of collectorsection47:1504. Organization of Department of Revenuesection47:1504.1. Criminal history information; access to federal tax informationsection47:1505. Collector's bondsection47:1506. Collector's recordssection47:1506.1. Microfilm or microfiche records; electronic digitized recordssection47:1507. Authentication of secretary's records; fees for searching for documentssection47:1508. Confidentiality of tax recordssection47:1508.1. Unauthorized disclosure of informationsection47:1509. Publication of tax informationsection47:1510. Preservation of returns and reportssection47:1511. Power to make rules and regulationssection47:1512. Power to employ counsel; attorney feessection47:1513. Power to administer oathssection47:1514. Power to extend time to file returns and pay taxsection47:1515. Prohibition of class action lawsuitssection47:1515.1. Sales tax refund; new housing constructionsection47:1515.2. Authority to collect fees; office of conservationsection47:1515.3. Authority to collect severance taxes; Department of Agriculture and Forestrysection47:1516. Out-of-state debt collectionsection47:1516.1. In-state debt collectionsection47:1517. Tax exemption budgetsection47:1517.1. Tax incentives; state agencies and state offices that administer tax incentives; reporting requirementssection47:1517.2. Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditorsection47:1518. Authority to require whole-dollar reporting on tax returnssection47:1519. Payment of taxes by electronic funds transfer; credit or debit cards; othersection47:1520. Electronically filed returns; signaturessection47:1520.1. Electronically filed returns; signatures and direct depositsection47:1520.2. Electronically filed claims for refunds; overpayment of sales taxsection47:1521. Immediate disposition of collectionssection47:1522. Alternative dispute resolutionsection47:1523. Reciprocal agreements; federal governmentsection47:1524. Tax credit registry; requirements; limitationssection47:1525. Louisiana Tax Institute; membership, terms, and duties and powerssection47:1541. Secretary's duty to determine correct taxsection47:1542. Power to examine records and premises of taxpayersection47:1542.1. Retention of records by taxpayerssection47:1542.2. Power to request records in machine-sensible formatsection47:1543. Power to examine the records of third partiessection47:1544. Power to conduct hearingssection47:1545. Power to subpoena witnesses; feessection47:1546. Notice to attend hearings, how givensection47:1547. Procedure to compel witnesses to attend and to testify at hearingsection47:1548. show cause and examination of judgment debtorsection47:1561. Alternative remedies for the collection of taxessection47:1561.1. Special authority to enforce collection of taxes collected or withheld; personal liabilitysection47:1561.2. Special authority to recover rebates and refundable tax creditssection47:1561.3. Special authority to recover nonrefundable tax creditssection47:1562. Determination and notice of tax duesection47:1563. Protest to collector's determination of tax duesection47:1564. Assessment of tax, interest, and penaltiessection47:1565. Notice of assessment and right to appealsection47:1565.1. Waiver of restrictions and delayssection47:1566. Assessment and notice when tax is in jeopardysection47:1567. Assessment and claims in bankruptcy and receivershipsection47:1568. Assessment of tax shown on face of taxpayer's returnssection47:1569. Collection by distraint and sale authorizedsection47:1570. Distraint definedsection47:1571. Distraint proceduresection47:1572. Surrender of property subject to distraintsection47:1573. Sale of distrained propertysection47:1574. Collection by summary court proceeding authorizedsection47:1574.1. Failure to pay tax collected from others; rule to cease businesssection47:1574.2. Suit to enjoin certain preparers; cease and desist ordersection47:1574.3. Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificatesection47:1575. Injunctions prohibitedsection47:1576. Remittance of tax under protest; suits to recoversection47:1576.1. Settlement offerssection47:1576.2. Installment agreements; feessection47:1576.3. Fresh Start Proper Worker Classification Initiativesection47:1576.4. Safe harborsection47:1577. Tax obligation to constitute a lien, privilege and mortgagesection47:1578. Cancellation of lien, privilege, and mortgage; compromisessection47:1579. Prescription of taxes, interest, and penaltiessection47:1580. Suspension and interruption of prescriptionsection47:1581. Prescription of assessments as judgmentssection47:1582. Failure to remit tax collected on behalf of the state; rule to cease businesssection47:1583. Federal tax refund offset feessection47:1584. Innocent spouse rulesection47:1601. Interest on unpaid taxessection47:1602. Penalty for failure to make timely return; penalties related to nonpayment or underpaymentsection47:1602.1. Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fundsection47:1602.2. Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020section47:1603. Waiver of penalty for delinquent filing or delinquent paymentsection47:1604. Penalty for false or fraudulent returnsection47:1604.1. Accuracy-related penaltysection47:1604.2. Insufficient funds check or electronic debit in payment of taxes; penaltysection47:1605. Examination and hearing costssection47:1606. Distraint cost penaltysection47:1607. Interest on erroneous refundssection47:1608. Disposition of penalties and self-generated revenuesection47:1621. Refunds of overpayments authorizedsection47:1621.1. Satisfaction of rulings or judgments of the Board of Tax Appealssection47:1622. Crediting or offset of overpayments against other obligationssection47:1623. Prescription of refunds or creditssection47:1624. Interest on refundssection47:1624.1. Repealed by Acts 2016, 2 nd Es. Sess., No. 10, §2, eff. July 1, 2016.section47:1625. Appeals from the collector's disallowance of refund claimsection47:1626. Board's finding of overpayment upon appeal from assessmentsection47:1627. Limitation on right of refund when petition is filed with Board of Tax Appealssection47:1641. Criminal penalty for failing to account for state tax moneyssection47:1641.1. Automated sales suppression devices; definitions; penaltiessection47:1642. Criminal penalty for evasion of taxsection47:1643. Running of time limitationssection47:1671. Authority to sign certain documents; validity; conclusive presumptionsection47:1672. Payment of taxes by receivers, referees, trustees or liquidatorssection47:1673. Application of provisions of this Chaptersection47:1674. Exemption from claim for taxes on retirement benefits by another statesection47:1675. General administrative provisions for credits against income and corporation franchise taxsection47:1676. Debt recoverysection47:1677. Financial institution data matchsection47:1678. Tax clearances; resale certificates; certain procurement contractssection47:1679. Paid preparers; required information on returns, reports, claims for refund, and other claimssection47:1681. Necessity for compliance with requirementssection47:1682. Claims to be supported by special invoicessection47:1683. Special permit as refund gasoline distributorsection47:1684. Issuance of special invoices; coloring of gasolinesection47:1685. Dyesection47:1686. Regulation of color of gasoline generallysection47:1687. Violations; penaltiessection47:1688. Suspension of dealer's permitsection47:1689. Forfeiture of refundssection47:1690. Definitionssection47:1691. Refunds, sourcesection47:1692. Definitionssection47:1693. Imposition of taxsection47:1694. Enforcementsection47:1695. Rules and regulationssection47:1696. Disposition of collectionssection47:1701. Repealed by Acts 1972, Ex. Sess., No. 3, §1section47:1702. Definitionssection47:1703. Exemptionssection47:1703.1. Permanent registration of homestead exemption; designated parishessection47:1704. Homestead exemption audit program; city of New Orleans; feessection47:1705. Information supplied to assessor and legislative auditor by tax recipient agencies; additional noticessection47:1705.1. Public hearings for certain millage adjustments; certain parishessection47:1706. Exemptions, solar energy systems; equipment attached to residential buildings or swimming poolssection47:1707. Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definitionsection47:1707.1. Agricultural byproductssection47:1708. Exemption for property leased to nonprofit organizations for the purpose of housing the homelesssection47:1709. Exemption for intangible and incorporeal propertysection47:1710. Homestead exemption; residential lessees; tax creditssection47:1711. Waiver of homestead exemptionsection47:1712. Application procedure; special assessment levelsection47:1713. Special assessment level for certain trustssection47:1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trustssection47:1715. Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trustssection47:1716. Exemption for property of certain veterans with disabilities; applicabilitysection47:1801. §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.section47:1831. Creation; abolishment of Boardssection47:1832. Compensation; tenure; vacancies; salarysection47:1833. Members; oath; bond; qualificationssection47:1834. Domicile and transaction of businesssection47:1835. Employment of secretary, clerical help, and experts; creation of commission expense dedicated fund account; authorization for deposits and collection of assessmentssection47:1836. Studies and reportssection47:1837. Duties and responsibilitiessection47:1837.1. Program for a statewide ad valorem tax assessment database; creationsection47:1838. Feessection47:1851. Definitionssection47:1852. Duty to file annual reportssection47:1852.1. Delinquency in filing annual reportssection47:1853. Appraisal of public service propertiessection47:1854. Assessmentsection47:1855. Allocation of assessed valuesection47:1856. Notice of valuation; hearings; appealssection47:1856.1. REPEALED BY ACTS 1992, NO. 984, §18.section47:1857. Corrections and changessection47:1858. General provisionssection47:1871. State guarantee program; Louisiana Tax Commission administrationsection47:1872. Louisiana Tax Commission, additional powers and dutiessection47:1873. Qualificationssection47:1874. Maximum loan; maximum aggregate amount; interest; termssection47:1875. Repayment of loan; additional assessor expense allowancesection47:1876. Special fund; defaults; attorney general participationsection47:1901. Electionsection47:1901.1. Application of other lawssection47:1902. Oathsection47:1903. Powers and authoritysection47:1903.1. Assessors; authority to employ attorneysection47:1903.2. Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counselsection47:1903.3. Assessors; authority to intervenesection47:1904. Execution and cancellation of bondssection47:1905. Suits on bondssection47:1906. Salaries and expense fundssection47:1906.1. Terrebonne Parish; salary and expense fund; advancementsection47:1907. Salariessection47:1907.1. Local notice; salary increasessection47:1908. Expensessection47:1908.1. Assessors' copies of conveyancessection47:1909. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.section47:1910. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.section47:1910.1. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.section47:1910.2. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.section47:1911. Repealed by Acts 1997, No. 1157, §2.section47:1912. Holidayssection47:1913. §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.section47:1922. Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiumssection47:1923. Authority for assessors separately or jointly to contract for insurance; payment of premiumssection47:1923.1. Orleans Parish; retired assessors and assessor's employees; creation of fundsection47:1925.1. Applicability of Partsection47:1925.2. Assessment district; creation and boundariessection47:1925.3. Method of taxation; referendum to increase taxes beyond initial authorizationsection47:1925.4. Mandatory rollback of ad valorem taxes by tax recipient bodiessection47:1925.5. Enforcement of millage rollbacks; resolutions of taxing authoritiessection47:1925.6. Disbursements from special district fundssection47:1925.7. Powers of assessor not diminishedsection47:1925.8. Funding for the Board of Assessors for Orleans Parishsection47:1925.9. Evangeline Parish Assessment District; automobile expense allowancesection47:1925.10. Iberia Parish Assessment District; automobile expense allowancesection47:1925.11. Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowancesection47:1925.12. Jefferson Davis Parish Assessment District; automobile expense allowancesection47:1925.13. Automobile expense allowancesection47:1931. Membershipsection47:1932. Compensationsection47:1951. Property subject to ad valorem taxationsection47:1951.1. Imports subject to ad valorem taxationsection47:1951.2. Exports subject to ad valorem taxationsection47:1951.3. Property stored in transit while moving in interstate commercesection47:1952. Place and time of listing and assessmentsection47:1952.1. Extent and manner of assessmentsection47:1953. Assessment of corporations generallysection47:1954. Assessment of insurance companiessection47:1955. Assessment of property adjudicated to the statesection47:1956. Preparation, distribution, and return of blank forms for listing and assessing of propertysection47:1957. Listing and assessing of property generallysection47:1958. Listing and assessing of landssection47:1959. Listing and assessment; assessor's recordssection47:1960. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.section47:1961. Listing and assessing of merchandisesection47:1961.1. Inventories of manufacturers or merchants definedsection47:1961.2. Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.section47:1962. Listing and assessing of creditssection47:1963. Listing and assessing of mortgaged propertysection47:1964. Listing and assessing of property of unknown ownerssection47:1965. Listing and assessing of property in name of deceased ownersection47:1966. Listing and assessing of omitted propertysection47:1967. Listing and assessment of bank stock; proceduresection47:1968. Listing and assessing of bank stock; placesection47:1969. Listing and assessing of bank stock; branch bankssection47:1970. Listing and assessing of real estate of bankssection47:1971. Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholderssection47:1972. Listing and assessing of bank stock and real estate; report by officialsection47:1973. §§1973 to 1975 Repealed by Acts 1978, No. 613, §1.section47:1976. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978section47:1977. Assessment of pollution control equipmentsection47:1978. Listing and assessing of overflowed landssection47:1978.1. Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governorsection47:1979. Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interestsection47:1980. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.section47:1987. Time when listing of property concludedsection47:1988. Repealed by Acts 1972, Ex.Sess., No. 13, §1section47:1989. Review of appeals by tax commissionsection47:1989.1. Appeals; assessors; reimbursement of expensessection47:1990. Changes or corrections of assessments by tax commissionsection47:1991. Cancellation of erroneous or double assessmentssection47:1992. Inspection of assessment lists; notification and review of assessments by board of review; hearing officerssection47:1992.1. Period for inspection of assessment lists in Jefferson Parishsection47:1992.2. Board of review; complaints for review; Calcasieu Parishsection47:1993. Preparation and filing of rolls by assessorsection47:1993.1. Additional duties of assessors; deposit of funds; reimbursement of costs by municipalitiessection47:1994. §§1994 to 1996 Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977.section47:1997. Filing of rolls, payment of taxes, and sale of property for delinquent taxessection47:1997.1. Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parishsection47:1998. Judicial review; generallysection47:1998.1. Power to employ counselsection47:1999. §§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980.section47:2051. Tax collectors designatedsection47:2051.1. Ouachita Parish; collection of municipal taxessection47:2051.2. Livingston Parish; collection of municipal taxessection47:2052. Oath and execution of bondsection47:2053. Failure to give bondsection47:2054. Actions on bondsection47:2055. Cancelation of bondsection47:2056. Compensation; Orleans excludedsection47:2057. Compensation; salary and expense fundsection47:2058. Recordssection47:2059. Deposit of public fundssection47:2060. Statements of collections and settlementsection47:2060.1. Settlement of erroneous paymentssection47:2061. Deputy tax collectorssection47:2062. Appointment and compensation of attorney for parish tax collectorsection47:2063. Suspension and removal of tax collectorssection47:2064. Vacancies in tax collector's officesection47:2065. Outgoing tax collectors; dutiessection47:2066. State tax collector for the city of New Orleans; state tax researches; disposition of fundssection47:2101. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2101.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2101.2. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2102. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2103. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2104. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2105. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2106. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2107. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2108. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2108.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2109. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2110. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2111. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2112. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2113. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2114. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2121. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2122. Definitionssection47:2123. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2124. Liability of tax collectors and tax assessorssection47:2126. Duty of assessors; single assessment; exceptionsection47:2127. Time for payment; interest and penalty; notificationsection47:2127.1. Immovable property; lots assessed togethersection47:2128. Repealed by Acts 2024, No. 774, §2.section47:2129. Payment; receiptsection47:2129.1. Quarterly payments; Rapides Parishsection47:2130. Public calamity; postponement of statutory impositions paymentssection47:2131. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2132. Refund of statutory impositions erroneously paidsection47:2133. Prior payment of statutory impositionssection47:2134. Suits to recover statutory impositions paid under protestsection47:2135. Acceptance of pro rata ad valorem taxes on property acquired by state from private ownerssection47:2136. Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxessection47:2137. Computation of proration; placing of property on exempt rollsection47:2138. Advance tax payment agreement; ad valorem tax; creditssection47:2140. Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4, eff. Jan. 1, 2026.section47:2141. Time period in which to conduct sales of movable property for the collection of delinquent taxessection47:2142. Movable property; notice of delinquencysection47:2143. Movable property; seizure and salesection47:2144. Movable property; procedure when removed from parish or municipality before paymentsection47:2145. Movable property; summary seizure to secure paymentsection47:2146. Movable property; additional sanction for tax collectionsection47:2147. Movable property; tax debtors' rightssection47:2148. Movable property; payment of taxes by party taking possessionsection47:2151. Transfer after tax roll deliveredsection47:2151.1. Time period in which to conduct an immovable property tax lien auctionsection47:2152. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2153. Notice of delinquency; tax lien holder; tax lien auctionsection47:2153.1. Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026.section47:2154. Tax lien auctions; time of auction; pricesection47:2155. Tax lien certificatesection47:2156. Post-tax-lien-auction noticesection47:2157. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2158. Repairssection47:2158.1. Prohibition of certain actions; exceptionssection47:2159. Request for noticesection47:2160. Tax lien certificate; effect on other statutory impositionssection47:2160.1. Subsequent statutory impositionssection47:2161. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2162. Acquisition of tax lien by tax collectors and assessors forbiddensection47:2163. Purchase by co-ownerssection47:2164. Tax lien certificates assignable; recordationsection47:2171. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2172. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2173. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2174. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2175. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2176. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2177. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2178. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2179. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2180. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2180.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2181. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2181.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2182. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2183. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2183.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2184. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2185. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2186. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2187. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2188. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2189. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2189.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2190. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2191. Repealed by Acts 1952, No. 626, §1section47:2192. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2193. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2194. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2196. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2197. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2201. Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivisionsection47:2202. Minimum bid prices; sale of adjudicated property; sale of tax lien held by the political subdivision; sale of immovable property to enforce a tax lien held by a political subdivisionsection47:2203. Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a political subdivision; sale of immovable property to enforce a tax lien held by a political subdivisionsection47:2204. Additional terms of ordinancesection47:2205. Donations of adjudicated propertysection47:2206. Notice; sale or donation of adjudicated property; public sale of property to enforce a tax lien held by a political subdivisionsection47:2207. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; formsection47:2207.1. Sale of tax lien; recordationsection47:2208. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavitsection47:2209. Sale or donation to tax sale party or tax lien auction partysection47:2210. Liability of owner of adjudicated propertysection47:2211. Disposition of proceedssection47:2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parishsection47:2221. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2222. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2222.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2223. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2224. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2225. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2226. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2227. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2228. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2228.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2229. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2230. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2231. Suit to obtain possession of property adjudicated to political subdivisionsection47:2231.1. Prohibition of certain actions; exceptionssection47:2232. Order of seizure and possessionsection47:2233. Leasing adjudicated property; use of income to pay taxes or assessmentssection47:2234. Redemption of property; payment of assessmentssection47:2235. Authority of the political subdivision to establish servitudes over adjudicated property; proceduresection47:2236. Claim of ownership of adjudicated property by political subdivisionsection47:2237. Sale or donation of adjudicated property; authoritysection47:2238.1. City of Monroesection47:2238.2. Procedure for sales initiated by individualssection47:2238.3. Notice requirementsection47:2238.4. Order of seizure and possessionsection47:2238.5. Sale of property adjudicated to municipality; order of possessionsection47:2238.6. Placing purchaser in possession of propertysection47:2238.7. Failure to purchasesection47:2238.8. Donation of adjudicated propertysection47:2238.9. Additional powers relating to adjudicated propertysection47:2241. Redemptive period preemptivesection47:2241.1. Redemptions of tax sales held prior to January 1, 2026section47:2242. Person entitled to extinguishsection47:2243. Termination paymentssection47:2244. Additional payments to political subdivisionsection47:2245. Termination certificatesection47:2246. Right to sell a tax lien held by a political subdivisionsection47:2247. Extinguishment of tax lien held by political subdivisionssection47:2251. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2252. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2253. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2254. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2255. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2256. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2257. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2258. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2259. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2260. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2261. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2262. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.section47:2266. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2266.1. Procedure to recognize amounts due under tax lien certificatesection47:2267. Procedure to enforce tax lien; proceeds of judicial salesection47:2268. Effect of judicial salesection47:2271. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2272. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2273. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2274. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2275. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2276. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2277. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2278. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.section47:2279. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2280. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026 .section47:2286. Actions to annulsection47:2287. Time in which to file an action for nullity; defensessection47:2288. Acquisitive prescriptionsection47:2289. Effect of judgmentsection47:2290. Suspensive conditions to effectiveness of judgmentsection47:2291. Trial; judgment; costs; improvementssection47:2292. Fruitssection47:2301. Use value; definedsection47:2302. Definitionssection47:2303. Eligibility for use value assessmentsection47:2304. Application for use value assessmentsection47:2305. Loss of eligibilitysection47:2306. Penaltiessection47:2307. Determination of use valuesection47:2308. Louisiana Tax Commission; tables; classifying land; public hearingssection47:2309. Effective date; nonapplicabilitysection47:2321. Fair market value; definedsection47:2322. Definitionssection47:2323. Criteria for determining fair market value; real and personal property; unoccupied residential immovable propertysection47:2324. Data collection by the assessorsection47:2325. Formssection47:2326. Adoption and approval of formssection47:2327. Confidentiality of formssection47:2328. Acts of transfer; improvements; contentssection47:2329. Property owner; failure to report; loss of right to question assessmentsection47:2330. Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to reportsection47:2331. Reassessmentsection47:2332. Date of adoption of guidelines, manuals, rules, and regulationssection47:2341. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2342. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2343. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2344. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2345. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2346. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2347. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.section47:2401. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2402. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2403. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2404. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2405. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2406. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2407. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2408. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2409. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2410. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2411. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2412. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2413. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2414. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2415. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2416. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2417. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2418. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2419. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2420. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2421. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2422. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2423. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2424. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2425. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2426. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.section47:2431. Levy of taxsection47:2432. Amount of tax and time of paymentsection47:2433. Interest on delinquent tax; extension of time to file an estate transfer tax returnsection47:2434. Intent and purpose of this Partsection47:2435. Application of provisionssection47:2436. Estate transfer tax returnsection47:2437. Installment payments; agreementsection47:2451. Claims and suits for refundsection47:2501. Imposition of license feessection47:2601. Imposition of taxsection47:2602. Definitionssection47:2603. Use of stamps requiredsection47:2604. Authority to issue rules and regulationssection47:2605. Confidential nature of informationsection47:2606. Investigatory powerssection47:2607. Penaltiessection47:2608. Seizure and forfeiture of propertysection47:2609. Distribution of proceeds; formulasection47:2610. Exceptionssection47:2611. §§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969.section47:2651. Imposition of taxsection47:2701. Imposition of taxsection47:2751. §§2751 to 2759 [Expired]section47:2801. Repealed by Acts 1980, No. 140, §1.section47:3201. Purposesection47:3202. Requirements for exemptionsection47:3203. Review of exemption applications and reevaluation of existing contractsection47:3204. Contracts of exemption; renegotiation; violations; lists; priority of exemptionssection47:3205. Rules and regulationssection47:4201. §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.section47:4301. Findings and purposesection47:4302. Contracts of exemption; renegotiation; violation; listssection47:4303. Review of exemption applicationssection47:4304. Requirements for exemptionsection47:4305. Granting of contractsection47:4306. Rules and regulationssection47:4311. Findings and purposesection47:4312. Definitionssection47:4313. Contracts of limited exemptionsection47:4314. Review of exemption applicationssection47:4315. Requirements for exemptionsection47:4316. Granting of contractsection47:4317. Reports to parish assessorsection47:4318. Transfer of contractsection47:4319. Rules and regulationssection47:4331. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:4351. Definitionssection47:4352. Program administrationsection47:4353. Parish participationsection47:4354. Targeted non-manufacturing businesssection47:4355. Contractssection47:5001. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5002. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5003. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5004. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5005. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5006. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5007. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5008. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5009. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:5010. Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.section47:6001. Tax exemption; certain aircraftsection47:6002. Urban Land-Banking Law; acquisition of real propertysection47:6003. Work-Based Learning Tax Creditsection47:6004. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.section47:6005. Qualified new recycling manufacturing or process equipment and service contractssection47:6006. Tax credits for local inventory taxes paidsection47:6006.1. Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waterssection47:6007. Motion picture production tax creditsection47:6008. Tax credits for donations made to assist playgrounds in economically depressed areassection47:6009. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.section47:6010. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.section47:6011. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6012. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6013. Tax credits for donations made to public schoolssection47:6014. Credit for property taxes paid by certain telephone companies; fundsection47:6015. Research and development tax creditsection47:6016. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6016.1. Louisiana New Markets Jobs Act; premium tax creditsection47:6017. Tax credits for certain expenses paid by economic development corporationssection47:6018. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6019. Tax credit; rehabilitation of historic structuressection47:6020. Angel Investor Tax Credit Programsection47:6020.1. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.section47:6020.2. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.section47:6020.3. Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.section47:6020.4. Repealed by Acts 2010, No. 1034, §3.section47:6021. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6022. Digital interactive media and software tax creditsection47:6023. Sound recording investor tax creditsection47:6024. Rural hospital service district cooperative endeavors and joint venturessection47:6025. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6026. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6027. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6028. Louisiana Youth Jobs Tax Credit Programsection47:6029. Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.section47:6030. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6031. Louisiana Community Economic Development Act; tax credits; amount; duration; forfeitsection47:6032. Tax credit for certain milk producerssection47:6033. Apprenticeship tax creditssection47:6034. Musical and theatrical production income tax creditsection47:6035. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6036. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6036.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6037. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6038. Reports; tax incentives administered by Louisiana Economic Developmentsection47:6039. Repealed by Acts 2016, 1 st Ex. Sess., No. 21, §1, eff. March 14, 2016.section47:6040. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.section47:6041. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.section47:6042. Credits; qualifying foster care charitable organizationssection47:6043. Recycling of oyster shells; restaurant tax creditsection47:6044. Louisiana Fortified Roof Tax Credit Programsection47:6101. Purposesection47:6102. Definitionssection47:6103. Implementationsection47:6104. Child care expense tax creditsection47:6105. Child care provider tax creditsection47:6106. Credit for child care directors and staffsection47:6107. Business-supported child caresection47:6108. Refundable tax creditssection47:6109. Recapture of creditssection47:6111. Purposesection47:6112. Definitionssection47:6113. Tax credits for donations made to eligible maternal wellness centerssection47:6114. Registry of maternal wellness centerssection47:6115. Recapture of creditssection47:6116. Rules and regulationssection47:6301. Credit; donations to school tuition organizationssection47:6302. Credit for donations to public schoolssection47:6351. Rebates; contracts for certain state sales and use tax rebatessection47:7001. Rules and regulations and feessection47:7002. Definitionssection47:7003. Licensing requirementssection47:7004. Licensingsection47:7005. Denial, revocation, or suspension of licensesection47:7006. Records of licenseessection47:7019.1. Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty programsection47:7019.2. Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refundssection47:8001. Short titlesection47:8002. Findings, declaration of necessity and purposesection47:8003. Definitionssection47:8004. Creation of corporation; public hearing; adoption of resolution; certificatesection47:8005. Board of directors; appointment; tenure; compensationsection47:8006. Organization of corporation; employees; meetings; personal liability of directorssection47:8007. Removal of directors; right to counsel; record of proceedingssection47:8008. Conflict of interest; disclosure of interests; penaltysection47:8009. Powers of the corporationssection47:8010. Increment revenuessection47:8011. Tax increment trust fund; mandatory contributionssection47:8012. Development managementsection47:8013. Tax increment development plan; preparation; adoption; filing; modificationsection47:8014. Subsidiary corporations; creation; purposes; powers; compensation of memberssection47:8015. Disposition of property in tax increment development areasection47:8016. Development by corporations; surplus profitssection47:8017. Bonds of the corporationssection47:8018. Security for bonds or notessection47:8019. Bonds and notes as legal investmentsection47:8020. Corporation funds; audit; investmentsection47:8021. Property exempt from taxes and from levy and sale by virtue of an executionsection47:8022. Assistance by state and local agenciessection47:8023. Title of purchasesection47:8024. Annual reportsection47:8025. Encouragement of private enterprisesection47:8026. Indemnity of directors, officers, agents and employeessection47:8027. Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fundsection47:8051. Repealed by Acts 2006, No. 521, §2.section47:8052. Repealed by Acts 2006, No. 521, §2.section47:8053. Repealed by Acts 2006, No. 521, §2.section47:8054. Repealed by Acts 2006, No. 521, §2.section47:8055. Repealed by Acts 2006, No. 521, §2.section47:8056. Repealed by Acts 2006, No. 521, §2.section47:8057. Repealed by Acts 2006, No. 521, §2.section47:8058. Repealed by Acts 2006, No. 521, §2.section47:8059. Repealed by Acts 2006, No. 521, §2.section47:8060. Repealed by Acts 2006, No. 521, §2.section47:9000. Citationsection47:9001. Statement of purpose and intentsection47:9002. Definitionssection47:9003. Louisiana Lottery Corporation created; administration by corporation; management; domicile; venuesection47:9004. Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetingssection47:9005. Corporation president; officerssection47:9006. Records of corporation deemed open; exceptionssection47:9007. Duties of the board; adoption of administrative regulations; rulemaking authoritysection47:9008. Board; lottery games; regulationsection47:9009. Conduct and administration of lottery games; powers and duties of corporation; authorized contractssection47:9010. Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorizedsection47:9011. Information sharing and restricted use agreements; other jurisdictionssection47:9011.1. Transmission of Amber Alert and other emergency informationsection47:9012. Corporation legal representationsection47:9013. Commercial advertising on ticketssection47:9015. Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibitedsection47:9016. Employee background investigationsection47:9017. Appeals; judicial reviewsection47:9018. Bond; letters of credit or other suretysection47:9019. Legislative oversight of corporation rules and regulationssection47:9020. Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investmentsection47:9021. Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outletssection47:9022. Publication of financial statementssection47:9025. Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prizesection47:9026. Withholding of lottery prizes; child support arrearages; rules and regulationssection47:9027. Assignment of deferred lottery annuity prizessection47:9028. Contracts; regulations of procurement; bidding and negotiation processessection47:9029. Deposit of revenues; expenditures and investments authorized; transfer of revenues to state treasury; dedication and use of proceeds; corporation operating account; audit of corporation books and records; auditssection47:9030. Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-fundedsection47:9050. Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemptionsection47:9051. Selection of on-line retailer; qualification and disqualificationsection47:9052. Retail vendor certificatessection47:9053. Letter of credit or bond of retailer; content of contracts; powers of presidentsection47:9054. Content of retailer contracts; contract cancellation by presidentsection47:9055. Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporationsection47:9056. Computation of retailer's rental paymentssection47:9057. Ticket price; gift, sale, or business promotion; location of salesection47:9058. Toll-free telephone assistance for compulsive gamblers; posting of signs on premisessection47:9060. Purchase, lease, or lease-purchase of goods or services; investigation of prospective vendors; disclosure requirements; prohibited contracts, exceptions; vendor's performance bond, letter of credit or deposit of security; liquidated damages; laws governing contractssection47:9065. Criminal background investigations; duties of corporation or its security divisionsection47:9070. Sale to minorssection47:9071. False or altered lottery ticketssection47:9072. Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendorssection47:9073. Skimming of lottery proceedssection47:9074. Crime of false statements relating to a lotterysection47:9075. Illegal lottery devicessection47:9080. State declaration of exemption from provisions of certain federal statutessection47:9081. Legal shipments of lottery devices into statesection47:9091. Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contractssection47:9092. Reportingsection47:9093. Permitting; other requirementssection47:9094. Suitability; sports wagering platform providerssection47:9095. Sports wagering platform provider; permit; feesection47:9096. Sports wagering service providers; permit; feesection47:9097. Sports wagering distributor; permit; feessection47:9098. Retail establishments; permit; feessection47:9099. Wagering; limitationssection47:9100. Electronic wageringsection47:9101. Sports wagering mechanismsection47:9102. Online and mobile wageringsection47:9103. Prizes; payment of prizessection47:9104. Withholding of lottery prizes; child support arrearages; rulessection47:9105. State tax; levysection47:9106. Deposit of revenuessection47:9107. Lottery Sports Wagering Fund
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/Legis/Laws_Toc.aspx?folder=75&level=ParentFetched: 10/20/2026